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All Journal Journal of Management Accounting Business and International Research Jurnal Pendidikan Geografi Unpatti JENDELA PENGETAHUAN ATOM : Jurnal Riset Mahasiswa Jurnal Pendidikan Progresif Jurnal Pendidikan Ekonomi
Kainama, Maryoni Stevanny
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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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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
Application of Statement of Accounting Standards (PSAK) No. 45 on the Financial Statements of Yayasan Cendekia Maluku Loilatu, Sahlan; Kainama, Maryoni Stevanny; Tomasoa, Theodora F.
Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.434 KB) | DOI: 10.57235/jambuair.v1i2.92

Abstract

The Foundation obtains resources to carry out its operational activities from non-binding revenues. Therefore, transparency, accountability, and accountability for resource management are demanded. The accountability report is a financial report. A good and correct financial report is in accordance with generally accepted SAK. SAK which regulates the preparation and presentation of financial statements of non-profit entities is PSAK No. 45. Applying PSAK No. 45, it is hoped that the Maluku Cendekia Foundation can manage financial information professionally. The purpose of this research is to find out how to apply the preparation and presentation of financial statements based on PSAK No. 45. Type of research used is descriptive qualitative research. Data were obtained by means of observation, interviews, and document studies at the Cendekia Maluku Foundation. the data obtained are primary and secondary data, the premier data is obtained through a statement from the head of the foundation's finance, while the secondary data is in the form of the foundation's financial report in 2021. The results of the study show that the Maluku Cendekia Foundation has not implemented PSAK No. 45 in its financial reporting. the format for the preparation of the three types of reporting presented is in accordance with PSAK No. 45. The financial statements of the foundation only contain three types of financial reporting, statements of financial position, activity reports and cash flow statements. The notes to the financial statements are not included because the foundation only requires three financial reports. in some financial statements also do not contain some important material such as, the cash flow statement does not contain cash flows from investing activities.
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.
Pengaruh Kompetensi Pedagogik Dosen Akuntansi terhadap Motivasi Belajar Mahasiswa Program Studi Pendidikan Ekonomi Sapulette, Anastasia Yunita; Kainama, Maryoni Stevanny; Manuhuttu, Silvia
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.p62-72

Abstract

This study aims to analyze the influence of lecturers’ pedagogical competence on the learning motivation of students in the Economics Education Study Program who are interested in accounting. Pedagogical competence includes the ability to plan, implement, and evaluate teaching, as well as foster educational interaction with students. A quantitative approach was applied using a survey method and simple regression analysis. The sample consisted of 30 purposively selected students with a strong interest in accounting. The findings show that pedagogical competence has a positive and significant effect on students’ learning motivation. Lecturers who master the subject matter, use appropriate instructional media, and create interactive classroom environments are shown to enhance student enthusiasm and active participation. Additionally, lecturers’ ability to provide feedback and facilitate discussion strengthens students’ intrinsic motivation. These findings highlight the importance of improving pedagogical quality in higher education, particularly in accounting instruction, to support better learning outcomes.
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 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 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:
Antecedent and Consequence of ICT Utilization in Education: Voices from Private University Lectures In Indonesia Kainama, Maryoni Stevanny; Latuserimala, Gerald
Jurnal Pendidikan Progresif Vol 12, No 2 (2022): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

Antecedent and Consequence of ICT Utilization in Education: Voices from  Private University Lecturers  In Indonesia. In the last few years, the adoption of information technology in education environment in Indonesia still low. The  utilization of information technology was expected giving a positive influence to lecturer’s performance. This research tested the factors empirically as antecedent in utilization of information technology such as social factor, affect, complexity, job fit, long term consequence, facilitating condition, and consequence of utilization of information technology to performance. The information technology in this research limited on using personal computer which supported the lecturer’s activity. Sampels in this research were private university’s economics lecturers in Indonesia. The lecturers of private universities in Maluku considered to represent private university’s lectures outside of Java and private university’s lecturers in Malang represented private university’s lecturers who was created to a control group. The result of this research found that private university’s lecturers in Indonesia perceived that utilization of information technology significantly gave positive influence to their performance. While utilization of information technology for half of lecturers were not influenced by six tested factors, and the others perceived that utilization of information technology were influenced by social factor, affect and facilitating condition Keywords: social factor, affect, complexity, job fit, long term consequence, facilitating condition.DOI: http://dx.doi.org/10.23960/jpp.v12.i2.202203
Co-Authors Afiati, Wa Ode Belasa, Hamin Kainama, Frilya Enjels Latue, Linda Wati LATUSERIMALA, GERALD Loilatu, Sahlan Manuhuttu, Silvia Nauwe, Chrisme Ferlian Sapulette, Anastasia Yunita Suku, Saleh Tomasoa, Theodora F. Tomasoa, Theodora Florence Warbanaran, Imelda Dina