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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 Jurnal Riset 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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SOSIALISASI PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI INVESTASI PASAR MODAL Anggi Saharani; Fauzan Ramadhan Ismail; Kevin H. Tupamahu
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 04 (2023): NOVEMBER 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Pengabdian kepada masyarakat (biasanya disebut abdimas) merupakan salah satu darma atau tugas pokok perguruan tinggi di Indonesia. Program pengabdian masyarakat merupakan salah satu kegiatan akademik yang dilaksanakan oleh Kelompok Kuliah Kerja Nyata Tematik, yang merupakan bagian dari kegiatan Tri Dharma Perguruan Tinggi. Investasi merupakan penempatan sejumlah dana pada saat ini dengan harapan untuk memperoleh keuntungan dimasa yang akan datang. Investasi pasar modal merupakan salah satu cara yang efektif untuk meningkatkan daya beli dan kesejahteraan masyarakat. Peningkatan ekonomi masyarakat adalah tujuan utama di banyak negara. Pemberdayaan ekonomi masyarakat melibatkan memberikan akses kepada mereka untuk berinvestasi, mengelola aset keuangan mereka, dan menciptakan sumber pendapatan yang berkelanjutan. Kegiatan pengabdian ini menggunakan metode sosialisasi dan diskusi yang dilaksanakan pada tanggal 08 November 2023 yang berlokasi di Kantor Kelurahan Tihu, Kecamatan Teluk Ambon, Kota Ambon, Maluku dan dihadiri oleh 50 peserta yang merupakan masyarakat Kelurahan Tihu. Dengan dilaksanakannya kegiatan ini diharapkan dapat menambah motivasi, wawasan dan pemahaman mengenai investasi pada pasar modal demi peningkatan dan pertumbuhan pendapatan ekonomi kedepannya. Selain itu Masyarakat Kelurahan Tihu juga berminat untuk berinvestasi di pasar modal. Sebagai perkembangan kegiatan pengabdian masyarakat ini, pihak kelurahan disarankan untuk bersedia membuat kegiatan seperti seminar atau workshop mengenai pasar modal untuk meningkatkan literasi investasi melalui pasar modal guna meningkatkan perekonomian di daerahnya.
PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA PERANGKAT DAERAH DI KABUPATEN MALUKU TENGGARA Fitria, Fitria; Sososutiksno, Christina; Tupamahu, Kevin Hermanto; Gasperz, Jefry; Hehanusa, Salomi Jacomina
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.
PENGARUH HARGA PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA APLIKASI TIKTOK SHOP (Studi Kasus Mahasiswa Program Studi Pendidikan Ekonomi) Nukuhehe, Julyanti; Tupamahu, Kevin H; 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.p24-30

Abstract

Product prices and promotions are important factors that can increase the purchase decision of students of the Economics Education Study Program. This study aims to determine the influence of product prices and promotions on purchase decisions on the TiktokShop application. The sample of this study is 96 TikTokShop users in the Economics Education Study Program. Data processing was carried out using SPSS version 25 with validity tests, classical assumption tests, multiple linear regression tests and hypothesis tests. Based on the results of the tests carried out, it was concluded that product prices and promotions partially or simultaneously had a positive effect on purchase decisions on TikTokShop. The influence given is quite large, namely 44.6%.
E-COMMERCE AND CHANGES IN CONSUMER BEHAVIOUR IN THE ECONOMY 5.0 ERA Sigit Sugiardi; Apriyanto; Kevin Hermanto Tupamahu
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2699

