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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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SOSIALISASI PENTINGNYA PENCATATAN LAPORAN KEUANGAN DAN PEMANFAATAN APLIKASI BUKU WARUNG SEBAGAI MEDIA PEMBUKUAN DIGITAL BAGI UMKM DI DESA LATTA Leni K. Br Sitinjak; Dewi S. S. Usman; Dedy A.M Karatem; Desideria V. Mailoa; Maria Talupun; Joshua Manullang; 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

KKN Tematik Individu adalah kegiatan pengabdian mahasiswa kepada masyarakat yang dilakukan oleh perguruan tinggi sebagai upaya menerapkan hasil penelitian bidang IPTEK untuk meningkatkan kesejahteraan hidup masyarakat. Kegiatan KKN tidak terlepas dari Tri Dharma perguruan tinggi yang meliputi pendidikan dan pengajaran, penelitian, serta pengabdian kepada masyarakat. Perkembangan zaman dan pengaruh global mengakibatkan adanya tuntutan bagi umkm harus terus melakukan inovasi dalam mengembangkan jaringan usaha. Hal ini dilakukan agar mampu menghilangkan penyebab sulitnya umkm dalam mengembangkan usaha produknya,meningkatkan sumber daya manusia dan teknologi. Tidak hanya inovasi dalam pengembangan jaringan usaha, system pencatatan keuangan juga mempengaruhi keberlangsungan dan keberhasilan suatu usaha. Metode yang di lakukan pada kegiatan ini yaitu sosialisasi dan diskusi. Sosialisasi dilakukan dengan mulai dari persipan alat persentase dilanjut dengan presentase materi sekaligus tanya jawab terkait pencatatan laporan keuangan dan pembukuan digital. Setelah sosialisasi dilaksanakan, diharapkan agar warga masayarakat yang berkecimpung dalam dunia umkm mengetahui pentingnya membuat laporan keuangan dalam usaha mereka, manfaat pembukuan digital sebagai media pembuatan laporan keuangan yang baik dan benar, serta cara mendaftar akun dalam aplikasi Buku Warung dan cara mengoperasikannya dalam usaha yang ada di Desa Latta.
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.
The Influence of Human Resource Competence and Good Governance on Financial Management Performance with the Internal Control System as a Moderating Variable (Empirical Study on Regional Apparatus Organizations in Ambon City Government) Resty Hairunnisya Pulu Hattumena; Christina Sososutiksno; Kevin Hermanto Tupamahu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9509

Abstract

This study was conducted with the aim of providing empirical evidence regarding the influence of human resource competency and good governance on financial management performance with the internal control system as a moderating variable in OPDs in the Ambon City Government. The sampling method used in this study was the Non-Probability Sampling method with Purposive Sampling technique. The population used in this study were OPD employees in the Ambon City Government. A total of 159 questionnaires were distributed to respondents who met the criteria and could be used as samples in the study.
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.
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 Erol Selvio Letwar 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, 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 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.