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All Journal Humaniora EL-IDARE: JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Mirai Management SEIKO : Journal of Management & Business INVENTORY: JURNAL AKUNTANSI YUME : Journal of Management Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL PENA EDUKASI Jurnal Review Pendidikan dan Pengajaran (JRPP) Bina Gogik: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Jurnal Scientia Jurnal Dedikasi International Journal of Social Service and Research Literacy: Jurnal Pendidikan Ekonomi Manajemen dan Kewirausahaan Journal of Social Research International Journal of Information Techonology and Education (IJITE) Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings JURNAL PARADIGMA: Journal of Sociology Research and Education International Journal of Science and Environment INJURITY: Journal of Interdisciplinary Studies Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium Klabat Accounting Review Journal Education Innovation AKRUAL : Jurnal Akuntansi dan Keuangan` Abdurrauf Journal of Education and Islamic Studies Abdurrauf Science and Society Bina Gogik
Tinneke Evie Meggy Sumual
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Performance Analysis of Employees at the Regional Secretariat of Tomohon City Junike Bukara; Tinneke Evie Meggy Sumual; Steven Vleike Tarore
Journal of The Community Development in Asia Vol 7, No 1 (2024): January 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i1.2394

Abstract

This study undertakes a comprehensive exploration of employee performance within the regional secretariat of Tomohon city. Employing a descriptive qualitative approach, the research involves five informants, utilizing observation, interviews, and documentation for data collection. The analysis follows a structured process of data reduction, presentation, and conclusion verification. The findings reveal suboptimal performance in carrying out main duties and functions by employees, as evidenced in the analysis of effectiveness and efficiency in staffing, knowledge, skills, and discipline within the general section of the Tomohon city regional secretariat. Notably, while some tasks are executed effectively and efficiently, others display shortcomings, impacting overall performance. The study also identifies knowledge gaps among employees, affecting the secretariat’s functional execution. Coordination issues and non- compliance with government regulations are evident in skills-related sub-focus areas. Additionally, a deficiency in employee initiative is observed, as some employees hesitate to discuss work- related problems or demonstrate proactive engagement. This study sheds light on critical areas requiring attention for enhancing employee performance in the regional secretariat of Tomohon city.
The Competitiveness Of Micro Small And Medium Enterprises In The Tourism Sector: The Role Of Social Capital And Innovation Arie F. Kawulur; Tinneke E.M. Sumual; Nikolas F. Wuryaningrat
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3684

Abstract

The competitiveness among Micro, Small, and Medium Enterprises (MSME) remains an important issue for stakeholders among various sectors. Unfortunately, businesses in the tourism sector have received less attention, particularly in terms of the social capital and innovation. Therefore, this study aims to analyze the relationship between social capital and innovation and their impact on the competitiveness of micro, small, and medium enterprises in Indonesia’s super-priority tourism areas. Using a sample of 40 enterprises, the study reveals that dimensions of social capital, namely trust, networks, and norms, along with innovation, contribute significantly to fostering competitiveness. Furthermore, networks play a crucial role in driving innovation within micro, small, and medium enterprises in the tourism sector. This research provides valuable insights for policymakers in fostering a more sustainable business climate, particularly by emphasizing the importance of social capital and innovation in enhancing MSME competitiveness.
Strengthening Sustainable Competitive Advantage Through Green Innovation And Social Capital: Evidence From Coastal Small Medium Enterprises Arie Frits Kawulur; Tinneke Evie Meggy Sumual; Hisky Ryan Kawuur
Journal of The Community Development in Asia Vol 9, No 1 (2026): January 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v9i1.4331

Abstract

This study investigates the how social capital and green innovation interact to strengthen sustainable competitive advantage among coastal small and medium enterprises (SMEs) in Indonesia. Data were collected from 78 coastal small medium enterprise through a structured survey and analyzed using partial least squares structural equation modeling. The results reveal that social capital has a significant positive impact on both green innovation and sustainable competitive advantage. Furthermore, green innovation became a crucial factor in strengthening sustainable competitive advantage, indicating the adoption of eco innovative practices can improve firms’ environmental and market performance. The findings underscore the strategic importance of integrating social and environmental dimensions to achieve long term competitiveness in resource constrained regions. Theoretically, the study extends sustainability literature by conceptualizing social capital as a dynamic capability that drives innovation based advantage. Practically, it provides insights for managers and policymakers to foster collaborative ecosystems and incentive mechanisms that promote green innovation and environmental stewardship among coastal regions.
Integrated Phlebotomy Training Model for Healthcare Workers in a Private Hospital in North Minahasa Iwan W. Joseph; Tinneke E. M. Sumual; Rolles N. Palilingan; Viktory N. J. Rotty
International Journal of Information Technology and Education Vol. 5 No. 3 (2026): June 2026
Publisher : JR Education

