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Jurnal Projemen UNIPA
Published by Universitas Nusa Nipa
ISSN : 23547898     EISSN : 26861445     DOI : 10.59603
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal projemen UNIPA diharapkan dapat meningkatkan kualitas keilmuan dan penyebaran pengetahuan di bidang manajemen khususnya manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia serta manajemen kewirausahaan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 186 Documents
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PENERAPAN ETIKA BISNIS PADA USAHA KECIL DAN MENENGAH MELALUI PEMANFAATAN COMPUTER MEDIATED COMUNICATION (CMC) DAN MEDIA SOCIAL FACEBOOK DI KOTA MAUMERE Maria Goreti Mao Tokan; Viktor Eko Transilvanus; Imelda Virgula Wisang
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.914

Abstract

In an era of increasingly intense business competition, the ability of Micro, Small, and Medium Enterprises (MSMEs) to maintain and expand their market presence has become crucial. One of the key factors in ensuring business sustainability is the application of business ethics. Business ethics play a significant role in shaping a company's reputation and long-term success. However, ethical challenges in conducting business through social media remain an issue, such as the mismatch between the promoted product and the actual product. This study highlights the importance of applying ethical business principles, such as honesty and transparency, in MSME promotional activities on Facebook to foster consumer trust and ensure business continuity. The research was conducted on two MSMEs in Maumere Hanara Shop and Cicy Lyudia Rahmatun Shop which utilize Facebook as a platform for communication and marketing. The findings reveal that the ethical use of Computer-Mediated Communication (CMC) technology can serve as an effective strategy for strengthening business relationships and building a positive brand image in the eyes of consumers.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SIKKA Margaretha Yulianti; Maria Febrianti Doa; Maria Rasdiana Bure
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.922

Abstract

This study aims to analyze the effectiveness of the collection of Rural and Urban Land and Building Tax (PBB-P2) and its contribution to Local Original Revenue (PAD) in Sikka Regency during the period 2020-2023. The method used is descriptive quantitative with secondary data from the financial statements of the Sikka Regency Regional Revenue Agency. The results showed that the effectiveness of PBB-P2 collection fluctuates, with an average effectiveness of 90.10% which is classified in the effective category. However, the contribution of PBB-P2 to PAD is still very low, with an average of only 4.34%, which falls into the category of very less. Factors such as the low level of taxpayer compliance, tax arrears, as well as the lack of updating tax object data and socialization are the main obstacles. Therefore, optimization in tax collection strategies, increasing public awareness, and updating tax data are needed to increase the effectiveness and contribution of PBB-P2 to the PAD of Sikka Regency.
Pengaruh Kepemimpinan dan Loyalitas Kerja Terhadap Kinerja Pegawai pada UPTD Puskesmas Hewokloang Kabupaten Sikka Ludgerus Haryanto Baek; Yustina Olivia da Silva; Nunsio Handrian Meylano
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.962

Abstract

This study aims to: (1) describe the employee performance, leadership, and work loyalty; and (2) analyze the influence of leadership and work loyalty on employee performance, both partially and simultaneously. The population in this study consists of 45 employees at the UPTD Hewokloang Public Health Center in Sikka Regency. Due to the limited population, this research used a census or saturated sampling method. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, namely multiple linear regression. Hypothesis testing was carried out using the F-test and t-test. Descriptive analysis results indicate that the variables of employee performance, leadership, and work loyalty all fall under the "good" category. The t-test results show that partially, the leadership variable has a positive and significant effect on employee performance. Furthermore, the work loyalty variable also has a positive and significant effect on employee performance. The F-test results show that simultaneously, leadership and work loyalty significantly affect employee performance. The coefficient of determination analysis shows that the two independent variables in this study can explain 31% of the variation in employee performance at the UPTD Hewokloang Public Health Center, Sikka Regency.
Pengaruh Kepemilikan Institusional, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance Pada Industri Barang Konsumsi Di BEI Periode 2017- 2023 Gula, Valeria Eldyn; Maria Grasella Tunya; Katharina Yuneti
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.986

Abstract

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.
Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Pada Paroki Roh Kudus Nelle Keuskupan Maumere Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.987

Abstract

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.
EVALUASI KINERJA KEUANGAN SELAMA PANDEMI COVID 19 PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023 Theresa Yuliana Jaeng; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.989

