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All Journal Jurnal Pendidikan Akuntansi Indonesia Society AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Tangible Journal Pakem : Jurnal Pengabdian Kepada Masyarakat Accounting Research Unit (ARU JOURNAL) Riset Ilmu Manajemen Bisnis dan Akuntansi
Trisna Sary Lewaru
Universitas Pattimura
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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PERBEDAAN SPESIFIC VALUES ANTARA MAHASISWA AKUNTANSI, MANAJEMEN, DAN EKONOMI PEMBANGUNAN : STUDI EMPIRIS PADA UNIVERSITAS PATTIMURA Trisna Sary Lewaru
Jurnal Pendidikan Akuntansi Indonesia Vol 18, No 1 (2020): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.311 KB) | DOI: 10.21831/jpai.v18i1.30301

Abstract

This study aims to analyze, to compare and to differentiate specific values of accounting, management, development economic. While the majority of previous studies used the Rokeach instrument survey, the current study employs the modified Rokeach and Schwartz Instrumen.  Factor analysis indicates that the variables can be grouped into four constructs: individuality, theoretical, social, and esthetical. Overall. The study shows that there are significant differences in the value of indivualis, theoretical, social, and esthetical, among accounting, management, development economic students.
Penerapan Akuntansi Lingkungan Pada RSUD Cenderawasih Kabupaten Kepulauan Aru (Studi Kualitatif) Samsiar Samsiar; Trisna Sary Lewaru; Fanny Monica Anakotta
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.869 KB) | DOI: 10.30598/arujournalvol1iss1pp1-12

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi lingkungan yang dilakukan oleh Rumah SakitUmum Daerah Cenderawasih, Kabupaten Kepulauan Aru, Provinsi Maluku yang merupakan bentuk tanggungjawab sosial terhadap lingkungan sekitar. Penelitian ini sendiri merupakan penelitian kualitatif. Teknikpengumpulan data yang digunakan adalah wawancara, studi pustaka, dokumentasi dan publikasi lainnya.Teknik analisis data yang digunakan adalah tahapan pengumpulan data, identifikasi biaya, pengusulan laporanbiaya lingkungan, pembuatan pola distribusi, analisis pelaksanaan akuntansi biaya lingkungan. Hasil daripenelitian ini adalah bahwa Rumah Sakit Umum Daerah Cenderawasi Kabupaten Kepulauan Aru belummenerapkan akuntansi lingkungan sepenuhnya, namun dalam pengelolaan sampah Rumah Sakit UmumDaerah Cenderawasi Kabupaten Kepulauan Aru telah melaksanakan Peraturan Menteri Kesehatan Permenkes,No 1204/Menkes/PerXI/2004 dengan baik.
FACTORS AFFECTING ENTREPRENEURIAL INTENTIONS AMONG COLLEGE STUDENT Trisna Sary Lewaru
Tangible Journal Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v5i2.141

Abstract

ABSTRACT This study aims to analyze the factors that influence entrepreneurial intentions among college student. The five independent variables was used include need for achievement, locus of control, self-efficacy, instrumental readiness, entrepreneurship experience. Sample in this research is students on Pattimura University totaling 160 people. Multiple linear regression analysis was used to measure this study. The results of this study indicate that need for achievement, locus of control, entrepreneurship experience have no effect on the intentions of entrepreneurial among students. Whereas instrumental readiness and self-efficacy variable has positive and significant effect on entrepreneurial intention between students of Pattimura University. Keywords : Entrepreneurship, Intentions
Prospek Industri Garam di Provinsi Maluku Berdasarkan Informasi Iklim Trisna Sary Lewaru; Syarifuddin Syarifuddin
Society Vol 10 No 1 (2022): Society
Publisher : Laboratorium Rekayasa Sosial FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.596 KB) | DOI: 10.33019/society.v10i1.252

