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All Journal Journal of Economics, Business, & Accountancy Ventura SEIKO : Journal of Management & Business International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Indonesian Science Economic Research Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Profesi Pendidikan IJECA (International Journal of Education and Curriculum Application) Pedagogika : Jurnal Pedagogik dan Dinamika Pendidikan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Kupna Akuntansi: Kumpulan Artikel Akuntansi Gudang Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat JENDELA PENGETAHUAN PEDAMAS (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat ATOM : Jurnal Riset Mahasiswa Jurnal Pemimpin Bisnis Inovatif International Journal of Economics, Business and Innovation Research Jurnal Pendidikan Ekonomi Benefit: Jurnal Manajemen dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Kevin Hermanto Tupamahu
Accounting Education, Pattimura University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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The Influence of The Brilink Financial Transaction System on Customer Satisfa (Study on The Brilink Agent in Liang Sub-District, Salahutu District, Central Maluku District) Novita Hatuluayo; Kevin H. Tupamahu; Syahrina Noormala Dewi
Journal of Indonesian Science Economic Research Vol 4, No 3 (2022)
Publisher : Common Publisher

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

Abstract

Brilink agent is one of BRI’s service innovations, where BRI Bank cooperates with customers in the form of partnerships. The problem in this research is whether the brilink financial transaction system has an effect on customer satisfaction in the country of burrows.the purpose of This study is to investigate and analyze the effect of the brilink financial transaction system on customer satisfaction, especially based on the dimensions of brilink’s influence which consists of the following variables: benefits, convenience, and security on customer satisfaction at the brilink agent in liang country. This research is quantitative, using explanatory research method (explanatory research). data collection method is done by questionnaire, the sample in this study were 50 customers at the brilink agen in liang country twith a sampling technique that is purposive sampling. The analytical method used is multiple linear regression analysis using SPSS version 20 program. Based on the results of research with statistically multiple linear regression, the brilink financial transaction system which consisting of three dimensions of the financial transaction system, namely benefits, convenience, and security. brilink agent for the burrow country, salahutu sub-district, central Maluku district.
Pengaruh Pemberdayaan Psikologis dalam Meningktkan Kreativitas Guru dalam Pembelajaran : (Studi Empirik Pada Guru di Kota Ambon) Cynthia Petra Haumahu; Kevin Hermanto Tupamahu
Jurnal Ilmiah Profesi Pendidikan Vol. 7 No. 3 (2022): September
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v7i3.638

Abstract

Guru yang kreatif sangat dibutuhkan untuk memungkinkan terjadinya inovasi dalam proses pengembangan pembelajaran yang efektif dan efisien. Khususnya dimasa era Revolusi Industri 4.0, para guru ditunut untuk dapat mengembangkan diri dari aspek professional maupun pedagogis untuk dapat meningkatkan efektifitas pengajaran terhadap siswa. Hal ini menuntut kreativitas guru dalam pengajaran sehinggga dapat mengembangkan kreativitas siswa untuk mengembangkan potensi dirinya. Tujuan dari penelitian  ini adalah untuk menguji pengaruh pemberdayaan psikologis guru sebagai aspek motivasi aktif dalam pengembangan kreativitas Guru yang berada di kota Ambon. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode survey kuesioner untuk mengumpulkan data penelitian. Analisis data dalam penelitian ini menggunakan model persamaan structural (SEM) dengan menggunakan program AMOS 24. Hasil Penelitian menunjukkan bahwa pemberdayaan psikologis berpengaruh positif dan signifikan terhadap kreativitas guru dalam pengajaran. Dengan demikian dapat disimpulkan bahwa untuk dapat menciptakan dan meningkatkan kreativitas guru dalam pengajaran maka guru perlu untuk diberdayakan secara psikologis.
The Moderation Effect of Psychological Empowerment on The Relationship of Comprehensive Performance Measurement System With Managerial Performance Kevin Hermanto Tupamahu; Cynthia Petra Haumahu; Criezta Korlefura
International Journal of Education, Information Technology, and Others Vol 6 No 2 (2023): International Journal of Education, Information Technology  and Others
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8000666

