OJS UNPATTI Publication Center (Universitas Pattimura)
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Pengaruh Kepemilikan Manajerial, Siklus Operasi, dan Biaya Audit Terhadap Persistensi Laba
Get PDFSalah satu inti utama untuk menilai kualitas keuntungan suatu perusahaan adalah persistensi laba. Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan manajerial, siklus operasi, dan biaya audit terhadap persistensi laba khususnya pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama rentang tahun 2021–2023. Sepuluh perusahaan dipilih untuk data penelitian ini berdasarkan hasil purposive sampling dan total sampel yang diambil selama 3 tahun berjumlah 30 sampel sesuai dengan ketiga variabel yang diambil. Perangkat lunak SPSS akan digunakan untuk menguji data dalam penelitian ini. Temuan dari penelitian ini menemukan bahwa kepemilikan manjerial dengan siklus operasi tidak memiliki pengaruh yang signifikan terhadap persistensi laba sedangkan biaya audit memiliki pengaruh yang signifikan terhadap persistensi laba. Diharapkan penelitian ini dapat membantu dalam memahami elemen-elemen yang mempengaruhi stabilitas pendapatan usaha di industri property dan real estate sehingga dapat dijadikan pedoman dalam mengambil keputusan keuangan dan investasi
Problematika Pembentukan Peraturan Desa Dalam Perspektif Pengetahuan Hukum Dan Pengawasan
Get PDFThis research aims to identify the obstacles faced in the process of forming Village Regulations in Durjela, Wangel and Wokam Villages and then to find out how the role of the Village Government, the Village Consultative Body, and the community in overcoming obstacles in the formation of village regulations. The type of research used in this writing is normative, namely research on the relevant legal norms (laws and regulations), in this research will be used with a descriptive-analytical type of research on the basis that the results obtained from literature studies are then analyzed and discussed using a systematic discussion flow then this research is carried out a literature study (library research), namely collecting related legal materials to obtain objective and accurate information, both from books, laws and the internet. The collection of legal materials is carried out by arranging by subject. The results of the study show that the village government's legal knowledge is lacking in legal knowledge, either due to educational qualifications, lack of seeking information, or lack of legal awareness or lack of supervision in the formation of Village Regulations that are not optimal and effective by the Legal Section of the Aru Islands Regency Government
KUIS INTERAKTIF SEBAGAI MEDIA PEMBELAJARAN PENERJEMAHAN
Get PDFFollowing the Learning Outcomes of the Translation Course (Übersetzung), students are expected to be able to understand the concepts and theories of translation. For this reason, interesting learning media are needed to help students understand translation materials easily. This research aims to develop interactive quiz learning media for translation courses (Übersetzung). The development of learning media uses the Richey and Klein development model with three phases: the planning phase, the development phase, and the evaluation phase. The results of the study are interactive quiz learning media for the translation course with AhaSlide consisting of 90 slides, with 19 slides explaining the theme of translation techniques and 67 slides being exercises in the form of interactive quizzes totaling 45 questions. The interactive quizzes consist of three types of games, namely: 1) matching; 2) multiple choice, and 3) composing sentences. This interactive quiz learning media can be opened via online for lecturers as editors and for students as users. The learning media developed in this research is interactive media for translation learning, where media like this have not been developed before
Peranan Lagu Berbantuan Aplikasi Suno sebagai Media Interaktif dalam Meningkatkan Hasil Belajar Bahasa Jerman Siswa
Get PDFGerman is the second foreign language taught in high schools in Maluku. In its introduction, students have difficulty learning German vocabulary and structures. However, teachers always try to ensure that students can understand the material taught well, even though the differences between Indonesian and German make it still difficult to learn a new language. This makes teachers look for creative ways so that the material taught can be absorbed easily by students. For this reason, teachers need to design interactive media that is easy to access and use digital media that is familiar to high school students, who are currently known as Gen Z. This Community Service (PKM) is an assistance for teachers to teach German material by utilizing one of Suno's interactive digital media. In this service, the PKM team taught Uhrzeiten und Aktivitäten Material. Students were asked to compose a simple text related to the material Uhrzeiten und Aktivitäten. The text was then transferred into the Suno application. In the application, they can choose the desired music genre. Students can finally create an interesting and pleasing song by using the simple text they compiled. Through the song, students can remember the themes, vocabulary, and structures they have just learned. Consciously, they can pronounce the song according to German pronunciation. As a result, learning German as a foreign language becomes more meaningful and fun. Overall, this assistance has a positive impact not only on students but also on teachers. Learning becomes more meaningful and fun. Students can easily memorize the vocabulary taught because it is repeated according to the song genre they like. When the teacher practices it in class, she feels helped by the assistance material provided. The learning atmosphere became more fun and meaningful, and the students' German learning outcomes improved. 