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

Abstract

Phlebotomy is a high-frequency clinical procedure whose quality strongly affects laboratory accuracy, patient safety, service efficiency, and public trust in hospital care. This article examines the governance of a phlebotomy training model for healthcare workers in a private hospital in North Minahasa by focusing on planning, implementation, evaluation, and formulation of an integrated model. The study used a qualitative descriptive approach. Data were collected through in-depth interviews, participatory observation, focus group discussion, and documentation of training plans, standard operating procedures, learning activities, and evaluation records. Data were analyzed thematically through transcription, coding, categorization, triangulation, and interpretation based on educational management and health-training theories. The findings show that training planning had been initiated through curriculum preparation, competency-need identification, standard operating procedures, and management involvement. However, planning remained more administrative than performance-based because it was not fully supported by a measurable competency map, modern simulation facilities, certified instructors, and digital learning infrastructure. Training implementation combined lectures, demonstrations, and laboratory practice, but it was still dominated by conventional methods and limited simulation. Evaluation showed improvement in knowledge, but psychomotor skill, workplace behavior, and organizational outcomes were not yet measured consistently. The proposed model integrates ADDIE, POAC, blended learning, simulation, mentoring, Kirkpatrick-based evaluation, clinical audit, and continuous professional development. The model is expected to strengthen technical competence, communication ethics, patient safety, data-based monitoring, and sustainable service quality improvement.
Development of a Holistic Teacher Performance Evaluation Model at Catholic High Schools in Manado Antonius Heatubun; Joulanda A M Rawis; Tinneke E. M. Sumual; Theodorus Pangalila
International Journal of Information Technology and Education Vol. 5 No. 3 (2026): June 2026
Publisher : JR Education

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

Abstract

This study aims to develop a holistic and contextual teacher performance evaluation model for Catholic senior high schools in Manado. The study is motivated by the limitations of existing evaluation systems, which tend to focus primarily on pedagogical and professional aspects and have not fully integrated personality, social, and spiritual dimensions. The research approach combines theoretical analysis with empirical findings obtained through needs assessment and field study, resulting in a model construction that is relevant to the context of Catholic education. The findings indicate that the current evaluation system remains administrative and partial in nature and is not yet supported by comprehensive evaluation instruments. Therefore, a holistic teacher performance evaluation model was developed, encompassing five main dimensions: pedagogical, professional, personality, social, and spiritual. This model is designed as an integrated evaluation system oriented toward the comprehensive development of teachers and aligned with the values of Catholic education. The implications of this study highlight the importance of transforming evaluation systems toward a more comprehensive approach, utilizing multidimensional instruments, and strengthening both teacher professionalism and spirituality. The developed model has the potential to be utilized as a conceptual framework for schools, teachers, educational foundations, and policymakers in improving educational quality. However, this model remains conceptual and requires further empirical validation through subsequent studies to examine its feasibility, practicality, and effectiveness in broader implementation.
Human Resource Management In Special Education Dani Lantang; Tinneke E M Sumual; Elni Jeini Usoh; Paulus Robert Tuerah; Shelty D M Sumual
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 4 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i4.67

Abstract

Human resources need to be managed properly so that they can play a role in accordance with their functions. That is why there is a need for human resource management. Human resource management is a process related to the implementation of human resource management or management functions which are directly handed over to the school education unit to be developed in accordance with the potential possessed by the school. The scope of human resource management includes: employee planning; employee procurement; employee coaching and development; promotion and mutation; dismissal of employees; compensation, and employee assessment. All of that needs to be done properly and correctly so that what is expected can be achieved
Pengaruh Pemahaman dan Kesiapan Terhadap Penerapan SAK-EMKM pada UMKM jenis Perdagangan dan Reparasi di Kota Tomohon Lisawati Fazriani; Tinneke Evie Meggy Sumual; Jaqueline E. M. Tangkau
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: 10.37479/jar.v7i1.334