Abstract

This study aims to examine and obtain empirical evidence regarding the moderating effect of psychological empowerment on the relationship between comprehensive performance measurement systems and managerial performance.The sample for this research is all levels of managers at the Bank in Ambon City. The sample was selected using the judgment sampling method, with the criteria of having experience as a manager for at least three years. Data collection was carried out through questionnaires which were directly submitted to business unit managers. A total of 100 questionnaires were successfully collected, and 98 questionnaires that could be used. Data were analyzed to test the hypothesis using multiple linear regression.The results of the study show that a comprehensive performance measurement system has a positive and significant effect on managerial performance; and psychological empowerment acts as a variable that moderates the relationship between a comprehensive performance measurement system and managerial performance.
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.
THE ROLE OF INTERNAL AUDIT IN EFFORTS TO REALIZE GOOD CORPORATE GOVERNANCE (CASE STUDY AT PT BANK MANDIRI (PERSERO) TBK. AMBON BRANCH OFFICE) Kevin H Tupamahu; Syahrina Noormala Dewi; Ingrid Waitatta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6620

Abstract

This research discusses the Role of Internal Audit in Efforts to Achieve Good Corporate Governance (Case Research at PT Bank Mandiri (Persero) Tbk. Ambon Branch Office). The problem in this thesis is how the implementation of Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office, how is the role of internal audit in an effort to realize Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office, how can internal audit benefit Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office. The type of research used in this research is descriptive research with a qualitative approach. The data were obtained from the interview process, and then reduced, and the data was presented, after which the data was verified. The results of this research indicate that the role of internal audit in an effort to achieve good corporate governance in PT. Bank Mandiri (Persero) Tbk. Ambon Branch Office where the implementation of Good Corporate Governance at PT Bank Mandiri (Persero) Ambon Branch Office has been carried out well, socialized by letter and has been monitored by its implementation and always evaluates employee performance and at least four times a year, HR also always does employee development and it is carried out continuously, employee development in the form of being given training, consulting assistance, and discussions. Internal audit certainly provides the benefits of Good Corporate Governance at PT Bank Mandiri (Persero) Ambon Branch Office in the form of being able to increase points from year to year regarding good corporate governance (GCG) because internal audit provides recommendations for improvements and objective information about the activities being examined at all levels management so that there is an increase in achieving company goals.
PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA PERANGKAT DAERAH DI KABUPATEN MALUKU TENGGARA Fitria Fitria; Christina Sososutiksno; Kevin Hermanto Tupamahu; Jefry Gasperz; Salomi Jacomina Hehanusa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14703

Abstract

This research aims to examine the effect of budget participation and motivation on managerial performance in The Local Bureaucracy in Southeast Maluku Regency. This study uses a quantitative approach. The population in this study were three people from each The Local Bureaucracy within the Southeast Maluku Regency Government. The sample was determined using the census method and obtained 123 respondents. The research results show (1) budget participation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency; and (2) motivation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency.
Analysis of Teacher Creativity Enhancement: The Role of Teacher Involvement in the Creative Process Haumahu, Cynthia Petra; Korlefura, Criezta; Tupamahu, Kevin Hermanto
International Journal of Education, Information Technology, and Others Vol 6 No 3 (2023): International Journal of Education, Information Technology  and Others
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10076840

Abstract

Teacher creativity has become an indispensable requirement for survival and competitiveness in today's education world. Responding to this emergency situation, current research is focused on investigating the effect of teachers' involvement in the creative process on their creativity. The target population of this research is teachers in Ambon City, and structural equation modeling is used to test the theoretical model and the proposed hypotheses. The results of the study show that involvement in the creative process which consists of identifying problems, seeking information and generating ideas has a positive and significant effect on increasing teacher creativity. These findings suggest that creativity can be enhanced if a teacher is willing to spend the necessary time and effort to thoroughly identify an issue, seek extensive information, and generate many ideas from different perspectives i.e., engage in an effective creative process.
Kuliah Kerja Nyata (KKN) Tematik Pemberdayaan Mahasiswa Magang Setjen DPR RI Melalui Edukasi Penggunaan QRIS Selvio Letwar, Erol; Nopha; Hermanto Tupamahu, Kevin
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 5 : Juni (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The Community Service Program (KKN) is one form of the implementation of the Tri Dharma of Higher Education, particularly in the aspect of community empowerment. Through KKN, students can actively participate in advancing and developing the potential of the community by applying the knowledge and technology they have learned. One of the programs implemented is the education on the use of Quick Response Code Indonesian Standard (QRIS) as a digital payment system. The QRIS socialization program aims to introduce and educate the public on the use of digital payment technology. The socialization activities include direct counseling, workshops, and demonstrations of using QRIS in daily transactions. The implementation of this program involves various communication methods to ensure that the information is well received by different segments of the community. The ongoing socialization activities show that the community is beginning to understand the benefits and convenience offered by QRIS. Besides increasing transaction efficiency, QRIS also helps reduce dependence on cash and expand financial inclusion. This program is expected to be an initial step in creating a more inclusive and efficient digital payment ecosystem in the future.
Peningkatan Ketrampilan Wirausaha Muda dalam Pengelolaan Keuangan Bisnis Melalui Workshop dan Pendampingan Penyusunan Rencana Bisnis Kevin H. Tupamahu; Aprilia Lerrech
Jurnal Pemimpin Bisnis Inovatif Vol. 1 No. 3 (2024): Juli : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v1i3.183

