Jurnal Administrasi Terapan

Pengaruh Pendidikan Dan Pelatihan Terhadap Kinerja Kerja Pegawai Negeri Sipil (PNS) Pada Kantor Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Seram Bagian Barat

Semuel Souhoka — 2024-09-28

The aims of this research are 1). To determine the influence of education on the performance of civil servants at the West Seram Regency Population and Civil Registration Service Office. 2). To determine the effect of training on the performance of civil servants at the West Seram Regency Population and Civil Registration Service Office. 3). To determine the influence of education and training on the performance of civil servants at the West Seram Regency Population and Civil Registration Office. The analytical tools used are Classical Assumption Test, Descriptive Analysis, Multiple Linear Regression, Hypothesis Testing. The research results obtained that: 1). Education and training simultaneously have a significant effect on the performance of Civil Servants. 2). Education partially has a significant effect on the performance of Civil Servants. 3). Partial training has a significant effect on the performance of Civil Servants. 4). Variations in employee performance are explained by education and training by 79.6%, while 20.4% are explained by other variables not analyzed in the model, including work stress, work environment, etc.

Keywords: Education, Training, Performance

Pengaruh Pengelolaan Kearsipan terhadap Kinerja Pegawai Dinas Perpustakaan dan Kearsipan Kota Ambon

Dewi Nanulaitta — 2024-09-28

Records management is important for an organization where good records management will increase the success or performance of an agency's employees. Based on the results of observations made at the Ambon City Library and Archives Service Office, it shows that archive management at the Ambon City Library and Archives Service Office is not optimal. This can be seen from the lack of accuracy of employees in storing records and inadequate facilities. This research aims to determine and analyze the influence of archives management on the performance of Ambon City Library and Archives Service employees.

The analytical method used in this research is quantitative analysis and simple linear regression. Archives management at the Ambon City Library and Archives Service has an average value of 3.51 which is interpreted as good, and employee performance has an average value of 3.68 which is interpreted as good. The results of hypothesis testing for Archives Management on Performance obtained a calculated t value of 8.471 so it can be concluded that archives management has a positive effect on performance. The results of the coefficient of determination show that the influence of archives management on employee performance at the Ambon City Library and Archives Service is 71.9% while the remaining 28.1% is influenced by other variables.

Based on these results, it can be concluded that the better the records management, the better the employee performance. Efforts to improve archives management by providing archivists with the opportunity to take part in archives training to become more skilled at work.Â Â

Keywords: Archives Management, Performance

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Pengaruh Store Atmosphere Dan Harga Terhadap Keputusan Pembelian Konsumen Pada Toko Adin Di Kota Ambon

Wa Santi — 2024-09-30

This study aims to analyze the influence of store atmosphere and price on consumer purchasing decisions at Adin Store in Ambon City. Adin Store has experienced various issues that reduce consumer comfort and satisfaction, such as difficult access, uncomfortable interiors, inefficient layout, and negative perceptions of prices. These factors have resulted in a decline in the store's customer base.

A sample of 60 respondents was taken using a non-probability sampling technique with an accidental sampling approach. Data were collected using a survey method by distributing questionnaires to consumers. The analytical method used is multiple linear regression analysis with the help of SPSS 24.0 software.

The results of the study show that the first hypothesis produced a t-value of 4.903 with a probability of 0.030 (p < 0.05), indicating that store atmosphere has a positive and significant effect on purchasing decisions at Toko Adin in Ambon City. The second hypothesis produced a t-value of 5.863 with a probability of 0.000 (p < 0.05), indicating that price also has a positive and significant effect on purchasing decisions. price was found to have a greater influence on purchasing decisions compared to store atmosphere at Toko Adin in Ambon City.

Keywords: Store Atmosphere, Price, Purchasing Decision.

Analisa Peramalan Jumlah Produksi Batako Pada Usaha Batako Papa Press Di Kota Ambon

Ditania Ditania — 2024-09-30

Brick Papa Press has never done production forecasting since the establishment of the business until now, so when the company produces bricks, the number of existing brick demand decreases, while when the brick production company decreases, the existing demand increases. This study aims 1) to clearly find out the calculation of the production forecast of Batako Papa Press in the future 2) to help provide an overview for the company about the calculation of production forecast for the coming year.