Abstract

The rapid development of E-Commerce in the Economy 5.0 era has triggered drastic changes in consumer behaviour. Modern consumers demand a fast, convenient and personalised shopping experience, supported by advanced technologies such as artificial intelligence (AI) and big data. Consumers are now more informed and active in the purchasing process, often conducting in-depth research and taking advantage of online reviews before deciding to buy a product. They also expect a seamless integration between online and offline shopping experiences. These changes require businesses to adapt and innovate in order to meet ever-increasing consumer expectations. An omnichannel strategy is important in ensuring consistency and quality of the customer experience. Businesses also need to continue to take advantage of the latest technology to provide relevant and secure services. Ultimately, these changes are forcing businesses to focus more on customer needs and wants, driving the creation of added value that can increase customer loyalty and satisfaction. Adaptability and innovation are key for businesses to remain competitive in the dynamic Economy 5.0 era.
NAVIGATING THE DIGITAL FRONTIER: A COMPREHENSIVE ANALYSIS OF DIGITAL TAXATION AND ITS IMPLICATIONS ON GLOBAL ECONOMICSTABILITY Kevin Hermanto Tupamahu; Agung Cucu Purnawirawan; Mohammad Taqiuddin Mohamad
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 8 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The rapid evolution of the digital economy has reshaped global commerce, introducing unprecedented opportunities and complexities in taxation and economic equilibrium. This paper presents a comprehensive systemic risk analysis to scrutinize the intricate interplay between digital taxation and the stability of the global economy. Through an exhaustive review of literature, case studies, and empirical data, it identifies and explores critical taxation challenges inherent in the digital realm, including tax base erosion, jurisdictional ambiguity, and regulatory fragmentation. Additionally, the analysis delves into the systemic risks associated with digital taxation, such as double taxation, tax competition, trade disputes, and regulatory arbitrage, emphasizing their far-reaching implications on economic stability, investment decisions, market dynamics, and fiscal sustainability. Drawing insights from effective mitigation strategies and successful case studies, the paper offers actionable recommendations for policymakers. These recommendations advocate for enhanced international cooperation, the development of consensus- based taxation frameworks, the utilization of digital technologies for tax compliance, and the reinforcement of multilateral institutions. By proactively addressing systemic risks, policymakers can nurture economic stability, spur innovation, and establish a fair and equitable tax landscape amidst the complexities of the digital era. This analysis contributes significantly to the ongoing discourse on digital taxation, providing valuable guidance for policymakers, researchers, and practitioners navigating the digital landscape while safeguarding global economic stability.
Kuliah Kerja Nyata (KKN) Tematik Pemberdayaan Mahasiswa Magang Setjen DPR RI Melalui Edukasi Penggunaan QRIS Erol Selvio Letwar; Nopha; Kevin Hermanto Tupamahu
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.
Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan di Bursa Efek Indonesia Theodora Florence Tomasoa; Kevin Hermanto Tupamahu
Jurnal Pendidikan Ekonomi Vol 5 No 1 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i1.p19-31

Abstract

Timeliness in financial reporting is a crucial indicator of transparency and accountability in capital markets. This study examines the effects of profitability, audit quality, and firm size on the timeliness of financial reporting among manufacturing companies listed on the Indonesia Stock Exchange during 2010–2013. A quantitative approach with an explanatory design was employed, involving 89 companies (356 observations) selected through purposive sampling. Data were analyzed using binary logistic regression. The results show that all three independent variables significantly influence reporting timeliness when tested simultaneously. Partially, only profitability and audit quality have significant effects, while firm size does not. The adjusted R² value of 0.037 indicates that the model explains only 3.7% of the variability in reporting timeliness. These findings emphasize the importance of profitability and audit quality, although their contributions are limited. Practically, companies should enhance financial performance and engage high-quality auditors to improve the timeliness of financial reporting
Penetapan Harga Pokok Produksi Dalammenentukan Harga Jual dengan Menggunakan Metode Variable Costing (Studi pada Usaha Pabrik Roti Ainayah Kota Ambon) Dian Sukma Nukuhehe; Kevin Hermanto Tupamahu; Theodora Florence Tomasoa
Jurnal Pendidikan Ekonomi Vol 5 No 2 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i2.p95-110

