cover
Contact Name
Dr. Steven Siaila, MS
Contact Email
jmsosoq@gmail.com
Phone
+6281343012340
Journal Mail Official
soso-q@feb.unpatti.ac.id
Editorial Address
Jl. Ir. M. Putuhena, Kampus Unpatti Poka. Ambon Kodepos 97233
Location
Kota ambon,
Maluku
INDONESIA
Soso-Q : Jurnal Manajemen
Published by Universitas Pattimura
ISSN : 2086390X     EISSN : 26140012     DOI : http://dx.doi.org/10.30598/sosoq.v8i1
manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, manajemen operasional, manajemen strategik, dan kajian bisnis lainnya.
Articles 100 Documents
PENGARUH TARIF PAJAK, TEKNOLOGI DAN INFORMASI PERPAJAKAN, TERDETEKSI KECURANGAN DAN KETEPATAN PENGALOKASIAN PAJAK TERHADAP TAX EVASION Tirza Oktovianti Lenggono
Soso-Q : Jurnal Manajemen Vol 7, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v7i1.985

Abstract

The number of taxpayers increases from year to year. However, the increase in the number of taxpayers is not offset by awareness of taxpayers in paying taxes. The problem of tax evasion is an obstacle in maximizing tax revenue. The purpose of this study is to determine the effect of tax rates, technology and information taxation, fraud detected, and accuracy of tax allocation for tax evasion.This research was conducted by convenience sampling method with a sample of 100 respondents from WPOP UMKM in 4 districts. Data obtained by distributing questionnaires. Analysis of the data used in this study are the validity and reliability tests, as well as the classical assumption test (Multicollinearity test, heteroscedasticity test, normality test) and multiple regression analysis, coefficient of determination and hypothesis testing (F statistical test and t statistical test).The results of this study indicate that tax rates have no significant effect on tax evasion, technology and tax information have a significant positive effect on tax evasion, detected fraud has a significant negative effect on tax evasion, accuracy of tax allocation does not have a significant effect on tax evasion. Keywords: Tax rates, tax technology and information, fraud detected, tax allocation accuracy, tax evasion
ANALISIS PENGARUH KUALITAS PELAYANAN PERAWATAN KECANTIKANTERHADAP KEPUASAN KONSUMEN DAN LOYALITAS KONSUMEN (STUDI KASUS PADA NATASHA SKIN CARE KLINIK AMBON) Erlinda Tehuayo
Soso-Q : Jurnal Manajemen Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v8i2.1150

Abstract

Beauty clinic is a skin care service that offers products and services to protect and improve skin. Already many in the city of Ambon run a beauty clinic service business. Natasha Skin Care beauty clinic which is located in Maluku City Mall in Ambon City. Natasha Skin Care is not only for women but men can also buy products or do beauty treatments. The purposes of this study were: To determine the effect of the quality of Natasha Skin Care on customer satisfaction and customer loyalty. The samples in this study were 100 respondents who had used Natasha Skin Care Clinic services. Data collection was carried out using a questionnaire. The results of multiple analyzes and results t test proves that service quality (X1) on customer satisfaction (Y1) and customer loyalty (Y2), has a positive and significant effect.Kata Kunci: Quality and Satisfaction of Services, and Cutomer Loyalities
DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA SAHAM DAN VOLUME TRANSAKSI (STUDI KASUS PADA PT. BANK MANDIRI.Tbk) Meiske Wenno
Soso-Q : Jurnal Manajemen Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v8i2.1156

Abstract

The first case of the covid-19 in Indonesia was announced on March 2nd 2020. This research aims to find out the significant difference between stock prices and transaction volume at PT. Bank Mandiri, Tbk due to covid-19 pandemic. These data have been taken for 31 days before and 31 days after the first announcement of covid-19 corona virus in Indonesia. The data have been processed by paired sample ttest using SPSS version 26. The data processing results showed that there is a significant difference stock price of PT. Bank Mandiri, Tbk. between before and after the first announcement of the covid-19 case in Indonesia. This is indicated by the significance value of 0.00 < 0.05, which the stock price has decreased compared to before the covid-19 case. As for the volume transaction also showed difference significant, which the significance value is 0.01 < 0.05. The transaction volume after the announcement of shares shows an increasing value. Keywords: Stock Prices, Transaction Volume, Covid 19
ANALISIS PENGARUH FISHING EFFORT (UPAYA TANGKAP) TERHADAP PROFITABILITAS PADA KELOMPOK USAHA PERIKANAN TANGKAP PURSE SEINE DI KABUPATEN SERAM BAGIAN BARAT Evracia Turukay
Soso-Q : Jurnal Manajemen Vol 6, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v6i2.746

