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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jambura Accounting Review Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) Literacy: Jurnal Pendidikan Ekonomi Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Manajemen dan Kewirausahaan International Journal of Information Techonology and Education (IJITE) Abdimas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen International Journal of Applied Business and International Management Journal of International Conference Proceedings Innovative: Journal Of Social Science Research International Journal of Curriculum Development, Teaching and Learning Innovation Jurnal Akuntansi Manado (JAIM)
Kambey, Joseph
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengaruh Keputusan Investasi Keputusan Pendanaan dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek indonesia Doloy, Reisa; Kambey, Joseph; Sumampouw, Jetje F
Manajemen dan Kewirausahaan Vol. 6 No. 1 (2025): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v6i1.12193

Abstract

Riset ini bertujuan untuk menganalisis pengaruh keputusan investasi keputusan pendanaan dan profitabilitas terhadap nilai perusahaan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia BEI Riset ini memakai pendekatan kuantitatif dengan data sekunder Sampel ditentukan melalui metode purposive sampling sehingga didapatkan 38 perusahaan dengan total 190 observasi selama periode 2019 2023 Analisis data dilakukan memakai regresi data panel dengan pendekatan Common Effect Model melalui perangkat lunak Eviews 12 Hasil penelitian menunjukkan bahwa keputusan investasi keputusan pendanaan dan profitabilitas masing masing berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan Hasil penelitian ini menunjukkan keputusan manajerial pada sektor perbankan lebih sensitif dibandingkan dengan sektor lainnya Temuan ini memberikan kontribusi bagi akademik maupun praktisi dalam menelaah determinan nilai perusahaan < p> < p> The current < em>research aim is to analyze the impact of investment decisions financing decisions and profitability on firm value in conventional banking companies listed on the Indonesia Stock Exchange IDX This study employs a quantitative approach utilizing secondary data The sample is determined through purposive sampling resulting in 38 companies with a total of 190 observations during the period 2019 2023 The data is analyzed using panel data regression with a Common Effect Model approach through Eviews 12 software The results showed that investment decisions financing decisions and profitability have a negative and insignificant effect on firm value< em> The findings showed that managerial decisions in the banking sector are more sensitive than those in any other sector The findings also contribute to academics and practitioners in determining firm value < em>< p>
Training Management for Patient Education in Critical Care Areas at a Central General Hospital in Manado, Indonesia Laihad, Mordekhai L; Rawis, Joulanda A M; Palilingan, Rolles N.; Kambey, Joseph Philip
International Journal of Information Technology and Education Vol. 4 No. 4 (2025): September 2025
Publisher : JR Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Patient and family education is a cornerstone of quality healthcare, particularly in critical care areas where clinical uncertainty, high-risk decisions, and emotional distress converge. Despite its recognized importance, patient education in intensive care settings often remains inconsistent due to time pressure, heavy workloads, communication barriers, and limited standardized tools. This qualitative case study analyzes how training management can improve patient education practices in a critical care environment at a central general hospital in Manado, Indonesia. The study examines (1) training planning and needs assessment, (2) training implementation strategies, (3) training evaluation, and (4) contextual factors influencing success. Data were collected through in-depth interviews, FGDs, observation, and document review, and analyzed using an interactive approach supported by triangulation. Findings indicate that patient education quality was initially suboptimal, reflected in frequent refusal of medical procedures (approximately 50 cases per month), high family anxiety (around 80%), and inconsistent use of educational media. Key factors shaping patient education included nurses’ workload and time constraints, cultural and literacy barriers among families, variability in communication competence, and uneven availability and enforcement of SOPs and supporting media. A Training Needs Analysis (TNA) identified gaps across six key competency domains and informed the development of ten training modules. Training was delivered through simulation, role play, and bedside coaching, improving staff compliance with patient education SOPs from 38% to 70%. Evaluation using the Kirkpatrick and CIPP models suggested that training was relevant and impactful, although some outcome targets remained unmet. Recommendations include digitalizing education media, strengthening SOP implementation, embedding training into performance appraisal systems, and expanding training across units.
Factors of Leadership and Organizational Behavior on the Accreditation of Schools in Tomohon City R. Walukow, Maria; A.M Rawis, Joulanda; Tambingon, Henny N.; Kambey, Joseph
International Journal of Educational Research & Social Sciences Vol. 4 No. 2 (2023): April 2023
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i2.634

