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Eduard Yohannis Tamaela
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LPPM Universitas Dr. Djar Wattiheluw Jl. Nuri, Kota Masohi, Kabupaten Maluku Tengah, Provinsi Maluku, Indonesia
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Journal of Business Application
Published by Universitas Dr. Djar Wattiheluw
ISSN : 29644569     EISSN : 29644569     DOI : doi.org/10.55098/jba.v5.i1.y2026
Core Subject :
Journal of Business Application (JBA) welcomes manuscripts and research papers focusing on the application of business theories and methodologies.
Arjuna Subject : -
Articles 48 Documents
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Kredit Macet dan Debt Collector; Legalitas dan Dampaknya dalam Mengelola Risiko Kredit Macet Perbankan Jakobus Anakletus Rahajaan; Sarifa Niapele
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p44-56

Abstract

This research examines the normative legal validity of the debt collector profession through a normative legal approach using qualitative methods and analyzing primary, secondary, and tertiary legal materials. The study finds that non-performing loans (NPLs) pose a significant threat to banking stability, as increasing levels of bad debt can hinder banks' ability to achieve optimal profits. Banks often employ debt collectors to manage time and cost-effectively to address this. Debt collectors are legally recognized under Indonesian law, including the Civil Code, SEBI Number 14/17/DASP/2012, and the 2014 Bank Indonesia Regulation issued by OJK. Their role is supported by legal principles such as freedom of contract, consensualism, and pacta sunt servanda. Despite common misconceptions, debt collectors are legitimate professionals crucial for maintaining financial stability. Debtors should cooperate with debt collectors to resolve their debts rather than viewing them negatively.
Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan Semy Pesireron; Mis Fertyno Situmeang
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p57-70

Abstract

As a moderating variable, the research objective is to empirically test the influence on the quality of financial reports and the influence of the government's internal control system. The type of research is the causal relationship with sampling technique, by using purposive sampling. The survey sampling method is used in data collection and data analysis technique through Moderate Regression Analysis (MRA) with a significant degree 0.05. The result of the research is to prove the role of the government's internal auditor does not significantly affect the quality of the Maluku Provincial Government's financial statement. Furthermore, the government's internal system has a significant effect on the relationship between the role of the government's internal auditor, but it has no significant effect on the quality of the Maluku Provincial Government's financial report.
Peran Kebijakan Lingkungan dan Faktor Industri dalam Mendorong Kinerja Keuangan Perusahaan melalui Manajemen Akuntansi Lingkungan Herman Surijadi; Dessy Balik
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p71-80

Abstract

This study examines the influence of government environmental policies and industry factors on corporate financial performance through the implementation of Environmental Management Accounting (EMA). Employing a quantitative approach, this research utilizes survey methods with purposive sampling, focusing on companies operating in Indonesia that have adopted EMA practices and publicly disclose their financial statements. Data were collected from corporate financial reports and annual reports listed on the Indonesia Stock Exchange (BEI) and companies participating in the PROPER program from 2018 to the present. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships between variables.
Analisis Faktor-Faktor yang Membentuk Niat Penggunaan Berkelanjutan pada Pengguna Aplikasi Marketplace Nofia Khoirunnisa; Christian Wiradendi Wolor; Terrylina Arvinta Monoarfa
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-96

Abstract

Advances in technology and internet access have made people more likely to make online purchases. This is also what drives the popularity of online shopping applications such as Shopee to increase the likelihood of users making purchases on an ongoing basis. In this situation, Shopee has the challenge of maintaining increased user sustainability by addressing several factors that are thought to have an impact on the sustainability of using the Shopee application. The purpose of this study is to identify the characteristics of Shopee application users, to analyze the behavior of Shopee application users, and to analyze what factors can shape the intention of continuous use in Shopee application users. This research uses a descriptive quantitative approach using a survey method. this research was analyzed using descriptive analysis techniques. In this study, descriptive analysis includes respondent profiles and data. In addition, in analyzing the data, this study uses the Exploratory Factor Analysis (EFA) analysis method approach using SPSS 30 software. The results of the study found that one main factor was formed that influenced the intention to continue using the Shopee application users in Jabodetabek. This factor is the intention to continue using the Shopee application. This factor reflects the dimensions of satisfaction, benefits, convenience, trust, and service performance perceived by users. This single factor is explained by an eigenvalue of 10.047 which explains 66.978% of the total variance which then influences their intention to continue using it.
Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi Fadli F. Malawat; Arizal Hamizar; Fanji Farman; Fatmah Watty Pelupessy; Afdhal Yaman
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-98

Abstract

his study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.
Penerapan Green Economy dalam Pengelolaan Limbah Pertanian di Ambon Arizal Hamizar; Fadli F. Malawat; Jaczy Tubalawony; Afdhal Yaman; Fatmah Watty Pelupessy
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p99-109

