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All Journal Jurnal Pendidikan Ekonomi
Kevin Hermanto Tupamahu
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 Implementasi Digital Banking dalam Peningkatan Kualitas Layanan pada Bank Bri Unit Unpatti Ambon La Pirwan Sampulawa; Kevin Hermanto Tupamahu; Syahrina Noormala Dewi
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.p85-94

Abstract

The rapid advancement of information technology has driven a transformation in banking services through digital banking, offering customers greater accessibility and transaction efficiency. This study aims to analyze the implementation of digital banking at BRI Unit Unpatti Ambon and to identify the barriers and solutions applied to improve service quality. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation. Findings reveal that the adoption of digital banking, particularly through BRImo services and supporting facilities, enhances customer satisfaction, accelerates transaction processes, and strengthens user loyalty. The main challenges identified include limited digital literacy, especially among elderly customers, inadequate internet access in certain regions, and rising cybersecurity risks. These results highlight the necessity of training programs for employees and customers, expansion of internet infrastructure, and strengthening of internal security systems. This study provides new insights into how digital banking can enhance service quality in a local context while offering practical recommendations for sustaining digital banking innovation in Indonesia.
Co-Authors Dian Sukma Nukuhehe La Pirwan Sampulawa Syahrina Noormala Dewi Theodora Florence Tomasoa