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All Journal International Journal of Artificial Intelligence Research Jurnal Komunikasi Profesional JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Manajemen dan Kewirausahaan International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Journal of Innovative and Creativity Economic Education Analysis Journal Jurnal Ekonomi, Manajemen, Akuntansi
Ramon Arthur Ferry Tumiwa
Manado State University
Agriculture, Biological Sciences & Forestry 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 Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Struktur Modal Kebijakan Dividen dan Profitabilitas Terhadap Nilai Perusahaan Sektor Cycicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 2020 Sorongan, Meisin Savira; Soputan, Grace; Tumiwa, Ramon A. F
Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Manajemen dan Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v3i2.4107

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh struktur modal kebijakan dividen dan profitabilitas terhadap nilai perusahaan sektor Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2016 2020 Data yang digunakan dalam penelitian ini merupakan data sekunder dengan penelitian kuantitatif alat analisis yang digunakan adalah analisis regresi data panel dengan model terpilih Fixed effect model< em> serta menggunakan bantuan Eviews 12< em> untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel yang satu dengan variabel yang lain Populasi dalam penelitian ini adalah 132 perusahaan sektor Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2016 2020 dengan purposive sampling sebagai teknik pengambilan sampel dan sampel dalam penelitian ini adalah 18 perusahaan dengan total data observasi 90 data Hasil penelitian menunjukan bahwa struktur modal DER berpengaruh tidak signifikan terhadap nilai perusahaan PBV Kebijakan dividen berpengaruh tidak signifikan terhadap nilai perusahaan PBV Profitabilitas ROE berpengaruh signifikan terhadap nilai perusahaan PBV < p> < p> This study aims to determine and analyze the effect of capital structure dividend policy and profitability on firm value of Cylicals sector listed on the Indonesia Stock Exchange for the 2016 2020 period The data used in this study is secondary data with quantitative research type the analytical tool used is panel data regression analysis with the selected Fixed effect model < em>and using the help of Eviews < em>12 to obtain a comprehensive picture of the relationship between one variable and another variable The population in this study were 132 Cylicals sector companies listed on the Indonesia Stock Exchange for the period 2016 2020 with purposive sampling technique and the sample in this study were 18 companies with a total of 90 observational data The result showed that the capital structure DER has not significant effect on firm value PBV Dividend policy DPR has not significant effect on firm value PBV Profitability ROE has a significant effect on firm value PBV < p>
The Influence of Managerial Ownership and Institutional Ownership on Agency Costs (Studies on Manufacturing Companies in The Basic Industrial and Chemical Sectors Listed on The Indonesia Stock Exchange) Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya
International Journal of Applied Business and International Management Vol 3, No 1 (2018): August 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v3i1.78

Abstract

The purpose of this study is to examine and analyze: (1) the effect of managerial ownership on agency costs, (2) the effect of institutional ownership on agency costs, and (3) the effect of managerial ownership and institutional ownership simultaneously affect to agency costs. This research was conducted at the primary industrial sector and chemical of manufacturing companies that listed on the Indonesia stock exchange 2014-2016. The companies analyzed amounted to 18 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 9 programming computer. The results of this study found that managerial ownership has an insignificant relationship with agency cost. The institutional ownership has an insignificant with agency costs. The managerial ownership and institutional ownership have no significant effect on agency costs, simultaneous.
Pengaruh Social Influence, Online Customer Review, dan Trust Terhadap Digital Payment Qris di Moonbae Tondano Praished Melany Setlight; Ramon Tumiwa; Steven Tumbelaka; Noula Mawitjere
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.11860