Abstract

This article explains the thematic community service program which is a form of activity that provides learning experiences for each student to be able to adapt to the community environment with all the problems that occur. I am one of the KKN students located in Jattinangor sub-district, Sumedang Regency, West Java. Young entrepreneur skills development program aimed at improving abilities in managing business finances. This program uses an intensive workshop approach and personal assistance in preparing a business plan. This training method is designed to provide an in-depth understanding of business financial management and skills in designing effective business plans. Through a series of training and mentoring sessions, entrepreneurs and prospective entrepreneurs are given the opportunity to understand the basic concepts of business finance, identify business financial needs, and formulate strategies to achieve financial goals. Program evaluations show significant improvements in business financial understanding and skills as well as success in designing realistic and targeted business plans. With workshops and mentoring, it is hoped that you can improve your skills in starting a business or running a business.
PERHITUNGAN ANGGARAN BIAYA TENAGA KERJA LANGSUNG PADA PT. ANEKA SUMBER TATA BAHARI DI DESA TULEHU Tahalua, Inda Sari; Tupamahu, Kevin H; Tomasoa, Theodora Florence
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.p87-95

Abstract

This research aims to find out how to prepare the direct labor cost budget calculation at PT. Various Sources of Maritime Management in Tulehu Village in January-March 2024. To find out the calculation of the direct labor cost budget at PT. The Sumber Tata Bahari annex requires production data at PT. ASTB and working hours data wage/hour rates. The method used in this research is a qualitative method. The results of the research can be seen from the preparation of the company's direct labor cost budget with theoretical studies that are appropriate, where, based on the calculation results, a direct labor cost budget for each employee can be obtained, fish washing production for each month of January is IDR 37,125,000, divided by 15 employees the result is IDR 2,475,000 per person, in February IDR 38,610,000 divided by 15 employees the result is amounting to IDR 2,574,000 per person, and whereas in March IDR 37,125,000 was divided by 15 employees the result is IDR 2,475,000 per person. So one person's income for 3 months is IDR 7,524,000, while the total wage during the first quarter is IDR 112,860,000. with results that have been calculated in accordance with company regulations with total wages for 15 employees amounting to IDR 112,860,000 for the 3 quarter periods January-March 2024 at PT. ASTB.
Co-Authors Agung Cucu Purnawirawan Agung Cucu Purnawirawan Anggi Saharani Aprilia Lerrech Apriyanto Basmuru, Djohan Basuki, Ferry H. Bryan F Manihuruk CHRISTINA SOSOSUTIKSNO Criezta Korlefura CYNTHIA PETRA HAUMAHU Dedy A.M Karatem Desideria V. Mailoa Dewi S. S. Usman Dewi, Syahrina Dwi Hariyanti Fauzan Ramadhan Ismail Fiona M Tarima Fitria Fitria Fitria Fitria Frely S. Aipassa Hehanusa, Salomi Jacomina Ingrid Waitatta Jefry Gasperz Jefry Gasperz Joshua Manullang Kainama, Maryoni S Leni K. Br Sitinjak Maria Talupun Maryam Sangadji Miranty, Alya Mohammad Taqiuddin Mohamad Mohammad Taqiuddin Mohamad Noch Lorensius Fatruan Nopha Novita Hatuluayo Nukuhehe, Dian Sukma Nukuhehe, Julyanti Patty, Flourinda Alce Rauf, Rose Amnah Abd Real Tipawael Resty Hairunnisya Pulu Hattumena Retanubun, Andre Pratama Romi Mesra Rumonin, Rifta Asti Salomi Jacomina Hehanusa Sampulawa, La Pirwan Selvio Letwar, Erol Sigit Sugiardi Silvia Manuhutu, Silvia Susi Elia Simaremare Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Teslatum, Irene Thedora F. Tomasoa Tiara Puspita sari Tomasoa, Theodora F Tomasoa, Theodora Florence Tupamahu, Maria K.