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All Journal Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Pendidikan Geografi Unpatti JENDELA PENGETAHUAN Jurnal Pengabdian kepada Masyarakat Arumbai ATOM : Jurnal Riset Mahasiswa Jurnal Pendidikan Ekonomi Jurnal Pengabdian kepada Masyarakat Arumbai
Tomasoa, Theodora Florence
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Religion Arts Humanities Astronomy Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Transportation Other

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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.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Suku, Saleh; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
Jurnal Pendidikan Geografi Unpatti Vol 4 No 1 (2025)
Publisher : Program Studi Pendidikan Geografi FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpguvol4iss1pp1-13

Abstract

his study aims to analyze the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at SAMSAT Waihaong, Ambon City. The research employs a quantitative method with a survey approach. Data were collected through structured questionnaires distributed to 100 randomly selected respondents using a simple random sampling technique. Data analysis was conducted using multiple linear regression. The results indicate that taxpayer awareness (X1) and tax sanctions (X2) have a positive and significant effect on taxpayer compliance (Y). The regression equation obtained is Y = 0.738 + 1.222X1 + 0.128X2, with a coefficient of determination (R²) value of 0.853. This shows that taxpayer awareness and tax sanctions together explain 85.3% of the variability in taxpayer compliance, while the remaining 14.7% is influenced by other factors. Taxpayer awareness has a more dominant effect than tax sanctions, with coefficients of 1.222 and 0.128, respectively. This study recommends enhancing public outreach and education about the benefits of taxes and enforcing clear and firm sanctions to encourage taxpayer compliance. These findings provide significant contributions to tax management in regions with unique socio-economic characteristics such as Ambon City
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Afiati, Wa Ode; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
Atom : Jurnal Riset Mahasiswa Vol 3 No 2 (2025): Atom: Jurnal Riset Mahasiswa
Publisher : Jurusan Pend. MIPA FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/atom.3.2.84-90

Abstract

Good Corporate Governance merupakan proses untuk meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk melihat pengaruh Good Corporate Governance (CGPI) terhadap Kinerja Keuangan (ROA) Perusahaan dengan Aset Terbesar yang terdaftar di BEI tahun 2021-2023. Metode pengambilan sampel menggunakan purposivesampling, yaitu menggunakan sampel dengan kriteria-kriteria tertentu. Sampel yang digunakan adalah 10 Perusahaan dengan kurun waktu 3 tahun, maka total sampel adalah 30. Metode analisis data yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian uji secara parsial menunjukan bahwa Good Corporate Governance (CGPI) tidak memiliki pengaruh terhadap kinerja keuangan (ROA).
ANALISIS PREFERENSI MAHASISWA DALAM MENGGUNAKAN QUICK RESPONSE CODE INDONESIA STANDAR (QRIS) SEBAGAI ALAT TRANSAKSI PEMBAYARAN Nauwe, Chrisme Ferlian; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
Atom : Jurnal Riset Mahasiswa Vol 3 No 2 (2025): Atom: Jurnal Riset Mahasiswa
Publisher : Jurusan Pend. MIPA FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/atom.3.2.98-107

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat dan preferensi mahasiswa dalam menggunakan QRIS (Quick Response Code Indonesia Standard) sebagai alat pembayaran digital di Universitas Pattimura. Metode yang digunakan meliputi pendekatan kuantitatif dengan survei dan wawancara, serta analisis statistik regresi linier berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ekspektasi usaha memiliki pengaruh positif dan signifikan terhadap minat menggunakan QRIS, sedangkan ekspektasi kinerja dan kondisi yang memfasilitasi tidak berpengaruh signifikan secara individual. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap minat pengguna, dengan nilai R² sebesar 0,788, menunjukkan bahwa faktor-faktor tersebut mampu menjelaskan sebagian besar variasi minat mahasiswa terhadap penggunaan QRIS. Temuan ini menegaskan bahwa kemudahan dan manfaat praktis QRIS menjadi faktor utama dalam meningkatkan adopsi teknologi pembayaran digital di kalangan mahasiswa. Penelitian ini diharapkan dapat memberikan wawasan bagi pengembangan strategi pemasaran dan edukasi teknologi keuangan di masa mendatang.
Pengaruh Kualitas Pelayanan Aparatur Pajak terhadap Kepuasan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Piru Latue, Linda Wati; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
JENDELA PENGETAHUAN Vol 18 No 2 (2025): JENDELA PENGETAHUAN
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jp18iss2pp348–359