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh social influence, online customer review, dan trust terhadap penggunaan digital payment QRIS di Moonbae Tondano. Penelitian menggunakan metode kuantitatif asosiatif dengan sampel 100 responden yang diperoleh melalui kuesioner. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial social influence, online customer review, dan trust berpengaruh signifikan terhadap penggunaan QRIS (Sig. < 0,05). Secara simultan ketiga variabel juga berpengaruh signifikan dengan nilai F hitung 127,169 dan Sig. < 0,001. Nilai koefisien determinasi (R²) sebesar 0,799 menunjukkan bahwa 79,9% variasi penggunaan QRIS dapat dijelaskan oleh ketiga variabel tersebut. Variabel yang paling dominan memengaruhi penggunaan QRIS adalah online customer review.
Determinasi Perilaku Keuangan Generasi Z di Kota Tomohon: Peran Literasi Keuangan, Sikap Keuangan, dan Gaya Hidup Ramon Arthur Ferry Tumiwa; Patricia Steffina Mawitjere; Meysi Maria Tulung
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16789

Abstract

Di tengah perkembangan ekonomi digital dan perubahan pola konsumsi generasi muda, perilaku keuangan menjadi aspek penting dalam membangun stabilitas finansial jangka panjang, khususnya bagi Generasi Z. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, sikap keuangan, dan gaya hidup terhadap perilaku keuangan Generasi Z di Tomohon. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Populasi penelitian terdiri atas Generasi Z di Kota Tomohon, dengan seratus responden yang dipilih sebagai sampel penelitian. Data dikumpulkan melalui penyebaran kuesioner secara langsung kepada responden dan selanjutnya dianalisis menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa literasi keuangan, sikap keuangan, dan gaya hidup masing-masing berpengaruh positif dan signifikan terhadap perilaku keuangan Generasi Z. Temuan ini mengindikasikan bahwa semakin baik tingkat pemahaman keuangan, semakin positif sikap terhadap pengelolaan keuangan, serta semakin disiplin pola hidup yang diterapkan, maka semakin baik pula perilaku keuangan individu. Implikasi penelitian ini menegaskan pentingnya penguatan literasi keuangan, pembentukan sikap finansial yang bijaksana, dan pengembangan gaya hidup yang terencana sebagai fondasi perilaku keuangan yang sehat, bertanggung jawab, dan berkelanjutan di kalangan generasi muda.
Artificial Intelligence’s Role in Enhancing MSMEs Revenue through Digital Promotion Sahat Renol HS; Selvita Eka Eviana Purba; Sjeddie R Watung; Ramon Arthur Ferry Tumiwa; Jessylistina Hercyliana Langi
Economic Education Analysis Journal Vol. 14 No. 3 (2025): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v14i3.33854

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the global economy but face challenges in effectively leveraging artificial intelligence (AI)-based digital marketing. This study aims to analyze the effects of automation, personalization (PER), and advertising efficiency (EFF) on marketing performance (MP) and their implications for MSME revenue (REV). Data were collected through a cross-sectional survey of 95 MSMEs in North Sumatra that have adopted AI-based digital promotions. The questionnaire consisted of 25 indicators covering five constructs: AUT (5 items), PER (5 items), EFF (5 items), MP (5 items), and REV (5 items). The analysis was conducted using SEM-PLS. The results indicate that AUT (p = 0.000), PER (p = 0.011), and EFF (p = 0.000) significantly influence MP but do not have a direct effect on REV (p > 0.05). In contrast, MP (p = 0.000) serves as a key mediator, channeling the benefits of AI-based strategies into revenue growth. The research model explains 51% of the variance in Marketing Performance and 29.8% of the variance in Revenue. These findings underscore that the impact of AI on MSME revenue is indirect, occurring through enhanced marketing effectiveness, customer engagement, and promotional innovation. The implications suggest that strengthening digital capabilities, visionary leadership, and adequate technological infrastructure are prerequisites for MSMEs to fully exploit AI potential. Therefore, an integrated AI-based marketing strategy can enhance both competitiveness and financial performance of MSMEs in the digital era.
Efektivitas Pengelolaan Dana BOS Berbasis e-RKAS Pada SD GMIM Sion Tompaso Baru: Meilani Marshanda Liow; Ramon A, F, Tumiwa; Miryam P, Lonto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3019

