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All Journal Jurnal Manajemen Terapan dan Keuangan ACCOUNTABILITY Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Empiricism Journal Economos : Jurnal Ekonomi dan Bisnis
Hullah, Abdurahman Rigel
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Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA Hullah, Abdurahman Rigel; Pontoh, Winston
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16028.6.1.2017.65-71

Abstract

Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the financial reports who were published by the regional government as a basis for decision making, therefore in North Sulawesi provincial government’s financial reporting a reliable Human Resources is necessary. Issues in this study is: does human resources affect the reliability of financial reporting in North Sulawesi provincial government? While the goal is to determine the effect of human resources to the reliability of financial reporting. The analytical method used is simple linear regression analysis and tested using classic assumption test. As for the processing of research data SPSS version 24 were used. The test results showed that Human Resources partially have effects on North Sulawesi Provincial Government’s Financial Reporting Reliability. Keywords : Human resources, reliability, financial reporting.
The Application of Sak-Emkm as a Basis For Preparing Msme Financial Statements (Case Study In UD. Kotamobagu Fragrance Light) Makalalag, Magdalena; Hullah, Abdurahman
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1967

Abstract

Public awareness for entrepreneurship, especially MSME actors by taking advantage of existing opportunities, is not followed by understanding and knowledge about the importance of managing a business well. The business community is still unaware of the importance of good financial records and based on applicable standards. The recording of financial transactions is still carried out simply, and some transactions that should have been recorded were not recorded. Because not carrying out proper accounting records causes MSME actors to lack understanding of the preparation of financial statements. This research aims to apply SAK-EMKM as a Basis for Preparing MSME Financial Statements (Case Study at UD. Kotamobagu Aroma Light). This research uses qualitative research methods with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that UD. Cahaya Aroma Kotamobagu has not prepared regular financial statements. This routine meaning is only when they will offer credit loans at the Bank to get KUR (Kredit Usaha Rakyat). In its creation, the company only fills in the format given incorrectly or only fabricates and does not comply with the actual financial statements. MSMEs do not use consultants or parties who know or understand the manufacturing process better. UD. Cahaya Aroma Kotamobagu also found several obstacles experienced by the preparation of financial statements, namely 1). There is a lack of awareness from MSME business actors in their financial management. 2) lack of human resources who have the ability to prepare financial statements and it is too expensive if business owners use employees to help existing businesses. 3). Management is done by the owner himself, so the owner only thinks about sales every day to be able to make a profit.
Break Even Point Analysis As A Profit Planning Tool In Msmes Cv. Leilem Village Partner Era Minahasa District hullah, abdurahman; makalalag, magdalena
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1968

Abstract

One of the planning analyses to increase profits that are expected to be used in determining the selling price of a product is through Break Even Point analysis. Through break even points, MSMEs CV. Era Mitra Desa Leilem Kabupaten Minahasa can easily determine the sales volume needed to achieve the desired level of profit. In addition, these business actors will also obtain information on the minimum level of sales that must be achieved so as not to experience losses. The purpose of this study is to analyze Break Even Point as a Profit Planning Tool in MSMEs CV. Era Mitra Desa Leilem Minahasa Regency. The research method used is a qualitative research method with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that the company did not use a clear profit planning method that only followed the number of sales. In addition, in production activities in addition to lack of understanding of employees in the production process, it is also related to the shortage of raw materials that hinder the course of production. Calculation of break even point (BEP) analysis, both in units and in rupiah for the sales of furniture products, CV. Era Mitra Desa Leilem Minahasa Regency can determine the amount of profit on the sale of its products, namely after the sale of 219 units or after obtaining a sales value in rupiah of Rp366,825,000,-. If in 2022 CV. Era Mitra Desa Leilem, Minahasa Regency wants profit to increase by Rp5,000,000 from the profit of the previous period, so the expected amount of profit is Rp65,000,000 CV. Era Mitra Desa Leilem Minahasa Regency had to sell its furniture products as many as 861 sets.
Penguatan Strategi Pemasaran Digital Pada UMKM Wisata Kuliner di Kota Tomohon Wuisan, Yesita Windi; Hullah, Abdurrahman Rigel; Butarbutar, Tarida Elisa
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.770