Abstract

This study aims to analyze the application of green economy principles in agricultural waste management in Ambon City, focusing on the potential for improving farmers' welfare and its impact on environmental sustainability. The research employs a qualitative approach, utilizing depth interviews and observations with farmers in Ambon. This study involves farmers engaged in coconut, cocoa, and other agricultural practices, as well as communities that have begun implementing green economy principles in agricultural waste management. The results show that while most farmers in Ambon still rely on conventional waste management methods, a small number of farmers have successfully transformed agricultural waste into value-added products, such as compost and briquettes. This waste processing has positive impacts on both increasing farmers' income and reducing environmental impact. However, the greatest challenges faced are the lack of knowledge, training, and market access for eco-friendly products.
Adopsi Teknologi Penggunaan Layanan Online-to-Offline (O2O) Masyarakat Wilayah Pesisir Dewi Sukmawati; Arizal Hamizar; Diar Muzna Tangke; Hanifah
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p110-119

Abstract

This study aims to explore how consumers receive, understand, and utilize O2O services, considering challenges such as low digital literacy, risk perceptions, and the relevance of services to the local needs of coastal communities in Maluku. A qualitative approach was employed to delve into the experiences, perspectives, and motivations of the community in adopting O2O technology. Primary data were collected through in-depth interviews with purposively selected residents of Desa Grandeng, as well as participatory observation to understand the social and cultural contexts influencing consumer behavior. Data analysis was conducted using a thematic approach to identify key patterns affecting technology adoption, with particular attention to the unique local dynamics in coastal areas. The findings reveal that low digital literacy is the main barrier to adopting O2O technology in Desa Grandeng. Risk perceptions related to data security and the lack of outreach by service providers are also significant inhibiting factors. The limited relevance of O2O service features to local needs further restricts community acceptance. However, this study also identifies considerable potential to enhance technology adoption through community-based approaches, digital education programs, and the development of telecommunications infrastructure.
Perspektif Manajemen Keuangan Syariah: Peran Gender dalam Pengelolaan Keuangan Rumah Tangga di Maluku Amina Saramoko; Arizal Hamizar; Hanifah
Journal of Business Application Vol. 4 No. 1 (2025): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p120-129

Abstract

This study examines the role of women in household financial management in the Maluku community, focusing on women's dominance in managing daily finances despite Islamic teachings assigning men as the heads of the household. A qualitative approach was used with in-depth interviews as the data collection technique, highlighting household financial management, the roles of family members in decision-making, and the social and cultural factors influencing role distribution. The findings show that women play a more dominant role in managing budgets, savings, and debts, influenced by the social and cultural factors in Maluku and women's involvement in the workforce. Nevertheless, men still play a role in major financial decisions such as property purchases and investments. This phenomenon reflects an adaptive and collaborative division of roles within the family, while still respecting Islamic principles related to male leadership in the household.
Pengaruh Pengembangan Objek Wisata dan Tingkat Kunjungan Wisatawan Terhadap Pertumbuhan Ekonomi Masyarakat Muhammad Amin; Yuslan Idrus; Diana Puturuhu
Journal of Business Application Vol. 2 No. 1 (2023): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i1.p16-29

Abstract

This study aims to analyze the impact of the development of tourist objects and tourist visits on the community's economy (a study on the Kuako beach tourism object, Soahuku Village, Amahau District, Central Maluku Regency, Maluku Province). Data collection was carried out through observation, interviews and questionnaires. The population in the study were all people around the Kuako beach and tourists visiting the Kuako beach during the period July 2022 to February 2023. The sample was drawn using a purposive sampling method with a final sample of 71 respondents. Research data were analyzed using multiple linear regression analysis. The results of the study show that the development of tourist objects and the level of tourist visits have a positive and significant impact on the people's economy.
Determinan Perilaku Menabung Pada Siswa Sekolah Menengah Atas; Peran Literasi Keuangan Sebagai Variabel Intervening Dhea Frisca; Umi Widyastuti; Agung Dharmawan Buchdadi
Journal of Business Application Vol. 2 No. 1 (2023): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i1.p30-44

Abstract

The low saving rate of students aged 15-17 years is the reason for the purpose of this research, namely to analyze and find out about the influence of financial literacy, financial socialization, peer influence and self-control on saving behavior of high school students in DKI Jakarta and to analyze the influence between financial socialization on saving behavior through financial literacy of high school students in DKI Jakarta as an intervening variable. This research uses quantitative methods. The data collection technique in this study was distributing questionnaires consisting of several statements. The population in this study were high school students in DKI Jakarta with a sample of 287 students in DKI Jakarta who were taken by convenience sampling technique. The data analysis technique used is using several tests including validity tests, reliability tests, model feasibility tests and hypothesis testing through the SPSS 25 and AMOS 24 applications. The conclusion from the results of this study is that financial literacy, financial socialization, peer influence and self-control have an influence positive and significant impact on the saving behavior of high school students as well as financial literacy can be an intervening role that partially plays a role between financial socialization and saving behavior.

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