Abstract

The quality of tax apparatus services plays a vital role in improving taxpayer compliance and satisfaction. This study aims to analyze the effect of tax apparatus service quality on the satisfaction of individual taxpayers at KP2KP Piru. A quantitative approach was employed by distributing questionnaires to 30 taxpayer respondents, with data analyzed using simple linear regression through SPSS version 26. The findings reveal that the quality of tax apparatus services has a positive and significant effect on taxpayer satisfaction. This result confirms that tangibles, reliability, responsiveness, assurance, and empathy dimensions contribute to increasing taxpayers’ satisfaction with the services received. In conclusion, improving service quality is a key factor in encouraging taxpayer compliance. The study implies that tax officers should enhance service speed, procedural consistency, and empathetic attitudes toward taxpayers. Recommendations are directed to tax institutions to continuously improve staff competence and provide more optimal service facilities.
Pelatihan Revisi Visi dan Misi Berdasarkan Rapor Pendidikan bagi Guru SD Inpres Lateri Rehatta, Geradin; Manuhuttu, Silvia; Tomasoa, Theodora Florence
Jurnal Pengabdian Arumbai Vol 2 No 1 (2024)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arumbai.vol2.iss1.pp36-48

Abstract

Vision and mission revision training is an important aspect in developing the quality of education in elementary schools. This abstract presents a comprehensive overview of the study conducted on the community service process in vision and mission revision training based on education report card analysis for elementary school teachers. This study involves various stages, starting from an introduction to the importance of vision and mission revision to disseminating information to related stakeholders. This study introduces the importance of vision and mission revision training as an initial step in improving the quality of education. By identifying needs through analysis of education report card results, schools can determine areas that require improvement. The training process involving the selection of the right training team, interactive workshops, and mentoring, allows teachers to gain a deep understanding of the new vision and mission and the skills needed to apply them in daily practice. Evaluation of the implementation of the revised vision and mission is an important step in assessing its impact on the quality of education. This includes measuring teacher and student performance after implementation, as well as disseminating information to all related stakeholders. Overall, this study emphasizes the importance of collaboration, open communication, and involvement of the entire education community in improving the education system
Pelatihan Manajemen Keuangan Keluarga pada Kelompok Masyarakat Dasa Wisma, Desa Soya Tomasoa, Theodora Florence; Latuserimala, Gerald; Putuhena, Meivi Sali
Jurnal Pengabdian Arumbai Vol 2 No 1 (2024)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arumbai.vol2.iss1.pp65-72

Abstract

Financial management is important in meeting family needs. The Covid-19 pandemic has added to the difficulties with the phenomenon of panic buying and decreased income. Family financial management is divided into short, medium, and long term. Through planning, fund allocation, implementation, and evaluation, families can manage finances effectively and efficiently. Community service activities in Soya Village aim to improve understanding and skills in financial management. Challenges include difficulty in identifying financial conditions and accessing investment information. The solution is to provide practical knowledge that can be applied daily. In conclusion, this activity is a small step in improving family financial stability. Financial management training at the Dasa Wisma Group in Soya Village improves the community's financial understanding. They learn the importance of financial management, stages, investment schemes, and implementation of spending plans. Positive responses show the relevance and need for this training, which is expected to help improve financial literacy and well-being.
Peran Internal Audit, Pemahaman Akuntansi, dan Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah terhadap Persepsi Laporan Keuangan Tomasoa, Theodora Florence
Jurnal Pendidikan Ekonomi Vol 1 No 1 (2021): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v1.i1.p37-43

