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Pemberdayaan Pengrajin Tenun Melalui Pelatihan Manajemen Usaha dan Strategi Pengembangan Bisnis di Desa Tublopo, Kecamatan Bikomi Selatan – TTU, NTT Junita Cestilia Nenabu; Arjuna Purba; Sari Angriany Natonis; Emilia Gie; Erna Giri
BOKEP VIRAL 2025 Vol. 2 No. 2 (2025): Juni
Publisher : Lembaga Penelitian dan Publikasi Ilmiah, Yayasan Yuta Pendidikan Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62282/devotion.v2i2.119-130

Abstract

Desa Tublopo merupakan salah satu desa penghasil tenun yang terletak di Kecamatan Bikomi Selatan, Kabupaten Timor Tengah Utara, Nusa Tenggara Timur. Mayoritas masyarakat di desa ini berprofesi sebagai petani, namun aktivitas bertani umumnya hanya berlangsung pada bulan Januari hingga April. Pada bulan Mei hingga Desember, masyarakat beralih ke aktivitas menenun dan menggantungkan penghasilan dari penjualan hasil tenunan. Meskipun memiliki potensi yang besar, manajemen usaha dan pengembangan bisnis tenun di Desa Tublopo belum berjalan secara optimal. Masyarakat masih mengalami kesulitan dalam mengelola usaha secara profesional serta dalam mencari penyalur atau mitra distribusi untuk memasarkan hasil tenunan mereka. Oleh karena itu, kegiatan pemberdayaan masyarakat melalui dukungan dalam manajemen usaha dan pengembangan bisnis tenun di Desa Tublopo sangat diperlukan. Program ini diharapkan dapat meningkatkan pemahaman masyarakat tentang pengelolaan usaha, menambah pendapatan, serta memperkuat strategi dalam mengembangkan potensi bisnis tenun ikat. Kegiatan pengabdian ini dilakukan melalui sosialisasi manajemen usaha, pelatihan pengembangan bisnis, praktik pembuatan produk tenun, serta strategi promosi dan pemasaran melalui media sosial.
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit: Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Devi Natalia Tlonaen; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5010

Abstract

This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable. Secondary data were obtained from the Indonesia Stock Exchange (IDX) for the period 2021–2023. The study used a sample of 36 observations selected through purposive sampling. The data analysis method used is multiple linear regression. The results show that audit fee has no significant effect on audit quality, meaning that the amount of compensation paid for audit services does not determine the level of audit quality produced. Audit tenure also has no significant effect on audit quality, indicating that the length of the relationship between the auditor and the client does not directly influence the quality of the audit. Therefore, both audit fee and audit tenure, whether partially or simultaneously, do not have a significant effect on audit quality.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah Ruteng Flaviana Maria Rosari Edison; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5012

Abstract

This study aims to analyze the effect of the implementation of a regional financial accounting system, human resource competency, and the utilization of information technology on the quality of financial reports at Ruteng Regional General Hospital (RSUD). The background of this research is based on the increasing demands for public accountability in the government sector, including RSUD. This study used a quantitative approach, with a population of 45 employees at Ruteng Regional General Hospital and a sample of 30 employees selected using a purposive sampling technique: employees working in the finance subdivision of Ruteng Regional General Hospital and employees working in the Planning, Evaluation, and Reporting subdivision. The results indicate that the implementation of a regional financial accounting system and the utilization of information technology have a significant impact on the quality of financial reports. Meanwhile, human resource competency does not have a significant impact on the quality of financial reports. In conclusion, the quality of financial reports at Ruteng Regional General Hospital is influenced by the regional financial accounting system and the utilization of information technology, while human resource competency has no significant impact.
Smart Consumer Purchasing Decisions: The Moderating Role of Lifestyle Yonas Ferdinand Riwu; Sari Angriany Natonis; Junita Cestilia Nenabu
International Journal of Asian Business and Management Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i5.11442

Abstract

This research aims to analyze the influence of price on the purchase decision of Samsung smartphones with lifestyle as a moderating variable in Faculty of Economics and Business Undana Kupang students. This study uses a quantitative approach with a sample of 95 people. Data were collected using questionnaires and analyzed using simple linear regression and MRA tests with the help of IBM 29 SPSS. The results of this study show that price has a positive effect on purchase decisions, meaning that higher prices are considered indicators of product value or superiority, thus encouraging consumers to make purchases., in addition, lifestyle weakens the relationship between price and purchase decisions, meaning that the influence of price on purchase decisions becomes less significant because of consumer lifestyles. In this context, even if the price of a product or service is higher or lower, consumers' purchasing decisions are influenced more by their lifestyle than by the price itself. Smart consumers tend to price as their lifestyle improves. Smart customer signals a significant shift in the way people think about purchasing. They are beginning to realize that price does not always reflect the true value of a product. In many cases, savvy consumers are willing to pay more for higher quality, appeal, or ethical values