Menjadi Guru yang Inovatif dan Kreatif di Era Digital: Seminar pada Sekolah Dasar Negeri 4 Halong Ambon
Get PDFThe “This Community Service activity aims to provide additional information and knowledge about the importance of being an innovative and creative teacher in today's digitalization era for elementary school teachers. This seminar is motivated by the demands of the times, where elementary school students have daily activities involving smartphones in playing games and other activities. In addition to the boredom characteristic of elementary school students, teachers are required to be more creative in developing innovative teaching materials and implementing them in the classroom by utilizing IT to overcome this challenge. The methods used in this training include lectures and interactive discussions. This activity was attended by 8 teachers at State Elementary School 4 Halong, Ambon City. The results of this seminar showed the participants' awareness of the importance of being innovative and creative teachers in developing teaching materials and in the teaching and learning process in the classroom. In addition, the critical questions asked by the participants during the discussion illustrated their better understanding of the seminar topic. This activity concludes that a seminar on becoming a professional teacher through the implementation of digitalization in education is needed for teachers
PENERAPAN METODE CPM DAN PERT DALAM PENJADWALAN REPARASI LAMBUNG KAPAL KM. SABUK NUSANTARA 75 DI PT. DOK DAN PERKAPALAN WAIAME
Get PDFPenelitian ini mengkaji penerapan metode CPM dan PERT dalam penjadwalan reparasi lambung kapal KM. Sabuk Nusantara 75 yang bertujuan untuk optimalisasi waktu reparasi. Proses reparasi lambung kapal terdiri dari 26 tahapan yang dikelompokan ke dalam tiga bagian utama; persiapan docking, pekerjaan reparasi lambung (pelimbungan), dan proses undocking. Seluruh kegiatan ini awalnya memerlukan durasi total 122,59 jam (15 hari) melebihi waktu yang direncanakan yakni 14 hari. Analisa awal mengungkapkan bahwa aktivitas dengan waktu pengerjaan yang panjang, khususnya sweepblast dan pengecatan lambung, menimbulkan perbedaan signifikan antara estimasi optimis dan pesimis sehingga menyebabkan ketidakpastian serta potensi keterlambatan penyelesaian reparasi. Penerapan CPM melalui program LINGO menghasilkan waktu optimal pengerjaan sebesar 94,9 jam (12 hari) dengan jalur kritis; A1 → A2 → A3 → A4 → A5 → A6 → A13 → A14 → A16 → A17 → A22 → A23 → A24 → A25 → A27. Selanjutnya, metode PERT digunakan untuk menghitung probabilitas keberhasilan penerapan CPM. Berdasarkan perhitungannya, probabilitas penyelesaian reparasi sesuai target adalah 65,54%. Hasil penelitian ini memberikan kemungkinan penyelesaian reparasi lambung kapal bisa selesai dalam durasi tersebut, tetapi dengan risiko keterlambatan yang perlu diantisipasi
Implementation of The Maluku Innovation and Creativity Program (Kreasiku) In Maluku Province
Get PDFThis research is a descriptive qualitative study aimed at examining the implementation process of the Maluku Innovation Creativity Program (Kreasiku). The program is designed to facilitate innovation development clinics for Regional Apparatus (PD), both at the provincial district and city levels, as well as as a reference for annual innovation. At the provincial level, the program focuses on developing policies that can be implemented more widely, while at the district and city levels. The results indicate that the program has received support from the Maluku Provincial Government in response to regulations concerning local government and innovation. However, the implementation of the program has faced several challenges, such as a lack of resources and resistance to change. Nonetheless, the program has produced several innovations that have positively impacted the quality of public services and the image of Maluku Province as an innovative region. Therefore, this study concludes that the (Kreasiku) has the potential to support the acceleration of bureaucratic reform and the enhancement of public service quality in Maluku Province