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh peran internal audit terhadap persepi laporan keuangan pemerintah daerah, pemahaman akuntansi terhadap persepsi laporan keuangan pemerintah daerah dan pemanfaatan sistem informasi akuntansi keuangan daerah terhadap persepsi laporan keuangan pemerintah daerah. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer, metode pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik pengambilan sampelnya adalah metode sensus. Teknik Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa: Peran internal audit berpengaruh positif dan signifikan terhadap persepsi laporan keuangan pemerintah daerah, Pemahaman akuntansi tidak berpengaruh signifikan positif terhadap persepsi laporan keuangan pemerintah daerah dan Pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan positif terhadap persepsi laporan keuangan pemerintah daerah. Dengan demikian bagi instansi pemerintah sebaiknya melakukan pengkajian ulang mengenai pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit dalam pembuatan laporan keuangan agar kualitas laporan keuangan dari pemerintah dapat terus ditingkatkan
Pengaruh Peran Internal Audit terhadap Kualitas Laporan Keuangan Inspektorat Kota Ambon dan Provinsi Maluku Tomasoa, Theodora Florence; Manuhuttu, Silvia
Jurnal Pendidikan Ekonomi Vol 2 No 1 (2022): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v2.i1.p28-34

Abstract

The quality of local government financial reports is often suboptimal due to weak internal oversight by inspectorates. This study aims to analyze the effect of the internal audit function on the quality of financial reports at the Inspectorate of Ambon City and Maluku Province. The research employed a quantitative approach using questionnaires and simple linear regression analysis. The population consisted of 60 internal auditors, who also served as the sample through the census method. The results revealed that internal audit roles have a positive and significant effect on financial reporting quality, as evidenced by the t-value exceeding the critical threshold. These findings suggest that strengthening the internal audit function enhances the reliability, relevance, and comparability of financial reports. There is a need to build professional auditor capacity and enforce oversight standards based on regulations. It is recommended that local governments reassess internal audit strategies and provide competency-based technical training for supervisory personnel
Analisis Kreativitas Siswa dalam Mata Pelajaran Akuntansi pada Siswa Kelas XI IPS 1 SMA Kristen Trana Kecamatan TNS Pemasela, Maslury; Tomasoa, George Richard; Tomasoa, Theodora Florence
Jurnal Pendidikan Ekonomi Vol 3 No 2 (2023): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v3.i2.p96-106

Abstract

This study aims to analyze the level of student creativity in accounting subjects among Grade XI IPS 1 students at SMA Kristen Trana, TNS District, Central Maluku Regency. Creativity is a crucial aspect in accounting learning, as it encourages students to think critically, find innovative solutions, and develop a deeper understanding of concepts. The research employed a descriptive qualitative method, using observation, interviews, and documentation as data collection tools. The results indicate that student creativity ranges from moderate to high. This is evident in their ability to generate ideas, solve accounting case studies, and present financial reports using varied and engaging formats. Several factors support student creativity, including the use of project-based learning, teacher encouragement for exploration, and students’ intrinsic motivation. However, limitations such as restricted access to technology and interactive learning resources hinder the full development of students' potential. The study recommends innovating accounting instructional strategies to better foster creativity and improving school facilities to support a more creative and productive learning environment.
Co-Authors Afiati, Wa Ode Belasa, Hamin Berbiru, Sanci Fatmawati, Fatmawati Kainama, Frilya Enjels Kainama, Maryoni Stevanny Kevin Hermanto Tupamahu Latue, Linda Wati LATUSERIMALA, GERALD Manuhuttu, Silvia Manuhutu, Venlly Debora Nauwe, Chrisme Ferlian Nukuhehe, Dian Sukma Pemasela, Maslury Putuhena, Meivi Sali Rehatta, Geradin Suku, Saleh Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Tomasoa, George Richard Ubra, Franklin William Warbanaran, Imelda Dina