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All Journal JURNAL LENTERA BISNIS Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Pattimura Proceeding : Conference of Science and Technology Indonesian Journal of Social Science and Education Variable Research Journal
Nur Hikmah Helida Amahoru
Universitas Pattimura
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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.
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
ANALISIS PERAMALAN (FORECASTING) PENJUALAN DALAM MENENTUKAN STRATEGI BISNIS TOKO SEMBAKO ALAUDIN Rita J D Atarwaman; Nur Hikmah Helida Amahoru; Dira Rahmadani; Ayumna Slamat; Wa Ruyani; Stevanya Sandra Helaha; Elis Mutia Rehalat; Anita Halamury
Indonesian Journal of Social Science and Education (IJOSSE) Vol. 2 No. 2 (2026): Vol 2. No. 2 Edisi Mei 2026
Publisher : JCI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/ijosse.v2i2.2790

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan peramalan (forecasting) penjualan pada Toko Sembako Alaudin yang berlokasi di Pasar Rumah Tiga, Teluk Ambon, serta bagaimana hasil peramalan tersebut digunakan dalam menentukan strategi bisnis. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi data penjualan toko selama periode Januari hingga Desember 2025. Hasil penelitian menunjukkan bahwa Toko Sembako Alaudin belum menerapkan metode peramalan secara sistematis dan masih mengandalkan pengalaman serta intuisi pemilik dalam menentukan jumlah stok barang. Pola penjualan menunjukkan tren peningkatan menjelang hari besar keagamaan dan akhir tahun, namun belum dimanfaatkan secara optimal untuk perencanaan strategi pengadaan barang. Penelitian ini merekomendasikan penerapan metode peramalan sederhana berbasis data historis penjualan guna mendukung pengambilan keputusan bisnis yang lebih akurat dan efisien.
PENGARUH PERENCANAAN BAHAN MENTAH TERHADAP EFEKTIVITAS DAN KELANCARAN PRODUKSI: STUDI PADA PERUSAHAAN MANUFAKTUR PT HARTA SAMUDRA AMBON Rita J D Atarmawan; Nur Hikmah Helida Amahoru; Mutiara A M Talaohu; Gracellya B de Queldjoe; Eva A J Kilay; Jelita A Salakay; Violeta F Mailuhu; La Kardin
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

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan bahan mentah terhadap efektivitas dan kelancaran proses produksi pada PT Harta Samudra Ambon. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan manajer produksi, kepala bagian pengadaan bahan baku, dan staf operasional perusahaan, kemudian dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa perencanaan bahan mentah yang dilakukan secara sistematis berperan penting dalam meningkatkan efektivitas operasional dan menjaga kelancaran proses produksi. Kendala yang dihadapi perusahaan meliputi ketidakstabilan pasokan bahan baku serta fluktuasi harga di pasar.    Oleh karena itu, perusahaan perlu menerapkan sistem perencanaan kebutuhan material yang lebih terstruktur untuk mendukung kelancaran produksi dan meningkatkan kinerja operasional secara berkelanjutan.
Co-Authors Anita Halamury Ayumna Slamat Bakri, Muh. Ziaul Haq Christy Clayde Latupeirissa Christy Clayde Latupeirissa Dira Rahmadani Elis Mutia Rehalat Eva A J Kilay Gainau, Paskanova Christi Gracellya B de Queldjoe Jelita A Salakay La Kardin Marannu Paledung Muh. Ziaul Haq Bakri Mutiara A M Talaohu Rabiyah, Ulfa Rita J D Atarmawan Rita J D Atarwaman Stevanya Sandra Helaha Violeta F Mailuhu Wa Ruyani