PEMBERDAYAAN ISTRI NELAYAN MELALUI PEMBUATAN GREEN FISH NUGGET DI PULAU KOSONG KOTA JAYAPURA
Get PDFIstri memiliki peran yang penting dalam membantu perekonomian keluarga. Pulau Kosong, Kota Jayapura merupakan Masyarakat yang bermata pencaharian sebagai Nelayan. Tingkat pengetahuan kelompok Ibu – Ibu Nelayan Pulau Kosong masih belum mampu membuat berbagai olahan dari ikan tuna sirip kuning karena kurang berkembangnya motivasi dan inovasi masyarakat dalam mengembangkan produk olahan ikan untuk dijadikan sebagai usaha sampingan dalam meningkatkan pendapatan. Pendekatan Participatory Rural Appraisal (PRA) digunakan dalam kegiatan ini. Melalui pendekatan ini, masyarakat memiliki peran besar dalam pelaksanaanya dan dapat membuat olahan produk perikanan yaitu green fish nugget yang menggunakan daging ikan Tuna dengan dicampur daun kelor dengan kandungan β- karoten yang memiliki sifat fungsional sebagai antioksidan serta dapat meningkatkan wawasan serta pengetahuan kelompok istri nelayan dalam mendiversifikasikan hasil tangakapan menjadi sebuah produk food frozen untuk menjadi usaha demi meningkatkan pendapatanserta memenuhi kebutuhan keluarga
PENGARUH KEPUASAN PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN ULANG KOSMETIK TEMULAWAK THE FACE
Get PDFPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepuasan pelanggan terhadap keputusan pembelian ulang produk kosmetik Temulawak merek The Face. Dalam industri kecantikan kosmetik merupakan salah satu jenis produk yang dipasarkan untuk memenuhi berbagai kebutuhan. Kepuasan pelanggan menjadi faktor penting dalam mempertahankan loyalitas konsumen dan mendorong keputusan pembelian ulang. Metode penelitian yang digunakan adalah kuantitatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada konsumen yang telah menggunakan produk Temulawak The Face dan hasil uji instrumen penelitian diantaranya uji validitas dan uji reliabilitas. Uji validitas menunjukkan bahwa setiap item pernyataan dari masing-masing variabel kepuasan pelanggan dan variabel keputusan pembelian ulang adalah valid, dan uji reliabilitas untuk variabel kepuasan pelanggan dan variabel keputusan pembelian ulang diperoleh nilai cronbach’s alpha > 0,60 maka dinyatakan reliabel. Analisis data dilakukan menggunakan regresi linear sederhana untuk mengetahui seberapa besar pengaruh variabel kepuasan pelanggan terhadap keputusan pembelian ulang dan sampel yang digunakan dalam penelitian ini sebanyak 60 orang. Hasil penelitian menunjukkan bahwa kepuasan pelanggan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian ulang
PENGUATAN MATERI BAHASA INDONESIA MELALUI IDENTIFIKASI KELAS KATA PADA SISWA KELAS VIII SMP NEGERI 3 AMBON
Get PDFLanguage is not always oriented towards a regular structure. However, the quality of writing is greatly influenced by correct grammar because readers are helped to understand the right words, while avoiding misinterpretation. For this reason, a junior high school student who is surrounded by a number of writing assignments needs to have mechanical skills that are inseparable from knowledge and understanding of word classes. As a universal language element, word classes are owned by all languages, but the number and characteristics are different for each language. Sometimes junior high school students are often faced with foreign language structures so that the Indonesian language structure displayed in writing is often random and wrong. In order for this habit to be minimized, Reinforcement of Indonesian Language Material Through Identification of Word Classes for Class VIII Students of SMP Negeri 3 Ambon needs to be carried out. This PKM activity took place in presentation, discussion, and evaluation sessions. The results provide an overview that the common use of certain word classes in writing activities is often contrary to linguistic rules. To facilitate identification, a number of markers are presented as practical steps