Abstract

Schools are declared accredited or not accredited based on the results of verification, clarification and validation, which are now summarized in the variables of the school accreditation instrument concerning the quality of graduates, the learning process, teacher performance and school management. This study describes school accreditation as a policy of education in Indonesia by examining leadership factors and organizational behavior towards current problems faced by the world of education, specifically high schools in Tomohon City. This paper is the result of a descriptive study using qualitative methods. The techniques used in the forms of literature study, observation, and interviews. Observations and interviews were carried out by researchers directly to high school level schools in Tomohon City. Based on the research results, all high schools in the city of Tomohon are accredited with the mechanism due to school leadership factors and the coordination of the Education Office Development Supervisors. On the other hand, schools that have expired accreditation status are caused by the lack of attention from school leaders and organizational behavior that is not functional.
Pengaruh Kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada UPTD Samsat Tondano Pilly, Winny Laresta; Kambey, Joseph Philip; Pesak, Pricilia Joice
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1129

Abstract

Bea Balik Nama Kendaraan Bermotor sebagai komponen utama setelah pajak kendaraan bermotor, karena setiap kali terjadi perpindahan hak kepemilikan kendaraan, baik melalui transaksi jual beli, pewarisan, maupun hibah maka akan timbul kewajiban pembayaran Bea Balik Nama Kendaraan Bermotor (BBNKB). Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi pajak kendaraan bermotor terhadap penerimaan pajak daerah serta pengaruh dari kontribusi bea balik nama kendaraan bermotor terhadap penerimaan pajak daerah. Adapun metode yang digunakan, yaitu penelitian kuantitatif dengan pendekatan asosiatif. Data diambil pada lokasi Kantor UPTD Samsat Tondano, Kemban Kecamatan Tondano Utara, Kabupaten Minahasa Provinsi Sulawesi Utara. Hasilnya Bea Balik Nama Kendaraan Bermotor terbukti memiliki pengaruh yang signifikan terhadap pajak daerah. Meskipun kontribusi Bea Balik Nama Kendaraan Bermotor menurun pasca pandemi, perannya masih terbukti signifikan dalam mendorong penerimaan Pajak Daerah.   Motor Vehicle Transfer Fee (BBNKB) is a major component after motor vehicle tax, as every time a vehicle ownership transfer occurs, whether through a sale or purchase transaction, inheritance, or gift, a Motor Vehicle Transfer Fee (BBNKB) payment is required. This study aims to determine the impact of motor vehicle tax on regional tax revenues and the impact of the motor vehicle transfer fee on regional tax revenues. The method used is quantitative research with an associative approach. Data were collected at the Tondano UPTD Samsat Office, Kemban, North Tondano District, Minahasa Regency, North Sulawesi Province. The results showed that the Motor Vehicle Transfer Fee (BBNKB) has a significant impact on regional taxes. Although the contribution of the Motor Vehicle Transfer Fee decreased after the pandemic, its role is still proven to be significant in driving regional tax revenues.
Pengaruh Profitabilitas, Capital Intensity dan Leverage Terhadap Penghindaran Pajak Perusahaan Kalit, Febby Marjuniarti Br.S.; Kambey, Joseph; Evinita, Lenny Leorina
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.225

Abstract

Praktik penghindaran pajak masih menjadi permasalahan serius yang berdampak pada sektor properti dan real estate periode 2020-2023 yang mencerminkan kondisi pasca pandemi dan perubahan kebijakan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, Capital intensity dan leverage terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder, yaitu laporan keuangan yang terdapat di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2020-2023, dengan pengambilan sampel menggunakan purposive sampling berjumlah 48. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukan: (1) Profitabilitas memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, (2) Capital intensity tidak memiliki pengaruh terhadap penghindaran pajak, (3) Leverage memiliki pengaruh positif dan signifikan terhadap penghindaran pajak, dan (4) Profitabilitas, Capital intensity dan leverage secara simultan memiliki pengaruh yang signifikan terhadap penghindaran pajak. Hasil penelitian ini berkontribusi memberikan pemahaman empiris yang lebih jelas mengenai peran profitabilitas, Capital intensity, dan leverage dalam menjelaskan praktik penghindaran pajak pada perusahaan sektor properti dan real estate, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya yang masih menunjukkan hasil yang beragam. Selain itu, hasil penelitan ini dapat dimanfaatkan oleh otoritas pajak sebagai dasar dalam menyusun strategi pengawasan dan kepatuhan pajak yang lebih terarah dengan mempertimbangkan karakteristik keuangan perusahaan, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya pada sektor properti dan real estate.
Pengaruh Penerapan Green Accounting dan CSR terhadap Peningkatan Kinerja Keuangan Sektor Migas dan Pertambangan Mangalo, Theresia; Kambey, Joseph; Tanor, Linda A. O.
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.227