Abstract

The determination of the cost of goods manufactured (COGM) is crucial in setting a competitive selling price and ensuring business sustainability. Ainayah Bread Factory in Ambon has faced challenges in accurately calculating COGM due to its reliance on simple methods. This study aims to analyze the application of the variable costing method in calculating COGM and determining the selling price. A descriptive qualitative approach was applied using interviews, observations, and documentation. The findings reveal that the total monthly production cost is Rp205,540,280 with a production capacity of 180,000 breads, resulting in a unit cost of Rp1,141.89. With a selling price of Rp1,300 per unit, the profit margin reached Rp158.11 or 13.84% of revenue. These results confirm that variable costing provides more accurate cost information and supports sound pricing decisions. The condition highlights the enterprise’s potential for growth, efficiency improvement, and long-term competitiveness. The study implies the importance of cost accounting education for SMEs and recommends training on basic financial reporting to strengthen business sustainability.
Analisis Implementasi Digital Banking dalam Peningkatan Kualitas Layanan pada Bank Bri Unit Unpatti Ambon La Pirwan Sampulawa; Kevin Hermanto Tupamahu; Syahrina Noormala Dewi
Jurnal Pendidikan Ekonomi Vol 5 No 2 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i2.p85-94

Abstract

The rapid advancement of information technology has driven a transformation in banking services through digital banking, offering customers greater accessibility and transaction efficiency. This study aims to analyze the implementation of digital banking at BRI Unit Unpatti Ambon and to identify the barriers and solutions applied to improve service quality. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation. Findings reveal that the adoption of digital banking, particularly through BRImo services and supporting facilities, enhances customer satisfaction, accelerates transaction processes, and strengthens user loyalty. The main challenges identified include limited digital literacy, especially among elderly customers, inadequate internet access in certain regions, and rising cybersecurity risks. These results highlight the necessity of training programs for employees and customers, expansion of internet infrastructure, and strengthening of internal security systems. This study provides new insights into how digital banking can enhance service quality in a local context while offering practical recommendations for sustaining digital banking innovation in Indonesia.
Complementarity of Management Control Mechanisms in a Lean Organization: The Effect of Consensus Kevin Hermanto Tupamahu
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.3046

Abstract

This study aims to examine the complementarity effect of lean management control mechanisms (lean performance measurement, employee empowerment, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance). Besides, this study also tests whether the consensus on lean thinking has affected the relationship between the lean management control mechanisms and the company’s performance. The data is collected by survey with 159 managers from manufacturing companies. The data is then analyzed using the AMOS-SEM and shows that lean management control mechanisms work complementary to increase operation and financial performance in lean manufacturing companies. Furthermore, consensus on lean thinking strategies acts as a moderating variable and positively affects the relationship between lean management control mechanisms and financial performance. This study recommends that lean companies should implement control mechanisms that align with lean thinking. These control mechanisms should be used together to complement each other to maximize the performance benefits that can be derived from lean thinking implementation. In addition, to strengthen the benefits derived from the use of lean control mechanisms, companies need to pay attention to the consensus in implementing lean thinking strategies.
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 Dian Sukma Nukuhehe Dwi Hariyanti Erol Selvio Letwar Fauzan Ramadhan Ismail Ferry H. Basuki Fiona M Tarima Fitria Fitria Fitria Fitria Frely S. Aipassa Hehanusa, Salomi Jacomina Ingrid Waitatta Jefry Gasperz Jefry Gasperz Joshua Manullang Kainama, Maryoni S La Pirwan Sampulawa Leni K. Br Sitinjak Maria Talupun Maryam Sangadji Miranty, Alya Mohammad Taqiuddin Mohamad Mohammad Taqiuddin Mohamad Noch Lorensius Fatruan Nopha Novita Hatuluayo 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 Sigit Sugiardi Silvia Manuhutu, Silvia Siti Arifah Susi Elia Simaremare Syahrina Noormala Dewi Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Teslatum, Irene Thedora F. Tomasoa Theodora Florence Tomasoa Tiara Puspita sari Tomasoa, Theodora F Tomasoa, Theodora Florence Tupamahu, Maria K. Usmany, Paul