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<![CDATA[ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DALAM MENDUKUNG OTONOMISASI DAERAH DI PEMERINTAH KOTA AMBON ]]>
<![CDATA[Charlota Jeany Titahena]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 7, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v7i1.981
<![CDATA[This study aims to analyze and find out the Financial Performance of BPKAD Ambon City during the period 2007-2018 and to determine the extent of the Regional Government's Financial Performance through the Level of Effectiveness, Dependency, Fiscal Decentralization Degree, Level of Independence of Ambon City Regional Government in implementing Regional Autonomy. This research was conducted at the Ambon City Regional Financial and Asset Management Agency using Secondary Data, the Ambon City Government's Financial Realization Report published in 2007-2018.The analysis technique used is Path Analysis which is a development technique of Multiple Linear Regression. The results showed that the effectiveness ratio of PAD realization achieved by BPKAD was effective and very good, the overall dependency ratio was still very high for the central government, the degree of fiscal decentralization was still very poor and the ratio of independence was very low, this showed that the role of the Ambon City Government in the financing process Regional Finance is still the mainstay of the Central Government, from this it shows that in running the decentralized system the Ambon City Government has not been fully able to use PAD as a major factor in regional financing. Keywords: Effectiveness Ratio, Dependency Ratio, Degree of Fiscal Decentralization, Ratio of Independence of Regional Financial Performance as well as the success of Regional Autonomy.]]>
<![CDATA[ANALISIS TINGKAT KEBERHASILAN USAHA USAHA KECIL MIKRO DAN MENENGAH DI KABUPATEN MALUKU TENGAH ]]>
<![CDATA[Dientje Rumerung]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 6, No 1 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v6i1.241
<![CDATA[This study aims to determine the level of success of SMEs in Central Maluku District by deepening the factors that are considered dominant influence the level of success of SMEs business. The sample used in this research is 40 SMEs. The analytical tool used in this paper is the Multiple Liner Regression Method after passing the Classic assumption test so that the estimation conducted meets the criteria of regression analysis.The result of data processing shows that the capital has significant effect on the success of SMEs in Central Maluku Regency while the long variable of business has no effect. The results show that the accumulation of capital is very real determine the level of business success, because the greater the business capital will encourage the increasing scale of business from SMEs itself.Keywords: Capital, Old Business, Success Rate of Business.]]>
<![CDATA[STUDI KELAYAKAN PENGEMBANGAN RUMAH SAKIT SUMBER HIDUP GEREJA PROTESTAN MALUKU DI KOTA AMBON ]]>
<![CDATA[Steven Siaila]]>;
<![CDATA[Jo Borolla]]>;
<![CDATA[Meiske Wenno]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v7i2.998
<![CDATA[This study aims to determine the feasibility of developing a GPM Rumah Sakit Sumber Hidup (RSSH). To achieve the above objectives the Capital Budgeting Approach is used which includes the Calculation of Payback Period, Calculation of Net Present Value and Internal Rate of Return. In the Calculation used moderate, pessimistic, and optimistic conditions.The results obtained are that the mederat and optimistic scenario of the development effort is feasible to be carried out, whereas in the pessimistic scenario the effort to develop RSSH is not feasible in calculating the Payback Period and the internal rate of return. While the current value approach (NPV) is feasible.Based on the results of these calculations it can be concluded that the effort to develop RSSH is feasible to be carried out because the calculation results show profitable results. Keyword: RSSH Development Opportunity - Feasibility Analysis - Eligible To Be Done]]>
<![CDATA[PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM MENDETEKSI INCOME MAXIMIZATION ]]>
<![CDATA[Revy Wilhelmina Silooy]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i2.697
<![CDATA[This study aims to prove the effect of deferred tax assets and current tax expense in detecting income maximization when seasoned equity offeringsData obtained from the results of data collection of financial statements of companies listed on the stock exchange of Indonesia from 2005-2014 with a total sample of 30 companies.The results show that the deferred tax assets and the current tax burden have a significant effect in detecting income maximization when the company does seasoned equity offering activities. This is because each company has a target achievement of earnings management and strives to achieve high revenue targets, thus encouraging the company to conduct stock offering activities in order to obtain profits as much as possible. Keywords : tax, income maximization, seasoned equity offerings.]]>
<![CDATA[MENTAL ACCOUNTING DAN FAKTOR DEMOGRAFI: FENOMENA PENGGUNAAN KARTU KREDIT PADA PEGAWAI BANK DANAMON CABANG AMBON ]]>
<![CDATA[Micrets Agustina Silaya]]>;
<![CDATA[Grace Persulessy]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i1.112
<![CDATA[Financial management is the process of how to manage financial resources are structured and systematic way to meet the needs of human life. In financial management, one often thinks partially. So that led to the use of money is not logical. This occurs because the individual financial decision making is heavily influenced by factors that are less well known in the financial models, ie psychological factors and social, one of which is the mental aspect of accounting. Mental accounting focuses on how one should respond and evaluate a situation when there are two or more possible outcomes, particularly how to combine the possibilities of these results. In mental accounting, individuals determine utility rates are different in each account wealth thus affecting their consumption decisions. The results of chi-square analysis shows that there is a relationship between demographic factors sex with mental accounting. Sedengkan other demographic variables such as age and income is not linked to mental accounting.Keywords: mental accounting, demographics, use of credit cards]]>
<![CDATA[PENGARUH DIKLAT, DISIPLIN KERJA DAN KOMPETENSI TERHADAP KINERJA PEGAWAI BALAI DIKLAT KEAGAMAAN AMBON ]]>
<![CDATA[La Edy]]>;
<![CDATA[Agustina Risambessy]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 6, No 1 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v6i1.226
