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All Journal Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) Jurnal Akuntansi Trisakti Jurnal Pengabdian Masyarakat Bangsa ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JABA Jurnal Administrasi Negara Journal of Community Dedication Jurnal Ekonomi dan Bisnis (Jebi)
Longginus Gelatan
Institut Jambatan Bulan
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PEMASANGAN LAMPU TENAGA SURYA SEBAGAI PENERANGAN RAMAH LINGKUNGAN DIKAMPUNG MANDIRI JAYA Longginus Gelatan; Marvelia C Haurissa; Patricia J Sharon; Febyola D Dawes; Anjelita R Wenehen
JOURNAL OF COMMUNITY DEDICATION Vol. 5 No. 2 (2026): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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Abstract

This community service activity aims to address the lack of street lighting inMandiri Jaya Village.  Using a participatory approach, the implementation team and local residents conducted a needs assessment, preparation, installation, and evaluation of solarpowered street lights.The results of the community service activity showed that all installed solar street lights function properly and significantly improve the quality of road illumination. The results of this activity had a positive impact such as increased sense of security, improved comfort for night time activities, and community mobility.Overall, the program proves effective in supporting the improvement of village infrastructure quality and promoting sustainable development based on environmentally friendly energy solutions.
ANALISIS HARGA POKOK PRODUKSI PADA MEBEL JEPARA ANUGRAH IMANUEL Alvinda Viadolorosa Tambajong; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

The purpose of this study was to analyze the correct cost of goods produced and the level of profit obtained for each product at Anugrah Imanuel Jepara Furniture. This research is descriptive research, the data used is primary data collected through interviews and documentation. The results of this study indicate that the cost of goods produced using the full costing method is Rp 482,560 door leaf products, Rp 387,778 window leaf products, Rp 284,010 door frame products and Rp 247,674 window frame products. And for the profit level using the Gross Profit Margin method, the door leaf product is 43%, the window leaf product is 14%, the door frame product is 5% and the window frame product is 17%. Based on the research results that the calculation of the cost of production using the full costing method shows that the door leaf has the highest cost of production due to the use of a lot of plank wood, difficulty in assembly and finishing, and high factory overhead costs, while the window frame has the lowest cost of production
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI MODERASI PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2020-2022 Darno Darno; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to determine the effect of financial leverage, profitability and earning per share on income smoothing with corporate governance as moderation in banking companies in the bei period 2020-2022. This study uses an associative method that aims to determine the effect or relationship between variables and uses documentation techniques in data collection. The analytical tool used to test the hypothesis is panel data regression analysis using Moderated Regression Analysis (MRA) with the results of the Common Effect Model (CEM) estimation with the help of the Evews 10 application. Partial analysis results show that financial leverage has no significant effect on income smoothing and profitability has a positive and significant effect on income sm oothing while earning per share has a negative and significant effect on income smoothing, corporate governance with audit committee proxy cannot moderate the relationship between financial leverage and earning per share on income sm oothing while corporate governance with audit committee proxy can moderate and strengthen the relationship between profitability and income smoothing.
Menentukan Peta Finansial Usaha Perternakan Ayam Petelur Melalui Analisis Harga Pokok Produksi Nur Afni Eva Yusma; Longginus Gelatan
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 2 (2026): Januari-Maret
Publisher : Samudra Ilmu Indonesia

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Abstract

Penelitian ini menganalisis harga pokok produksi telur ayam pada usaha peternaan ayam petelur Bapak Sapari. Penelitian ini menggunakan metode deskriptif, dengan sumber data penelitian berupa data primer. Data dianalisis menggunakan metode full costing. Berdasarkan hasil analisis yang telah dilakukan, dapat disimpulkan bahwa harga pokok produksi (HPP) telur ayam petelur Bapak Sapari dengan menggunakan metode full costing dalam satu siklus produksi sebesar Rp 1.670 per butir. Total biaya produksi yang dikeluarkan selama satu siklus produksi adalah sebesar Rp 1.893.304.198 dengan total volume produksi sebanyak 1.134.000 butir telur. Perhitungan ini mencerminkan bahwa seluruh unsur biaya produksi baik bahan baku, tenaga kerja langsung, maupun biaya overhead pabrik telah dialokasikan secara menyeluruh ke dalam produk, sehingga menghasilkan angka HPP yang komprehensif dan akurat.
Non Financial Performance As A Driver Of Financial Performance: Empirical Evidence From PT Multi Sukses Tuti Fitriani; Heriana Heriana; Longginus Gelatan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10795

Abstract

Penelitian ini bertujuan menganalis pengaruh kinerja non finansial terhadap kinerja finansial pada PT Multi Sukses. Penelitian ini menggunakan metode asosiatif. Teknik pengumpulan data yang dilakukan peneliti adalah teknik dokumentasi. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan SPSS. Berdasarkan hasil analisis yang dilakukan maka hasil penelitian menunjukkan bahwa kinerja non financial yang diukur dengan proses bisnis internal berpengaruh signifikan terhadap kinerja keuangan PT Multi Sukses. Selain itu aspek pertumbuhan dan pembelajaran juga menunjukkan pengaruh yang signifikan. Namun demikian, aspek pelanggan tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan PT Multi Sukses.
PERAN BUDAYA KEUANGAN DALAM MEMEDIASI PENGARUH KEARIFAN LOKAL TERHADAP PENGENTASAN KEMISKINAN Abu Bakar; Longginus Gelatan; Siske Tontong; Muh. Al-Azhar Jamaluddin
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/52s0bq26