Abstract

The management of School Operational Assistance (BOS) funds requires the principles of autonomy, participation, and accountability to improve the quality of education, with effectiveness measured by the alignment of budget implementation with technical guidelines. This descriptive qualitative study aims to analyze the effectiveness of BOS fund management based on the e-RKAS system at SD Gmim Sion and to identify obstacles to accountability. Data were collected through observation, documentation, and interviews with school officials, the committee, and parents, which were then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results indicate that the management of BOS funds using the e-RKAS platform -RKAS platform at GMIM Sion Elementary School has been successful, with an 80% implementation rate, as evidenced by the fulfillment of key effectiveness criteria, including proper planning, compliance with BOS technical guidelines during implementation, transparency in financial reporting, and success in achieving the intended objectives of using the funds to support the school’s operational needs. In addition, the use of e-RKAS has led to improvements in administrative structure, transparency, and accountability in financial oversight through a digitally integrated approach to record-keeping and reporting. However, there are still several obstacles hindering the successful implementation of e-RKAS, such as a lack of skills among administrators in managing.
Analysis of Financial Performance in Realizing Good University Governance (Study at Manado State University) Freddy Semuel Kawatu; Ramon Arthur Ferry Tumiwa; Cecilia Lelly Kewo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.945

Abstract

Financial management reform in university is an effort to realize good university governance in financial management. The research objective was to determine the financial performance of the Manado State University Institution, and how to reform financial management as an effort to achieve Good Governance. The research method used in this research is descriptive qualitative with the type of data qualitative data. The data source uses secondary data obtained from the Financial Statements of Manado State University for Fiscal Year 2017 - 2019. The data analysis technique used a qualitative approach with descriptive methods. This study proves that the good governance of the Manado State University has implemented financial management following Government Regulation Number 71 of 2010 and is of higher quality by taking into account the determinants of financial performance.
Are the Profitability of Companies Influenced by Working Capital and Liquidity? Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.357

Abstract

The purpose of our study is to examine and analyze: (1) the effect of working capital on profitability, (2) the effect of liquidity on profitability, and (3) the effect of working capital and liquidity simultaneously to profitability. This research was conducted at the ceramics, glass, and porcelain of manufacturing companies that listed on the Indonesia Stock Exchange (IDX) 2012-2016. The companies analyzed amounted to 6 companies determined based on sampling criteria. The analysis method used is panel data analysis by using Eviews 10 programming computer. The results of this study found that working capital has an insignificant relationship with profitability. The liquidity has an insignificant with profitability. The working capital and liquidity have no significant effect on profitability, simultaneous. Keywords: Working Capital, Liquidity, Profitability, Manufacturing Companies, Indonesia Stock Exchange
Institutional Financial Management Analysis in Manado State University (UNIMA) Freddy Semuel Kawatu; Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya; Merry Natalia Rumagit
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.361

Abstract

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability
Co-Authors Aditya C. N. Pandowo Alfiana Alfiana Arie Frits Kawulur Asep Saepudin Badriatin, Tine Cecilia Lelly Kewo Donny Dharmawan Freddy S. Kawatu Freddy S. Kawatu Freddy Semuel Kawatu Grace Jenny Soputan jenita jenita, jenita Jessylistina Hercyliana Langi John Ronaldo Michael Apituley Judijanto, Loso Kereh, Natalia Priska Lasut, Stevie A. Lihart Lumapow LISTIANA SRI MULATSIH Lucky Radi Rinandiyana Meilani Marshanda Liow Meisin Savira Sorongan Meriska Margaretha Mokoagouw Merry C. N. Rumagit Meysi Maria Tulung Miryam Pingkan Lonto Mokoagouw, Meriska Margaretha Natalia Priska Kereh Noula Mawitjere Nova Ch. Mamuaya Patricia Steffina Mawitjere Praished Melany Setlight Sahat Renol HS - -, Sahat Renol HS - Selvita Eka Eviana Purba Sjeddie Watung Sorongan, Meisin Savira Stevie Alan Lasut Tumbelaka, Steven Set Xaverius Vinno Petrus Manoppo