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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

JurnalManeksi
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Published by Politeknik Negeri Ambon

ISSN : 23029560 EISSN : 25974599 DOI : 10.31959

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan dan kerjasamanya, kami ucapkan terima kasih Editor

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 30 Documents

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Search results for , issue "Vol. 11 No. 2 (2022): Desember" : 30 Documents clear

STUDI KELAYAKAN PEMANFAATAN PRODUK BERBABAHAN BAKU PALA : (BASIC PRODUCT) James Pelupessy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The aims of this study were 1) to find out the process of refining nutmeg oil in the sole owner of the plantation (parkenir) from the Dutch heritage of Van Den Broeke and the surrounding nutmeg farmers to meet the raw materials for producing nutmeg oil. 2) Analyze the feasibility of refining nutmeg oil. 3) Analyze sensitivity. Market aspect analysis was carried out by searching digital markets such as shopee, Bukalapak to find out nutmeg oil products with various packages and nutmeg oil content abys aromatherapy and selling prices for various package sizes. The number of buyers for various sizes shows the consumer's response to nutmeg oil as aromatherapy. Analysis of technical aspects is obtained by collecting data on technology, processing, and investment in distillation equipment at the Van den Broeke parkenir in Walang village, Banda sub-district. These data form the basis of production capacity analysis. Investment planning, the need for raw materials and labor increased gradually over three years. The number of workers in the micro industry is not more than five people. This research was conducted at Parkenir Van den Broek, Walang Village, Banda sub-district, Central Maluku Regency. The determination of the research location was carried out purposively, with the consideration that Parkenir Van den Broek is the only nutmeg plantation with an area of 12.5 ha and has distillation equipment in Banda. The results of the calculation of the investment feasibility criteria in this production process are: 1. The NPV (Net Present Value) of the nutmeg oil refining industry generates an NPV or net profit at the end of the project, which is Rp. 53,836,063 Because the NPV value is > 0, this business is feasible. 2. Net B/C (Net Benefit Cost Ratio) The nutmeg oil refining industry produces a Net B/C value of 1.26. This means that the nutmeg oil refining industry is feasible because the Net B/C value is > 1. 3. The IRR (Internal Rate Of Return) The nutmeg oil refining industry is feasible because it obtains an IRR > 18%, namely 54%.

Pengaruh Penataan Arsip Terhadap Efektifitas Kerja Pegawai Pada Kantor PT. PLN (Persero) UP3 Ambon Jessy Juniu Hahury
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to find out how the influence of archive management on the work effectiveness of employees of PT. PLN (Persero) UP3 Ambon. The problems faced by PT. PLN (Persero) UP3 Ambon, namely: Not optimal arrangement of archives at the office, where archives are only placed in several containers such as: on cardboard, plastic, or just stacked. As a result, it causes disruption to the archive retrieval process because it is not stored in one good place, thus disrupting the service process for its users and requiring a long time (more than 30 minutes) to search for the required data, whereas in theory The Liang Gie (2007) ) archive discovery standard 1 minute. Simple linear regression analysis according to Riduwan (2010) regression or forecasting is a process of systematically estimating what is most likely to happen in the future. based on past and present information that is owned so that errors can be minimized. used to test the effect of the independent variable (independent) namely the arrangement of files (X) on the dependent variable (the dependent) namely work effectiveness (Y). Arranging archives or managing archives needs to be done properly and maximally, in order to make it easier for employees to carry out their duties so as to increase employee effectiveness. Archival facilities owned by PT. PLN (Persero) UP3 Ambon is not sufficient, only (two) 2 wooden cupboards and several odner folders are available for storing archives. There is no special room for archive storage, so archives are stored in the meeting room or in the employee's office. The lack of facilities as a tool to support the equipment used is also a major factor in the smooth running of the filing process. So far, archive handling has been handled by employees who also hold the position of secretary, causing archive management to be ineffective, because the work being done is not focused on one area. just. Based on the results of partial hypothesis testing, it shows that the Archive Management variable (X) has a positive and significant effect on employee work effectiveness (Y) at PT. PLN (Persero) UP3 Ambon. This is evidenced by the coefficient value of the archive management variable of 4.422 which is greater than t table of 2.048407 and the significant value of the employee work effectiveness variable of 0.00 which is less than 0.05, this means that Ha is accepted. In conclusion, the arrangement of archives affects the work effectiveness of employees at the PT. PLN (Persero) UP3 Ambon..

