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Tomasoa, Theodora Florence
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Analisis Pertumbuhan Kinerja Keuangan Perbankan dengan Menggunakan Analisis CAMEL (Studi pada Bursa Efek Indonesia Tahun 2016–2018) Kainama, Frilya Enjels; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
Jurnal Pendidikan Ekonomi Vol 3 No 1 (2023): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v3.i1.p1-10

Abstract

Bank financial performance is crucial for supporting economic stability and the smooth functioning of financial intermediation. This study aims to analyze the growth of banking financial performance on the Indonesia Stock Exchange for the period 2016–2018 using the CAMEL analysis, which includes capital, asset quality, management effectiveness, earnings, and liquidity. The research employed a descriptive quantitative method, utilizing secondary data from the annual financial reports of 35 banks selected through purposive sampling. The results indicate that the growth of banking financial performance varies across each CAMEL aspect. Some banks showed positive growth in capital, management effectiveness, and liquidity, but not all were able to consistently reduce the risk of non-performing loans. These findings illustrate that financial performance among Indonesian banks is still uneven and optimization in risk management and operational efficiency is needed. The implication is that banks must strengthen their capital base and enhance risk management systems to maintain competitiveness and foster sustainable growth in the banking industry
Analisis Strategi Mengajar pada Mata Kuliah Pengantar Akuntansi I Materi Siklus Akuntansi di Program Studi Pendidikan Manuhutu, Venlly Debora; Tomasoa, Theodora Florence; Manuhuttu, Silvia
Jurnal Pendidikan Ekonomi Vol 4 No 2 (2024): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v4.i2.p87-95

Abstract

This study aims to analyze the teaching strategies employed by lecturers in the Introduction to Accounting I course, particularly on the topic of the Accounting Cycle, within the Economics Education Study Program at FKIP Pattimura University. The course is complex and requires students to systematically understand the stages of the accounting process. A qualitative descriptive method was used, involving observation, interviews, and documentation. The findings reveal that the teaching strategies include interactive lectures, group discussions, problem-solving exercises, and the use of visual media such as slides and videos. These strategies are considered effective in helping students grasp basic accounting concepts and map out the accounting cycle from transaction recording to financial statement preparation. Active student participation in discussions and hands-on practice plays a crucial role in improving learning outcomes. However, challenges remain in diversifying instructional approaches and integrating educational technology. The study recommends enhancing lecturers' pedagogical competencies and developing digital-based teaching methods to improve the quality of accounting education in higher education institutions.
Implementasi SAK ETAP pada Usaha Mikro, Kecil, dan Menengah (Studi pada Pertanian Sinar Tani Desa Waiheru) Fatmawati, Fatmawati; Tomasoa, Theodora Florence; Dewi, Syahrina Noormala
Jurnal Pendidikan Ekonomi Vol 4 No 1 (2024): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v4.i1.p21-29

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in regional economies, yet standardized financial reporting remains a major challenge. This study aims to analyze the implementation of SAK ETAP in the financial statements of Sinar Tani Agriculture in Waiheru Village. A qualitative descriptive method was applied, utilizing observation, in-depth interviews, and documentation with core members of the farmer group. The findings indicate that the financial statements have not fully adhered to SAK ETAP, especially in the absence of cash flow statements and notes to the financial statements, as well as inconsistencies in several balance sheet and income statement items. The conclusion emphasizes the need for a better understanding of SAK ETAP among agricultural MSMEs to foster transparency and accountability, ultimately facilitating access to formal financing. This in-depth analysis in the local agricultural context provides a fresh perspective on the practical challenges of accounting standard implementation. These results imply the necessity of ongoing training, intensive assistance, and collaboration with related institutions to ensure the effective and consistent application of SAK ETAP
Analisis Kredit Bermasalah pada Koperasi Simpan Pinjam di Desa Waiheru (Studi Kasus pada Koperasi Serba Usaha Dwi Eka Jaya) Warbanaran, Imelda Dina; Kainama, Maryoni Stevanny; Tomasoa, Theodora Florence
Jurnal Pendidikan Ekonomi Vol 4 No 1 (2024): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v4.i1.p10-20

Abstract

Savings and loan cooperatives play an important role in supporting community economies, but often face challenges related to non-performing loans that can impact the financial health of the cooperative. This study aims to identify the factors causing non-performing loans at Dwi Eka Jaya Multi-Business Cooperative in Waiheru Village. A case study with a descriptive qualitative approach was employed, utilizing observation, interviews, and documentation with 13 respondents experiencing problematic loans. The results reveal six main factors: misuse of loan funds, poor character, crop failure, business constraints, misfortune, escape, and additional borrowing from other institutions without increased income. The findings highlight the necessity for thorough debtor assessments and strengthened internal supervision systems to minimize credit risk. These insights provide a deeper understanding of risk dynamics in local cooperatives. The implications suggest the need for credit analysis training, member assistance, and strengthened creditworthiness assessment procedures to support cooperative sustainability.
Analisis Kualitas Butir Soal Tes Multiple Choice Mata Pelajaran Ekonomi pada Siswa Kelas XI IPS SMA Kristen Aprian Damer Berbiru, Sanci; Tomasoa, Theodora Florence; Ubra, Franklin William
Jurnal Pendidikan Ekonomi Vol 4 No 2 (2024): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v4.i2.p78-86

Abstract

Improving the quality of education requires periodic evaluation of assessment tools, such as multiple-choice tests commonly used in secondary schools. This study aims to analyze the quality of multiple-choice test items for Economics subject among eleventh-grade IPS students at Aprian Damer Christian Senior High School, Southwest Maluku Regency. The research adopts a mixed-method descriptive qualitative and quantitative approach, utilizing documentation techniques on test items, answer keys, and students’ answer sheets. The analysis focuses on item difficulty, discrimination power, and distractor function using standard calculation formulas. The results indicate that many test items do not yet meet the criteria for high quality, especially regarding the proportion of item difficulty and the effectiveness of distractors. These findings highlight the need for ongoing professional development for teachers in designing effective test items as evaluation tools. It is recommended that teachers ensure balanced item construction, improve suboptimal items, and conduct item quality analysis before using them in formal assessments to guarantee that evaluation results truly reflect students' competencies
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 Badan Usaha Milik Desa (Bumdes) dalam Meningkatkan Kesejahteraan Masyarakat di Desa Masawoy Kecamatan Ambalau Kabupaten Buru Selatan Belasa, Hamin; Kainama, Maryoni Stevanny; 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.p74-84

Abstract

Masawoy Village in Ambalau Sub-district, South Buru Regency, successfully established BUMDes Rubi to manage local potential, especially in the fisheries sector. This study aims to analyze the contribution of BUMDes in enhancing community welfare through capture fisheries (bobong) and other empowerment programs. The research applied a descriptive qualitative method using observation, interviews, and documentation. The findings indicate that BUMDes Rubi has significantly impacted local economic growth, reduced unemployment, and increased household income. It also serves as a platform for social and economic learning, particularly for village youth. Despite challenges such as lack of equipment and limited managerial capacity, community participation and local policy support are key to its success. These results highlight how community-based economic management can serve as an effective strategy for rural development. The village government is encouraged to diversify business units, enhance managerial training, and foster active public involvement to ensure program sustainability. Keywords:
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.
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