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All Journal Kupna Akuntansi: Kumpulan Artikel Akuntansi
Tomasoa, Theodora F
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Economics, Econometrics & Finance

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ANALISIS PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PT. BANK TABUNGAN NEGARA (PERSERO) KC. AMBON Angkotta, Anatasia Z; Kainama, Maryoni S; Tomasoa, Theodora F
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.p76-86

Abstract

The aim of this research is to analyze the influence of internal control on fraud prevention at PT Bank State Saving (Persero) KC Ambon. The practical benefit of research is that for companies, it can be used as input in making decisions to apply accounting methods and in improving supervision within the company. The method used in this research uses quantitative research with the aim of finding answers to a phenomenon or question through data processing applications, namely using SPSS Software with the Simple Linear Regression method. The results of this research show that variable Apart from that, the role of internal control at Bank Tabungan Negara (BTN) Persero KC. Ambon is also included in the good category. BTN's internal control in carrying out its duties has used a system that is in accordance with applicable policies, plans, procedures, laws and regulations.
ANALISIS PENGARUH PEMBERIAN KREDIT TERHADAP KEBERHASILAN USAHA Namkatu, Darmin; Janwarin, Xaverius M; 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.p31-36

Abstract

This study aims to determine the effect of credit provision on business success (Case study of MSME customers made by PT. Pegadaian (Persero) passso branch). This type of data is collected after primary data and secondary data are collected from research activities. The data analysis method uses quantitative descriptive analysis method. Data collection techniques using saturated sampling by distributing questionnaires to $ customers. Our data analysis technique is validity test, reliability test, simple linear regression analysis with t test hypothesis test. Based on the results of research on the analysis of credit provision on business success (case study of PT Persero Pawnshop Passo Branch), it can be concluded that creative credit provision has a significant influence on business success. This is evident from the results of simple linear regression analysis resulting from the calculation of the t-statistic value of the t value> t table (16.326>0.6838) with a significant level of 0.000 <0.05 which means that Ha is accepted. This means that the loan variable has a significant influence on business success by 93.6% and the remaining 6.4% based on the interpretation of the r value coefficient (Alma, 2009; 81) shows that the relationship between lending and the business success of PT Pawnshop Passo Branch is a positive relationship.
PEMANFAATAN MEDIA SOSIAL FACEBOOK DALAM MENINGKATKAN PENJUALAN ONLINE SHOP Bugal, Nurmi; Kainama, Maryoni S; 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.p37-47

Abstract

This study aims to determine the utilization of Facebook social media in increasing sales of online shop light store banda products, using descriptive qualitative research methods, data collected through in-depth interviews and observations of shop owners light store banda, employees and customers. The results showed that the benefits of Facebook social media in product marketing by using events such as discounts to increase product sales at the Cahya Store banda, seen through the sales level of the light store banda store by 40%. The implications of this study can show that the application of a sales promotion strategy through Facebook can be a solution in increasing product sales.
PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL MANAGEMENT BEHAVIOR TERHADAP KEBERLANJUTAN USAHA Pattireuw, Avilia Martha; Janwarin, Xaverius M; 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.p12-23

Abstract

This study aims to analyze the influence of financial knowledge and financial management behavior on business sustainability. The method in this study uses a quantitative approach. The population in this study were owners or business actors of grocery stores located in Suli Village, Salahutu District. The sample determination used was the Purposive Sampling technique using the likert scale technique. Data was collected by disributing questionnaires as 50 respondents. By using statistical analysis parameters, namely validity test, reliability test, multicorrelation test, heteroscedasticity test, multiple linear analysis, determonation coefficient analysis, partial test and simultaneous test. Based on the results of the SPSS data processing analysis, it shows that the partial test shows that the financial knowledge variable has a positive and significant influence on business sustainability, while the financial management behavior variable has no influence on business sustainability, and the simultaneous test shows that the financial knowledge and financial management behavior variables have a positive and significant influence on business sustainability.
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP PERMINTAAN KREDIT USAHA MIKRO PADA PT BANK MALUKU & MALUT KANTOR CABANG UTAMA DI KOTA AMBON Maitimu, Agustin Gebriel; Kainama, Maryoni S; 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.p1-11

Abstract

This study aims to determine the effect of credit interest rates on the demand for micro-enterprise credit at PT Bank Maluku & Malut's main branch office in Ambon City. This research is a descriptive quantitative study. The data collection technique used is documentation, using financial report data, specifically credit interest rate reports and notes on micro-enterprise credit demand reports at PT Bank Maluku & Malut's main branch office in Ambon City. Data analysis techniques in this study include simple linear regression, classical assumption testing, and hypothesis testing. The results of this study indicate that variable (X) or credit interest rates have a significant effect on the demand for micro-enterprise credit at PT Bank Maluku & Malut's main branch office in Ambon City because the sig value of 0.002 is smaller than 0.05 and the calculated t-value is -3.207 < t-table 1.6710. Based on these results, it shows that if there is an increase in the credit interest rate variable (x) by 1%, there will be a decrease in the demand for micro-enterprise credit variable (y), and vice versa.
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%.
Co-Authors Angkotta, Anatasia Z Bugal, Nurmi Janwarin, Xaverius M Kainama, Maryoni S Kevin Hermanto Tupamahu Maitimu, Agustin Gebriel Namkatu, Darmin Nukuhehe, Julyanti Pattireuw, Avilia Martha