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Evandro Adolf Willem Manuputty
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INDONESIA
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 230 Documents
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Financial Analysis of PT. Unilever Indonesia Tbk Using The Economic Value Added (EVA) Method for The Period 2020–2025 Novi Anggraini; Faizah Nabila; Putri Guslia; Agustina Wulandari; Nurul Depty Anggraini; Hasan Subaidi; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3958

Abstract

This study aims to analyze the financial performance of PT Unilever Indonesia Tbk during the 2020–2025 period using the Economic Value Added (EVA) method. The EVA method measures a company's ability to create economic value after accounting for the total cost of capital employed. This study employs a quantitative descriptive approach using secondary data obtained from the company’s annual financial reports published on the Indonesia Stock Exchange. The analysis was conducted by calculating the main components of EVA, namely Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC), Capital Charges (CC), and Economic Value Added (EVA). The results of the study indicate that PT Unilever Indonesia Tbk successfully generated positive EVA values during the 2020–2025 period. All EVA values were above zero (EVA > 0), indicating that the company was able to create economic value added and meet the expectations of shareholders and creditors. However, EVA showed a declining trend throughout the observation period due to decreasing operating profit and changes in capital costs. This study concludes that PT Unilever Indonesia Tbk has demonstrated sound financial performance during the study period and has been able to manage its capital effectively in creating economic value. Keywords: Financial Performance, Unilever, EVA, WACC, NOPAT
Peran Gaya Kepemimpinan Transformasional Dalam Meningkatkan Kinerja Pegawai Pada Kantor Kecamatan Kota Raja Kota Kupang Carlyta Saslya; Lende Dangga; Kretisana Jagi
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3975

Abstract

This study aims to analyze the role of transformational leadership style in enhancing employee performance at the Kota Raja District Office in Kupang City. The study employs a quantitative approach using a survey method. The research population consists of all 20 employees at the Kota Raja District Office; consequently, the entire population served as the study's respondents. Data were collected via questionnaires using a Likert scale and analyzed using simple linear regression and the t-test. The results indicate that transformational leadership style has a positive and significant effect on employee performance. This is evidenced by a calculated t-value of 6.038, which exceeds the t-table value of 2.101 at a 5% significance level (p < 0.05). These findings demonstrate that the better the implementation of transformational leadership by the leadership, the higher the level of employee performance. Leadership practices that provide inspiration, motivation, individual consideration, and intellectual stimulation are shown to contribute to the effectiveness of employee task execution. Therefore, transformational leadership style can serve as an effective strategy for enhancing the performance of civil servants within government agencies. Keywords: transformational leadership style; employee performance
PERAN MOTIVASI DAN DISIPLIN KERJA DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA PROVINSI NUSA TENGGARA TIMUR Marselinda Hege; Yusniaty Kore Naha; Jhon S. Liem
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3976

Abstract

This study aims to examine the role of work motivation and work discipline in improving the performance of Civil Servants (ASN) at the Department of Community and Village Empowerment of East Nusa Tenggara Province. A quantitative research approach with a survey method was employed. The study involved 50 Civil Servants selected using a simple random sampling technique. Primary data were collected through questionnaires based on a five-point Likert scale, while supporting information was obtained through observation, interviews, and documentation. The collected data were analyzed using multiple linear regression, followed by partial (t-test), simultaneous (F-test), and coefficient of determination (R²) analyses to examine the relationships among the research variables. The findings indicate that work motivation has a positive and significant effect on employee performance. Likewise, work discipline also has a positive and significant effect on employee performance. Simultaneously, work motivation and work discipline significantly influence employee performance, indicating that both variables contribute substantially to improving the performance of Civil Servants. The study concludes that enhancing employee motivation and strengthening work discipline are essential strategies for improving organizational performance and delivering more effective and efficient public services. Keywords: work motivation; work discipline; employee performance.
PEMBELIAN IMPULSIF DAN PENGELOLAAN KEUANGAN MAHASISWA: (BUKTI EMPIRIS DARI PROGRAM STUDI MANAJEMEN UNIVERSITAS PERSATUAN GURU 1945 NTT) Yunita Elisabeth Taniu; David R E Selan; Jhon D. S Liem
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3977

