cover
Contact Name
Jen Wilsye Litualy
Contact Email
jurnalkupna@gmail.com
Phone
+6285394044974
Journal Mail Official
jurnalkupna@gmail.com
Editorial Address
Gedung Rektorat Jl. Ir. M. Putuhena, Poka - Ambon, Indonesia
Location
Kota ambon,
Maluku
INDONESIA
Kupna Akuntansi: Kumpulan Artikel Akuntansi
Published by Universitas Pattimura
ISSN : -     EISSN : 27759822     DOI : https://doi.org/10.30598/kupna.v3.i1.p1-18
Core Subject : Economy,
KUPNA AKUNTANSI adalah jurnal yang dapat diakses oleh publik dan diterbitkan oleh Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya. Jurnal ini diterbitkan dua kali setahun, setiap bulan Mei dan November. Jurnal ini berisi artikel yang dikemas dari hasil penelitian terbaru. Dewan editor kami berasal dari beberapa universitas baik di dalam maupun di luar Maluku dengan latar belakang ilmua kuntansi yang juga aktif dalam publikasi ilmiah skala Nasional dan Internasional, sehingga mampu melakukan proses review secara profesional
Articles 62 Documents
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%.