Article Per Year (5 Year)
p-Index From 2021 - 2026
2.717
P-Index
This Author published in this journals
All Journal Pakem : Jurnal Pengabdian Kepada Masyarakat 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
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Transportation Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
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
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.
PENINGKATAN PENDAPATAN KELUARGA MELALUI PELATIHAN KEWIRAUSAHAAN PEREMPUAN NELAYAN DI DESA NOLLOTH KECAMATAN SAPARUA KABUPATEN MALUKU TENGAH Sinay, Francisca Riconita; Tomasoa, Theodora Florence; Parinussa, Aryance
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.853 KB) | DOI: 10.30598/pakem.2.1.1-9

Abstract

Community service activities are carried out with the goal of: 1) Increasing the fulfillment of the standard of living for the welfare of coastal communities related to the existence of fish catches that are expected to be able to support the lives of group members. 2) Improve the ability of women fishermen groups to work together by incorporating them to organize their members to cooperate in accordance with mutual agreements and provisions in order to develop an independent entrepreneurial program from coastal women, and there is also a clear division of tasks in groups that is regulated and agreed upon through joint provisions, 3) Provide a coordinating production marketing platform incorporating groups of fisherwomen, as well as an inventory of the types of supporting facilities and infrastructure that would be required in fish marketing, in order to birth a pioneering joint group enterprise; and 4) Marketing can be classified into two sorts, namely catch raw materials and culinary preparations, in order to increase the objective of marketing program targets. A mentoring model and the entire process of science and technology transfer have been carried out using a pattern of training and mentoring for fisherwomen in order to achieve the program's objectives
Co-Authors Afiati, Wa Ode 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 Parinussa, Aryance Pemasela, Maslury Putuhena, Meivi Sali Rehatta, Geradin Sinay, Francisca Riconita Suku, Saleh Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Tomasoa, George Richard Ubra, Franklin William Warbanaran, Imelda Dina