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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ekonomi Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bina Bangsa Ekonomika Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Kupna Akuntansi: Kumpulan Artikel Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal Economics Technology and Entrepreneur Jurnal Multidisipliner Kapalamada Jurnal Pengabdian Kompetitif Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Indovisi
Simanjuntak, Pranatalindo
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STUDI KELAYAKAN BISNIS UMKM MOYI SALON: ASPEK PASAR DAN PEMASARAN, TEKNIS DAN OPERASIONAL, DAN MANAJEMEN Luhulima, Titi Nurhayati; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Sirait, Nopita; Samal, Sarlina; Ode, Ana Marsya; Laisouw, Fanesa Aulana; Indra, Nadia
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1961

Abstract

Moyi Salon is a beauty salon that has experienced rapid growth over the past few months, making a business feasibility study essential to evaluate its success and the challenges it faces. This study aims to examine how Moyi Salon utilizes and manages marketing, managerial, and operational elements in running its business activities. The research adopts a descriptive qualitative approach using a case study method to provide an in-depth and comprehensive understanding of the business. Data were collected through direct observation at the business location, supporting documentation, and interviews with the owner and relevant stakeholders. The collected data were then analyzed systematically to assess the feasibility of the business from each examined aspect. The results indicate that Moyi Salon is feasible to operate and has strong potential for further development in the beauty industry, as it meets the feasibility criteria across marketing, managerial, and operational aspects. The findings of this business feasibility analysis are expected to serve as a basis for formulating appropriate strategies to support business growth and achieve long-term sustainability and success.
Human Resource Capacity Development Based on Financial Literacy in Realizing the SDGs: A Study of MSMEs in Central Maluku Maghfirah, Nurul; Simanjuntak, Pranatalindo; Christianto Leasiwal, Teddy; Manuhutu, Yerimias
Jurnal Ekonomi Pembangunan Vol 14 No 3 (2025): Volume 14 Nomor 3 Tahun 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v14i3.4113

Abstract

This study aims to examine the development of human resource capacity of Micro, Small, and Medium Enterprises (MSMEs) in Central Maluku Regency through a financial literacy approach as a strategy to support the achievement of the Sustainable Development Goals (SDGs). This study uses a quantitative approach with a survey method, with a stratified random sampling technique.This study maps the financial literacy status of MSMEs and analyzes its relationship to improving management capacity and business sustainability to support the achievement of the SDGs. The results show that low levels of financial literacy in human resources are a major obstacle to efficient business management and delay the achievement of national sustainable development goals. Therefore, strengthening human resource capacity based on financial literacy is essential as a strategic intervention that not only increases the competitiveness of MSMEs but also directly contributes to the achievement of SDGs indicators, particularly in the areas of financial inclusion, poverty reduction, and sustainable local economic growth
ANALISIS KELAYAKAN USAHA PADA D’LEFANICA BAKERY DI KOTA AMBON: PERSPEKTIF KEUANGAN, PEMASARAN, DAN MANAJEMEN Saputri, Rintan Dwi; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Nur Asis, Putri Dewi; Rettobjaan, Rosaria Anjali; Bugis, Rahmadani; Wance, Vivin; Luhukay, Giofany Monik
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.
Determinasi Kepatuhan Pajak UKM: Peran Tax Morale, Trust in Government, dan Transparency Simanjuntak, Pranatalindo; Erviando Z, Robby
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.14085

Abstract

Literatur mengenai kepatuhan pajak UKM selama ini lebih banyak menitikberatkan pada faktor ekonomi dan aspek penegakan hukum, sementara dimensi perilaku dan kelembagaan seperti moral pajak, kepercayaan terhadap pemerintah, dan transparansi masih relatif kurang mendapat perhatian. Penelitian ini bertujuan untuk menganalisis pengaruh moral pajak, kepercayaan pada pemerintah, dan transparansi terhadap kepatuhan pajak UKM. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner terstruktur dari wajib pajak UKM, kemudian dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa moral pajak dan kepercayaan terhadap pemerintah berpengaruh positif dan signifikan terhadap kepatuhan pajak UKM, di mana moral pajak menjadi faktor yang paling dominan. Sebaliknya, transparansi ditemukan berpengaruh negatif dan signifikan terhadap kepatuhan pajak. Temuan ini mengindikasikan bahwa peningkatan transparansi tidak selalu diikuti oleh peningkatan kepatuhan, bahkan dalam kondisi tertentu dapat menurunkan tingkat kepatuhan wajib pajak. Hal tersebut menunjukkan bahwa efektivitas transparansi sangat bergantung pada persepsi wajib pajak terhadap kinerja dan integritas pemerintah.
Co-Authors Alend Talla Atarwaman, Rita J.D. Belasa, Nurlina Belasa, Sitra Yani Boki, Emi Bugis, Rahmadani CHRISTINA SOSOSUTIKSNO Erviando Z, Robby Erwin Dien, Marion Gita, Wa Hehanussa, Ivara Sefry Claudya Indra, Nadia Laisouw, Fanesa Aulana Loupatty, Linda Grace Luhukay, Giofany Monik Luhulima, Titi Nurhayati Maghfirah, Nurul Nur Asis, Putri Dewi Ode, Ana Marsya Piterson Radjawane, Erik Prabowo, Muza Syahraini Rahman, Afni Rettobjaan, Rosaria Anjali Revi Wilhelmina Silooy Samal, Sarlina Saputri, Rintan Dwi Sirait, Nopita Talla, Alend Tamayani Tjio, Sari Teddy Christianto Leasiwal Tjio, Sari Tamayani Wance, Vivin Windy Yerimias Manuhutu Zahra Zahra