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FAKTOR-FAKTOR MOTIVASIONAL YANG BERPENGARUH TERHADAP PERILAKU KNOWLEDGE SHARING AUDITOR Kainama, Maryoni S
Manajemen & Bisnis Jurnal Vol 5 No 2 (2019)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.081 KB) | DOI: 10.37303/embeji.v5i2.86

Abstract

The purpose of this study is to identify and analyze the factors at the individual level that may affect the auditor auditor attitudes towards knowledge sharing behavior, which is expected to be able to add to our understanding of the behavior of interest and the factors underlying the increase or reduction of knowledge sharing behaviors performed by auditors . Necessary data is obtained by using a questionnaire containing grains measuring constructs of the variables used in the model study. Primary data were obtained at 153 answers from questionnaires filled out by auditors who work in public accounting firms registered with the Capital Market Supervisory Agency (BAPEPAM). Five proposed hypothesis proposed in this study, the first hypothesis which states that extrinsic motivation negatively affect the auditor's knowledge sharing attitudes, the second hypothesis states that the absorptive capacity has positive influence on the attitude of the auditor regarding knowledge sharing, the third hypothesis which states that organizational commitment has a positive effect the auditor's knowledge sharing attitudes, the fourth hypothesis which states that subjective norm has positive influence on the attitude of the auditor regarding knowledge sharing, and the fifth hypothesis which states that the sense of self-worth positive effect on the auditor's knowledge sharing attitude. This study is expected to provide practical implications for public accounting firms in order to encourage and increase the intensity of the behavior of knowledge sharing among employees by utilizing factors into the antecedents of knowledge sharing behavior. Public accounting firm can incorporate specific guidelines in their recruitment policies to enable them to recruit candidates that show characters that are consistent with the purpose and value of the company that will be associated with the ability to work in a team and a willingness to share knowledge Keywords: Knowledge sharing, Theory of reasoned action, Extrinsic Motivation, Absorptive capacity, Organizational Commitment, Sense of Self-Worth.
Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa FKIP Universitas Pattimura Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0 Maryoni Stevanny Kainama; Gerald Latuserimala; Syahrina Noormala Dewi; Theodora F Tomasoa
ProBank Vol 7, No 2 (2022)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v7i2.1338

Abstract

Kesiapan menjadi guru di era 4.0 dapat tumbuh dari berbagai faktor, antara lain Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi. Tujuan penelitian ini untuk mengetahui pengaruh PLP, Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi di Era Revolusi Industri 4.0. Penelitian ini termasuk kedalam jenis penelitian kuantitatif. Populasi dari penelitian ini adalah mahasiswa Prodi Pendidikan Ekonomi Universitas Pattimura Angkatan 2019 yang sudah mengikuti PLP I sebanyak 40 mahasiswa dengan menggunakan teknik sampling jenuh. Teknik pengumpulan data menggunakan angket kuesioner. Metode analisa data menggunakan regresi linier berganda. Hasil penelitian yang telah dilakukan membuktikan bahwa Pengenalan Lapangan Persekolahan (PLP) berpengaruh positif dan signifikan terhadap kesiapan mahasiswa menjadi guru akuntansi di era revolusi industry 4.0, sedangkan Penguasaan Teknologi Informasi dan materi akuntansi tidak berpengaruh terhadap kesiapan mahasiswa menjadi guru akuntansi era revolusi industry 4.0. Secara simultan variabel PLP, Penguasaan Teknologi, Penguasaan Materi secara simultan berpengaruh terhadap Kesiapan Mahasiswa Menjadi Guru akuntansi di Era 4.0.
KESENJANGAN TOPIK AKUNTANSI LEAN DALAM PEMBELAJARAN PADA MATA KULIAH AKUNTANSI BIAYA DAN AKUNTANSI MANAJEMEN PADA PERGURUAN TINGGI DI KOTA AMBON Kevin Hermanto Tupamahu; Maryoni Stevani Kainama; Real Tipawael
PEDAGOGIKA: Jurnal Pedagogik dan Dinamika Pendidikan Vol 11 No 1 (2023): Pedagogika: Jurnal Pedagogik dan Dinamika Pendidikan
Publisher : Prodi Pendidikan Guru Sekolah Dasar (PGSD) FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pedagogikavol11issue1page157-168