Abstract

Penelitian ini menganalisis pengaruh peran Green Accounting dan Corporate Social Responsibility (CSR) terhadap stabilitas laba serta daya saing perusahaan, di tengah risiko ketidakpastian finansial dari investasi tersebut. Permasalahan utama yang dikaji adalah sejauh mana praktik keberlanjutan melalui akuntansi hijau dan tanggung jawab sosial mampu meningkatkan profitabilitas perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan data panel. Data sekunder diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) sebanyak 45 observasi dari 15 perusahaan. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA), sedangkan CSR tidak menunjukkan pengaruh signifikan. Hal ini mengindikasikan bahwa pengelolaan biaya lingkungan yang efisien dan transparan mampu meningkatkan laba, sementara dampak CSR terhadap profitabilitas cenderung bersifat jangka panjang. Penelitian ini menegaskan pentingnya praktik akuntansi hijau sebagai strategi keberlanjutan yang tidak hanya menjaga kelestarian lingkungan tetapi juga memperkuat nilai ekonomi perusahaan.
IMPLEMENTASI PENDEKATAN DEEP LEARNING DALAM PENGEMBANGAN KEMAMPUAN BERPIKIR KRITIS SISWA SMK DI KABUPATEN MINAHASA Mamanua, Steven Yones; Joseph Philip Kambey; Jerry R.H. Wuisang; Sahat Renol HS
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v6i2.11410

