Article Per Year (5 Year)
p-Index From 2021 - 2026
2.064
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Manajemen dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Artificial Intelligence and Digital Business International Journal of Enterprise Modelling Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economics, Business and Innovation Research JHSS (Journal of Humanities and Social Studies)
Chandra, Maria Helena
Institut Filsafat Dan Teknologi Kreatif Ledalero
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Transportation Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Model Kewirausahaan Sosial Koperasi Seminari Tinggi Ritapiret dalam Perspektif Teori Kapabilitas Amartya Sen Maria Helena Chandra; Efrem Hayon Santri Animing; Frederikus Randi Jeharu; Benediktus Yanuardi Naput; Lazarus Prasatio Ngganggu
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1142

Abstract

enelitian ini menganalisis peran Koperasi Seminari Tinggi St. Petrus Ritapiret dalam mengimplementasikan praktik kewirausahaan sosial melalui perspektif Teori Kapabilitas Amartya Sen. Kajian mengenai integrasi pendekatan kapabilitas dalam praktik koperasi pada lingkungan sosial-keagamaan masih jarang dibahas, terutama pada komunitas tertutup seperti seminari, sehingga diperlukan pemahaman lebih mendalam mengenai bagaimana nilai kemanusiaan diterjemahkan dalam tata kelola koperasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif-interpretatif melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi yang melibatkan pengurus koperasi, komunitas seminari, dan masyarakat sekitar. Analisis tematik digunakan untuk menelusuri pola kontribusi koperasi terhadap penguatan kapabilitas anggota dan komunitas. Hasil penelitian menunjukkan bahwa program dan tata kelola koperasi secara konsisten memperluas kapabilitas komunitas melalui peningkatan kesejahteraan material dan non-material, perluasan ruang partisipasi dalam proses pengambilan keputusan, serta penguatan solidaritas sebagai modal sosial. Koperasi berfungsi tidak hanya sebagai lembaga ekonomi, tetapi juga sebagai wahana pembentukan kemampuan, aspirasi, dan relasi sosial yang mencerminkan prinsip human capability. Secara teoretis, penelitian ini memperkaya pemahaman mengenai penerapan Teori Kapabilitas dalam kewirausahaan sosial berbasis nilai. Secara praktis, temuan ini menawarkan model pemberdayaan berbasis kapabilitas yang dapat diadaptasi oleh lembaga sosial-keagamaan untuk mendukung pembangunan manusia yang lebih inklusif dan berkeadilan.   This study analyzes the role of the St. Petrus Ritapiret High Seminary Cooperative in implementing social entrepreneurship practices through the perspective of Amartya Sen's Capability Theory. Studies on the integration of the capability approach in cooperative practices in socio-religious environments are still rarely discussed, especially in closed communities such as seminaries, so a deeper understanding is needed of how human values are translated into cooperative governance. This study uses a qualitative approach with descriptive-interpretative methods through in-depth interviews, participatory observation, and documentation studies involving cooperative administrators, the seminary community, and the surrounding community. Thematic analysis was used to trace patterns of the cooperative's contribution to strengthening the capabilities of its members and the community. The results show that cooperative programs and governance consistently expand community capabilities through improvements in material and non-material welfare, expanded participation in decision-making processes, and strengthened solidarity as social capital. Cooperatives function not only as economic institutions but also as vehicles for building capabilities, aspirations, and social relations that reflect the principle of human capability. Theoretically, this study enriches our understanding of the application of Capability Theory in value-based social entrepreneurship. Practically, these findings offer a capability-based empowerment model that can be adapted by social-religious institutions to support more inclusive and equitable human development.  
Integrating Circular Economy and Social Entrepreneurship for Community Empowerment: Lessons from Bank Sampah Flores Maria Helena Chandra; Thomas Didimus Nggoti Ndaeng; Natalia Yohalni Petron
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3852