Abstract

Penelitian ini bertujuan untuk menginvestigasi tingkat cakupan materi pemikiran lean dan akuntansi lean di dalam pembelajaran mata kuliah akuntansi biaya dan akuntansi manajemen pada jurusan/program studi akuntansi di Kota Ambon serta untuk menginvestigasi alasan dosen menambahkan atau tidak menambahan cakupan topik tersebut dalam aktivitas pembelajaran. Populasi dalam penelitian ini adalah dosen akuntansi di Perguruan Tinggi di Kota Ambon. Teknik Penyampelan yang digunakan dalam penelitian ini adalah random sampling. Metode Pengumpulan data yang digunakan adalah survey kuesioner. Teknik Analisis data menggunakan deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa para dosen menganggap bahwa topik akuntansi lean merupakan hal yang penting, namun demikian mayoritas yang signifikan ditunjukkan bahwa buku pilihan mereka saat ini tidak memberikan liputan tentang topik akuntansi lean dan mayoritas dosen menunjukkan bahwa mereka tidak melengkapi materi akuntansi biaya dan akuntansi manajemen dengan topik akuntansi lean karena mereka kekurangan waktu saat memberi perkuliahan, terbatasanya referensi yang tersedia dan mereka tidak cukup paham dengan topiknya. Hasil ini menjadi indikasi bahwa lulusan dari jurusan/program studi akuntansi di Kota Ambon hanya memiliki sedikit atau bahkan tidak memiliki pemahaman tentang akuntansi lean, meskipun pengetahuan ini dbutuhkan dalam industri bisnis.
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, DAN KEAMANAN TERHADAP KEPUTUSAN MENGGUNAKAN E-WALLET APLIKASI DANA (STUDI PADA MAHASISWA PRODI PENDIDIKAN EKONOMI TAHUN 2020-2023) Tuasamu, Rinawati; Kainama, Maryoni S; Dewi, Syahrina Noormala
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p31-40

Abstract

The purpose of this study is to know the Influence of Perceived Benefit, Perceivedof Convenience and Security on the Decision to use the DANA E-walletsApplication among students the Economics Education Study Program in 2020-2023. This research method uses primary data, with the tests carried out beingDescriptive Analysis, Instrument Test (Validity and Reliability), ClassicalAssumption Test (Normality, Multicholineritas, Heterokedasticity, andAutocorrelation), Multiple Linear Regression Test, Hypothesis Test (T Test and FTest), and Coefficient Determination Test. The data used comes fromrespondents' statements distributed via a gform questionnaire with a total of 30respondents from the 2020-2023 Economic Education Study Program and 25statement items. The results of this research show that Perceived Benefit, Perceived of Convenience and Security Influence the Decision to Use the DANAApplication E-wallets.
ANALISIS PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PT. BANK TABUNGAN NEGARA (PERSERO) KC. AMBON Angkotta, Anatasia Z; Kainama, Maryoni S; Tomasoa, Theodora F
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p76-86

Abstract

The aim of this research is to analyze the influence of internal control on fraud prevention at PT Bank State Saving (Persero) KC Ambon. The practical benefit of research is that for companies, it can be used as input in making decisions to apply accounting methods and in improving supervision within the company. The method used in this research uses quantitative research with the aim of finding answers to a phenomenon or question through data processing applications, namely using SPSS Software with the Simple Linear Regression method. The results of this research show that variable Apart from that, the role of internal control at Bank Tabungan Negara (BTN) Persero KC. Ambon is also included in the good category. BTN's internal control in carrying out its duties has used a system that is in accordance with applicable policies, plans, procedures, laws and regulations.
PEMANFAATAN MEDIA SOSIAL FACEBOOK DALAM MENINGKATKAN PENJUALAN ONLINE SHOP Bugal, Nurmi; Kainama, Maryoni S; Tomasoa, Theodora F
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 2 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i2.p37-47

Abstract

This study aims to determine the utilization of Facebook social media in increasing sales of online shop light store banda products, using descriptive qualitative research methods, data collected through in-depth interviews and observations of shop owners light store banda, employees and customers. The results showed that the benefits of Facebook social media in product marketing by using events such as discounts to increase product sales at the Cahya Store banda, seen through the sales level of the light store banda store by 40%. The implications of this study can show that the application of a sales promotion strategy through Facebook can be a solution in increasing product sales.
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP PERMINTAAN KREDIT USAHA MIKRO PADA PT BANK MALUKU & MALUT KANTOR CABANG UTAMA DI KOTA AMBON Maitimu, Agustin Gebriel; Kainama, Maryoni S; Tomasoa, Theodora F
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 2 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i2.p1-11

Abstract

This study aims to determine the effect of credit interest rates on the demand for micro-enterprise credit at PT Bank Maluku & Malut's main branch office in Ambon City. This research is a descriptive quantitative study. The data collection technique used is documentation, using financial report data, specifically credit interest rate reports and notes on micro-enterprise credit demand reports at PT Bank Maluku & Malut's main branch office in Ambon City. Data analysis techniques in this study include simple linear regression, classical assumption testing, and hypothesis testing. The results of this study indicate that variable (X) or credit interest rates have a significant effect on the demand for micro-enterprise credit at PT Bank Maluku & Malut's main branch office in Ambon City because the sig value of 0.002 is smaller than 0.05 and the calculated t-value is -3.207 < t-table 1.6710. Based on these results, it shows that if there is an increase in the credit interest rate variable (x) by 1%, there will be a decrease in the demand for micro-enterprise credit variable (y), and vice versa.