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All Journal Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ekonomi, Manajemen, Akuntansi
Pranatalindo Simanjuntak
Universitas Pattimura
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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STUDI KELAYAKAN PASAR DAN PEMASARAN UMKM KULINER Ajuputrawan Ajuputrawan; Christina Sososutiksno; Pranatalindo Simanjuntak; Nur’Inshani Armalia M. Serang; Nur Irnawati Ingratubun; Marsha Jessica Ayal; Zubair Zubair; Zahrah Syahirah Rahawarin
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.507

Abstract

Penelitian ini mengevaluasi kelayakan aspek pasar dan pemasaran dalam usaha mikro kuliner dengan memeriksa karakteristik produk, potensi konsumen, dan efektivitas strategi pemasaran yang diterapkan. Menggunakan pendekatan kualitatif deskriptif dengan wawancara, observasi, dan dokumentasi, penelitian ini menganalisis kondisi di lapangan melalui model interaktif reduksi data, penyajian data, dan penarikan kesimpulan. Temuan menunjukkan bahwa usaha ini memiliki potensi pasar yang kuat didukung oleh lokasi yang strategis, penerimaan konsumen yang luas, dan tidak adanya pesaing langsung yang menawarkan produk serupa di daerah sekitarnya. Diferensiasi produk melalui variasi rasa dan pilihan topping juga berkontribusi pada keunggulan kompetitifnya. Dari perspektif pemasaran, penerapan bauran pemasaran termasuk kualitas produk, harga yang terjangkau, titik distribusi yang strategis, dan kegiatan promosi terbukti efektif dalam menarik dan mempertahankan pelanggan. Secara keseluruhan, hasil menunjukkan bahwa aspek pasar dan pemasaran dari usaha mikro kuliner ini layak dan mampu mendukung pembangunan berkelanjutan, dengan perbaikan dalam segmentasi yang tepat sasaran dan optimalisasi promosi yang direkomendasikan untuk memperkuat posisi pasar di masa depan.
Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku Zulkipli Zulkipli; Pranatalindo Simanjuntak; Muhammad Iqbal; Riman Abimanyu; Robby Erviando
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2823

Abstract

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.
Pengaruh Sistem Pengendalian Internal (SPI), Komitmen Organisasi Dan Sistem Keuangan Desa (SISKEUDES) Terhadap Akuntanbilitas Pengelolaan Dana Desa Revi Wilhelmina Silooy; Alend Talla; Pranatalindo Simanjuntak
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.10512

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Intern (SPI), Komitmen Organisasi, dan Sistem Keuangan Desa (SISKEUDES) terhadap akuntabilitas pengelolaan dana desa pada aparat desa di Kecamatan Amahai dan Kabupaten Kota Masohi, Kabupaten Maluku Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan analisis regresi linier berganda. Sampel penelitian sebanyak 120 aparat desa, dengan 77 kuesioner yang valid diolah. Hasil uji-t menunjukkan bahwa variabel Sistem Pengendalian Intern (SPI) tidak berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa (nilai signifikansi 0,550 > 0,05). Sebaliknya, variabel Komitmen Organisasi berpengaruh positif dan signifikan (nilai signifikansi 0,035 < 0,05), demikian pula variabel Sistem Keuangan Desa (SISKEUDES) yang juga berpengaruh positif dan signifikan terhadap akuntabilitas (nilai signifikansi 0,000 < 0,05). Koefisien determinasi (R²) sebesar 71,4% menunjukkan bahwa ketiga variabel tersebut secara simultan menjelaskan variasi akuntabilitas pengelolaan dana desa. Studi ini memberikan implikasi penting bagi pemerintah desa untuk memperkuat komitmen organisasi dan mengoptimalkan penggunaan SISKEUDES guna meningkatkan akuntabilitas keuangan desa.
HOW DOES A COMPANY PERFORM WHEN IMPLEMENTING IMPORTANT ASPECTS OF SUSTAINABILITY? AND THE MODERATING ROLE OF CORPORATE REPUTATION. Pranatalindo Simanjuntak; Emi Boki
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1002

Abstract

This study aims to analyze the impact of ESG on company performance as measured by Return On Assets (ROA) and the moderating role of Corporate Reputation. Secondary data used in this study comes from the Bloomberg website and annual reports of companies indexed by Sri-Kehati and listed on the IDX during 2020-2023. The census sampling method was used in the process of selecting research samples which resulted in 33 companies being sampled. Data analysis of this study uses SEM (Structural Equation Modeling) Analysis with SmartPLS. The results of this study show that ESG has a positive and significant impact on company performance and the role of corporate reputation strengthens the influence of ESG on company performance.
ANALISIS KELAYAKAN USAHA PADA D’LEFANICA BAKERY DI KOTA AMBON: PERSPEKTIF KEUANGAN, PEMASARAN, DAN MANAJEMEN Rintan Dwi Saputri; Christina Sososutiksno; Pranatalindo Simanjuntak; Putri Dewi Nur Asis; Rosaria Anjali Rettobjaan; Rahmadani Bugis; Vivin Wance; Giofany Monik Luhukay
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.1993

Abstract

This study aims to conduct a comprehensive feasibility analysis of D'Lefanica Bakery from three main perspectives, namely finance, marketing, and management. The method used is an applied method with a descriptive data approach. The results of the analysis show that D'Lefanica Bakery is financially feasible because it has a positive NPV, a Net B/C value well above 1, initial investment capital that can be recovered within a period of 1 year, and a very high IRR. Based on the marketing aspect, this business is considered quite effective because it has successfully implemented a marketing mix (4Ps). However, the main limitation lies in the promotion of the business, which still relies on word of mouth and social interaction. In terms of management, although D'Lefanica Bakery relies on a single chef, it has been able to implement a simple line organizational structure and principles of professionalism in its daily managerial activities.
Co-Authors Ajuputrawan Ajuputrawan Alend Talla CHRISTINA SOSOSUTIKSNO Emi Boki Giofany Monik Luhukay Marsha Jessica Ayal Muhammad Iqbal Nur Irnawati Ingratubun Nur’Inshani Armalia M. Serang Putri Dewi Nur Asis Rahmadani Bugis Revi W Silooy Riman Abimanyu Rintan Dwi Saputri Robby Erviando Rosaria Anjali Rettobjaan Vivin Wance Zahrah Syahirah Rahawarin Zubair Zubair Zulkipli Zulkipli