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman akuntansi dan kesiapan pelaku UMKM terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM jenis perdagangan dan reparasi di Kota Tomohon. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda. Pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung kepada pelaku UMKM dengan jumlah responden sebanyak 90 pelaku UMKM yang terdiri dari pemilik dan pengelola usaha. Hasil penelitian menunjukkan: 1) pemahaman akuntansi berpengaruh terhadap penerapan SAK EMKM; 2) kesiapan berpengaruh terhadap penerapan SAK EMKM; 3) pemahaman akuntansi dan kesiapan pelaku UMKM secara bersama-sama berpengaruh terhadap penerapan SAK EMKM pada UMKM di Kota Tomohon, serta nilai R Square sebesar 0,472 yang menunjukkan bahwa kedua variabel mampu menjelaskan 47,2% variasi dalam penerapan SAK EMKM.
Hambatan dan Strategi Pengembangan Sumber Daya Pendidik Gloria Ester Verelin Walewangko; Tinneke Evie Meggy Sumual; Elni J Usoh
JURNAL PENA EDUKASI Vol. 9 No. 2 (2022): Oktober 2022
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpe.v9i2.1242

Abstract

Abstract: Quality education is inseparable from the teaching resources that are the driving force of education. Indonesia is faced with the problem of the low quality of educators in the background with a very complex problem. Thus the author carries out this research aims to find out what the obstacles are in developing educator resources and what steps can be a way out to continue developing educator resources. This research obtained data and information through the literature review research method in which Google Scholar indexes scientific articles. The results obtained include obstacles in developing educator resources related to competence as an educator and educator welfare. Through these obstacles, the steps that can be a strategy for developing educator resources are professional development and competence through training institutions and universities. Programs such as professional education for teachers, workshops, seminars, and teachers' working group are strategies to improve educators' competencies. Improving the compensation system also encourages the development of educator resources so that educators are expected to provide the best educational services.Keywords: barriers; development; educator resources Abstrak: Pendidikan yang berkualitas tidak terlepas dari sumber daya pendidik yang menjadi motor penggerak pendidikan. Indonesia di perhadapkan dengan persoalan rendahnya kualitas pendidik di latar belakangi dengan persoalan yang sangat kompleks. Dengan demikian penulis melaksanakan penelitian ini bertujuan untuk mengetahui apa saja hambatan dalam proses pengembangan sumber daya pendidik dan apa saja langkah yang sekiranya dapat menjadi jalan keluar untuk dapat terus mengembangkan sumber daya pendidik. Penelitian ini memperoleh data dan informasi di dapat melalui metode penelitian tinjauan pustaka yang di dalamnya adalah artikel ilmiah yang terindex Google Scholar. Hasil yang didapat diantaranya hambatan-hambatan dalam proses pengembangan sumber daya pendidik adalah berkaitan dengan kompetensi sebagai pendidik dan kesejahtraan pendidik. Melalui hambatan ini langkah yang bisa menjadi strategi untuk pengembangan sumber daya pendidik adalah dengan pengembangan profesionalitas dan kompetensi melalui lembaga pelatihan dan perguruan tinggi. Program-program seperti PPG, workshop, seminar, KKG menjadi strategi untuk meningkatkan kompetensi pendidik. Memperbaiki sistem pemberian kompensasi juga mendorong pengembangan sumber daya pendidik sehingga pendidik diharapkan mampu memberikan layanan pendidikan yang terbaik.Kata kunci: hambatan; pengembangan; sumber daya pendidik
Analyis of the Implementation of Bedside Teaching in the Clinical Clership of Medical Professional Education Andre Rattu; Deitje Adolfien Katuuk; Jeffry S. J. Lengkong; Tinneke E. M. Sumual
Journal Education Innovation (JEI) Vol. 4 No. 1 (2026): Januari 2026
Publisher : Yayasan Perguruan Kampus