This research is a quantitative descriptive research, namely the author provides an overview of forecasting calculations for the future, while the method used here is by using linear trend analysis. The result of this discussion is the total brick production in 2021 as many as 10,455 bricks, in 2022 as many as 8,350 bricks and in 2023 as many as 6,245 bricks

The conclusion of this writing is from calculations that have been carried out using the linear trend method, namely in 2021 as many as 10,455 bricks, in 2022 as many as 8,350 bricks, and in 2023 as many as 6,245 bricks. The standard error of estimation shows that the error rate in forecasting brick production is 3,065 bricks, so there is a possibility of errors in doing this forecast

Keyword: Forcasting Production

Analisis Pengaruh Likuiditas Terhadap Profitabilitas PT. BPD Maluku Malut (Persero)

Julvana S. Tentua — 2024-09-30

BPD Maluku Malut (Persero), a regional government-owned enterprise operating in the banking sector, was established by the local government to increase regional revenueâ€”a phenomenon observed at PT. BPD Maluku Malut (Persero) is that the ability to generate profit is inversely related to liquidity. Increased liquidity represents a cost of decreased profitability. This research aims to prove the influence of liquidity on profitability at PT empirically. BPD Maluku Malut (Persero).

Using a quantitative approach, this study attempts to examine the influence of liquidity, represented by the Current Ratio and Quick Ratio, on profitability, represented by Return On Asset, at PT. BPD Maluku Malut (Persero). The data used is secondary data obtained from PT's financial statements. BPD Maluku Malut (Persero) for the period from 2013 to 2018. The method used in this research is multiple linear regression analysis.

Based on the results of data analysis using the statistical method of multiple linear regression with the help of SPSS software, the Current Ratio has a significance value of 0.097, and the Quick Ratio has a significance value of 0.66. These results suggest that the Current Ratio and Quick Ratio do not significantly affect Return On assets

Keywords: Liquidity, Profitability, Current Ratio, Quick Ratio and Return On Assets

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PT. BFI FINANCE CABANG AMBON

Darto Rahayaan — 2024-09-30

Quality of service is one of the keys that must be owned by entrepreneurs, both those who are just starting a business or those who have been in the business world for years. That is, the quality of service is the level of service related to meeting the expectations and needs of consumers. That is, a service can be called quality if it meets most of the expectations of consumers. Service quality from PT. BFI Finance Ambon Branch has not been carried out optimally so that it has not been able to provide satisfaction to consumers.

This study aims to determine the effect of service quality on consumer satisfaction at PT. BFI Finance Ambon Branch, the respondents involved in this study were 78 respondents, the sampling technique in this study used probability sampling. Data was collected using a survey method by distributing questionnaires to consumers. The data analysis used to test the hypothesis in this study is a simple linear regression analysis using SPSS 21.0 software.

From the results of the hypothesis research, it produces a tcount value of 15,298 > 1,664 or at a significant value of 0,000 <0.05. The results of this study indicate that service quality has a positive effect on customer satisfaction at PT. BFI Finance Ambon Branch.

Keywords: Service Quality, Consumer Satisfaction.

Peran Brand Image Dan Persepsi Harga Terhadap Keputusan Pembelian Produk Body Lotion Di Kota Ambon

Rika Mahra Tjira — 2024-09-30

This study aims to analyze the influence of brand image and price perception on the purchase decision of Scarlett Whitening body lotion products in Ambon City. Scarlett Whitening body lotion has received various complaints that diminish consumer comfort and satisfaction, such as the product not providing as much benefit as competitors in a similar price range. A sample of 100 respondents was selected using non-probability sampling with a purposive sampling approach. Data was collected through a survey by distributing questionnaires to consumers. The analytical method used was multiple linear regression analysis with the assistance of SPSS software version 22.0. The results of the study show that hypothesis one produced a t-count value of 2.064 and a table distribution value at a 5% significance level of 1.661, yielding a t-count > t-table result, or 2.064 > 1.661, with a significance level of less than 0.05 (0.042 < 0.05). For hypothesis two, a t-count of 7.857 was obtained with a table value of 1.661, resulting in t-count > t-table, or 7.857 > 1.661, with a significance level also less than 0.05 (0.000 < 0.05). Based on the study's findings, it can be concluded that both brand image and price perception variables have a positive and significant influence on purchase decision. Brand image has a significant positive effect on purchase decision for Scarlett Whitening body lotion products in Ambon City. Price perception has a stronger influence on purchase decision for Scarlett Whitening body lotion products in Ambon City compared to brand image.