Abstract

This study aims to examine the effect of impulsive buying on the financial management of students in the Management Study Program, Universitas Persatuan Guru 1945 NTT. Effective financial management is essential for students to manage their financial resources wisely and support responsible financial decision-making. This study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to students of the 2022 cohort, while secondary data were obtained from relevant literature and institutional documents. The data were analyzed using simple linear regression to examine the effect of impulsive buying on students' financial management. The results show that impulsive buying has a significant effect on students' financial management, as indicated by the regression equation Y = 20.781 − 0.072X. The correlation analysis yielded a coefficient of r = 0.87, indicating a very strong relationship between the variables. Furthermore, the coefficient of determination (R² = 75.69%) indicates that impulsive buying explains 75.69% of the variation in students' financial management, while the remaining 24.31% is explained by other factors outside the scope of this study. These findings suggest that understanding impulsive buying behavior is important in improving students' financial management and encouraging more responsible financial decision-making. Keywords: impulsive buying; financial management; university students; consumer behavior; personal finance.
PERAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PBB PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA AMBON Margaretha Matly; Maudy Marla Tanihatu; Victor Pattipeilohy
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3979

Abstract

This study aims to analyze the effect of service quality on taxpayers’ compliance with the Land and Building Tax (PBB) at the Collection Division of the Regional Tax and Retribution Management Agency (BPPRD) of Ambon City. The research method used was a quantitative approach with a survey design. The sample consisted of 56 taxpayers selected using purposive sampling technique. The research instrument was tested using validity andreliability tests, and data analysis was carried out through simple linear regression. The results showed that service quality had a positive and significant effect on taxpayers’ compliance with PBB. The coefficient of determination (R²) of 0.860 indicates that service quality explains 86% of the variation in taxpayers’ compliance, while the remaining 14% is influenced by other factors beyond this study. The most dominant service quality indicator was the friendliness and patience of the officers, while the highest indicator of taxpayers’ compliance was adherence to payment deadlines. This, improving service quality at BPPRD Ambon City will have a direct impact on increasing taxpayers’ compliance in fulfilling their tax obligations. Keywords: Service quality1), taxpayers’ compliance2)
Pengaruh Hubungan Interpersonal Terhadap Kinerja Pegawai Pada Badan Pendapatan Daerah Provinsi Maluku Dahlan; Olivia Laura Sahertian sahertian; Maria Marlyn Tetelepta
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3998

Abstract

This study aims to determine the influence of interpersonal relationships on employee performance at the Regional Revenue Agency of Maluku Province. This research is motivated by initial findings indicating obstacles in achieving work targets and the quality of employee output, as well as a lack of healthy social interaction in the work environment. Some employees exhibited closed attitudes, minimal cooperation, and less cordial communication, which impacted overall work effectiveness and efficiency.This research is a quantitative study with an empirical approach. The population in this study consisted of all 77 employees of the Regional Revenue Agency of Maluku Province, who were included as a sample using a saturated sampling technique. The data analysis technique used was simple linear regression.The results of the study show that interpersonal relationships have a positive and significant influence on employee performance. This means that the better the interpersonal relationships among employees, the higher the resulting performance. Conversely, poor interpersonal relationships tend to decrease employee performance. Keywords: Interpersonal Relationships; Employee Performance
ANALISA RAMALAN PRODUKSI LEMARI PAKAIAN PADA UD. MEBEL FILKIN DESA WAYAME Janet Beatric Tutuarima; Ashwin Siahainenia; Febiola Matuankotta
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.4009

Abstract

The purpose of this study was to calculate and analyze the forecast of wardrobe production at Filkin Furniture from January – October 2023. Filkin Furniture is a company engaged in furniture, namely the manufacture and sale of wardrobes according to consumer demand based on the order data obtained. The analysis used in this study is Linear Trend Analysis using the equation formula Y = a + bx and to determine the accuracy of the forecast that has been known using Standard Error of Estimate Analysis (Error Rate). The results of the calculation of the Linear Trend Analysis can be seen that the forecast of wardrobe production in UD. Filkin Furniture is 6 units in December 2023, 6 units in January 2024, and 6 units of wardrobes in February 2024. The Standard Error of Estimate shows that the error rate in production forecasting is as much as 1 wardrobe, so there is a possibility of errors in making this forecast. Thus, it can be seen that the production forecast for the three months is at the same number, namely production of 6 units with a standard error of 1 unit; this can happen because the production data in the previous month has a trend that tends to be the same, resulting in the results of the trend forecasting also being the same. Keywords:  Forecasting Analysis
Employee Competence And Performance In a Rattan Craft Enterprise: Evidence From Ud Meubel Sarira, Central Maluku Zany Irayati Aunalal; Intan Toya; Evandro A.W Manuputty; Saul R.J. Saleky; Ashwin Siahainenia
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.4033

