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Pelamonia, Julie Th.
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Economics, Econometrics & Finance

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Journal : Journal of Applied Accounting

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ANALISIS PENGARUH BIAYA LOGISTIK TERHADAP NILAI DISTRIBUSI IKAN KONSUMSI Pelamonia, Julie Th.; Farida, Titik Nur
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i1.465

Abstract

The purpose of this study is to analyze the influence of logistic cost toward distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon. This study used secondary data in the form of time series data from January 2016 to December 2020. Data analysis method usedin this research is multiple linear regression equipped with a descriptive analysis, a classic assumption test and hypothesis testing. The classic assumption test shows that there is no problem with the variable being tested. The F-Test shows that logistic cost simultaneously and significantly influence distribution value of consumption fish. The T- test shows that logistic cost have a negative and significant effect toward distribution value of consumption fish. Based on the coefficient of determination, the logistic cost have an effect of 49.2% on the distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon while the remaining 50.8% is influenced by other variables outside this study. Keywords: logistics costs, distribution value of consumption fish
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Maluku Tengah Matulatuwa, Antagracea; Pelamonia, Julie Th.; Asrida, Wa
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.838

Abstract

This research aims to measure the financial performance of the Regional Government of Central Maluku Regency based on the Value For Money concept, namely from an economic, efficiency, and effectiveness perspective. The type of research used in this research is case study research with a quantitative descriptive approach. The data used is the Regional Revenue and Expenditure Budget Realization Report of the Regional Government of Central Maluku Regency for 2016 to 2020. Data was obtained from the Regional Financial and Asset Management Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic ratios, efficiency, and effectiveness. The results of this research show that the financial performance of the Regional Government of Central Maluku Regency based on the Value for Money ratio is quite good. The economic ratio in 2016 was 93.09% which is included in the economic category. From 2017 to 2019 the economic ratio decreased to 89.29%; 89.90% and 86.62% are in the quite economical category. In 2020, the economic ratio increased by 91.06% and was within economic criteria. Meanwhile, for the performance efficiency ratio, in 2016 the performance efficiency ratio was 93.29% and was in the less efficient category. During 2017 to 2020 this ratio fluctuated, namely 85.48%; 82.29%; 80.70%, and 86.51%, and are included in the criteria of being quite efficient. The financial performance effectiveness ratio from 2016 to 2020 is included in the effective criteria where the ratio is 95.84%; 92.84%; 95.47%; 95.20% and 96.62%. Keywords: financial performance, value for money
Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Tehusiarana, Dorris; Pelamonia, Julie Th.; Siahaya, Septina L.
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1221

Abstract

The purpose of this study was to determine the effectiveness of restaurant tax and its contribution to the Local Own Source Revenue of Central Maluku Regency. This type of research is quantitative descriptive research, which refers to the list of restaurant tax receipts and financial reports of Central Maluku Regency from 2019 to 2023. The data source in this study is secondary data. The data collection method uses the documentation method. The results of the analysis show that the average value of restaurant tax effectiveness is 74.41% so that it is included in the less effective category. While the results of the calculation of the average contribution value show that restaurant tax has no contribution to Local Own Source Revenue . Keywords: effectiveness, contribution, restaurant tax, local own source revenue
Co-Authors Asrida, Wa Farida, Titik Nur Matulatuwa, Antagracea Siahaya, Septina L. Tehusiarana, Dorris