Tinjauan Lingkungan Fisik Pada Madrasah Aliyah Al Muslim Ambon

Safna Kaplale — 2025-01-22

The purpose of this writing is to be able to find out how the adequate physical work environment in
"Madrasah Aliyah Al-Muslim Ambon".
This research is qualitative in which the author describes the physical work environment at Madrasah Aliyah Al-Muslim Ambon. The data analysis technique used in this writing is with a qualitative analysis technique, namely using a theoretical approach according to experts related to this writing. The results of this study show that the physical environment in Madrasah Aliyah Al-Muslim Ambon is not yet feasible.
The conclusion that can be drawn from this writing is that the physical condition that occurs at Madrasah Aliyah Al-Muslim Ambon is seen from the color of the paint on the walls that have begun to fade and be damaged due to the condition of the building, poor lighting due to the absence of window installation so that the sun's rays reflect the light directly, the air in the room due to the absence of ceiling installation in each room which can cause the air temperature to increase further and leakage on zinc roofs, the humidity on the walls is the same as the color of the paint that has faded and is damaged due to the condition of the building that has been damp, and the cleanliness of the room has not been properly maintained due to the floor that has been damaged because it is still using basic cement.

Keywords :Physical Environment

MENGUNGKAP PANCASILA SEBAGAI PARADIGMA PENDIDIKAN AKUNTANSI INDONESIA

Zulkarim Salampessy — 2024-09-30

This research was conducted with the aim of revealing Pancasila as a paradigm of accounting education in Indonesia. This is a necessity where the national education system is based on Pancasila and UUD 1945. In this research, the author uses the Methodology of Wawasan Nusantara (MWN) and the Method of Kerakyatan with a conceptual approach. The objects of research are people who dedicate themselves to producing research works that are useful for many people. Research works that enlighten and inspire many people. Qualitative data on paradigms or world views, Pancasila as a paradigm, accounting education, ontology, epistemology, methodology, methods, axiology, and so on, which are sourced mainly from articles and books. The author collects the data using library techniques. Production of results and discussion using deductive techniques. The research results show that accounting education in Indonesia has the Pancasila paradigm as a broad world view, which includes ontology, epistemology, methodology, methods and axiology of accounting education.

Keywords: Pancasila Paradigm, Ontology, Epistemology, Methodology, Method, Axiology, Accounting Education.

Pengaruh Kualitas Produk dan Harga Terhadap Minat Beli Produk Thrifting di Pasar Mardika Kota Ambon

Agnes A Tahya — 2024-09-30

The purpose to be achieved in this study is to find out the influence of product quality and price on the buying interest of thrifting products at Mardika Market, Ambon City. The type of research used in this study uses a quantitative analysis method. This study uses regression analysis techniques. From the results of the research that has been carried out, it is found that the quality of the product has a positive and significant effect on the buying interest of thrifting clothing consumers at the Mardika Market, Ambon City. Based on the results of the t-test, a tcount value of 8,963 > table 2,010 with a Sig. level of 0.000 < 0.025. 2. Price has a positive and significant effect on the Buying Interest of thrifting clothing consumers at Mardika Market, Ambon City. Product quality and price together have a significant effect on the buying interest of consumers of thrifting clothing at Mardika Market, Ambon City. Based on the results of the simultaneous test F, the value of Fcal was 103,746> 3.20 Ftabel and the Sig value was 0.000 < 0.05.
Keywords: Product Quality; Price; Buying Interest; Thrifting Products.

Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Motor Honda CBR 150 R Pada PT. Maluku Graha Motor

Yohana Sopamena — 2024-09-30

PT. Maluku Graha Motor is a company that engaged in automotive industry, in the form of sales and service of Honda motorbikes which are well known in Eastern Indonesia. Price and product quality strategies are ones of the factor that are expected to increase consumer purchase decision of Honda CBR 150 R motorcycle at PT. Maluku Graha Motor. The pricing strategy use the standard mark-up pricing while product quality strategy that used is motorbike appearance gets more sporty, the headlights are equipped with LED technology, the speedometer is digital, the braking quality is fairly good, the transmission and clutch are smooth, full features , good motor handling, good material quality compared to previous versions, good paint and striping quality, also fitting suspension settings. For this reason, this study aims to determine the effect of price and product quality on purchase decision for Honda CBR 150 R motorcycle at PT. Maluku Graha Motor.
This type of research is qualitative and quantitative using multiple linear regression analysis tools. Based on the research results with assistant of SPSS 20 software, the regression equation Y = -3.587 + 0.086X1 + 0.678X2 was obtained. In proving the hypothesis through the results of the T test for the price variable, the T value < T table (0.523 < 2.008) and the T test for the product quality variable obtained T count > T table (4.709 > 2.008), so it can be concluded that there is no effect of price partially while there is an effect of product quality on purchase decision of Honda CBR 150 R. From the calculation results also obtained the value of r table> r count and Cronbach Alpha > 0.6
Based on these results it can be concluded that price has no positive effect while product quality has positive effect on purchase decision, and submitted suggestion for PT. Maluku Graha Motor is company should be further improve purchase decision by attract customerâ€™s interest to purchase Honda CBR 150 R motorcycle through pricing.