Abstract

WPP (Fisheries Production Area) Seram for all new fish species is utilized 30% to 40% and specifically for small pelagic potential in Kab. SBB has only been used 3.8% which shows that there are still opportunities to be developed. Fishing Effort or capture effort in SBB which greatly determines the output of Purse Seine capture fisheries business is Running Cost (Sea Cost), Shore Cost (Landing Cost), Number of crew members, and Sea Time.Based on the Proposive Sampling method, 30 business groups were established whose data was taken for 2 consecutive years (2013 - 2014) so that the number of samples became 60 samples. The business groups are spread in Kairatu Barat Sub-district, West Seram District, Huamual Sub-District, Rear Haamual Sub-District, and Kec. Manipa Islands. This research is a Quantitative Descriptive study, where ROA (Return On Assets) to calculate the ability of Assets to generate profits, and Multiple Regression to determine the effect of variables - independent variables on the dependent variable partially.The results showed that Running Cost had a positive and significant effect on Profitability (ROA) which proved the waters of KabBB were still under Exploited for small pelagic fish, then Shore Cost had a negative and significant effect on Profitability (ROA) which illustrates that Fishing Based Distance to the target market is quite an obstacle, and the variable number of ABK does not affect profitability (ROA) which indicates that the number of catches is not only determined by the number of crew members related to the size of the net but also determined by the skills and abilities of the crew. . And finally the Sea Time variable has a negative and significant effect on Profitability (ROA) which is a description that the distance to go home to Fishing Ground needs to be considered carefully. Keywords: Running Cost, Shore Cost, Number of crew members, Sea Time, and Profitability (ROA)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT USAHA MIKRO DAN KECIL (UMK) (Studi Kasus pada PT BPR Modern Expres di Kota Ambon) Joseph. R. Patiruhu
Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v5i1.108

Abstract

The study aims to analyze influence of Capital Adequacy Ratio (CAR), Third Party Fund (DPK), and Operating Expenses to Operational Income (BOPO) to Loan to Deposit Ratio (LDR) as a Credit Distribution Proxy. Population  in this study is Government  Bank Maluku and North Maluku with 20 samples(quarterly) for 5 year  period 2011-2015.The method used in this research is descriptive analysis anf multiple regression analysisThese result indicates that the independent variables  CAR, insignificant  influence; LDR and BOPO  are positive and significances influences to LDR. Based to R2 test showed that the  ability to explain the independent  variable on the dependent variable LDR amounted to 51,9 % while remaining 48.1 % is influences by other variables outside the independent variable used in this study Keyword: CAR, DPK, BOPO => LDR
MENILAI KONDISI KESEHATAN KEUANGAN PT BANK PERMATA, TBK DIMASA PANDEMI COVID-19 Stenly Jacobus Ferdinandus
Soso-Q : Jurnal Manajemen Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v8i2.1151

Abstract

This study aims to determine the financial health condition of banks at PT Bank Permata, TBk during the COVID-19 pandemic by using the CAMEL method even though Bank Indonesia has perfected the health assessment method from CAMELS to RGEC in accordance with SE BI number 13/24 / DPNP dated 25 October 2011 concerning The Rating of Commercial Bank Soundness is an implementation guideline for Bank Indonesia Regulation No.13 / 1 / PBI / 2011. The reason the researcher does not use RGEC is because the Capital assessment in CAMELS uses credit and market risk, does not see the operational risk used in RGEC. Then. The ASSET assessment in CAMELS uses the NPL, RORA, PPAP ratio indicators while in the RGEC assessment there is no asset assessment.The population in this study is the financial statements of PT Bank Permata, Tbk. With a sample of 4 financial reports for the period of the fourth quarter of 2019 to the third quarter of 2020 based on the purposive sampling method. The analysis technique used is descriptive quantitative analysis. The data source of this research uses secondary data sources obtained from the Indonesia Stock Exchange (IDX).The results of the study found that the CAMEL value at the time of the COVID-19 pandemic in 2019, the fourth quarter showed that the bank's financial health condition was NOT HEALTHY, in 2020 the first quarter showed that the financial health condition of the bank was NOT HEALTHY, in 2020 the second quarter showed the financial health condition of the bank in the condition is NOT HEALTHY and in 2020 the third quarter shows that the financial health condition of the bank is not HEALTHY.Kata Kunci: Bank Health Condition, CAMEL
ANALISIS PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAHAN (Study Empiris pada Badan Pencarian dan Pertolongan) J.R. Patiruhu; Stenley J. Ferdinandus; Welmin Marlo Komul
Soso-Q : Jurnal Manajemen Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v6i1.230

