Garuda - Garba Rujukan Digital

Social Media Applications For Independence Economy Ellina Rienovita; Dian Ariani; Josua Sahala; Jacomina Vonny Litamahuputty; Junus Paulus Patty
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2630

A considerable advancement has been achieved in Indonesia's digitalization process. The increase in internet users after the epidemic has facilitated the world's transition to a digital society. The real-time transfer of information from remote regions of Garut Regency to England is made possible by technological advancements. If this material is shared via social media, it can be promptly accessed by a larger audience. This has led to the creation of new jobs, such as those for content creators who use social media to assist media networks, particularly young people, in becoming financially independent. Since 2022, there has been an increase in internet users in locations like Garut, West Java. Still, the primary industries providing Garut Regency's citizens with money are agriculture, livestock, textiles, and fishing. This project aims to give the younger generation in Garut Regency a new social media paradigm that includes new revenue streams. The first awareness-raising campaigns made the younger generation in Garut Regency aware of the use of social media as a means of encouraging economic independence. Second, the content development sector is expanding in the Garut Regency.

Effectiveness Of Danantara Policy In Creating Golden Indonesia 2045 Hardiansyah; Ahmad Hidayat; Bambang Amir Alhakim; Jacomina Vonny Litamahuputty; Junus Paulus Patty
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.715

This study is a qualitative study with a descriptive approach, namely an approach to describing in detail one by one, which is the main object of this study. The main objects that the researcher means are around Investment, Danatara, Indonesia EMAS 2045, and Effectiveness. One by one, the objects the researcher mentioned above will be described and then connected to the main topic in this study. The data used in this study is secondary data that the researcher obtained from credible sources indirectly, namely Books, Scientific Articles, Magazines, and various other sources commonly used in each study. The researcher's sources were analysed using data collection, reduction, selection, and conclusion stages. The result in this article shows that the understanding of the effectiveness of utilising all available infrastructure to achieve a desired goal, the presence of Danatara, can help achieve that goal, namely Indonesia EMAS 2045. The demographic bonus and industrialisation targeted in 2045 must be slowly supported by policies that support them. Suppose Danatara can utilise Dividends from the 7 BUMN assets mentioned above to support government policies related to industrialisation and creating the EMAS 2045 generation. In that case, the presence of Danatara can certainly help create Indonesia EMAS 2045. If, on the contrary, Danatara cannot utilise Dividends from the 7 BUMN assets, then the presence of Danatara can hinder the creation of Indonesia EMAS 2045. To solve this problem, the researcher proposes that Danatara have its own more specific master plan to help create Indonesia EMAS 2045. In addition, Danatara must also have a strict supervisor to avoid the creation of collusion, corruption, and nepotism practices in Danatara.

Scientific Paper Writing Training for Students of the Public Sector Accounting Study Program, Ambon State Polytechnic Jacomina Vonny Litamahuputty; Maria Juneferstina P
Konsienti : Community Services Journal Vol. 3 No. 02 (2025): July
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v3i02.299

This community engagement initiative was designed to address the persistent challenge of limited scientific writing proficiency among vocational students, particularly in the Public Sector Accounting Study Program at Ambon State Polytechnic. The program implemented a structured training model grounded in the Participatory Action Research (PAR) approach, encompassing five phases: needs assessment, module development, workshop facilitation, individualized mentoring, and post training evaluation. A total of 21 final year students participated in a series of interactive sessions focusing on IMRAD structure, academic language, referencing techniques, and reflective practice. Quantitative findings revealed a significant improvement in writing scores following the intervention, while qualitative analysis indicated increased academic self efficacy and peer led knowledge exchange. The program not only enhanced technical writing competencies but also catalyzed the emergence of a collaborative academic culture within the vocational setting. This initiative offers a replicable model for embedding scientific writing development into vocational curricula, contributing to institutional goals of research literacy and publication readiness.