Abstract

ABSTRAKRendahnya kemampuan berpikir kritis siswa dalam pembelajaran Produk Kreatif danKewirausahaan (PKK) masih menjadi permasalahan di berbagai Sekolah Menengah Kejuruan(SMK), terutama karena proses pembelajaran yang belum sepenuhnya mendorong keterlibatankognitif secara mendalam. Penelitian ini bertujuan untuk menganalisis implementasi pendekatandeep learning dalam pengembangan kemampuan berpikir kritis siswa pada pembelajaran ProdukKreatif dan Kewirausahaan (PKK) di SMK Kabupaten Minahasa. Penelitian ini menggunakanpendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melaluiobservasi, wawancara, dan dokumentasi. Observasi digunakan untuk mengamati prosespembelajaran berbasis deep learning, wawancara untuk menggali informasi terkait implementasiserta hambatan yang dihadapi guru, dan dokumentasi untuk menganalisis perangkat pembelajaranserta hasil belajar siswa, termasuk produk yang dihasilkan. Teknik analisis data meliputi reduksidata, penyajian data, dan penarikan kesimpulan, sedangkan keabsahan data diuji melaluitriangulasi sumber dan diskusi dengan ahli. Hasil penelitian menunjukkan bahwa penerapanpendekatan deep learning memberikan kontribusi positif terhadap peningkatan kemampuanberpikir kritis siswa. Hal ini ditunjukkan melalui peningkatan hasil belajar siswa, di mana nilai ratarata mengalami peningkatan dibandingkan dengan pendekatan sebelumnya. Selain itu, siswamenjadi lebih aktif, mampu menganalisis peluang usaha, mengevaluasi proses produksi, sertamenunjukkan kemampuan refleksi yang lebih baik dalam pembelajaran PKK. Pendekatan ini jugamendorong keterlibatan siswa secara mendalam melalui aktivitas eksplorasi, diskusi, danpemecahan masalah kontekstual berbasis kewirausahaan. Dengan demikian, dapat disimpulkanbahwa implementasi pendekatan deep learning efektif dalam mengembangkan kemampuanberpikir kritis siswa dan dapat dijadikan sebagai alternatif strategi pembelajaran inovatif di SMK,khususnya pada mata pelajaran Produk Kreatif dan Kewirausahaan.Kata Kunci: berpikir kritis; deep learning; keterampilan; produk kreatif; kewirausahaan ABSTRACTThe limited development of students’ critical thinking skills in Vocational High Schools (SMK),particularly in the subject of Creative Products and Entrepreneurship, remains a persistent challenge.This issue is largely attributed to instructional practices that have yet to promote deep cognitiveengagement. This study aims to examine the implementation of the deep learning approach inenhancing students’ critical thinking skills in Creative Products and Entrepreneurship learning atVocational High Schools in Minahasa Regency. A qualitative descriptive design was employed, withdata collected through classroom observations, in-depth interviews, and document analysis.Observations focused on the implementation of deep learning-based instruction, interviews exploredteachers’ and students’ experiences as well as the challenges encountered, and documentation wasused to analyze instructional materials and students’ learning outcomes, including the productsdeveloped. Data were analyzed through data reduction, data display, and conclusion drawing, whilecredibility was ensured through source triangulation and expert validation. The findings indicate thatthe implementation of the deep learning approach contributes positively to the development of students’ critical thinking skills. This is evidenced by improved learning outcomes, with higher averagescores compared to previous instructional practices. In addition, students demonstrated increasedengagement, enhanced ability to analyze business opportunities, evaluate production processes, andreflect on their learning experiences. The approach also facilitated deeper learning throughexploration, collaborative discussion, and contextual problem-solving in entrepreneurial activities. Inconclusion, the deep learning approach is effective in fostering students’ critical thinking skills andholds strong potential as an innovative instructional strategy in vocational education, particularly inCreative Products and Entrepreneurship learning.Keywords: critical thinking; deep learning; skills; creative product; entrepreneurship
Fiscal Incentive Policy Implementation for Compliant Taxpayers in Optimizing Local Own-Source Revenue in North Minahasa Regency, Indonesia Katuuk, Christian A.; Kambey, Joseph Philip; Tarore, Steven V.
International Journal of Information Technology and Education Vol. 5 No. 2S (2026): Special Issue, April 2026
Publisher : JR Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article examines the implementation of a fiscal incentive policy for compliant taxpayers as a strategy for optimizing local own-source revenue in North Minahasa Regency, Indonesia. The study is positioned within public administration, local fiscal governance, taxpayer compliance, and policy implementation scholarship. Using a qualitative descriptive design, data were collected through interviews, documentation, and secondary data review involving regional leaders, revenue agency officials, technical tax officers, and stakeholders related to local tax administration. The findings show that the fiscal incentive policy has been developed through a systematic sequence of policy formulation, administrative and legal review, taxpayer database preparation, determination of compliance criteria, socialization, and technical execution. The policy has a positive strategic role because it shifts local tax administration from a predominantly punitive approach toward a more persuasive, service-oriented, and motivational approach. However, implementation has not yet reached optimal effectiveness. The main constraints include inadequate taxpayer data validity, uneven socialization, limited human resource capacity, insufficient operational infrastructure, weak standard operating procedures, and incomplete technical guidelines. The article argues that fiscal incentives can support voluntary compliance and PAD optimization only when they are supported by accurate data, institutional coordination, consistent communication, clear procedures, and monitoring systems. The study contributes to public administration literature by demonstrating that local revenue innovation depends not only on regulatory authority but also on administrative readiness, public trust, service quality, and behavioral compliance mechanisms.
Co-Authors . hartati ., Seinca Alfons, Florensya Allen A. CH. Manongko Amsje Winokan Andika Mohamad Angelita R Manansal Asnawati Asnawati Cecilia Lelly Kewo Chicilia Makitika Christy Luwunaung Cristianto Erik Kurniawan Lomban Doloy, Reisa Ebe, Lord Steward Edwin Wantah Florence Olivia Moroki Freddy Kawatu Gilly Marlya Tiwow Hennij Lenny Suot Henny N. Tambingon Isye Pongoh Iwan Kandori Jackline D. N. Kasangke James Jeffrio Manengkey Jan Kumaunang Chrestian Jeffry Sony Junus Lengkong Jerry R.H. Wuisang Jerry Rommy Herter Wuisang Jetje F Sumampouw Jetje F. Sumampouw Jety Deisye Lempas Johan Reimon Batmetan Joubert Dame Joulanda A. M. Rawis Kada, Muslim Kalalo, Debie K.R. Kalit, Febby Marjuniarti Br.S. Katuuk, Christian A. Korengkeng, Nola Korengkeng, Noula Kristania Vanesa Runtunuwu Kuhu, Fanly Laihad, Mordekhai L Laloan, Cheris Laurensia Yosinta Valentina Laurensia Yosinta Valentina Lengkey, Putri Letyah Lenny Leorina Evinita Lestaluhu.docx, Fatima Lihart Lumapow Listriyanti Palangda Lolong, Rima Fien Mahmud, Kustiah Mamanua, Steven Yones Mamuaja, Marlin Penina Mandey, Larry J Mangalo, Theresia Marunduh, Andrew Patrick Mawikere, Lifni Meidy Santje Selvy Kantohe Meike Mamentu Miran, Michael Mita Regina Momongan, Niken Anggela Monoarfa, Haris Olivia Lalamentik Panoma, Fifke Pilly, Winny Laresta Pontomboba, Deysi N. Pricilia Joice Pesak R. Walukow, Maria Rawis, Joulanda A M Ridma Yanti Pauranan Roddy A. Runtuwarouw Rolles N. Palilingan RR. Ella Evrita Hestiandari Rumagit, Selvie Serly Rumanintya Lisaria Putri Rusel Mangintiku Ruth Sriana Umbase Sahat Renol HS - -, Sahat Renol HS - Sakul, Amelda Salam, Anneke A. Shelty D. M. Sumual Sinta Kusmawati Kusnady Stanny Sicilia Rawung Sumilat, Eva feibe Supii, steelson Artra Tamboto Tamboto Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tanor, Linda A. O. Tarore, Steven V. Tilaar, Dewinta Marta Tuuk, Engelinda C. Ventje Senduk Verra Tendean Welong, Krety Debora Wilson Bogar Wokas, Starry Yance Tawas Yantje Tawas