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All Journal Eastasouth Journal of Effective Community Services Jurnal Pengabdian West Science West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Social and Humanities Studies Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Hasmia Melati Arifin
Universitas Pattimura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Return on Assets, Pengeluaran R&D, dan Peran marketing performance Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur di Kota Surabaya Jawa Timur Lilian Sonya Loppies; Meiske Wenno; Erfendi Regar; Hasmia Melati Arifin; Muhammad Faisal
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i02.1191

Abstract

Penelitian ini menginvestigasi pengaruh Return on Assets (ROA), pengeluaran Research and Development (R&D), dan Marketing Performance (MP) terhadap pertumbuhan laba pada perusahaan manufaktur di Kota Surabaya, Jawa Timur, dengan menggunakan analisis kuantitatif. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan survei kuesioner terstruktur untuk mengumpulkan data dari sampel perusahaan manufaktur. Structural Equation Modeling (SEM) dengan perangkat lunak Partial Least Squares (PLS) 3 digunakan untuk analisis data. Temuan menunjukkan hubungan positif yang signifikan antara ROA, pengeluaran R&D, MP, dan pertumbuhan laba, yang menyoroti pentingnya pemanfaatan aset yang efisien, inovasi, dan kemampuan pemasaran dalam mendorong kinerja keuangan. Studi ini berkontribusi pada kemajuan teoritis dalam memahami faktor-faktor penentu pertumbuhan laba di sektor manufaktur dan menawarkan wawasan praktis bagi perusahaan yang bertujuan untuk meningkatkan daya saing dan profitabilitas.
Mapping the Financial Risk Management Landscape: A Bibliometric Analysis of Recent Trends and Influential Contributions Loso Judijanto; Antoni Antoni; Evracia Turukay; Hasmia Melati Arifin
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.484

Abstract

This bibliometric analysis explores recent trends and influential contributions in financial risk management, shedding light on thematic clusters, keyword occurrences, and highly cited works. The analysis encompasses a wide array of literature, ranging from the integration of risk considerations into broader corporate strategies to the impact of technological advancements on risk management practices. Thematic clusters reveal the interconnectedness of business practices, corporate social responsibility, and risk management, while keyword occurrences highlight dominant themes like financial performance and credit risk management. Highly cited works by notable authors provide foundational insights into risk management for financial institutions, emphasizing liquidity risk, corporate governance, and the integration of theoretical frameworks with practical applications. The synthesis of these findings offers a comprehensive understanding of the evolving landscape of financial risk management, guiding researchers, practitioners, and policymakers in navigating the complexities of risk in contemporary financial contexts.
Evaluation of Financial Performance with the Balanced Scorecard Approach in Retail Companies Loso Judijanto; Meiske Wenno; Muhammad Faisal; Hasmia Melati Arifin; Erfendi Regar
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i03.1290

Abstract

This research assesses the financial performance of retail enterprises utilizing the Balanced Scorecard (BSC) methodology. The study used a quantitative methodology, gathering data from 75 retail firms via a Likert-scale questionnaire (1 to 5). The analysis use SPSS version 26, concentrating on four key Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings indicate substantial positive relationships across the customer, internal processes, and learning and growth perspectives with financial success, with the customer viewpoint serving as the most robust predictor. The results indicate that retail firms can improve financial performance by prioritizing customer satisfaction, operational efficiency, and ongoing innovation. These insights offer significant recommendations for retail managers seeking to synchronize strategic objectives with operational performance.
Transformasi Digital Pelaporan Pajak melalui Pelatihan Coretax bagi Dosen Jurusan Manajemen FEB UNPATTI Anggrany Chaniago; Restia Christianty; Muhammad Faisal; Hasmia Melati Arifin; Erfendi Regar
Eastasouth Journal of Effective Community Services Vol 4 No 03 (2026): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i03.575

