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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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Akuntabilitas Pengelolaan Perpuluhan Jemaat Agustina Christina Patty; Azmida L. Kwalomine; Stevanus Johan Gomies
Journal of Business Application Vol. 2 No. 2 (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.i2.p189-199

Abstract

This study was aimed to understand the meaning of by-tens accountability in GPM BETHEL Church. By thents accountability is a phenomenon that should be examined by the church. Paradigm used in this study was interpretive paradigm with Husserl transcendental phenomenology”. Based on meaningful accountability practice, thus BETHEL Church Congregation of Allang had three accountability dimension that are: social dimension which put by tenth accountability being understand as self-responsibility toward church and social responsibility toward people in need. and finance dimension which is a supporting dimension between spiritual and social dimension. BETHEL Church Congregation of Allang actually had long-practice accountability.
Analisis Kontribusi dan Pertumbuhan Retribusi Parkir Dalam Upaya Meningkatkan Pendapatan Asli Daerah Clara Mailoa; Arthur R. Tanihatu; Jansen R. Patty
Journal of Business Application Vol. 4 No. 2 (2025): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p200-211

Abstract

Local governments should dig as much as possible the source of the regional levy, one of the sources is the parking levy. The purpose of this study is to determine (1) The growth of parking levy receipts from 2017 to 2021, (2) The amount of contribution of parking levy receipts to PAD from 2017 to 2021. This type of research is a quantitative research. Data are obtained by conducting documentation and literature. The data analysis technique carried out is calculation of growth and contribution. The results of the data analysis showed that (1) The growth of parking levy receipts in Ambon City in 2017 was 25.22%; in 2018 it was 111.45%; this means that the growth is positive while in 2019 and 2020 the growth is negative, namely only (0.09%) and (40.01%) and in 2021 the growth returned positively by 132.53%. (2) The contribution of parking levy receipts to Local Revenue was 1.42% in 2017; 2.21% in 2018; 2.31% in 2019; in 2020 there was a decrease of 0.61% to 1.70%; and in 2021 it increased by 1.17% to 2.87%.
Applied Accounting Concepts and Standards in Indonesian Business Realities Victor Pattiasina; La Ode Marihi; Mohammad Amin Watimena; Andarias Patiran; Rahma Satya Masna Hatuwe; Leonora Ferdinandus; Marie C. Tahalele
Journal of Business Application Vol. 4 No. 2 (2025): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p112-127

Abstract

Indonesia has adopted IFRS as an accounting standard in making a quality report. IFRS standards that have been set are certainly not free of obstacles, this then becomes a challenge in implementing accounting standards in accordance with IFRS standards. So, to prepare an accounting financial report, practical aspects of accounting in Indonesia with applicable standards are needed in relation to the implementation of the principles of accounting standards in everyday life involving companies, accountants, and practitioners. The method used in this research uses a qualitative descriptive approach using a literature study with data sources derived from secondary data in the form of books, scientific journals, articles and research reports. The results obtained from the discussion are the practical aspects of accounting in Indonesia in the application of accounting concepts and standards in real situations involving companies, accountants, and accounting practitioners that must be considered, namely practical aspects in the application of accounting standards, measurement of assets and liabilities, revenue recognition, tax measurement, complete disclosure, internal audits and examinations, professional ethics, and management decision making.
Analisis Kepercayaan Pengguna Paylater pada Shopee dan Tokopedia Surya Rodoli Pasaribu; Agung Kresnamurti Rivai P; Rahmi
Journal of Business Application Vol. 4 No. 2 (2025): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p128-145

Abstract

This research aims to find out how customer trust in using paylaters is described and what factors customers consider when using Shopee and Tokopedia paylaters, where a survey was conducted among students at the Faculty of Economics, Jakarta State University. The resource persons for this research were 10 students from the Faculty of Economics, Jakarta State University using the direct interview method. This research uses data collection techniques in the form of observation, interviews and documentation. This research uses data analysis techniques with data reduction, data presentation, and drawing conclusions. The results of the research found that there were four descriptions of user confidence in using paylater among students at Jakarta State University. These four images are company credibility, company integrity, company good intentions, and how the company can solve problems. Factors considered by paylater users are security, reputation, compliance with laws and regulations, and competence. It is hoped that this study can be used by companies as a basis for developing marketing and sales strategies through user trust.
Determinan Kemiskinan di Wilayah Kepulauan: Peran Pertumbuhan Ekonomi, Pembangunan Manusia, dan Belanja Pemerintah di Provinsi Maluku Maximiliane Leonora Cornelia Hukom; Samie Lambert Jacobs
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.v4.i1.p37-50

