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Jurnal Administrasi Terapan
Published by Politeknik Negeri Ambon
ISSN : -     EISSN : 29643619     DOI : https://doi.org/10.31959/jat
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal Administrasi Terapan diterbitkan sebanyak dua kali dalam setahun, yaitu di bulan Maret dan bulan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 200 Documents
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Penentuan Biaya Produksi Sagu Pada Usaha Ibu Eka Di Desa Nolloth, Kecamatan Saparua Timur, Kabupaten Maluku Tengah Cresmenda Patty; Elisabeth Riupassa; Maxmilian Ernest Mauwa
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2925

Abstract

The cost of production is an important factor in a business, because it cab help companies determine appropriate selling prices, calculate profits, monitor production expenses, and evaluate production processed for potential improvement. One of the challenges faced by individual businesses, such as ibu Eka's, is accurately calculating production costs. Not all expenses incurred during the production process are included as production costs, as only the costs of raw materials, auxiliary materials, and fuel are considered. This leads to inaccuracies in calculating the total production costs for producing sagu (sago). This study adopts a descriptive quantitative approach. The quantitative data collected includes the production costs incurred for sago production in July 2024, sourced from ibu Eka, the business owner. Data was obtained through interviews and direct observation at the research location. The collected data was analyzed using the full costing method to determine the total production cost of sagu (sago). The findings indicate that the raw material cost for sago production was IDR 403,500, direct labor costs amounted to IDR 180,000, and factory overhead costs were IDR 131,183. Consequently, the total production cost for a single batch of sago production in July 2024 was IDR 714,683. Keywords: Production Costs, Full Costing
Analisis Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Stenly Almendo Waisapy; Trudy Maryona Nussy
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2926

Abstract

This study analyzes the contribution of Motor Vehicle Tax to the Regional Original Revenue of Maluku Province for the period 2019-2023. The analysis technique used is contribution analysis, by compare the relationship of motor vehicle tax revenue with the total of Local Original Income of Maluku Province. The findings indicate that despite a decline in revenue realization due to the COVID-19 pandemic on 2020, the contribution of Motor Vehicle Tax to Local Original Income remained consistently high. The percentage contribution of Motor Vehicle Tax for each year is as follows: 79.78% in 2019, 71.35% in 2020, 76.61% in 2021, 79.08% in 2022, and 80.86% in 2023. This findings indicate the significance of Motor Vehicle Tax as a vital source of regional revenue and highlight the regional government's efforts to enhance public awareness and compliance regarding tax payment obligations.Keywords: contribution, motor vehicle tax, regional original revenue
Analisa Pendapatan Kelompok Tani Desa Taeno di Kota Ambon Aldi Aldi; Semmy Pesireron; chrestiana Aponno
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2928

Abstract

This study aims to analyze the income of the Taeno Hamlet farmer group business precisely. It is hoped that farmers can identify the problems faced in order to increase their business income. The difference between income and all costs incurred is income (Soekartawi, 2017). To calculate farm income, what must be known is all expenses and income during the farming business run within the specified time. To calculate farm income, you can use the formula: Y = TR - TC The income of the farmer group from the 4 types of plants produced is IDR 424,930,000 and the total cost incurred is IDR 35,430,000 so that the income obtained is IDR 389,500,000. To further increase agricultural yields, farmers must plant other crops while waiting for the harvest period such as basil, spring onions so that in between the time before waiting for the main crop harvest, farmers will get results from other crops. Farmers are advised to sell directly to the market and not through second hands, which causes the selling price to be too low. Keyword :Farmer Income
Peran Akuntansi Biaya untuk Mengurangi Risiko Keuangan pada Usaha Perikanan Tradisional di Pesisir James Pelupessy
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2929