Keywords: Price, Product Quality, Purchase Decision

PENGARUH HARGA TERHADAP MINAT BELI SKINCARE MS GLOW

Femilia Christin Sopakua — 2024-09-30

ABSTRACT
The beauty business, including skincare, is increasingly becoming a trend today. One such example is MS Glow skincare, a local brand known for its good quality, especially regarding health and safety in usage. However, the phenomenon observed is that this skincare has not been able to reach all market segments due to its relatively high price. One of the segments facing purchasing challenges includes students, such as those in the Applied Bachelor's Degree Program in Business Administration, Department of Business Administration, Ambon State Polytechnic. Price is a significant factor contributing to the low purchase interest in MS Glow skincare products. The objective of this study is to determine the effect of price on the purchase interest in MS Glow skincare products among students of the Applied Bachelor's Degree Program in Business Administration, Department of Business Administration, Ambon State Polytechnic. A sample of 79 respondents was taken using probability sampling with a purposive sampling approach, where respondents selected must have previously used skincare products. This study uses a simple linear regression analysis method with SPSS software version 22, resulting in the regression equation Y = 4.916 - 0.239X. The hypothesis test results show a "t-value" of 2.769 with a probability of 0.005 (p<0.05), where the regression coefficient for variable X is -0.239. Based on these results, it can be concluded that Price has a negative and significant effect on the Purchase Interest in MS Glow skincare products among students of the Applied Bachelor's Degree Program in Business Administration, Department of Business Administration, Ambon State Polytechnic.

Keywords: Price, Purchase Interest

PENGARUH FASILITAS KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KABUPATEN MALUKU TENGAH

Orgenes Pelasula — 2024-09-30

This research aims to analyze the influence of work facilities on employee performance at the General Section of the Central Maluku district office. The research method used was simple linear regression analysis with a sample of Central Maluku District General Office employees. This research uses a quantitative approach with data collected through questionnaires distributed to Central Maluku District General Office employees. Data analysis uses simple linear regression to test the influence of the independent variable (work facilities) on the dependent variable (employee performance). The research results show that work facilities have a positive and significant effect on employee performance with a regression coefficient of 0.513. The practical implications of the research are the need to improve facilities and develop employee capabilities to increase efficiency, effectiveness and quality of public services.

Keywords: Work Facilities, Employee Performance

PENGARUH PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT JASA RAHARJA CABANG MALUKU

Muhammad Amin Tamamala — 2024-09-30

The Effect of Training and Work Discipline on Employee Performance at PT Jasa Raharja Maluku Branch,
This research is inseparable from the Human Resources of a company. For this reason, the author made this study to find out and analyze the influence of training and work discipline on employee performance at PT Jasa Raharja Maluku Branch. Data analysis was carried out quantitatively, the population in this study was 30 employees of PT Jasa Raharja Maluku Branch and the sample used in this study was 30 people. The data collection technique in this study uses questionnaires and documentation used to obtain data on PT Jasa Raharja Maluku Branch, and the data analysis technique in this study uses Validity Test, Normality Test, Reliability Test, multiple linear regression test, t test and f test and determination coefficient. The data processing in this study uses the SPSS program (version 26).
The results of this study show that Training (X1) has a positive and significant effect on Employee Performance (Y) at PT Jasa Raharja Maluku Branch, Work discipline (X2) has a positive and significant effect on employee performance (Y) at PT Jasa Raharja Maluku Branch, Training and Work Discipline have a positive and significant effect on Employee Performance at PT Jasa Raharja Maluku Branch.