Abstract

The development of technology that is inevitable due to a shift in people's behavior and tastes that used to be traditional conventional shopping is now changing more using digital marketing platforms. The use of digital technology-based marketing concepts is a hope for MSMEs to develop into centers of economic power. Digital marketing promotion media is expected to be an effective choice for MSME actors in developing their business and reaching national and international markets. The method in this study is qualitative research where data is collected through in-depth interviews with MSME owners who have implemented digital marketing strategies. The purpose of this research is to help Culinary MSME business actors in the city of Tomohon use social media as a means for them to promote and also provide an understanding of the importance of digital marketing in introducing their products widely.
Evaluasi Break Even Point (BEP) Terhadap Proses Perencanaan Laba Pada UMKM Pengrajin Furnitur Lokal di Kotamobagu Hullah, Abdurrahman Rigel; Makalalag, Magdalena
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/c3hfs278

Abstract

UMKM pengrajin furnitur lokal memainkan peran penting dalam ekonomi berbasis komunitas, namun kerap menghadapi tantangan dalam merancang strategi perencanaan laba yang terstruktur. Dalam konteks ini, konsep Break Even Point (BEP) menjadi relevan namun belum terinternalisasi secara luas. Penelitian ini bertujuan mengeksplorasi bagaimana pelaku UMKM memaknai dan menghadapi praktik perencanaan laba, serta hambatan dan strategi adaptasi mereka terhadap pendekatan manajerial modern. Dengan menggunakan pendekatan kualitatif desain studi kasus, penelitian ini menggali narasi mendalam dari enam partisipan di Kota Kotamobagu yang telah menjalankan usaha lebih dari dua tahun. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan analisis dokumen sederhana, kemudian dianalisis secara induktif menggunakan teknik analisis tematik berbasis koding terbuka. Penelitian ini mengidentifikasi empat tema utama: keputusan finansial yang berbasis intuisi, ketegangan antara warisan tradisional dan kebutuhan adaptasi sistemik, pemaknaan laba sebagai keberlanjutan sosial, serta kebutuhan akan pengetahuan keuangan yang dapat diakses dan relevan secara kontekstual. Temuan ini menggarisbawahi bahwa perencanaan laba dalam sektor informal adalah proses sosial yang sarat nilai, bukan sekadar teknik kalkulasi. Secara konseptual, studi ini memperluas pemahaman tentang integrasi pengetahuan lokal dalam teori manajerial. Secara praktis, hasil ini merekomendasikan desain intervensi kebijakan dan pelatihan yang lebih partisipatif, adaptif, dan kontekstual. Penelitian ini juga membuka peluang eksplorasi lebih lanjut dalam mengembangkan model pendidikan keuangan berbasis budaya untuk UMKM di wilayah lain. Kata kunci: UMKM; Break Even Point; Perencanaan Laba; Keuangan Berbasis Konteks, Studi Kualitatif. Break-Even Point Based Profit Planning: A Qualitative Study of Local Furniture-Crafting MSMEs in Kotamobagu Abstract Local furniture-crafting MSMEs play an important role in community-based economies, yet they often face challenges in designing structured profit-planning strategies. In this context, the concept of the Break-Even Point (BEP) is relevant but has not been widely internalized. This study aims to explore how MSME actors interpret and navigate profit-planning practices, as well as the barriers and adaptive strategies they employ in response to modern managerial approaches. Using a qualitative case study design, this research elicited in-depth narratives from six participants in Kotamobagu City who had been operating their businesses for more than two years. Data were collected through semi-structured interviews, participant observation, and simple document analysis, and were then analyzed inductively using thematic analysis with open coding. The study identified four main themes: intuition-based financial decision-making, tensions between traditional legacies and the need for systemic adaptation, the meaning of profit as social sustainability, and the need for accessible and contextually relevant financial knowledge. These findings underscore that profit planning in the informal sector is a value-laden social process rather than merely a calculative technique. Conceptually, this study broadens understanding of how local knowledge can be integrated into managerial theory. Practically, the results recommend policy and training interventions that are more participatory, adaptive, and contextual. This study also opens opportunities for further exploration in developing culturally grounded financial education models for MSMEs in other regions.
EVALUASI KOMUNIKASI INTERNAL UNTUK MENINGKATKAN KUALITAS PELAPORAN BIAYA DAN EFISIENSI ANGGARAN UMKM KREATIF KOTAMOBAGU Sugeha, Moh. Fresal; Paputungan, Saldin; Hullah, Abdurrahman Rigel
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.57941