<![CDATA[The Effect of Education and Raining, Work Discipline and Compentency on the Employees’ Performance of Religious Education Center Ambon.This study aimed at finding out the effect of education and training on employees’ performance, finding out the effect of competency on employees’ performance.This study was a census research due to the population and samples in this study were the whole employees’ at Religious Education Center amounting for 43 people. The analysis method used in this study was descriptive analysis.Based on the results, it was found that there was a positive and significant effect of education and training on eployees’ performance; there was a positive and significant effect of work discipline on employees’ performance and finding; there was a positive and significant effect of competency on employees’ performance. These results reveal that all hypoteheses were accepted.Keywords: education and training, disicipline, competence and performcance]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN TERHADAP DANA HIBAH GLOBAL FUND PENDERITA TBC PADA DINAS KESEHATAN PROVINSI MALUKU ]]>
<![CDATA[Darmayanti Abutalib]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v7i2.992
<![CDATA[The Global Fund is a non-governmental international organization engaged in the health sector, which aims to attract, channel and manage resource to fight against HIV / AIDS, Tuberculosis and Malaria. The management of the Global Find is under supervision of the Health Office of Maluku Province. The aims of this study was to determinate the effect of planning documents, administration records, human resources competency, and inventory money on the absorption of the Global Fund grant budget for TB Patiens in Health Office of Maluku Provincial both partially and simultaneously.This study was a descriptive quantitative research using survey menhod. The data were analyzed by using multiple linear regression analysis, conducting classical assumption tests first.The results showed that: Planning documents affected budget absorption. This showed the good or bad planning documents presented by Health Office of Maluku province would affect budget absorption; Adminitration records did not affect budget absorption. This showed that the good or bad administrative registration system at Health Office of Maluku Province did not budget absorption. Human resource competence did not affect budget absorption. This showed that the grant did not depend on human resources competency at health Office of Maluku Province. Planning documents had a positive effect on budgetabsorption. This showed that the more payment form would affice absorption Province. Inventory money did not affect the absorption budget. This showed that the better the inventory money mechanism for Global Fund grants for TB patien at the Health office of Maluku Province did not necessarily increase budget absorption. Simultaneously independent variables affectd the dependent variable. Keywords : Global Fund Grants, Planning Documents, Administration recorts Human Resource Competency, Procurement Document Inventory Money on Budget Absorption.]]>
<![CDATA[PENGARUH CITRA PRODUK DAN KEPUASAN KONSUMEN TERHADAP LOYALITAS PELANGGAN MAKANAN TRADISIONIL DI KOTA AMBON ]]>
<![CDATA[Grace H. Tahapary]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i2.692
<![CDATA[This study aims to determine the effect of brand image and customer satisfaction on customer loyalty of traditional food in the city of Ambon. The population of this study is the consumers who live in the city of Ambon, aged ≥ 17 years, and never eat traditional food more than twice Ambon. Samples were taken using simple random sampling technique. The questionnaire used as a research instrument in order to obtain primary data that can be used to identify the facts or the actual conditions in the field. Data analysis technique used is the Multiple Linear Regression. The results showed that: (1) Image Products and Customer Satisfaction in Customer Loyalty significant positive influence of Traditional Foods in the City of Ambon either simultaneously or partial, and (2) Customer satisfaction is the most dominant variable affecting the Customer Loyalty Traditional Foods in the city of Ambon. Keywords: Product Image, Customer Satisfaction, Customer Loyalty]]>
<![CDATA[ANALYSIS OF FINANCIAL PERFORMANCE IN PT ARWANA CITRA MULIA TBK ]]>
<![CDATA[Roy Seleky]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 8, No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v8i1.1078
<![CDATA[This study aims to determine and examine the financial performance achievements of PT. Arwana Citra Mulia Tbk. The analysis used is a quantitative descriptive analysis method where the analysis of financial ratios is used to detect financial performance achievements which are then interpreted in order to obtain the achievement of the company's financial performance achievements. PT Arwana Citra Mulia Tbk's financial performance has tended to be educational, where in 2014 year 2015 the analysis of the company's financial performance has decreased. 2016 began to move up to the end of the analysis, which is 2017. Which experienced a slight condition is the achievement of working capital turnover in 2014 to 2015, but after that decreased very dramatically. Based on the results of this financial ratio analysis, it was concluded that the financial performance of PT. Arwana Citra Mulia Tbk. Fluctuating with the best performance in 2015 and 2016 alone. Keyword: Financial Statement => Analysis => Financial Performances Keuangan]]>
<![CDATA[ANALISIS PENGARUH KUALITAS LAYANAN DAN EKSTENSIFIKASI PAJAK TERHADAP KEBERHASILAN OTONOMISASI DAERAH (Studi Empiris Pada badan Pendapatan Provinsi Maluku) ]]>
<![CDATA[Martje Ahuluheluw]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 8, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v8i2.1155
<![CDATA[This study aimed at examining the influence of service quality and tax extensification on the success of regional autonomy. The population in this study were motor vehicle taxpayers at the Maluku Provincial Government. The sampling technique used was incidental sampling.The collection of primary data collection was conducted by using questionnaire (questionnaire). The number of samples collected up to the specified limit was 200, while the number of questionnaires for the data to be used was 188.Based on the analysis results, it can be concluded that service quality and tax extensification influenced the success of regional autonomy. The increasing of service quality and the success of tax extensification can affect taxpayers in carrying out their tax obligations, so that regional revenue from tax sources will increase, and will affect the success of regional autonomy. Keywords: Service quality, Regional Extensification, Success of Regional Autonomy]]>
