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ANALISIS PENGARUH KONTRIBUSI NILAI TEKNOLOGI INFORMASI TERHADAP KINERJA PROSES BISNIS (STUDI EMPIRIS PADA INDUSTRI PERBANKAN DI KOTA AMBON) Rasni Hanipa Usemahu
JURNAL MANEKSI Vol 5, No 1 (2016)
Publisher : Politeknik Negeri Ambon

Penelitian ini bertujuan untuk mengenguji dan menganalisis kontribusi nilai TI terhadap kinerja prosesbisnis pada Industri perbankan. Penelitian ini menggunakan konsep value chain.Populasi dalam penelitian inisebanyak 50 orang manajer dengan menggunakan metode purposive sampling berdasarkan kriteria yangditentukan oleh peneliti.Maka diperoleh sampel sebanyak 35 orang manajer. Teknik analisis data yangdigunakan yaitu Partial Least Square (PLS) yang diolah dengan program WarpPLS 2.0. Berdasarkan hasilpenelitian yang dilakukan dengan menggunakan Partial Least Square (PLS) menunjukan TI memberikankontribusi nilai yang tidak signifikan terhadap kinierja proses bisnis Berdasarkan hasil pengujian hipotesis dapatdilihat bahwa hipotesis H1d, nilai Path koefisiennya signifikan dengan P-value < 0.05, maka dapat disimpulkanbahwa nilai bisnis TI berpengaruh terhadap sales and marketing support, supplier relations terhadap productionsand operations dan product and service enhancement sedangkan utk hipotesis H1a, H1b, H1c, H1e, H2, H3b,H3c, H3d, H3e, H3g, H3h dan H3i nilai path koefisiennya tidak berpengaruh signifikan dengan nilai P-value >0.05.

ANALISIS PENGARUH KONTRIBUSI NILAI TEKNOLOGI INFORMASI TERHADAP KINERJA PROSES BISNIS (STUDI EMPIRIS PADA INDUSTRI PERBANKAN DI KOTA AMBON) Rasni Hanipa Usemahu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 5 No. 1 (2016)
Publisher : Politeknik Negeri Ambon

Penelitian ini bertujuan untuk mengenguji dan menganalisis kontribusi nilai TI terhadap kinerja prosesbisnis pada Industri perbankan. Penelitian ini menggunakan konsep value chain.Populasi dalam penelitian inisebanyak 50 orang manajer dengan menggunakan metode purposive sampling berdasarkan kriteria yangditentukan oleh peneliti.Maka diperoleh sampel sebanyak 35 orang manajer. Teknik analisis data yangdigunakan yaitu Partial Least Square (PLS) yang diolah dengan program WarpPLS 2.0. Berdasarkan hasilpenelitian yang dilakukan dengan menggunakan Partial Least Square (PLS) menunjukan TI memberikankontribusi nilai yang tidak signifikan terhadap kinierja proses bisnis Berdasarkan hasil pengujian hipotesis dapatdilihat bahwa hipotesis H1d, nilai Path koefisiennya signifikan dengan P-value < 0.05, maka dapat disimpulkanbahwa nilai bisnis TI berpengaruh terhadap sales and marketing support, supplier relations terhadap productionsand operations dan product and service enhancement sedangkan utk hipotesis H1a, H1b, H1c, H1e, H2, H3b,H3c, H3d, H3e, H3g, H3h dan H3i nilai path koefisiennya tidak berpengaruh signifikan dengan nilai P-value >0.05.

PERCEPTIONS OF STUDENTS MAJORING IN ACCOUNTING AT UNIVERSITY X TOWARDS THE ACCOUNTING LECTURER PROFESSION FROM THE PERSPECTIVE OF SOCIAL VALUES AND FINANCIAL MOTIVES RASNI HANIPA USEMAHU; SHERLIE EVABIONI LATUAMURY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 12 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - MARCH 2022 EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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This research discusses the perceptions that exist within a student majoring in accounting towards accounting lecturers related to salary or financial rewards, and social values. The type of descriptive qualitative research that gives freedom to researchers to further develop their findings but still must be in accordance with the research boundaries. The object under study is students majoring in accounting who are currently studying a thesis as many as 30 students as has been described very clearly in the previous chapter. Based on the results of observations, questionnaires and interviews conducted by researchers related to the perceptions of students majoring in accounting towards accounting lecturers, it can be concluded that students do not agree if an accounting lecturer has a high starting salary and there are often salary increases, but they agree if an accounting lecturer has a pension fund, health benefits and old age