Abstract

Abstrak Penelitian ini bertujuan mengevaluasi efektivitas komunikasi internal dalam meningkatkan kualitas pelaporan biaya dan efisiensi anggaran pada UMKM kreatif di Kotamobagu. Penelitian menggunakan pendekatan kualitatif deskriptif-evaluatif melalui wawancara semi-terstruktur, observasi, dan telaah dokumen biaya. Informan terdiri atas pemilik usaha, pencatat keuangan, bagian produksi, pemasaran, administrasi, dan operasional. Hasil penelitian menunjukkan komunikasi internal telah berlangsung aktif, tetapi masih dominan lisan, informal, dan belum terdokumentasi konsisten. Kondisi ini menyebabkan keterlambatan pelaporan, ketidaklengkapan bukti transaksi, ketidaktepatan klasifikasi biaya, dan lemahnya evaluasi anggaran. UMKM yang menggunakan spreadsheet atau aplikasi sederhana menunjukkan pencatatan lebih tertib, tetapi tetap bergantung pada disiplin komunikasi internal. Penelitian menyimpulkan bahwa penguatan jalur komunikasi biaya, pembagian tanggung jawab, format laporan, dan evaluasi rutin diperlukan untuk memperbaiki tata kelola keuangan UMKM kreatif.  Kata kunci: komunikasi internal, pelaporan biaya, efisiensi anggaran, UMKM kreatif, Kotamobagu  
INOVASI PRODUK DAN PEMASARAN DIGITAL DALAM MENINGKATKAN DAYA SAING UMKM KERAJINAN TANGAN KOTAMOBAGU Talullembang, Rovinus; Talamati, Mustari; Hullah, Abdurrahman Rigel
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.57944

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis peran inovasi produk dan pemasaran digital dalam meningkatkan daya saing UMKM kerajinan tangan di Kotamobagu. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan terdiri atas pelaku UMKM, pengrajin, konsumen, pendamping UMKM, dan pengelola komunitas UMKM. Hasil penelitian menunjukkan bahwa inovasi produk dilakukan melalui pengembangan desain, diversifikasi produk, penyesuaian warna dan ukuran, pemanfaatan bahan lokal, serta perbaikan kemasan. Pemasaran digital dilakukan melalui WhatsApp Business, Facebook, Instagram, TikTok, dan marketplace, meskipun pemanfaatannya belum merata. Temuan penelitian memperlihatkan bahwa inovasi produk berperan menciptakan diferensiasi dan nilai tambah, sedangkan pemasaran digital memperluas jangkauan pasar, meningkatkan visibilitas produk, dan memperkuat komunikasi pelanggan. Penelitian ini menyimpulkan bahwa daya saing UMKM kerajinan tangan Kotamobagu memerlukan integrasi kreativitas produk, penguatan merek, kualitas kemasan, literasi digital, dan pemanfaatan platform online secara konsisten.  Kata kunci: inovasi produk; pemasaran digital; daya saing; UMKM; kerajinan tangan  
STRATEGI PEMASARAN DIGITAL DALAM MENINGKATKAN LOYALITAS MEREK UMKM SEKTOR KREATIF DI KOTAMOBAGU Paputungan, Saldin; Monoarfa, Haris; Hullah, Abdurrahman Rigel
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.57945

Abstract

Abstrak Penelitian ini bertujuan menganalisis strategi pemasaran digital dalam meningkatkan loyalitas merek UMKM sektor kreatif di Kotamobagu. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara semi-terstruktur, observasi digital, dan dokumentasi terhadap pelaku UMKM serta konsumen yang pernah melakukan pembelian ulang. Hasil penelitian menunjukkan bahwa pemasaran digital dijalankan melalui media sosial, konten visual, video proses produksi, storytelling lokal, testimoni pelanggan, interaksi daring, dan komunikasi personal melalui WhatsApp Business, Instagram, Facebook, TikTok, serta marketplace. Konten proses produksi meningkatkan kepercayaan karena menampilkan bahan, kualitas, kebersihan, dan keaslian produk. Storytelling lokal memperkuat daya tarik merek karena menonjolkan nilai budaya, keunikan, dan identitas daerah. Loyalitas merek tampak melalui pembelian ulang, rekomendasi, perhatian terhadap produk baru, serta keterlibatan konsumen dalam komentar, pesan, ulasan, dan repost. Penelitian ini menegaskan bahwa loyalitas UMKM kreatif terbentuk melalui pengalaman merek, kepercayaan, keterlibatan pelanggan, citra merek, nilai yang dirasakan, dan autentisitas lokal. Kata kunci: pemasaran digital, loyalitas merek, UMKM kreatif, media sosial, Kotamobagu  
Co-Authors Makalalag, Magdalena Monoarfa, Haris Saldin Paputungan Sugeha, Moh. Fresal Talamati, Mustari Talullembang, Rovinus Tarida Elisa Butarbutar Winston Pontoh Wuisan, Yesita Windi