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Marannu Paledung
Universitas Pattimura
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ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED, MAKRET VALUE ADDED DAN FINANCIAL VALUE ADDED PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDEKS KOMPAS100 BEI PERIODE 2018-2020 Paledung, Marannu; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36339.2021

Abstract

Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) are methods of analyzing financial performance based on value added. The purpose of this study is to analyze the financial performance of food and beverages companies listed in Indeks Kompas100 IDX during 2018-2020. The research method used is qualitative descriptive. The sampling technique used in this study is purposive sampling. A total of six food and beverages companies were used as sample. The result of the study indicates that with the use of EVA method, the companies get negative EVA result (EVA < 0). Only PT Sariguna Primatirta Tbk gets a positive EVA result (EVA > 0) from 2018-2020. Furthermore, with the use of MVA method, all the companies get positive MVA result (MVA >0). With the use of FVA method, all the companies also get positive FVA result (FVA > 0).
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW Paledung, Marannu; Nurdiyanti, Desi; Damayanti, Ratna Ayu; Said, Darwis
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4366

Abstract

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
FILOSOFI LAUT MALUKU DALAM PARADIGMA BLUE ACCOUNTING Bakri, Muh. Ziaul Haq; Rabiyah, Ulfa; Amahoru, Nur Hikmah Helida; Paledung, Marannu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1993

Abstract

The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values ​​in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.
Literasi Keuangan Digital: Upaya Pencegahan Investasi Bodong pada Guru dan Pegawai SMP Negeri 7 Maluku Tengah Paskanova Christi Gainau; Christy Clayde Latupeirissa; Marannu Paledung; Nur Hikmah Helida Amahoru; Muh. Ziaul Haq Bakri
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Maret 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i2.1127

Abstract

Investasi merupakan keputusan bijak yang penting bagi individu, namun rendahnya literasi investasi menyebabkan banyak masyarakat terjerumus dalam investasi ilegal. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2022, indeks literasi keuangan Provinsi Maluku sebesar 40,78%, berada di bawah rata-rata nasional. Sementara itu, indeks inklusi keuangan mencapai 78,7%, menunjukkan tingginya akses masyarakat terhadap produk keuangan tanpa diimbangi pemahaman yang memadai. Kondisi ini meningkatkan risiko terjadinya investasi bodong. Kegiatan pengabdian ini bertujuan memberikan penguatan literasi keuangan digital kepada guru dan pegawai SMP Negeri 7 Maluku Tengah sebagai kelompok usia produktif dengan penghasilan tetap. Selain melindungi diri sendiri, para guru diharapkan dapat meneruskan edukasi kepada siswa. Metode pelaksanaan meliputi studi pendahuluan, identifikasi dan perumusan masalah, penetapan tujuan, sosialisasi, wawancara, analisis, serta penyusunan kesimpulan dan saran. Kegiatan dilakukan melalui satu kali pelatihan dengan luaran artikel ilmiah nasional terakreditasi dan TKT level 1.
ACCOUNTING FOR PUBLIC INFRASTRUCTURE ASSETS: CHALLENGES IN VALUATION AND RECOGNITION Kathleen Asyera Risakotta; Marannu Paledung; Ambarwati Soetiksno
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The valuation and recognition of public infrastructure assets has become a critical issue in public sector accounting, particularly in the context of government financial transparency and accountability. Infrastructure assets such as roads, bridges, water networks, and other public facilities often possess unique characteristics that distinguish them from ordinary commercial assets, both in terms of their useful lives, maintenance costs, and contribution to public welfare. This study aims to examine the challenges in the valuation and recognition of public infrastructure assets using a literature review method. The review indicates that the main challenges arise from differences in accounting standards across countries, the limited valuation methods that adequately represent the economic and social value of infrastructure assets, and the difficulty in determining useful lives and replacement costs. Furthermore, the debate over whether infrastructure assets should be measured at historical cost or fair value is also a significant issue. This study emphasizes the need for a more adaptive, comprehensive, and public interest-oriented accounting approach to improve the reliability of government financial reports. Therefore, the results of this study can serve as a foundation for developing public sector accounting policies that are more responsive to the complexities of infrastructure management.
Uji Komparatif Kepatuhan Pengungkapan Akuntansi Sosial Dan Lingkungan Berbasis Standar Gri: Analisis Isi Pada Industri High-Profile Vs Low-Profile Rita J D Atarwaman; Aldino Girsang; Muza S Prabowo; Phillia T Kopong; Putri Z Thahir; Rivaldo L Papilaya; Marannu Paledung
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.667