Abstract

This study aims to analyze the financial performance of five food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period using financial ratios. The analyzed ratios include liquidity (Current Ratio), profitability (ROA, ROE, NPM), solvency (DAR, DER), and activity (TATO, FATO). The data were obtained from officially published annual financial reports. The results of the analysis show that PT Delta Djakarta Tbk demonstrated the most balanced performance, with strong liquidity, profitability, and solvency. In contrast, PT Sariguna Primatirta Tbk, despite showing high efficiency in fixed asset utilization, exhibited high leverage and low profitability. The findings of this study can serve as a basis for strategic decision-making for both investors and company management.
Analisis Rasio Keuangan Pada KSP Kopdit Suru Pudi Koting Gracela Pinkan Antou; Yuliana Anggreani Dua Delang Kolit; Thadeus Fransesco Quelmo Patty; Elisabeth Yessi Da Rato
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.991

Abstract

Financial ratio analysis is essential for cooperatives to assess their financial performance over each period. This research aims to determine the values of liquidity ratios, solvency ratios, and profitability ratios at KSP Kopdit Suru Pudi Koting from 2020 to 2023. This study employs a quantitative approach. The type of data used is secondary data. The data analysis method employed is the use of financial ratios. The research findings indicate that: (1) The liquidity ratio measured by the Current Ratio at KSP Kopdit Suru Pudi from 2020 to 2023 fluctuated, tending to decline, and was in the 'Healthy' category (2020/2021) and the 'Unhealthy' category (2022/2023). (2) The value of the Solvency Ratio calculated using the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) at KSP Suru Pudi for the period 2020-2023 fluctuates and tends to increase, falling within the 'Healthy' criteria. (3) The profitability ratios calculated using Return on Assets (ROA) and Return on Equity (ROE) at KSP Suru Pudi for the period 2020-2023 tend to decrease, falling within the 'Unhealthy' criteria.
Penguatan Ketahanan Masyarakat Melalui Kewirausahaan Hijau Dalam Pengembangan Pariwisata Pedesaan di Desa Wisata Egon Buluk, Kabupaten Sikka, Provinsi Nusa Tenggara Timur Michael Rudolfus sawu; Natalia Kristiani Tandafatu
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.1003

Abstract

Green entrepreneurship plays a crucial role, hence requiring the formulation of its development scheme in rural tourism. This research aims to investigate green entrepreneurship practices that contribute to the sustainability and resilience of the local community. The research adopts a qualitative method using an appreciative inquiry approach. In-depth interviews involve key informants such as village government, local communities and rural tourism practitioners. The data analysis technique employed is the stages of appreciative inquiry. The stages of appreciative inquiry are grounding, discovery, dream, and destiny. It examines the orientation of rural tourism product development, community resilience and stakeholder synergies to formulate an ideal development model. The study finds that local community demonstrates a strong commitment to preserving natural and cultural resources while utilizing rural tourism as a means of economic empowerment. Adaptive strategies of the community and entrepreneurial initiatives do not yet show significant development. Stakeholder synergy remains notably low in shaping the trajectory of green entrepreneurship. The implications of this research emphasize the importance of developing adaptive strategies and entrepreneurial initiatives such as eco-friendly community-based tourism projects. It is necessary to strengthen collaboration among stakeholders to enhance green entrepreneurship development.
Kewirausahaan Pariwisata sebagai Motor Penggerak Desa Wisata: Studi Kasus Desa Wisata Egon Buluk, Kabupaten Sikka, Provinsi Nusa Tenggara Timur Rosalina Andriyani Ebang Pareira; Michael Rudolfus Sawu
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.1005

Abstract

Community-based tourism is intended to make the community both the subject and the object of tourism development. High community participation reflects the success of community-based tourism development. This study aims to propose a development direction to encourage social change in the context of regional tourism. The scope of analysis includes the development of tourism product components and the level of local community participation. A qualitative method with a case study approach was used to examine community-based tourism development. Data collection techniques included observation, in-depth interviews, and literature review. Data analysis was conducted using qualitative thematic analysis. This study found that community-based tourism development has not progressed significantly, local community participation remains low, and there is a lack of synergy among stakeholders. This study contributes to the theoretical framework for the future direction of community-based tourism development.
PENGARUH MODAL USAHA, TENAGA KERJA, DAN HARGA JUAL, TERHADAP TINGKAT PENDAPATAN USAHA TENUN IKAT (Studi Empiris Pada Pelaku Usaha Tenun Ikat Di Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka) Margaretha Avitha Sarly; Wihelmina Mitan; Paulus Libu Lamawitak
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to examine how business capital, labor, and selling price affect the income of ikat weaving enterprises, using a case study of weaving entrepreneurs in Nangalimang, Alok Sub-district, Sikka Regency. This research investigated causal linkages using a quantitative technique with an associative design. The population consisted of ikat weaving entrepreneurs in Nangalimang, and a sample of 40 respondents was chosen for data collection. The primary instrument was a questionnaire, and the responses were analysed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicated that enterprise income was significantly positively impacted by business capital, whereas labor and selling price did not exhibit any significant influence. However, when considered concurrently, firm capital, labor, and selling price had a major impact on income levels.

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