Abstract

Poverty remains a major development challenge, particularly in geographically fragmented regions such as Maluku Province, Indonesia. This study examines the effects of economic growth, the Human Development Index (HDI), and government expenditure on poverty levels across 11 regencies/cities in Maluku Province during 2019–2023. Using a quantitative approach, this study applies panel data regression analysis estimated through the appropriate model selection procedures. The findings reveal that economic growth, HDI, and government expenditure significantly influence poverty reduction. However, the positive relationship between economic growth and poverty indicates that economic expansion has not yet generated inclusive benefits for vulnerable groups. Similarly, improvements in human development have not been fully transformed into productive employment opportunities and income enhancement. Government expenditure demonstrates an important role in reducing poverty through public investment and social development programs. These findings highlight the importance of integrated policies that combine inclusive economic growth, human capital development, and effective fiscal management to achieve sustainable poverty reduction in island regions.
Harga atau Variasi Produk? Mengungkap Determinan Keputusan Pembelian Konsumen pada Usaha Ritel Lokal Gilda Farisiane Latekay; Jusak Ubjaan; Eduard Yohannis Tamaela
Journal of Business Application Vol. 4 No. 2 (2025): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v4.i2.p115-127

Abstract

The rapid growth of the retail sector has intensified market competition, requiring local retailers to better understand the factors influencing consumer purchasing decisions. This study examines the effects of price and product variety on purchasing decisions at Tomia Baru Mart Masohi. A quantitative survey was conducted using purposive sampling involving 107 consumers who had previously shopped at the store. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that both price and product variety have positive and significant effects on purchasing decisions, both individually and simultaneously. These findings suggest that competitive pricing and diverse product offerings play an important role in encouraging consumer purchases. The study supports consumer behavior and marketing mix theories by confirming the strategic importance of price and product variety in local retail settings. Practically, the findings provide insights for local retailers to improve pricing strategies and product assortment in order to enhance competitiveness, customer satisfaction, and long-term business performance. The study also enriches the limited empirical evidence on consumer purchasing behavior in local retail businesses in Eastern Indonesia.
Pengendalian Persediaan Bahan Baku Kedelai Berbasis EOQ pada Industri Tempe dengan Karakteristik Rantai Pasok Wilayah Kepulauan Jusak Ubjaan; Christi Natali Wattimena; Paulina Wokanubun
Journal of Business Application Vol. 5 No. 1 (2026): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v5.i1.p1-15

Abstract

The tempe industry relies heavily on soybean availability as the primary raw material; however, supply uncertainty and fluctuations in the supply chain may disrupt production continuity. Ineffective inventory management can increase operational costs and create risks of raw material shortages. This study aims to analyze soybean inventory control at Rumah Tempe Asli HB & Azaki Ambon using the Economic Order Quantity (EOQ) approach. This research employed a descriptive quantitative method, with data collected through observation, interviews, and documentation. Data analysis was conducted by calculating the optimal order quantity, ordering frequency, safety stock, reorder point, and Total Inventory Cost. The findings indicate that the company’s existing inventory management system has not been optimal because purchasing decisions are still based on operational needs rather than quantitative inventory planning. The implementation of the EOQ method provides a more efficient inventory control strategy by optimizing order quantities, reducing ordering frequency, and improving inventory cost management compared to the company’s current practice. Furthermore, determining safety stock and reorder point enables the company to anticipate supply disruptions and maintain production continuity. This study contributes practical insights for improving inventory management strategies among food-based micro and small enterprises, particularly those operating in island regions with supply chain challenges.
Mengapa Kepemimpinan lebih Menentukan daripada Lingkungan Kerja? Bukti Empiris tentang Kualitas Pelayanan Administrasi Desa Lestari, Riona Raliuw; Johny Urbanus Lesnussa; Selvia F. G. Renyut; Bernard Renyut
Journal of Business Application Vol. 5 No. 1 (2026): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v5.i1.p16-31

Abstract

This study examines the influence of village head leadership and the work environment on administrative service quality in Souhuwe Village, West Seram Regency, Indonesia. Improving administrative services at the village level remains a challenge, particularly in areas with limited organizational capacity and public service resources. This study employed a quantitative explanatory research design using multiple linear regression analysis. Data were collected from 43 respondents consisting of village officials and community members who received administrative services during the research period. Data analysis was conducted through validity and reliability tests, classical assumption tests, and hypothesis testing using SPSS. The findings reveal that village head leadership has a positive and significant influence on administrative service quality, indicating that effective leadership plays an important role in directing, coordinating, and motivating village officials to improve service performance. Meanwhile, the work environment does not show a significant partial influence on administrative service quality. However, both variables simultaneously contribute to explaining variations in administrative service quality. These findings highlight that strengthening leadership capacity is a key strategy for improving village administrative services, while organizational conditions remain an important supporting factor in achieving effective local governance.

Page 5 of 5 | Total Record : 48

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