ACCOUNTANTS' PROGRESSIVITY DEMANDS IN THE AGE OF DIGITAL ACCOUNTING WA ASRIDA; RASNI HANIPA USEMAHU
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 04 (2023): INTERNATIONAL JOURNAL OF MULTISCIENCE - JANUARY-APRIL 2023
Publisher : CV KULTURA DIGITAL MEDIA

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The world is indeed moving fast and agile, especially in the perspective of technology and information. This agile movement of technology has the consequence of how various fields of life are required to be in line with the behavior of the technology. The purpose of this research is to find out how the accounting profession is facing the existence of digital accounting in this era of pampering by technology. This research method is qualitative with data collection methods, literature studies and literature studies. The results of this study indicate that the role of the accounting profession has moved on from the era before society 5.0. But this will not lead to the disappearance of the accounting profession in the future, because there are roles that are irreplaceable, namely roles based on feelings and feelings. All that is needed is a transformation towards technological literacy, analytical and critical thinking skills, communication fluency, and emotional management

UNDERSTANDING OF INCOME TAX BY INDIVIDUAL TAXPAYERS EMPLOYEES SHERLIE EVABIONI LATUAMURY; RASNI HANIPA USEMAHU
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 04 (2023): INTERNATIONAL JOURNAL OF MULTISCIENCE - JANUARY-APRIL 2023
Publisher : CV KULTURA DIGITAL MEDIA

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Tax is a very significant source of state revenue. Various tax subjects and objects are determined by the government to take funds from the community. Individual tax is one type of tax applied. The purpose of this study is to determine the perception of individual income tax, on workers in one business / company. This research method is descriptive quantitative with interview techniques, documentation and obeservation in the field. The results showed that the understanding of income tax on individual taxpayers employees and about tax sanctions but do not understand what penalties are received if they do not pay taxes. is still very minimal.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI Usemahu, Rasni Hanipa
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.724

The aim of this research is to examine the influence of environmental performance and environmental costs on the financial performance of state-owned companies listed on the Indonesia Stock ExchangeThe type of data used is index data in annual reports obtained from company annual reports in the form of. Market data in the form of stock prices, company returns and market returns were obtained from the Indonesia Stock Exchange website (www,jdx.co.id) and the OK Stock website (www,sahamok.com/emiten). The population in this research are publicly traded state-owned companies listed on the Indonesian Stock Exchange (BEI) in 2017-2021. The analytical method used is hypothesis testingBased on the results of the research conducted, it can be concluded that environmental performance in state-owned companies is still not implemented well, as evidenced by the sample selection process in this research which shows the lack of companies, both state-owned and private, that report their environmental performance reports regularly. Apart from that, environmental performance influences financial performance. This proves that environmental performance is able to influence the financial performance of a company and environmental costs have a positive and significant effect on financial performance. This proves that the more environmental costs incurred, the more a company's financial performance will increase.Keywords: environmental performance, environmental costs, financial performance.

Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan Usemahu, Rasni Hanipa
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.863

The purpose of this research to determine the influence of investment decisions, funding decisions and profitability on company value. Case studies of real estate and property companies listed on the IDX in 2019-2022"The type of data used is secondary data Financial reports of Real Estate and Property companies that go public on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Data obtained from IDX website: www.idx.co.id, the sample was determined using a purposive sampling method, there were approximately 45 Real Estate and Property companies. In the existing population, the sample that meets the specified criteria is 23 companiesthe results of data analysis regarding the influence of investment decisions, funding decisions and profitability on company value in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 – 2022. The conclusion is that investment decisions, funding decisions and profitability simultaneously influence company value in real estate and property. The F value = 7.206 with a significance of 0.000 is smaller than the expected significance level of 0.05 so that Ha is accepted and Ho is rejected. Keywords: Investment decisions, financing decisions and profitability

Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon Usemahu, Rasni Hanipa; Latuamury, Sherlie Evabioni
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1040

Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree.This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio.The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%. Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency

Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong Situmeang, Mis Fertyno; Patty, Meidylissa; Usemahu, Rasni Hanipa; Sandanafu, Sally
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2870

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System. Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application. Keywords: Tourism Village, Digital Accounting Information System, Pieces

Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong Situmeang, Mis Fertyno; Patty, Meidylissa; Usemahu, Rasni Hanipa; Sandanafu, Sally
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2870

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System. Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application. Keywords: Tourism Village, Digital Accounting Information System, Pieces

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