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kepatuhan pengungkapan akuntansi sosial dan lingkungan berbasis GRI Standar 2021 antara perusahaan industri High-Profile dan Low-Profile yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2023–2024. Penelitian menggunakan metode kuantitatif komparatif dengan teknik analisis isi (content analysis) terhadap 60 perusahaan (120 observasi) yang dipilih secara purposive sampling, dengan indeks kepatuhan pengungkapan (SRDI) dihitung berdasarkan indikator GRI 300(Lingkungan) dan GRI 400 (Sosial). Pengujian hipotesis dilakukan menggunakan Mann-Whitney U test setelah data terbukti tidak berdistribusi normal. Hasil penelitian ini menunjukkan bahwa industri High-Profile memiliki rata-rata indeks SRDI yang lebih tinggi dan lebih homogen dibandingkan industri Low-Profile, dengan signifikansi sebesar 0,003 (<0,05). Dengan demikian, terdapat perbedaan signifikan dalam kepatuhan pengungkapan akuntansi sosial dan lingkungan antara kedua kelompok industri tersebut. Temuan ini mendukung teori legitimasi yang menyatakan bahwa perusahaan dengan dampak lingkungan dan sosial yang lebih besar cenderung melakukan pengungkapan yang lebih luas guna mempertahankan legitimitasnya di mata publik.
THE EFFECT OF THE APPLICATION OF QUANTIFICATION INSTRUMENTS AND METHODS ON THE QUALITY OF FINANCIAL PERFORMANCE ASSESSMENT OF MSMES IN AMBON CITY Rita J D Atarwaman; Natalie Jessica Rubak; Frangky Richard Limaheluw; Anritriyani Asnar; Putri Maharani Ratuloly; Nursafitri Musa; Jouking Huwae; Putri Tehubijuluw; Marannu Paledung
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2785

Abstract

This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
ANALYSIS OF PLASTIC WASTE MANAGEMENT AND ITS IMPLICATIONS FOR COMMUNITY ECONOMIC ACTIVITIES IN THE MARDIKA MARKET AREA, AMBON CITY Sitra Yani Belasa; Marannu Paledung; Sheilla Vilensia Tijahahu; Dean Marchia Unawekla; Rosdiana Yudith Mantouw; Feliks Jhonrey Salamor; Wahyu Malik; Shean Juan Rompas; Nurlina Belasa
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2786

Abstract

Plastic waste is an environmental problem that continues to increase along with the development of community economic activities, especially in traditional market areas. Mardika Market, Ambon City, as a center of trade and community economic activities, produces a fairly high volume of plastic waste, requiring effective and sustainable management. This study aims to analyze plastic waste management and its implications for community economic activities in the Mardika Market area of ​​Ambon City. The study used a qualitative descriptive method with a literature study and document analysis approach. Data were obtained from publications from the Central Statistics Agency (BPS), the National Waste Management Information System (SIPSN), scientific journals, government reports, and various relevant documents. Data analysis was carried out through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that plastic waste management in the Mardika Market area still faces various challenges, including the high use of single-use plastics, limited community participation, and the suboptimal implementation of the Reduce, Reuse, and Recycle (3R) principles. These conditions have implications for the cleanliness and comfort of the market environment, which can affect community economic activities, especially visitor comfort and trading activities. Therefore, synergy between the government, traders, and the community is needed to improve the effectiveness of plastic waste management to support the creation of a clean, comfortable, and productive market environment.
Integrating Blue Carbon into Indonesia’s Carbon Market Using the Total Economic Value Framework Marannu Paledung; Nur Hikmah Helida Amahoru; Christy Clayde Latupeirissa
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p260-266

