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All Journal Jurnal Pendidikan Ekonomi
Theodora Florence Tomasoa
Program Studi Pendidikan Ekonomi FKIP Universitas Pattimura
Economics, Econometrics & Finance Other

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Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan di Bursa Efek Indonesia Theodora Florence Tomasoa; Kevin Hermanto Tupamahu
Jurnal Pendidikan Ekonomi Vol 5 No 1 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i1.p19-31

Abstract

Timeliness in financial reporting is a crucial indicator of transparency and accountability in capital markets. This study examines the effects of profitability, audit quality, and firm size on the timeliness of financial reporting among manufacturing companies listed on the Indonesia Stock Exchange during 2010–2013. A quantitative approach with an explanatory design was employed, involving 89 companies (356 observations) selected through purposive sampling. Data were analyzed using binary logistic regression. The results show that all three independent variables significantly influence reporting timeliness when tested simultaneously. Partially, only profitability and audit quality have significant effects, while firm size does not. The adjusted R² value of 0.037 indicates that the model explains only 3.7% of the variability in reporting timeliness. These findings emphasize the importance of profitability and audit quality, although their contributions are limited. Practically, companies should enhance financial performance and engage high-quality auditors to improve the timeliness of financial reporting
Penetapan Harga Pokok Produksi Dalammenentukan Harga Jual dengan Menggunakan Metode Variable Costing (Studi pada Usaha Pabrik Roti Ainayah Kota Ambon) Dian Sukma Nukuhehe; Kevin Hermanto Tupamahu; Theodora Florence Tomasoa
Jurnal Pendidikan Ekonomi Vol 5 No 2 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i2.p95-110

Abstract

The determination of the cost of goods manufactured (COGM) is crucial in setting a competitive selling price and ensuring business sustainability. Ainayah Bread Factory in Ambon has faced challenges in accurately calculating COGM due to its reliance on simple methods. This study aims to analyze the application of the variable costing method in calculating COGM and determining the selling price. A descriptive qualitative approach was applied using interviews, observations, and documentation. The findings reveal that the total monthly production cost is Rp205,540,280 with a production capacity of 180,000 breads, resulting in a unit cost of Rp1,141.89. With a selling price of Rp1,300 per unit, the profit margin reached Rp158.11 or 13.84% of revenue. These results confirm that variable costing provides more accurate cost information and supports sound pricing decisions. The condition highlights the enterprise’s potential for growth, efficiency improvement, and long-term competitiveness. The study implies the importance of cost accounting education for SMEs and recommends training on basic financial reporting to strengthen business sustainability.
Analisis Badan Usaha Milik Desa (Bumdes) dalam Meningkatkan Kesejahteraan Masyarakat di Desa Masawoy Kecamatan Ambalau Kabupaten Buru Selatan Hamin Belasa; Maryoni Stevanny Kainama; Theodora Florence Tomasoa
Jurnal Pendidikan Ekonomi Vol 5 No 2 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i2.p74-84

Abstract

Masawoy Village in Ambalau Sub-district, South Buru Regency, successfully established BUMDes Rubi to manage local potential, especially in the fisheries sector. This study aims to analyze the contribution of BUMDes in enhancing community welfare through capture fisheries (bobong) and other empowerment programs. The research applied a descriptive qualitative method using observation, interviews, and documentation. The findings indicate that BUMDes Rubi has significantly impacted local economic growth, reduced unemployment, and increased household income. It also serves as a platform for social and economic learning, particularly for village youth. Despite challenges such as lack of equipment and limited managerial capacity, community participation and local policy support are key to its success. These results highlight how community-based economic management can serve as an effective strategy for rural development. The village government is encouraged to diversify business units, enhance managerial training, and foster active public involvement to ensure program sustainability. Keywords:
Co-Authors Dian Sukma Nukuhehe Hamin Belasa Kevin Hermanto Tupamahu Maryoni Stevanny Kainama