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

Abstract

This study aims to examine the implementation of bedside teaching in clinical clerkships at the Faculty of Medicine, State University of Gorontalo, based on the perspectives of ten informants consisting of clinical supervisors and students. The study employed a qualitative approach using in-depth interviews, observations, and document analysis. Data were analyzed through reduction, presentation, and conclusion drawing to obtain a comprehensive understanding of the nine main indicators of bedside teaching. The findings show that in terms of planning, although it is already outlined in the curriculum and guidelines, implementation still faces coordination challenges between the faculty, teaching hospitals, and clinical supervisors. Bedside teaching has been carried out, but its effectiveness varies across teaching hospitals due to limited numbers of supervisors, short time allocation, and large student groups. Regarding medical interview and physical examination skills, most informants stated that the learning process follows academic theory, but is not yet optimal due to limited time and supervision. Students’ clinical decision-making skills remain low since most decisions are made directly by supervisors in line with hospital policies. Counseling, professionalism, and procedural skills are also taught but often constrained by hospital policies, limited patient availability, and insufficient time allocation. Overall clinical competence of students still heavily depends on supervisors, as no standardized policy has been applied across teaching hospitals. Bedside teaching evaluation is conducted through observation, clinical skills exams, clerkship reports, and case presentations, but some informants noted that evaluations focus more on final results, lack documentation, and provide minimal formative feedback. In conclusion, based on triangulation of information from ten informants, bedside teaching at the Faculty of Medicine, State University of Gorontalo has been implemented in line with the curriculum, but its effectiveness is not yet evenly achieved. Improvements should focus on strengthening coordination, increasing the number and quality of supervisors, standardizing policies across teaching hospitals, enhancing facility support, and developing a more consistent and continuous evaluation system.
PENGARUH PENERAPAN SAK EMKM DAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN TONDANO SELATAN Princessa Anastasia Sumual Princessa; Miryam Pingkan Lonto; Tinneke EM Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1504