Abstract

The increasing poverty rate in Mimika Regency indicates that the wealth of natural resources, particularly from the mining sector, has not significantly impacted the welfare of the community, especially the Amungme and Kamoro tribes as indigenous people. This condition reflects the limitations of conventional development models that do not integrate local wisdom with the modern economic system that tends to be individualistic. In fact, local wisdom has the potential to support sustainable resource management, but is often marginalized by the dominance of market logic. Therefore, this study is relevant to examine the role of financial culture as a bridge in transforming local values ​​into a more inclusive poverty alleviation strategy. This study aims to analyze the influence of local wisdom on poverty alleviation and examine the role of financial culture as a mediating variable. The research method used explanatory research with a quantitative approach through the distribution of questionnaires to 100 respondents selected purposively. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that local wisdom significantly influences financial culture, but does not directly influence poverty alleviation. Conversely, financial culture significantly influences poverty alleviation and is proven to mediate the relationship between local wisdom and poverty alleviation. These findings emphasize the importance of internalizing local wisdom through sound financial practices as the basis for a more effective, inclusive, and sustainable poverty alleviation strategy.
Peran Harga dan Lokasi Dalam Meningkatkan Keputusan Pembelian Konsumen Pada Hadi Mart Timika Nely Nafiah; Longginus Gelatan
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 3 (2026): April-Juni
Publisher : Samudra Ilmu Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh harga dan lokasi terhadap keputusan pembelian konsumen di Hadi Mart Timika. Harga dan lokasi merupakan faktor penting yang dapat memengaruhi perilaku konsumen dalam menentukan keputusan untuk membeli suatu produk. Oleh karena itu, penelitian ini dilakukan untuk mengetahui sejauh mana kedua variabel tersebut berkontribusi terhadap keputusan pembelian konsumen. Metode yang digunakan dalam penelitian ini adalah metode penelitian asosiatif dengan pendekatan kuantitatif. Analisis data dilakukan menggunakan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SEM-PLS. Teknik pengumpulan data yang digunakan meliputi observasi, penyebaran kuesioner kepada responden, dan studi pustaka. Sampel penelitian diperoleh melalui teknik pengambilan sampel yang telah ditentukan sesuai dengan karakteristik populasi penelitian. Hasil penelitian menunjukkan bahwa harga dan lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen di Hadi Mart Timika. Hal ini mengindikasikan bahwa semakin sesuai harga yang ditawarkan dengan manfaat yang diterima konsumen serta semakin strategis lokasi usaha, maka semakin tinggi pula kecenderungan konsumen untuk melakukan pembelian. Dengan demikian, Hadi Mart Timika perlu mempertahankan kebijakan harga yang kompetitif dan memperhatikan aspek lokasi untuk meningkatkan keputusan pembelian konsumen.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Air Minum Dalam Kemasan Dwi Koala di Timika Afriana Delvianti Sampe; Nelytha Riani Patabang; Longginus Gelatan
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 4 (2026): Juli-September
Publisher : Samudra Ilmu Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, harga, dan promosi terhadap keputusan masyarakat dalam membeli air minum dalam kemasan Dwi Koala di Kota Timika. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 100 responden. Analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan software SmartPLS. Hasil penelitian menunjukkan bahwa kualitas produk dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian, sedangkan promosi tidak berpengaruh signifikan terhadap keputusan pembelian masyarakat terhadap air minum dalam kemasan Dwi Koala.
Co-Authors Abu Bakar Afriana Delvianti Sampe Ahmad Tomu Alfian Sibarani Alvinda Viadolorosa Tambajong Alvinda Viadolorosa Tambajong Anjelina Frisca Junita Anjelita R Wenehen Aslim Aslim Chrisyan Josep Pattinasarany Daniel Nemba Dambe Darno Darno Darno, Darno Desi Lelikrei Salmon Dilla Niamy Rezkina Divina Everista Bemu Febyola D Dawes Fitriawati Fitriawati Frans Tulaseket Heriana Heriana Ilham Amir Irmawati Irmawati Jemi Pabisangan Tahirs Klemens Mere Maatoke, Josael Mambela, Ines Manurun, Telysulvika Marhanita Tanita Belo Marlin Domi Taruk Lembang Marvelia C Haurissa Muh. Al-Azhar Jamaluddin Muh. Sabir Murnitasari Murnitasari Murnitasari Murnitasari Narew, Ignasius Narsica Ceren Nely Nafiah Nelytha Riani Patabang Ngongaje, Clarins Nifanngeljau, Johanis Niken Nur Afni Eva Yusma Nur Annisa Achmadyani Ohee, Fani Kristin Patricia J Sharon Putri Sulistina Ningsih Rezki Amalia Syahrir Rizal Tomu Rizal Tomu Rosdiana rosdiana Saputra Jehezmi Malfritz Setiawan Eka Ifan Siske Tontong Sufyanti Waruwu T Sambeko, Sartika Somoy Taime, Habel Telly Sulvika Manurun Tsenawatme, Meryce Tuti Fitriani Tuti Fitriani Uvi Alfianzyah Vebi Vebi Windriani Sirappa Yulida Rompas