PERAN SOSIALISASI PERPAJAKAN SEBAGAI PEMODERASI, DARI PENGARUH E-FILLING SYSTEM DAN PENGETAHUAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK : (Study Empiris Pada UMKM Kota Ambon) Juliana Kesaulya; Semy Pesireron; Mis Fertyno Situmeang; Ahmad Nusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Abstak Tujuan penelitian dilakukan adalah mengetahui secara empiris pengaruh penerapan e-filling system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak dengan varibel sosialisasi perpajakan sebagai varibel moderasi pada UMKM (Usaha Menengah Kecil dan Mikro) di Kota AmbonTipe penelitian adalah hubungan kausal atau hubungan antar variabel dengan teknik pengambilan sampel yatu purposive sampling. Metode survey digunakan dalam pengumpulan data dan pengujian data melalui moderate regression analysis (MRA) atau uji interaksi dengan derajat signifikansi adalah 0,005 atau 5%.Hasil penelitian membuktikan penerapan e-filling system dan pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Sosialisasi perpajakan memoderasi secara signifikan hubungan penerapan e-filling system dan pengetahuan perpajakan dengan kepatuhan wajib pajak UMKM. Abstract The purpose of this research is for to test the effect of independent variable as empirically, are named e-Filling system application and tax knowledge to the obedience of taxpayer and the effect of tax socialization variable to moderate the corellation of e-filling system application and tax knowledge to the obedience taxpayer in UKM (Small Medium Business and Micro).This research is stand as empirical research by used purposive samping as sampling technique and used survey method for data collection.The analysis which used is moderate regression analysis (MRA) or interaction test and hypothesis test used t-statistic, for to test partial regression coefficient, with F-statistic for test the effect as well as confidence level 0.005 or 5%.The result of this research show that, there is significant influences of e-Filling system application and tax knowledge to the obedience of taxpayer.Tax socialization moderating variable take significant positive effect in moderating the corellation between e-Filling system application and tax knowledge, with the obedience of taxpayer.

PENGENDALIAN PERSEDIAAN BAHAN BAKU MENGGUNAKAN METODE EOQ DAN MRP PADA CV. OZONE GRAPHICS DI MANOKWARI Fitriani Tasya Millenia; Dirarini Sudarwadi; Nurlaela Nurlaela
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to analyze the amount of banner raw material inventory in 2020, with the selected method, namely EOQ and MRP to get an economical amount of inventory on the next order.This study uses primary data from interviews and secondary data from inventory report data from CV. Ozone Graphics. The analysis used is Economic Order Quantity (EOQ) and Material Requirement Planning (MRP) with the Part Period Balancing (PPB) technique.The results of this study using the EOQ method the company will get an optimal inventory of 422.94 meters of Korean Flexy and 42.58 liters of Icontek ink, with the lowest total inventory cost of Rp. 3,571,694.39 Korean Flexy and Icontek ink of Rp. IDR 3,496,425.47. Meanwhile, with the MRP method, the results obtained are that the total cost of inventory is too high, namely Korean Flexy Rp 12,930,250 and Rp 17,034,520 Icontek ink. So that by using the EOQ method the company will get the optimal amount of inventory and can minimize inventory costs.Keywords: Inventory, Inventory Cost, EOQ, MRP, PPB

ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA Rijal Arslan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The purpose of this research is to study and analyze the influences of The Quality of Service on the Costumer Satisfaction of PT Bank Syariah Indonesia. The Quality of Service in this research uses five variables, which are: tangible, reliability, responsiveness, assurance and empathy have relationship with Customer Satisfaction. In this research, Multiple regression of technical analysis is applied. To test the impact, F test is applied and to test the partial influence, t test is applied at significant level 0,05. The number of samples used for this analysis are 100 customers of PT Bank Syariah Indonesia. The result of this research also simultaneously that the Quality of Service (e.g., tangibles, reliability, responsiveness, assurance and empathy) has a positive effect and significant to the Customer Satisfaction. While partially only responsiveness and assurance variables has an effect with customer satisfaction, while tangibles, reliability and empathy does not has an effect with customer satisfaction.