Abstract

This research aims to explore cost accounting practices in the scope of fishing businesses. Coastal communities and traditional fishing businesses in coastal areas are often faced with high financial risks that affect business sustainability. This research method uses a descriptive qualitative approach. Data was collected mainly through direct interviews with fishermen who had . The research results show that this can occur due to a lack of public awareness in managing finances and erratic spending every day so that financial management is not well organized. However, there are visible challenges in understanding and implementing financial recording in this sector.
Analisa Strategi Pemasaran Untuk Meningkatkan Penjualan Produk Pada Industri Mebel “T” Desa Poka Kecamatan Teluk Ambon Provinsi Maluku Wa Emi Nurlette; Sherly Rutumalessy; Gilbert Alvin Rumalatu
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2930

Abstract

The furniture industry is a type of business whose products can be marketed and are able to compete in the world of market competition. And that is what happened to "T" furniture in Poka Village, Teluk Ambon District, Maluku Province, which produces goods based on orders. However, what happened to "T" furniture was that the marketing strategy implemented was less than optimal and had an impact on sales results that did not meet sales targets, as a result of implementing a marketing strategy through a marketing mix that was not yet effective. The aim of this research is to analyze the marketing strategy applied to "T" furniture.The method used is a qualitative method consisting of marketing mix indicators such as product strategy, distribution strategy, promotion strategy and pricing strategy and the research technique used is through interviews, observation and documentation, then analysis is carried out using a literature study approach and then described using a descriptive qualitative approach. The research results show that "T" furniture has not been able to implement the marketing mix strategy optimally.In reality, what happens is that the marketing strategy implemented does not have much influence on production marketing because its implementation is not optimal. For this reason, "T" furniture must implement a marketing strategy through a good and appropriate marketing mix in order to achieve sales targets and attract consumer buying interest. Keywords: Marketing strategy
PENGARUH KETERAMPILAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA BAWASLU PROVINSI MALUKU Christina Mainake; Elsina Huberta Aponno; Carla Caroline Tousalwa
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2931

Abstract

This research aims to find out how work skills influence the work productivity of employees of the Maluku Province Election Supervisory Agency. This research was conducted because problems were discovered which showed that employees' work skills were inadequate in time management to carry out their duties. This will ultimately affect employee work productivity in terms of time and energy in the agency in general.This research is empirical research, with the entire population of employees at the Maluku Province Election Supervisory Agency. The data sample for this research consisted of 61 respondents, but only 56 respondents returned the questionnaire and were in the further data processing process. The analysis technique used is simple linear regression analysis. The research results show that work skills facilities have a positive and significant effect on the work productivity of employees of the Maluku Province Election Supervisory Agency. This means that the better the skills an employee has, the higher the employee's work productivity will be. Keywords: Work Skills, Work Productivity.
Pengaruh Beban Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada CV. Sumber Harta Laut Mas Ambon Wa Yuyun; Elsina H Aponno; Maria Marlyn Tetelepta
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2933

Abstract

Based on the initial survey on CV. Sumber Harta Laut Mas Ambon shows that there are indications of workload problems on employees. On the other hand, it also shows symptoms of work stress so that it has an impact on employee performance. This study aims to determine how the effect of workload and work stress on employee performance at CV. Sumber Harta Laut Mas Ambon.The analytical method used in this study is descriptive analysis and multiple linear regression analysis. Descriptive analysis shows that the workload on employees of CV. Sumber Harta Laut Mas Ambon with an average value of 3.70 which is interpreted as high, while stressaverage work value of 3.02 which is also interpreted as high. The results of the regression analysis show that workload has a negative and significant effect on the performance of CV. Sumber Harta Laut Mas Ambon, work stress has a negative and significant impact on the performance of employees. CV. Sumber Harta Laut Mas Ambon And simultaneously workload and work stress have a significant effect on employee performance.Based on the results of this study, it can be concluded that the higher the workload and work stress, the lower the employee's performance. To overcome this, CV. Sumber Harta Laut Mas Ambon must try to reduce workload by paying attention to working conditions, and use of working time and targets to be achieved. Employee stress levels must also be reduced by paying attention to symptoms of employee stress on psychological, physical and behavioral indicators so that employee performance increases. Keywords: Workload, Work Stress, Employee Performance.
Pengaruh Kecerdasan Emosional Dan Kontrol Perilaku Terhadap Minat Berkarir Menjadi Akuntan Publik: (Studi Empiris Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Jurusan Akuntansi Universitas Pattimura) Samie Jacobs; Agustina Christina Patty
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2934

