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All Journal JURNAL MANAJEMEN BISNIS MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Latuheru, Belianus P
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An Empirical Investigation into the Feasibility of a Smoked Fish Enterprise Utilising Liquid Smoke Technology in Central Maluku Regency Tomasila, Mozes; Latuheru, Belianus P; Ismail, Suryanti R
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.650

Abstract

The purpose of this research is to analyze the feasibility of liquid smoked fish businesses, especially tuna and skipjack, by utilizing liquid smoke technology in Tulehu Village and Waai Village, Central Maluku Regency. To find out whether this liquid smoked fish business is worth running or not. The research used a survey method with direct interview techniques with liquid smoked fish business actors in Tulehu Village and Waai Village regarding the liquid smoked fish production process, marketing, sales and profits obtained. The data obtained was then analyzed for business feasibility from a financial aspect. The analysis technique used is using investment criteria including: Payback Period, Net Present Value, Internal Rate of Return (IRR), and Profitability Index as well as investment risk using sensitivity analysis. The results of this research show that the liquid smoked fish business in Tulehu village and Waai village is considered feasible because the financial aspect is considered to meet the investment assessment criteria, the rate of return on investment (Payback Period) is faster than the project plan, namely 5 years, the Net Present Value has positive value, the Internal Rate of Return is above the expected profit level, and the Profitability Index /Benefit Cash Ratio Ratio is greater than oneKeywords: Feasibility of liquid smoked fish business, Payback Period, Net Present Value, Internal Rate of Return, Profitability Index /Benefit Cash ratio Ratio is greater than one
AKUNTABILITAS PELAPORAN KEUANGAN GEREJA DI JEMAAT GPM LUMAHPELU, TANIWEL TIMUR Hehanussa, Salomi Jacomina; Tomasila, Mozes; Latuheru, Belianus P
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6, No 2 (2025): September
Publisher : Lembaga Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69765/mjppm.v6i2.1756

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada para pengelola keuangan di Jemaat GPM Lumahpelu karena terjadi pergantian bendahara jemaat, pengurus-pengurus di Unit dan Sektor Pelayanan, serta para pengurus di Wadah Organisasi Gerejawi dalam jemaat. Laporan keuangan merupaka produk penting yang dihasilkan karena merupakan salah satu alat yang digunakan untuk menyampaikan informasi keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah memberikan peningkatan pengetahuan dan ketrampilan dalam pengelolaan keuangan secara baik dan benar kepada para pengelola keuangan dalam mengimplementasikan penyusunan laporan keuangan yang terstruktur sesuai dengan peraturan gereja yang berlaku. Metode Pengabdian kepada Masyarakat melalui pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan.
Co-Authors Hehanussa, Salomi Jacomina Ismail, Suryanti R Tomasila, Mozes