Abstract

Employee competence is crucial for labour intensive craft enterprises; yet evidence from micro-businesses in island regions remains limited. This study examines the effects of knowledge, skills, and attitudes on employee performance at UD Meubel Sarira, a rattan-furniture enterprise in Waitatiri, Central Maluku. A quantitative census design involved all 14 employees. Data were collected using a five-point Likert questionnaire, observation, and interviews, and were reanalyzed from respondent-level records using multiple linear regression. The measurement items were valid, while Cronbach's alpha ranged from 0.617 to 0.843. The regression model was significant (F = 8.216; p = 0.005) and explained 71.1% of performance variation. Skills had a positive and significant effect on performance (B = 1.072; p = 0.006), whereas knowledge (B = -0.172; p = 0.476) and attitudes (B = 0.011; p = 0.974) were not significant after controlling for the other predictors. The findings indicate that practical mastery especially equipment operation, product design, and task accuracy—is the most immediate competence lever in this craft-business setting. Due to the small, single-firm sample, the results should be interpreted as contextual evidence rather than broad population estimates. Keywords: employee competence; skills; attitude; employee performance; craft enterprise
ANALISA STRATEGI PROMOSI USAHA PISANG KEMBUNG "SWEET BANANA" DI KOTA AMBON Wa Ode Intan Muliyani Abdul Latif; Wendy Souisa; Sherly Rutumalessy
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.4040

Abstract

MSMEs play a crucial role in economic growth, including the ever-expanding culinary sector. However, MSMEs often face challenges in implementing effective promotional strategies. This study examines the promotion of the Sweet Banana puffed banana business, a small-scale business that relies solely on WhatsApp, personal Facebook, and word-of-mouth. The main problem is suboptimal promotion, resulting in stagnant sales despite the product's distinctive flavor and popular topping variety. The purpose of this study is to analyze the promotional strategies employed to increase sales turnover. The study employed a descriptive qualitative method, collecting data through interviews and observations. The data obtained were then analyzed using a promotional mix approach. The results show that the "Sweet Banana" business utilizes only simple personal selling and direct marketing, while other elements such as advertising, sales promotions, and public relations are underutilized. Consumer responses indicate that promotions are unattractive, inconsistent, and often lack comprehensive information. The conclusion of this study is that the main weakness of the "Sweet Banana" business lies not in the product or price, but in its suboptimal promotional strategy. To increase sales, business owners need to conduct more targeted promotions through social media business accounts, a regular promotional schedule, engaging content, and utilizing simple sales promotion strategies. With these steps, businesses have the opportunity to expand their market, increase sales volume, and strengthen their position among consumers. Keywords: Promotion Strategy
Financial Performance Analysis Using the Economic Value Added (EVA) Method at PT Akasha Wira International Tbk. For the period 2020-2025 Besse Zulfa Sya’diyah; Dian Fitri Anasari; Rahmi Dayanti; Qori Nur Hidayah; Rifat Prasetya; Vincensius Aprian Mared; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.4045

Abstract

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the 2020 to 2025 period using the Economic Value Added (EVA) method. The EVA method was selected because it measures the economic value added generated by the company after accounting for the cost of capital, providing a more comprehensive performance assessment than conventional financial ratios. This research employs a quantitative descriptive approach using secondary data from the Company’s annual financial statements. EVA is calculated by determining Net Operating Profit After Tax (NOPAT), Invested Capital (IC), and Weighted Average Cost of Capital (WACC). The results reflect the Company’s ability, or inability, to generate economic value added for its shareholders during the observation period. These findings are expected to contribute to management’s strategic decision-making and to investors’ assessment of the company’a fundamental performance based on economic value creation. Keywords: Financial Performance, Capital Management, WACC, EVA, PT Akasha Wira International Tbk.

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