Abstract

The rapid growth of coastal pollution and unmanaged solid waste has intensified the need for sustainable approaches that address environmental degradation while improving community livelihoods. Previous studies have predominantly examined circular economy (CE) and social entrepreneurship (SE) as separate approaches, while limited attention has been given to how both are operationally integrated within grassroots waste management to foster community empowerment. This study examines how CE practices and SE are integrated through a community-based waste bank in Lokaria, Indonesia. A qualitative case study was conducted using semi-structured interviews, direct observation, and organizational documents involving five information-rich informants. Reflexive thematic analysis was combined with an abductive strategy, guided by Institutional Theory and the Resource-Based View (RBV). Findings show that the waste bank institutionalizes sorting, collection, pricing, recycling, and upcycling, converting waste into higher-value products while generating economic, social, and environmental value. Empowerment emerged through skills, inclusion, environmental awareness, and participation, but also functioned as a reinforcing capability for subsequent circular practices. Sustainability remained constrained by limited infrastructure, incentive-dependent participation, weak local demand, and insufficient institutional support. The study develops a Dynamic Community Empowerment Model in which circular practices enable resource transformation, social entrepreneurship organizes hybrid value creation, and empowerment feeds back to strengthen future circular engagement. The model extends RBV from firm-level resources to socially embedded community capabilities and complements Institutional Theory by showing that local capabilities require external institutional alignment to scale.
FINANCIAL FEASIBILITY AND RISK SENSITIVITY OF A REGIONALLY OWNED COCOA PROCESSING ENTERPRISE UNDER RECONSTRUCTED FINANCIAL DATA Maria Helena Chandra; Emanuel Jimy Weking2; Rikardus Gonzales Wea Libu
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 4 No. 1 (2026): October
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v4i1.4553

Abstract

The financial sustainability of regional agro-processing enterprises depends on investment feasibility and reliable financial information for managerial control. This study evaluates the financial feasibility and risk sensitivity of Cho-Sik, a cocoa-processing enterprise owned by the Regional Government of Sikka, Indonesia. A quantitative evaluative design was applied using Net Present Value (NPV), Payback Period (PP), sensitivity and scenario analysis, and five-year financial projections. Cho-Sik did not maintain a complete accounting information system or comprehensive formal financial statements. The financial dataset was therefore reconstructed from available investment, administrative, operational, production, sales, and asset records. The reconstruction was validated through field observation, semi-structured interviews, source triangulation, documentary reconciliation, and internal-consistency checks. At the 10% analytical hurdle rate, the base-case appraisal indicates that the investment is financially feasible, with a positive NPV and capital recovery within the five-year evaluation horizon. However, feasibility remains conditional on operating performance. Revenue is the dominant sensitivity factor: a 15% decline in revenue makes NPV negative, whereas a 15% increase in cash operating costs alone does not. This asymmetry highlights the importance of revenue stabilization, market development, disciplined cost monitoring, and stronger financial record-keeping. The novelty of this study lies in proposing a managerial diagnostic framework for regional agro-industrial enterprises that links investment appraisal with risk sensitivity and ongoing financial monitoring. The framework contributes to stronger financial governance and evidence-based decision-making, with particular relevance to small- and medium-scale regional government-owned enterprises (BUMDs) operating with incomplete accounting information.e
Co-Authors Adam Yordan Leki Tamukun Afrisia, Hermina Benediktus Yanuardi Naput Bernadetha Trisya Devi Soar Conchita Junita Chandra Defitroh Chen Sami'un Efrem Hayon Santri Animing Egonius Aldin Raja Emanuel Jimy Weking2 Eugenius Besli Faustus Efendi Miki Frederikus Randi Jeharu Friden Rizal Gerlandus Eric De Resi Hendrikus Hali Uran Indriani, Maria Novi Kartija, Maria Amelia Lazarus Prasatio Ngganggu Leoni Octaviyona Luciano Sergio Taru Dae Maria Angela Merici Masan, Fransiskus Nasarius Innosensius Peja Lodo Natalia Yohalni Petron Oktavianus Basilius Alf Epa Pia, Katarina Rikardus Gonzales Wea Libu Sami'un, Defitroh Chen Soni, Makario Yulianus Sugo, Maria Marsha Putri Andiny Thomas Didimus Nggoti Ndaeng Yohanes Frankoly Yoseph Kiwan Blikololong Yunita, Maria Ardiana