The Effect of Accounting Digitalization on the Financial Performance of MSMEs Post-COVID-19 Pandemic Trudy Maryona Nussy; Jacomina Vonny Litamahuputty
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7121

The COVID-19 pandemic has underscored the need for digital transformation, particularly among Micro, Small, and Medium Enterprises (MSMEs), which often lack financial resilience during crises. This study investigates the impact of accounting digitalization on the financial performance of MSMEs in the post pandemic recovery period. It aims to explore how digital accounting tools influence profitability, liquidity, and operational efficiency, and to examine the moderating role of digital maturity in this relationship. A qualitative case study method was employed, utilizing semi structured interviews and document analysis from selected MSMEs that had adopted digital accounting systems for at least one year. Thematic analysis revealed that digitalization led to measurable improvements in financial indicators, including increased net profit margins, better current ratios, and reduced operational costs. Moreover, enterprises with higher digital maturity experienced significantly stronger financial gains, highlighting the role of internal readiness in maximizing the benefits of digital tools. However, common challenges such as poor internet connectivity, limited technical skills, and resistance to change were also identified as barriers to successful implementation. The study concludes that accounting digitalization can serve as a strategic recovery mechanism for MSMEs, provided that adequate digital infrastructure and training support are in place. These findings contribute to the literature by empirically linking digital practices with financial outcomes in a post crisis setting and offer practical insights for policymakers and practitioners aiming to promote digital adoption among MSMEs.

Effectiveness Of Danantara Policy In Creating Golden Indonesia 2045 Hardiansyah; Ahmad Hidayat; Bambang Amir Alhakim; Jacomina Vonny Litamahuputty; Junus Paulus Patty
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.715

This study is a qualitative study with a descriptive approach, namely an approach to describing in detail one by one, which is the main object of this study. The main objects that the researcher means are around Investment, Danatara, Indonesia EMAS 2045, and Effectiveness. One by one, the objects the researcher mentioned above will be described and then connected to the main topic in this study. The data used in this study is secondary data that the researcher obtained from credible sources indirectly, namely Books, Scientific Articles, Magazines, and various other sources commonly used in each study. The researcher's sources were analysed using data collection, reduction, selection, and conclusion stages. The result in this article shows that the understanding of the effectiveness of utilising all available infrastructure to achieve a desired goal, the presence of Danatara, can help achieve that goal, namely Indonesia EMAS 2045. The demographic bonus and industrialisation targeted in 2045 must be slowly supported by policies that support them. Suppose Danatara can utilise Dividends from the 7 BUMN assets mentioned above to support government policies related to industrialisation and creating the EMAS 2045 generation. In that case, the presence of Danatara can certainly help create Indonesia EMAS 2045. If, on the contrary, Danatara cannot utilise Dividends from the 7 BUMN assets, then the presence of Danatara can hinder the creation of Indonesia EMAS 2045. To solve this problem, the researcher proposes that Danatara have its own more specific master plan to help create Indonesia EMAS 2045. In addition, Danatara must also have a strict supervisor to avoid the creation of collusion, corruption, and nepotism practices in Danatara.

IDENTIFICATION OF ASSET MANAGEMENT AND FINANCIAL PERFORMANCE ON MARKET VALUE OF PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Clara Neltje Meini Rotinsulu; Jacomina Vonny Litamahuputty; Agnes Soukotta; PA. Andiena Nindya Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.448

The purpose of this study was to analyze how much influence asset management and financial performance have on the market value of property companies listed on the Indonesia Stock Exchange. The design of this study uses secondary data, with a purposive sampling technique, namely property sector companies, with the property and real estate and building construction sub-sectors, which are listed on the Indonesia Stock Exchange, as many as 67 observations. The operational variable of this research is Asset Management measured based on Fixed Asset Turnover (FAT) and Inventory Turnover (IT); and Financial Performance is measured based on Return On Assets (ROA) and Return on Equity (ROE) to Market Value which is measured based on the Closing Share Price (HSP). The analysis of this study uses the classical assumption test and hypothesis testing.

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