Abstract

MSMEs are an important sector in the Indonesian economy, but the quality of financial reports is often low due to the suboptimal implementation of SAK EMKM and Accounting Information Systems (AIS). This study aims to analyze the effect of the implementation of SAK EMKM and SIA on the quality of financial reports of MSMEs in South Tondano District. The study used a quantitative approach with a survey method. A sample of 75 MSMEs in the food and beverage sector was determined using the Slovin formula. Primary data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with the help of SPSS version 25. The results of the study indicate that: (1) SAK EMKM has a positive and significant effect on the quality of financial reports (p = 0.041), (2) SIA has a positive and significant effect on the quality of financial reports (p < 0.001), and (3) SAK EMKM and SIA simultaneously have a significant effect on the quality of MSME financial reports (p < 0.001). This study concludes that the implementation of accounting standards and the use of AIS play an important role in increasing the reliability, accuracy, and relevance of MSME financial reports.
Co-Authors Allen A. CH. Manongko Anas Romzy Hibrida Andre Rattu Andrew Marunduh Andrew Patrick Marunduh Angga keren Kawengian Ante, Lady D Ante, Lady D. Antonius Heatubun Aprilli Bacilius Arie Frits Kawulur Arje Cerullo Djamen Ayu Lestari Basran, Basran Bukara, Junike Cecilia Kewo Cecilia Lelly Kewo Cecilia Lely Kewo Cicilia Pioh Dani Lantang Deitje Adolfien Katuuk Delva Monoarfa Desi Oktavia Siringoringo Dondokambey, Clay J H Dondokambey, Rainier N Dondokambey, Robby Dotulong, Reza A W Ebe, Lord Steward Edwin Wantah Elni Usoh Essing, Anggriani Injilia Farda Triada Damopolii Farida Siringo Ringo Florence Olivia Moroki Frida Magda Sumual Gaby Dainty Julliet Roring Gea Delaya Tambahani Gilly Marlya Tiwow Gloria Ester Verelin Walewangko Grace Jenny Soputan Heatubun , Antonius Hennij Lenny Suot Herry Sumual Hetwi Marselina Saerang Hisky Ryan Kawulur Hisky Ryan Kawuur Iwan W. Joseph James Manengkey Jaqueline E.M Tangkau Jeffry Sony Junus Lengkong Jein Tamaela Jelwin Laliwu Jenny Bohang Jerry Rommy Herter Wuisang Johan Reimon Batmetan John Ronaldo Michael Apituley Johnie Rumokoy Johny Manaroinsong Jolie Ponamon Joni Kutu Kampilong Joulanda A. M. Rawis Junike Bukara Kakomole, Imelda Kalangi, Sifra Christine Kamariat Teapon Kambu, Kornelius Kapoh, Defnny C. Kapoh, Defnny Christin Karamoy, Claudya Karinong, Klauria Karundeng, Ferry Katiandagho, Deasy V. Katuuk, Ariel Ferdinand Keith Francis Ratumbuisang Kesia Rotty Kewas, Ribka Konsela Tiwow Larry J. Mandey Legi, Marice P. Lembong, Herningsih Sutri Lenny Wunoy Elisabeth Awuy Leonardo Frangki Dengah Lihart Lumapow Linda A. O. Tanor Linda. A. O Tanor Linda. A. O Tanor Liow, Evans S. Lisawati Fazriani Lolong, Rima Fien Lord E. Steward Luma, Sartika Cendy Luma, Sarwendah Carol Lumapouw, Harol Lumapouw, Harol Reflie Lumapow, Harol R Lusia Sumenda Lydia Ivana Kumajas Macarau, Prastha Malonda, Natalia Livindi Mamanua, Steven Manarisip, Yuwinda Manumpil, Yulit B. Maria R. Walukow Marice P. Legi Maringka, Riviva W Mario Tulenan Parinsi Marthinus Krowin Maru, Gideon M. Maukar, Merry Emilya Christine Mayampoh, Timotty Mayske Rinny Liando Meidy Santje Selvy Kantohe Meike Mamentu Mewoh, Angeline Lasya Michelle Liow Michelle Liow Miran, Michael Miryam Pingkan Lonto Mogonta, Sirra Moh Qowi Moniaga, Veronica Moningkey, Aprilia Feyang Monoarfa, Delva Montolalu, Steven Mua , Marianus Muharli Muhammad Amir Arham Najoan, Yunita Angelin Namsa, Yohanis Natalia Maria Umar Natalia Nino, Crisdeyenti Natasha Simanjuntak Nikolas Fajar Wuryaningrat Non Norma Monigir Onsu, Fadly Claudio Paath, Deicy Pajow, Lidyanti Natalia Palilingan, Verry Ronny Paulus Robert Tuerah Piri, Meiske Feiny Sialom Prastha Macarau Pricilia Joice Pesak Princessa Anastasia Sumual Princessa Rahel Kimbal Rambitan, Maya C. Rattu, Olviane I. Rau, Deissy Wenda Raube, Setny Regina Sualang RENALDO MASSIE Repi, Martina Fransisca Retor, Wanda Melisa Guendoline Ribka lidia margareta kessek Ridel Rondonuwu Rimbing, Rocky Rini Pelo Risye Pangkey Robert Richard Winerungan Rocky Rimbing Rolles N. Palilingan Rori, M.Si , Drs. George Roring, Venny Y Rosari Palit Rotty, Viktory Nicodemus Joufree Rotua Hutagalung Rumagit, Selvi Ruth Sriana Umbase Sadsuitubun, Marisca A. B. Salintiho, Siska Efita Samahati, Susan Stefania Samalo, Dodi C. Samalo, Dodi Christofel Saselah, Siska Sauyai, Stanly F M Shelty D. M. Sumual Silow, Susanti Sinolungan, Alzefin YRM Steven Mamanua Sualang, Regina Suma, Elfira Yesy Sumilat, Meiny Conny Susan Stefania Samahati Tarore, Steven Vleike Teapon, Kamariat Tellma Monna Tiwa Tendean, Sherly D. Theno, Ignatius Rudi Theo Chanra Merentek Theodorus Pangalila Timothi Mayamph Tintingon, Josly Yakob Toar, Rendy Christian Toar, Stevanie F. Tooy, Olivia A. Tooy, Olivia Agustine Tudus, Melisa Tulangow, Yersi F Tumilantouw, Nicky Marselina Tuturoong, Yunita Veronica Moniaga Walewangko, Gloria Ester Verelin Watania, Rietha Wensi Ronald Lesli Paat Wuwungan, Hansje T. Yudi Lamandoke Yuwinda Manarisip