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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) 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 INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE 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
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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Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan di Bursa Efek Indonesia Tomasoa, Theodora Florence; Tupamahu, Kevin Hermanto
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) Nukuhehe, Dian Sukma; Tupamahu, Kevin Hermanto; Tomasoa, Theodora Florence
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 Sampulawa, La Pirwan; Tupamahu, Kevin Hermanto; Dewi, Syahrina Noormala
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.
Pengaruh Moderasi Konsensus Strategis Terhadap Hubungan Antara Lean Manufacturing dengan Mekanisme Pengendalian Manajemen Hermanto Tupamahu, Kevin; dewi, syahrina
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 1 (2023): Benefit : Volume 8 Juni No 1 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i1.1964

Abstract

The purpose of this study was to investigate and examine the contingency models for discussed the moderating effect of strategic consensus to the relationship between lean manufacturing with management control mechanisms used by the companies. The sample of this study is a manufacturing firms in Java Indonesia, represented by a director or managers. The sampling method uses a purposive sampling method. Data collection techniques in this study used survey questionnaire. The number of research samples successfully collected and can be used are 104 firms. In this study, hypothesis testing is carried out using Structural Equation Modeling (SEM) with use the application program AMOS 24. The research findings show that strategic consensus as a moderating variable has been proven to strengthen the relationship between lean management strategies and management control mechanisms.  
Complementarity of Management Control Mechanisms in a Lean Organization: The Effect of Consensus Tupamahu, Kevin Hermanto
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.
The Existence and Education of Ceramic Craftsmen Society of Polutan Village in the 4.0 Industrial Revolution Era Tupamahu, Maria Katje; Tupamahu, Kevin Hermanto; Rauf, Rose Amnah Abd; Mesra, Romi
IJECA (International Journal of Education and Curriculum Application) Vol 5, No 3 (2022): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/ijeca.v5i3.11067

Abstract

This research is different from previous research where this research specifically wants to describe and reveal what the existence of the ceramic craftsman community is like, which incidentally is still a lot of people who use traditional methods in a modern era and its relationship with the level of education of the community where the people can get jobs from all age. The research method used in this study is a qualitative research method in which researchers seek data in the form of explanations from informants and other relevant data sources. The data collection method in this study used unstructured interview techniques and half-involved observation in order to obtain valid data and in accordance with the research objectives. Teknik penentuan sampel pada penelitian ini yaitu menggunakan snowball sampling. Researchers use data analysis with data reduction, data presentation, and finally drawing conclusions or verification. The results of the research are as follows: (1) There are no “unemployed” people of all age levels; (2) People Prefer to Work as Ceramic Craftsmen so that few continue their undergraduate education; (3) Pulutan Village is Known as a Tourism Village for Ceramic Craftsmen in Minahasa; (4) Pulutan Village Ceramic Industry Needs Government Support To Further Develop; and (5) Pulutan Village Is Often Used As A Place To Develop Knowledge And Skills. The implication of this research is for the development of science, especially the discipline of sociology related to rural sociology, sociology of tourism, and so on as well as social science in general. Conclusion of this research are we can see that Pulutan Village as one of the tourist villages due to their tradition as ceramics and grain craftsmen is a village. very independent even the unemployment rate is very low.
NAVIGATING THE DIGITAL FRONTIER: A COMPREHENSIVE ANALYSIS OF DIGITAL TAXATION AND ITS IMPLICATIONS ON GLOBAL ECONOMIC STABILITY Kevin Hermanto Tupamahu; Agung Cucu Purnawirawan; Mohammad Taqiuddin Mohamad
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2024): April
Publisher : Adisam Publisher

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

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.
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

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

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

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

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.
Co-Authors 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 Noch Lorensius Fatruan Nopha Novita Hatuluayo Nukuhehe, Dian Sukma Nukuhehe, Julyanti Patty, Flourinda Alce Rauf, Rose Amnah Abd Real Tipawael 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.