Abstract

Digitalisasi sistem perpajakan menuntut wajib pajak untuk mampu beradaptasi dengan penggunaan teknologi dalam pelaporan Surat Pemberitahuan (SPT) Tahunan. Dosen sebagai wajib pajak orang pribadi memiliki peran penting dalam memenuhi kewajiban perpajakan sekaligus menjadi sumber edukasi bagi mahasiswa. Namun, pemahaman terhadap penggunaan aplikasi Coretax masih belum merata. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan dosen Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura dalam menggunakan Coretax untuk pelaporan SPT Tahunan. Metode yang digunakan meliputi penyampaian materi, pelatihan praktik, serta pendampingan langsung. Hasil kegiatan menunjukkan adanya peningkatan kemampuan dosen dalam menggunakan aplikasi Coretax secara mandiri, serta meningkatnya kesadaran dalam melaporkan pajak secara tepat waktu. Kegiatan ini diharapkan dapat mendukung adaptasi digital di bidang perpajakan dan meningkatkan literasi pajak di lingkungan perguruan tinggi.
Pengaruh Financial literacy, Overconfidence dan Herding Behaviour terhadap Keputusan Investasi Dinatonia Jovery Matruty; Lilian Sonya Loppies; Hasmia Melati Arifin
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aimed to investigate the influence of financial literacy, overconfidence, and herding behavior on investment decisions in PT. Phillip Securitas Ambon Branch. It involved active investors who had invested in PT. Phillip Sekuritas Ambon Branch until 2023, with a sample size of 33 respondents. Data collection took place from April to June 2023, using questionnaires. The collected data were analyzed using the multiple regression method with SPSS 26.0, The results indicated that all three hypotheses were accepted. Financial literacy had a significant positive impact on investment decisions, overconfidence also had a significant positive effect, and herding behavior showed a positive but not significant effect on investment decisions in PT. Phillip Sekuritas Ambon Branch. The study suggests that investors should focus on improving their financial literacy, avoid making decisions based solely on emotions or excessive self-confidence, and strive to be rational in their investment decisions.
Manajemen Usaha Rumah Tangga Nelayan di Desa Saleman Kecamatan Seram Utara Barat, Kabupaten Maluku Tengah Hanifa Bennu Nur; Anggrany Chaniago; Hasmia Melati Arifin; Semuel Souhoka; Muhammad Faisal; Erfendi Regar
Jurnal Pengabdian West Science Vol 5 No 09 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v5i09.3957

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) bertujuan meningkatkan pengetahuan masyarakat mengenai manajemen usaha rumah tangga, pengelolaan usaha mikro, dan pencatatan keuangan sederhana guna mendukung peningkatan kesejahteraan keluarga. Metode yang digunakan meliputi penyuluhan, diskusi partisipatif, dan tanya jawab dengan melibatkan 30 peserta yang terdiri atas nelayan dan petani. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta tentang pentingnya pemisahan keuangan usaha dan rumah tangga, perencanaan usaha, serta pengelolaan keuangan yang lebih efektif. Selain itu, teridentifikasi kebutuhan masyarakat terhadap program pendampingan lanjutan di bidang literasi keuangan, pengembangan usaha mikro, pariwisata, dan diversifikasi produk berbasis potensi lokal. Tingginya partisipasi peserta menunjukkan kesadaran masyarakat akan pentingnya peningkatan kapasitas sumber daya manusia dalam mendukung pengembangan ekonomi keluarga. Kegiatan ini memberikan kontribusi positif dalam memperkuat kapasitas masyarakat dan mempererat kemitraan antara Universitas Pattimura dengan masyarakat Desa Saleman untuk mendukung pembangunan ekonomi yang berkelanjutan.
Strengthening Financial Management Capacity to Support Community Income and Sustainable Ecotourism Development in Kairatu, West Seram Regency, Maluku Anggrany Chaniago; Muhammad Faisal; Hasmia Melati Arifin; Erfendi Regar
West Science Social and Humanities Studies Vol. 4 No. 10 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i10.3179

Abstract

Community-based ecotourism offers meaningful opportunities for local communities to strengthen their livelihoods while preserving the natural and cultural resources of their region. In Kairatu, West Seram Regency, the development of tourism-related microenterprises presents promising economic opportunities. However, limited financial management skills remain a challenge for small business owners in managing income, monitoring expenses, and planning for business sustainability. This community service initiative focuses on strengthening the financial management capacity of microentrepreneurs supporting ecotourism through participatory training and mentoring. The activities cover basic financial recordkeeping, separation of personal and business finances, cash flow management, cost calculation, and profit evaluation. Field documentation also highlights the coastal environment, recreational facilities, and tourism-supporting services that contribute to Kairatu’s local economic potential. The initiative emphasizes the importance of accessible and practical financial knowledge in helping community members make informed business decisions. Strengthening these skills is expected to support more sustainable microenterprises and encourage greater local participation in ecotourism development. Further evaluation is needed to establish the measurable effects of the program on business performance and community income.
Co-Authors Anggrany Chaniago Antoni Antoni Erfendi Regar Evracia Turukay Hanifa Bennu Nur Loppies, Liliana Sonya Loso Judijanto Matruty, Dinatonia Meiske Wenno Muhammad Faisal Restia Christianty Semuel Souhoka