Abstract

This study aims to determine empirically the influence of emotional intelligence and the influence of behavior control on career interest as a public accountant. The sample of this study was undergraduate students of the Faculty of Economics and Business, Department of Accountancy, Pattimura University batch 2018, who were still active as many as 140 respondents. The sampling technique used was non-probability sampling with the characteristic of purposive sampling. The data used are primary data collected through questionnaires to respondents. The data obtained were then analyzed using multiple linear regression analysis techniques with the help of SPSS 24 software. The results of the study proved that: (1) The level of Emotional Intelligence of the Students of the Faculty of Economics and Business, Pattimura University, Ambon greatly influenced the Career Interest of Being a Public Accountant. (2) The low behavioral control of students from the Faculty of Economics and Business, Pattimura University, Ambon, grestudy’s resultsatly affects the interest in having a career as a public accountant. (3) It shows that the higher the employment intelligence and behavioral control a person has, the higher the career interest in becoming a public accountant. Keywords: Public Accountant, Emotional Intelligence and Behavior Control
PENERAPAN AKUNTANSI KOPERASI PADA KOPERASI SIMPAN PINJAM (KSP) MUTIARA DI DESA LATERI: (Implementasi Peraturan Menteri Koperasi Dan UKM Nomor 2 Tahun 2024) Silvania M. Salamony; Daniel Yohannis Titapasanea; Junus Paulus Patty
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2955

Abstract

This research aims to understand how Cooperative Accounting is applied at the Mutiara Savings and Loan Cooperative (KSP) in Lateri Village within the framework of the implementation of the Minister of Cooperative and SMEs Regulation No. 2 of 2024. To achieve this objective, documentation and interviews were used to obtain data such as columnar balances, comparative balances, operating result calculations, and other necessary information fot this study. The research found that the financial reports produced by KSP Mutiara do not yet comply with the financial reporting requirements according to Regulation No.2 of 2024. Therefore, it is hoped that KSP Mutiara will be able to prepare financial repoarts in accordance with Regulation N0.2 of 2024 in the future.
PENGARUH PENGELOLAAN KEARSIPAN TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA AMBON Tri Santi Nova Lewaherilla; Ambarwati Soetiksno; Jean Rosalina Asthenu
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3076

Abstract

The archive storage system at the Ambon City Regional Financial and Asset Management Agency Office uses an alphabetical storage system, where when a letter is requested, the name of the agency is mentioned using an agenda book. Archival facilities at the Ambon City Regional Finance and Asset Management Agency still lack a place to store archives, as evidenced by the large number of archive stacks in each employee's workspace and are only tied using ropes, while the filing cabinets and archive shelves are fully filled. Archival officers are less dexterous in handling archives. When the Head of the Agency needs a file, the rediscovery of the letter takes quite a long time, approximately 5-10 minutes.A sample of 37 people was taken from employees of the Ambon City Regional Finance and Asset Management Agency. Data is collected by means of observation, interviews and distributing questionnaires to employees. The analysis method used is a simple linear regression analysis using the help of SPSS 25.0 software. The results of the t-test stated that the variable coefficient of Archives Management was 3.940 and the significant value was 0.000 or (<0.05).Based on the results of the study, it can be concluded that the variables of archive management have a positive and significant influence on work effectiveness. This means that if Archive Management increases, work effectiveness will also increase and vice versa, if archive management decreases, work effectiveness will decrease. Keywords: Archive Management and Work Effectiveness

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