Abstract

This study aims to analyze the influence of budgetary participation on the managerial performance of the apparatus, the influence of budgetary evaluation on managerial performance of the apparatus, the influence of budget target clarity on the managerial performance of the apparatus, the influence of budget planning on the managerial performance of the apparatus and the influence of budgetary usage on apparatus managerial performance at Search and Relief Agency (BASARNAS).This research is empirical research, with sampling technique used is purposive sampling with criterion of respondent in this research is employee who perform function of accountancy / financial administration at Search and Relief Agency (BASARNAS), covering Head of Agency as official of budget user, head head of the unit as the authorized user of the budget / power of the goods user and the head of the field and part as the commitment maker (PPK). Data obtained through questionnaires distributed to the selected sample respondents. The analysis used was multiple regression analysis with the least squares equation and hypothesis test using t-statistic to test the partial regression coefficient and F-statistic to influence influence together with 5% confidence level.The result of the study shows that budget participation has a significant positive effect on managerial performance. Budget evaluation has positive but insignificant effect on managerial performance. The clarity of budget targets has a significant positive effect on managerial performance. Budget planning has a significant positive effect on managerial performance and Budget use has a significant positive effect on managerial performance. In addition, the variability of dependent variables that can be explained by the variability of independent variables is 94% while the remaining 6% is explained by other variables not included in the regression model.Keywords: Budgeting, Budget Evaluation, Budget Objective Clarity, Budget Planning, Budget Use, Managerial Performance
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN DENGAN KEJELASAN ANGGARAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada IAIN Ambon) Jumarny Jumarny
Soso-Q : Jurnal Manajemen Vol 7, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v7i2.997

Abstract

This study aimed at determining : the effect of absorption, the effect of budgeting clarity on budget absorption, and the effect of budgeting participation and budget absorption with budget clarity as the moderating variable. The Population in this study amounted to 35 people consisting of the Deanof the Faculty, Deputy Dean of General Administration and Financial Planning, Head of General Academic and student Administration Bereau, Head of Division, Head of Subdivision, Head of Department and General Functional position especially in education fieldsat state Islamic Insitute of Ambon. With Purposive Sampling technique, a sample of 35 people was obtained. Techniques of data analysis used in this study were multiple linear regression analysis and T test to examine the effect of independent variables, moderate variables, and dependent variables. The result of this study showed that : 1) budgeting participation did not affect the budget absorption because the significant value exceeds alpha 5% which is 41,3%.  2) budget clarity affected budget absorption because the significant value is less than alpha 5% which is 0%.  3) budgeting participation affected budget absorption with budget clarity  as the moderating variable because the significant value is less than alpha 5% which is 0%.   Keyword : Budgeting Participation, Budget Clarity, Budget Absorption.
FAKTOR FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN DAERAH MALUKU (Studi Empiris di SKPD Pemerintah Daerah Propinsi Maluku) Theresia F. Sitanala
Soso-Q : Jurnal Manajemen Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v5i2.696

Abstract

Present research is proposed to examine empirically the influences of human resource capasity, utilization of information technology, internal control of accounting over value of information of local financial reporting information. Technical sampling is performed using purposive sampling with criteria of employees (head and staff) of financial administration in SKPD Maluku Province. 100 respondents are asked to fill questioner which taken as primary data. Hypothetical analysis is performed by SPSS program.Empirically, the result present that capacity of human resource did not significantly affect the value of the area of financial reporting information. While the use of information technology and accounting internal controls significantly affect the value of the area of financial reporting information. Keywords: human resource capacity, utilization of information technology, internal control of accounting,  the area of financial reporting information 
ANALISIS PENGARUH KUALITAS PRODUK, PROMOSI DAN DESAIN TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG DI KOTA AMBON Walter Tabelessy
Soso-Q : Jurnal Manajemen Vol 8, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v8i1.1084

Abstract

This study aims to analyze the effect of product quality, promotion and design on the purchasing decisions of Samsung Smartphones in Ambon City. The population in this study is Samsung Smartphone consumers in Ambon. The sample used was 100 respondents with accidental sampling technique. Data collection techniques with questionnaires, while data analysis techniques using multiple linear regression analysis. From the F test results it is known that the regression model is feasible to measure the purchasing decisions of Samsung smartphones to consumers in Ambon City. Based on the results of multiple linear regression analysis of the t test, the results show that product quality, promotion and design have a significant effect on the purchasing decision of Samsung Ambon City Smartphones. Keywords: Product Quality, Promotion, Design, Purchasing Decisions

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