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All Journal JAM : Jurnal Aplikasi Manajemen Kajian Ekonomi dan Keuangan Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Pengabdian Pada Masyarakat
Stellamaris Metekohy
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Pengaruh Pengenaan Pajak Pertambahan Nilai Terhadap Pergeseran Pajak dan Beban Lebih (Studi Pada Industri Garmen dan Konsumen Garmen di Jawa Barat) Metekohy, Stellamaris
Jurnal Kajian Ekonomi dan Keuangan Vol 17, No 2 (2013)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v17i2.152

Abstract

Sesuai Undang-undang No. 8 Tahun 1983 tentang PPN barang dan jasa dan PPn.BM sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang No. 42 Tahun 2009. Beban PPN pada akhirnya ditanggung oleh konsumen tetapi dalam pelaksanaannya ada kebijakan industri untuk menanggung sebagian atau seluruh beban PPN tersebut. Tujuan penelitian ini adalah mengetahui : (1). Pergeseran beban akhir PPN antara produsen garmen dan konsumen garmen, (2). Pengaruh beban lebih PPN terhadap industri garmen. Hasil penelitian menunjukkan bahwa beban akhir PPN ditanggung oleh industri garmen 63 persen (63%) dan konsumen garmen 37 persen (37%) sedankan beban lebih yang ditanggung industri garmen sebesar 4,94 persen (4,94%) sehingga industri dapat dikatakan efisien dalam melakukan akivitasnya.
Pengaruh Strategi Resource-Based dan Orientasi Kewirausahaan terhadap Keunggulan Bersaing Usaha Kecil dan Usaha Mikro (Studi pada Usaha Jasa Etnis Maluku) Stellamaris Metekohy
Jurnal Aplikasi Manajemen Vol 11, No 1 (2013)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.454 KB)

Abstract

Abstract: Important role small and medium industry in economics of Indonesia uncompatible with competitiveness storey; level, publication of The Global of Competitiveness Report published by World Economic Forum in the year 2008 showing Indonesia competitiveness storey; level in global emulation reside in sequence of ke-55 from 134 state. This research have the character of exsplanatory with quantitative approach, Population [is] the overall of small effort/ethnical micro effort Moluccas which have activity toservice sector, while sampel which used in this research 100 responder. Sampling technique in this research use sampling method of nonprobabilitas, by using technique of judgment sampling. strategy of Resourcebased which aqualitation and resource of kapabilitas have an effect on to improve orientation of kewirausahaan. strategy of resource better based can improve competitiveness in the case of excellence of expense, excellence of small industry diferensiasi and ethnical micro effort of Moluccas specially the effort service. Orient kewirausahaan in the case of attitude of inovatif, risking proaktif can improve small industry competitiveness and ethnical micro effort Moluccas in the case excellence of expense, excellence of diferensiasi and excellence of focus.Keywords: strategy resource-based, orientation kewirausahaan, small industry, micro effort
DETERMINAN PENDAPATAN NELAYAN DI PULAU AMBON Stellamaris Metekohy
Jurnal Cita Ekonomika Vol 14 No 1 (2020): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v14i1.2618

Abstract

Ambon Island has potential fishery resources to be developed in the future because the fishing community on the coast is used as a source of income and the level of income depends on the catch. This study aims to determine the level of income of fishermen on the coast and the factors that influence it, including: capital factors, experience at sea, education level proxied by dummy variables and length of time at sea. The results obtained are that the factors of capital, fishing experience and education level have a positive and significant effect on fishermen's income, while the length of time at sea has no significant effect on fishermen's income. The analytical tool used is multiple regression analysis.
Pelatihan dan Pendampingan Pembuatan Tag Lokasi Usaha Berbasis Google Maps sebagai Upaya Promosi UMKM di Kota Ambon Sahetapy, Heaven V.; Hahury, Hendri Dony; Metekohy, Stellamaris; Siaila, Steven; Ramly, Fahrudin; Bugis, Muhammad; Muspida, Muspida; Tamtelahitu, Jopie; Oppier, Hermi; Pattimahu, Terezia V.
Jurnal Pengabdian Pada Masyarakat Vol 9 No 2 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i2.853

Abstract

Pengembangan UMKM agar dapat diketahui masyarakat luas seringkali diperhadapkan dengan keterbatasan akibat minimnya pengetahuan dan promosi, terlebih promosi yang dilakukan para pelaku UMKM hanya terbatas dari mulut ke mulut saja dan para pembeli juga hanya berasal dari masyarakat sekitar. Padahal optimalisasi UMKM dapat dilakukan dengan memanfaatkan aplikasi Google Maps sebagai sarana promosi yang efektif dan efisien. Untuk itu tujuan dari pelaksanaan PkM (Pengabdian kepada Masyarakat) adalah melatih dan mendampingi mitra UMKM dalam membuat titik-titik (tag) lokasi usaha berbasis Google Maps sebagai upaya promosi. Metode PkM yang dilakukan adalah pelatihan yang disampaikan dengan metode ceramah. Dimana, kegiatan pelatihan dan demonstrasi digunakan untuk memberikan pemahaman dan contoh kepada mitra UMKM tentang pemanfaatan Google Maps sebagai sarana promosi usaha yang dilaksanakan pada 13-17 Oktober 2023. Kegiatan PkM ini bertempat di aula kantor kelurahan Rijali, Kecamatan Sirimau, Kota Ambon dengan dihadari peserta sebanyak 25 orang mitra UMKM di wilayah kelurahan Rijali. Hasil Pengabdian yang dilakukan terdapat peningkatan kemampuan dalam melakukan promosi melalui penggunaan Google Maps. Dampak setelah dilaksanakannya pelatihan adalah peningkatan pengetahuan mitra UMKM dalam penggunaan aplikasi Google Maps dibandingkan skor pretest. Luaran Pengabdian yang dilakukan adalah mitra UMKM sudah masuk Google Maps. Efforts to promote micro, small, and medium enterprises (MSME) are frequently limited by the knowledge on promotion, particularly because they rely on the word of mouth and the customers are the nearby communities. In fact, advertising on Google Maps is a powerful way to attract more customers. For this reason, the Community Service (Pengabdian kepada Masyarakat (PkM)) aims to train and mentor MSME partners in Rijali Village, Sirimau District, Ambon City in developing Google Maps-based business location tags for promotional purposes, delivered through lectures with elaborated explanation and demonstration. There was a total of 25 MSME partners participated in these PkM activities which took place on October 13 – 17, 2023. After the training and mentoring, there is an increase in the MSME partners’ knowledge and promotion skills using Google Maps compared to their pre-test score. The PkM output results in the MSMEs in Rijali Village being tagged on Google Maps.
Co-Authors Bugis, Muhammad Hahury, Hendri Dony Muspida, Muspida Oppier, Hermi . Pattimahu, Terezia V. Ramly, Fahrudin Sahetapy, Heaven V. Siaila, Steven Tamtelahitu, Jopie