Keywords: Training, Work Discipline, Employee Performance

Penentuan Biaya Produksi Sagu Pada Usaha Ibu Eka Di Desa Nolloth, Kecamatan Saparua Timur, Kabupaten Maluku Tengah

Cresmenda Patty — 2024-09-30

The cost of production is an important factor in a business, because it cab help companies determine appropriate selling prices, calculate profits, monitor production expenses, and evaluate production processed for potential improvement. One of the challenges faced by individual businesses, such as ibu Eka's, is accurately calculating production costs. Not all expenses incurred during the production process are included as production costs, as only the costs of raw materials, auxiliary materials, and fuel are considered. This leads to inaccuracies in calculating the total production costs for producing sagu (sago). This study adopts a descriptive quantitative approach. The quantitative data collected includes the production costs incurred for sago production in July 2024, sourced from ibu Eka, the business owner. Data was obtained through interviews and direct observation at the research location. The collected data was analyzed using the full costing method to determine the total production cost of sagu (sago). The findings indicate that the raw material cost for sago production was IDR 403,500, direct labor costs amounted to IDR 180,000, and factory overhead costs were IDR 131,183. Consequently, the total production cost for a single batch of sago production in July 2024 was IDR 714,683.

Keywords: Production Costs, Full Costing

Analisis Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah

Stenly Almendo Waisapy — 2024-09-30

This study analyzes the contribution of Motor Vehicle Tax to the Regional Original Revenue of Maluku Province for the period 2019-2023. The analysis technique used is contribution analysis, by compare the relationship of motor vehicle tax revenue with the total of Local Original Income of Maluku Province. The findings indicate that despite a decline in revenue realization due to the COVID-19 pandemic on 2020, the contribution of Motor Vehicle Tax to Local Original Income remained consistently high. The percentage contribution of Motor Vehicle Tax for each year is as follows: 79.78% in 2019, 71.35% in 2020, 76.61% in 2021, 79.08% in 2022, and 80.86% in 2023. This findings indicate the significance of Motor Vehicle Tax as a vital source of regional revenue and highlight the regional government's efforts to enhance public awareness and compliance regarding tax payment obligations.
Keywords: contribution, motor vehicle tax, regional original revenue

Analisa Pendapatan Kelompok Tani Desa Taeno di Kota Ambon

Aldi Aldi — 2024-09-30

This study aims to analyze the income of the Taeno Hamlet farmer group business precisely.

It is hoped that farmers can identify the problems faced in order to increase their business income.

The difference between income and all costs incurred is income (Soekartawi, 2017). To calculate farm income, what must be known is all expenses and income during the farming business run within the specified time. To calculate farm income, you can use the formula: Y = TR - TC

The income of the farmer group from the 4 types of plants produced is IDR 424,930,000 and the total cost incurred is IDR 35,430,000 so that the income obtained is IDR 389,500,000. To further increase agricultural yields, farmers must plant other crops while waiting for the harvest period such as basil, spring onions so that in between the time before waiting for the main crop harvest, farmers will get results from other crops.

Farmers are advised to sell directly to the market and not through second hands, which causes the selling price to be too low.

Keyword :Farmer Income

Peran Akuntansi Biaya untuk Mengurangi Risiko Keuangan pada Usaha Perikanan Tradisional di Pesisir

James Pelupessy — 2024-09-30

This research aims to explore cost accounting practices in the scope of fishing businesses. Coastal communities and traditional fishing businesses in coastal areas are often faced with high financial risks that affect business sustainability. This research method uses a descriptive qualitative approach. Data was collected mainly through direct interviews with fishermen who had . The research results show that this can occur due to a lack of public awareness in managing finances and erratic spending every day so that financial management is not well organized. However, there are visible challenges in understanding and implementing financial recording in this sector.

Analisa Strategi Pemasaran Untuk Meningkatkan Penjualan Produk Pada Industri Mebel â€œTâ€ Desa Poka Kecamatan Teluk Ambon Provinsi Maluku

Wa Emi Nurlette — 2024-09-30

The furniture industry is a type of business whose products can be marketed and are able to compete in the world of market competition. And that is what happened to "T" furniture in Poka Village, Teluk Ambon District, Maluku Province, which produces goods based on orders. However, what happened to "T" furniture was that the marketing strategy implemented was less than optimal and had an impact on sales results that did not meet sales targets, as a result of implementing a marketing strategy through a marketing mix that was not yet effective. The aim of this research is to analyze the marketing strategy applied to "T" furniture.
The method used is a qualitative method consisting of marketing mix indicators such as product strategy, distribution strategy, promotion strategy and pricing strategy and the research technique used is through interviews, observation and documentation, then analysis is carried out using a literature study approach and then described using a descriptive qualitative approach. The research results show that "T" furniture has not been able to implement the marketing mix strategy optimally.
In reality, what happens is that the marketing strategy implemented does not have much influence on production marketing because its implementation is not optimal. For this reason, "T" furniture must implement a marketing strategy through a good and appropriate marketing mix in order to achieve sales targets and attract consumer buying interest.