PENGARUH CASH FLOW, NET WORKING CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP CASH HOLDING Sukma Dwi Yanti; Muhammad Taufik Azis; Imam Hadiwibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Cash Holding has an important role for every company to determine the level of company liquidity. This study aims to determine the effect of Cash Flow, Net working Capital, Firm Size, and Leverage on Cash Holding. Empirical study of this research on consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2017-2021. The sample was selected by purposive sampling method. Based on the existing criteria, 34 companies became the research sample. The data used in this study is secondary data, namely audited financial statements obtained from the website www.idx.co.id. The method used in this study is a quantitative method. The data analysis technique used is multiple linear regression analysis using SPSS software version 20. The results of this study prove that Cash Flow and Net Working Capital can be used as a reference that has a positive impact on Cash Holding, while Firm Size and Leverage have no impact on Cash Holding Company.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Yohanna Nainggolan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to examine and determine the impact of good corporate governance in terms of independent commissioners, managerial ownership, institutional ownership, and audit committees on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange. This type of research is quantitative. There are 49 property and real estate companies that are the population in this study. The sample selection method is a purposive sampling method, and the samples obtained are from 24 companies. The data used is secondary data, namely quantitative data obtained from the Indonesian stock exchange, and data collection is carried out by downloading the financial statements of each property and real estate company listed on the Indonesia Stock Exchange. Based on the partial test results, it shows that the independent board of commissioners has an effect on financial performance. Meanwhile, managerial ownership, institutional ownership, and the audit committee have no effect on financial performance. Based on the results of the simultaneous test, it shows that the independent board of commissioners, managerial ownership, institutional ownership, and audit committee have an effect on the dependent variable of financial performance. Keywords: Financial Performance, Good Corporate Governance

PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Ayu Yulia Sari; Dwi Fitri Puspa; Novia Rahmawati; Desi ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment. This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Nur Wakidatur Rohmah; Dianita Meirini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This research aims to determine the effect of firm size, profitability, managerial ownership, and gender diversity on earnings management. The population in this research were companies listed on the LQ45 index on the Indonesia Stock Exchange for the period 2016 to 2020. The research sample was selected using a purposive sampling method with a total of 24 companies and a period of 5 years. The research uses quantitative methods with panel data regression methods. The results showed that firm size had no significant effect on earnings management, profitability had a significant positive effect on earnings management, managerial ownership had no significant effect on earnings management, and gender diversity had no significant effect on earnings management.

Dampak Inovasi Teknologi Dalam Mendorong Kinerja Pegawai Pada Kantor Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Soppeng: INDONESIA Subhan Akbar Abbas; Alamsyah Alamsyah; Bahtiar Herman; Iriana Auliyah; Wahyuni Saleh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Teknologi telah menjadi bagian penting dalam kehidupan baik dalam pekerjaan maupun dalam hal-hal lainnya, teknologi dalam dunia kerja mampu memberikan kemudahan dalam menyelesaikan pekerjaan, selain teknologi salah satu unsur penting yang dapat mempermudah pekerjaan adalah inovasi, inovasi merupakan ide-ide baru yang dapat diimplementasikan untuk memudahkan pekerjaan bahkan meningkatkan kapabilitas suatu perusahaan, inovasi dapat menciptakan teknologi dan sebaliknya teknologi juga mampu menciptakan inovasi, sehingga keduanya tidak dapat dipisahkan, dengan adanya inovasi teknologi dalam sebuah instansi maka diasumsikan kinerja pegawai dapat meningkat dengan adanya dukungan dari inovasi teknologi yang mampu mengefisienkan dan memaksimalkan capaian kerja. Penelitian ini dilaksanakan untuk mengetahui pengaruh yang diberikan inovasi teknologi dalam mendorong kinerja, sampel dalam penelitian ini dikumpulkan dengan metode sensus dikarenakan sampel berjumlah kurang dari 100, data yang didapatkan dianalisis menggunakan analisis regresi dengan bantuan alat analisis yakni SPSS versi 26. Hasil yang menjadi temuan dalam penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara inovasi teknologi terhadap kinerja, yang memberikan arti bahwa inovasi teknologi berperan penting dalam mendorong kinerja pegawai pada kantor dinas kependudukan dan pencatatan sipil Kabupaten Soppeng.

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Contact Name
Evandro Adolf Willem Manuputty

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evandro_willem@yahoo.com

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+6281343016488

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evandro_willem@yahoo.com

Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location
Kota ambon,

Maluku

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Evandro Adolf Willem Manuputty

Contact Email evandro_willem@yahoo.com

Phone +6281343016488

Journal Mail Official evandro_willem@yahoo.com

Editorial Address PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location Kota ambon, Maluku INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Evandro Adolf Willem Manuputty

Contact Email
evandro_willem@yahoo.com

Phone
+6281343016488

Journal Mail Official
evandro_willem@yahoo.com

Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location
Kota ambon,

Maluku

INDONESIA