Abstract

Blue carbon ecosystems such as mangroves, seagrass meadows, and tidal marshes play a strategic role in climate change mitigation and in the provision of socio-ecological ecosystem services. Indonesia possesses the world’s largest blue carbon potential; however, integrating it into the national carbon market mechanism continues to face conceptual, methodological, and institutional challenges. This article aims to analyze the readiness of Indonesia’s regulatory and institutional frameworks for integrating blue carbon into the carbon market, and to develop an operational framework for applying Total Economic Value (TEV) in blue carbon accounting and valuation. This study adopts a qualitative, document-based approach with structured analysis of national regulations, international guidelines (IPCC, UNFCCC, SEEA-EA, and SEEA-Oceans), sustainability reporting standards (IFRS S2 and GRI), and secondary data derived from official reports and scientific literature. The findings indicate that the main weaknesses lie in limited coastal carbon stock data, the absence of a standardized national baseline, a weak Monitoring, Reporting, and Verification (MRV) system, and the lack of operational integration of TEV into carbon accounting and market mechanisms. This study proposes an integrative framework linking TEV, natural capital accounting, MRV, and sustainability reporting to enhance the credibility, transparency, and economic value of Indonesia’s blue carbon. Policy implications emphasize strengthening blue carbon accounting standards, establishing a national baseline, and cross-institutional integration to support the development of a sustainable carbon market
ENHANCING TRANSPARENCY AND POSITIVE IMPACT: THE ROLE OF ESG IN SUSTAINABILITY ACCOUNTING AT DOMPET DHUAFA MALUKU Sikua Buamona; Shealfa H. Latuheru; Nederlando P. Malaihollo; Natalia H. Tatuhey; Devin Wacanno; Silvia S. Batlayery; Helita Resley; Marannu Paledung
VARIABLE RESEARCH JOURNAL Vol. 3 No. 03 (2026): JULI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan prinsip Environmental, Social, and Governance (ESG) menjadi salah satu pendekatan penting dalam mendukung akuntansi keberlanjutan pada organisasi nirlaba. Penelitian ini bertujuan menganalisis peran ESG dalam mewujudkan transparansi dan dampak positif pada Dompet Dhuafa Maluku. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek lingkungan diterapkan melalui pengurangan penggunaan plastic dan pengelolaan sumber daya secara efisiensi. Aspek sosial diwujudkan melalui program pemberdayaan masyarakt di bidang kesehatan, pendidikan, ekonomi, dan sosial. Aspek tata kelola diterapkan melalui sistem pengawasan, pelaporan keuangan yang transparan, serta evaluasi program secara berkala. Penelitian ini menyimpulkan bahwa penerapan ESG berperan dalam meningkatkan transparansi, akuntabilitas, dan keberlanjutan program sehingga memperkuat kepercayaan masyarakat serta memberikan dampak sosial yang berkelanjutan.
Co-Authors Aldino Girsang Ambarwati Soetiksno Andres Tatangindatu Angelica Theris Anritriyani Asnar Bakri, Muh. Ziaul Haq Christy Clayde Latupeirissa Christy Clayde Latupeirissa Darwis Said, Darwis Dean Marchia Unawekla Desi Nurdiyanti Devin Wacanno Faradila Aprilia Febriana Manurung Feliks Jhonrey Salamor Frangky Richard Limaheluw Gainau, Paskanova Christi Helita Resley Herman Karamoy Jouking Huwae Kathleen Asyera Risakotta Marsyah Mbulex Muh. Ziaul Haq Bakri Muza S Prabowo Natalia H. Tatuhey Natalie Jessica Rubak Nederlando P. Malaihollo Nunung Aco Nur Hikmah Helida Amahoru Nurdiyanti, Desi Nurlina Belasa Nursafitri Musa Phillia T Kopong Putri Maharani Ratuloly Putri Tehubijuluw Putri Z Thahir Rabiyah, Ulfa Ratna Ayu Damayanti Rita J D Atarwaman Rita J D Atarwaman Rivaldo L Papilaya Rosdiana Yudith Mantouw Shealfa H. Latuheru Shean Juan Rompas Sheilla Vilensia Tijahahu Sikua Buamona Silvia S. Batlayery Sitra Yani Belasa Sundusin Mahu Victorina Z. Tirayoh Wahyu Malik