Abstract

This study aims to analyze the prospects of salt industries in Maluku Province based on climate information. The method used in this study is qualitative with a descriptive approach that uses meteorological time series data obtained from the BPS-Statistics Indonesia of Maluku Province. The data collected is the amount of rainfall, number of rainy days, and temperature in 2018. The analysis results conclude that Maluku Province has prospects for developing salt industries. Based on the climate information, the most appropriate locations for the industry establishment are Saumlaki, Geser, and Namlea, and the recommended period for production is July to November.
SOSIALISASI PENCATATAN KEUANGAN KELUARGA DI MASA PANDEMI COVID 19 Trisna Sary Lewaru; Fanny Monica Anakotta; Kamala Soleman; Theofilia F. F. Leiwakabessy; Dwi Kriswantini; Erlinda Tehuayo Tehuayo; Selva Temalagi; Elna M. Pattinaja
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2022): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v6i1.1472

Abstract

Dalam menghadapi situasi covid 19 ini maka perlu untuk menjamin bahwa semua kebutuhan keluarga dapat tetap terpenuhi dan terkontrol dengan baik. Untuk itu para pelaku rumah tangga perlu mengelola keuangan rumah tangganya dengan cara melakukan perencanaan dan pencatatan pada setiap pengeluaran dan pendapatan yang diperolehnya. Pencatatan yang teratur akan memudahkan pelaku rumah tangga di dalam mengendalikan pengeluaran yang terjadi. Walaupun pencatatan keuangan keluarga itu penting namun pada kenyataannya banyak pelaku rumah tangga yang belum melakukan pencatatan untuk semua traksaksi yang terjadi. Oleh karenanya kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan mengenai pentingnya pencatatan keuangan keluarga pada masa pandemi covid 19. Pelaksanaan kegiatan ini dihadiri oleh ibu-ibu rumah tangga dan mahasiswa. Respon atas terselenggaranya kegiatan ini sangat baik karena topik yang dibawakan bersifat umum dan belum ada yang melaksanakan kegiatan dengan topik seperti ini di daerah maluku yang benar-benar menyentuh semua lapisan masyarakat. Kesadaran yang dibangun oleh para pemateri mendapat respon yang baik dari peserta sehingga diharapkan perilaku pengelolaan keuangan keluarga dapat diubah dengan mulai melakukan pencatatan keuangan keluarga baik harian, mingguan atau bulanan.
PEMBERDAYAAN MASYARAKAT MELALUI EDUKASI LITERASI KEUANGAN KELUARGA DI DESA WAKAL KABUPATEN MALUKU TENGAH Trisna Sary Lewaru; Ferry H Basuki; Dewi N Soepriadi; Theofilia F F Leiwakabessy; Muhammad F Laitupa; Theresia F Sitanala; Selva Temalagi; Dwi Kriswantini; Cecilia Engko; Tirza O Lenggono; Elna M Pattinaja
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pakem.2.2.103-107

Abstract

The implementation of this community service aims to provide education on family financial literacy. This activity was carried out in Wakal Village, Leihitu District, Central Maluku, on Saturday, June 4, 2022, at 10.00 WIT. The implementation is in collaboration with students of pattimura university real work lectures placed in the village. This community empowerment event was attended by housewives and the public of Wakal Village, totaling 20 people. This activity received a good response from participants because this family financial literacy education has only been carried out in the village and it is hoped that activities like this can continue
Pengaruh Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM : Studi Pada Kabupaten Kepulauan Aru Trisna Sary Lewaru; Yustinus Lambyombar; Stivan Harry Uniberua
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i2.282

Abstract

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.
Co-Authors Dewi N Soepriadi Dwi Kriswantini Elna M Pattinaja Elna M. Pattinaja Engko, Cecilia Erlinda Tehuayo Tehuayo Fanny Monica Anakotta Ferry H Basuki Kamala Soleman Muhammad F Laitupa Samsiar Samsiar Stivan Harry Uniberua Syarifuddin Syarifuddin Temalagi, Selva Theofilia F F Leiwakabessy Theofilia F. F. Leiwakabessy Theresia F Sitanala Tirza O Lenggono Yustinus Lambyombar