Keywords: Marketing strategy

PENGARUH KETERAMPILAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA BAWASLU PROVINSI MALUKU

Christina Mainake — 2024-09-30

This research aims to find out how work skills influence the work productivity of employees of the Maluku Province Election Supervisory Agency. This research was conducted because problems were discovered which showed that employees' work skills were inadequate in time management to carry out their duties. This will ultimately affect employee work productivity in terms of time and energy in the agency in general.
This research is empirical research, with the entire population of employees at the Maluku Province Election Supervisory Agency. The data sample for this research consisted of 61 respondents, but only 56 respondents returned the questionnaire and were in the further data processing process. The analysis technique used is simple linear regression analysis.
The research results show that work skills facilities have a positive and significant effect on the work productivity of employees of the Maluku Province Election Supervisory Agency. This means that the better the skills an employee has, the higher the employee's work productivity will be.

Keywords: Work Skills, Work Productivity.

Pengaruh Beban Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada CV. Sumber Harta Laut Mas Ambon

Wa Yuyun — 2024-09-30

Based on the initial survey on CV. Sumber Harta Laut Mas Ambon shows that there are indications of workload problems on employees. On the other hand, it also shows symptoms of work stress so that it has an impact on employee performance. This study aims to determine how the effect of workload and work stress on employee performance at CV. Sumber Harta Laut Mas Ambon.
The analytical method used in this study is descriptive analysis and multiple linear regression analysis. Descriptive analysis shows that the workload on employees of CV. Sumber Harta Laut Mas Ambon with an average value of 3.70 which is interpreted as high, while stressaverage work value of 3.02 which is also interpreted as high. The results of the regression analysis show that workload has a negative and significant effect on the performance of CV. Sumber Harta Laut Mas Ambon, work stress has a negative and significant impact on the performance of employees. CV. Sumber Harta Laut Mas Ambon And simultaneously workload and work stress have a significant effect on employee performance.
Based on the results of this study, it can be concluded that the higher the workload and work stress, the lower the employee's performance. To overcome this, CV. Sumber Harta Laut Mas Ambon must try to reduce workload by paying attention to working conditions, and use of working time and targets to be achieved. Employee stress levels must also be reduced by paying attention to symptoms of employee stress on psychological, physical and behavioral indicators so that employee performance increases.

Keywords: Workload, Work Stress, Employee Performance.

Pengaruh Kecerdasan Emosional Dan Kontrol Perilaku Terhadap Minat Berkarir Menjadi Akuntan Publik

Samie Jacobs — 2024-09-30

This study aims to determine empirically the influence of emotional intelligence and the influence of behavior control on career interest as a public accountant. The sample of this study was undergraduate students of the Faculty of Economics and Business, Department of Accountancy, Pattimura University batch 2018, who were still active as many as 140 respondents. The sampling technique used was non-probability sampling with the characteristic of purposive sampling. The data used are primary data collected through questionnaires to respondents. The data obtained were then analyzed using multiple linear regression analysis techniques with the help of SPSS 24 software. The results of the study proved that: (1) The level of Emotional Intelligence of the Students of the Faculty of Economics and Business, Pattimura University, Ambon greatly influenced the Career Interest of Being a Public Accountant. (2) The low behavioral control of students from the Faculty of Economics and Business, Pattimura University, Ambon, grestudyâ€™s resultsatly affects the interest in having a career as a public accountant. (3) It shows that the higher the employment intelligence and behavioral control a person has, the higher the career interest in becoming a public accountant.

Keywords: Public Accountant, Emotional Intelligence and Behavior Control

PENERAPAN AKUNTANSI KOPERASI PADA KOPERASI SIMPAN PINJAM (KSP) MUTIARA DI DESA LATERI

Silvania M. Salamony — 2024-09-30

This research aims to understand how Cooperative Accounting is applied at the Mutiara Savings and Loan Cooperative (KSP) in Lateri Village within the framework of the implementation of the Minister of Cooperative and SMEs Regulation No. 2 of 2024. To achieve this objective, documentation and interviews were used to obtain data such as columnar balances, comparative balances, operating result calculations, and other necessary information fot this study. The research found that the financial reports produced by KSP Mutiara do not yet comply with the financial reporting requirements according to Regulation No.2 of 2024. Therefore, it is hoped that KSP Mutiara will be able to prepare financial repoarts in accordance with Regulation N0.2 of 2024 in the future.