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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 29 Documents

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Search results for , issue "Vol. 12 No. 1 (2023): MARET" : 29 Documents clear

PENGARUH DIVERSIVIKASI PRODUK, PERPUTARAN MODAL KERJA DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS La Sudarman Darman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Competition in the business world in Indonesia is experiencing rapid development along with the times, especially the transition from the era of globalization to the era of digitalization. Telecommunications companies are business entities engaged in Information and Communication Technology (ICT) services and telecommunications networks in Indonesia. This study aims to analyze product diversification, working capital turnover and firm size on the profitability (ROA) of telecommunications sub-sector companies for the period 2016-2021. The sample in this study is the telecommunications sub-sector companies. This research uses multiple linear regression analysis method with the help of eviews version 9. The independent variables in this study are product diversification, working capital turnover and company size, and the dependent variable is profitability (ROA). The results show that partially product diversification has an effect on profitability, working capital turnover has no effect on profitability (ROA) and firm size has a significant negative effect on profitability (ROA) in telecommunications sub-sector companies for the 2016-2021 period.

PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BANK UMUM DI INDONESIA Hafid Raihan Maulana; Yeni Oktaviani; Irma Novida; Aminudin Aminudin; Husnayetti Husnayetti; Adi Rizfalefriadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Corporate responsibility is not only to report the financial statements of each company annually but also for companies to address social responsibility and be able to contribute to the environment and the surrounding community. This study aims to determine the effect of Total Assets, Third Party Funds, and Equity on the Social Responsibility of Private Commercial Banks in Indonesia. The quantitative research design was used to analyze secondary data in the form of bank financial statements from 2016 to 2020. The research method uses panel data regression analysis. The results showed that the Total Assets partially had no significant effect on Social Responsibility with a t-count value of -1.547086 which was greater than t table 2.05553 with a significance value of 0.1245> 0.05. Third-Party Funds and Equity partially have a significant influence on Social Responsibility where the t-count value of Third-Party Funds is 2.903369 and the t-count Equity is 2.388913 greater than t table 2.05553 with a significance value of 0.006 and 0.004 <0.05. Simultaneously Total Assets, Third Party Funds, and Equity significantly influence Social Responsibility. It is proven that the calculated F value is 14,429 which is greater than the F table and the significance value of 0.00 is less than 0.05. Disclosure of corporate social responsibility is determined by the amount of Third Party Funds and the amount of company Equity

PENGARUH CORPORATE GOVERNANCE, CAPITAL STURCTURE, DAN GENDER DIVERSITY TERHADAP FIRM PERFORMANCE Robby Krisyadi; Anastasya Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The success and failure of the company can be influenced based on the firm's performance. Firm Performance can be a measure of the company's level of success in achieving the targeted goals. The purpose of the study was to determine the effect of the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage on firm performance in non-financial companies listed on the Indonesia Stock Exchange. The study was conducted on non-financial entities listed on the IDX through www.idx.co.id from 2017 to 2021. The sample results that have been selected contain 1,880 data. The data analysis method in the findings contained in this study uses the SPSS and PLS-SEM applications. The results of the study stated that the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage had a significant positive effect on firm performance using tobin's q measurement. However, the ownership concentration variable has no significant effect on firm performance by measuring return on equity.

PENGEMBANGAN POTENSI PRODUK LOKAL SEBAGAI UPAYA PEMBANGUNAN PARIWISATA YANG BERBASIS MASYARAKAT Indra Wahyudi; Aliah Rahman; Emy Ollong; Sylvia Irene Persulessy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Maluku as an archipelagic province has natural beauty that can be utilized to improve the economy and welfare of the Maluku people. With the characteristics of beautiful islands, strong culture and local wisdom of the population, if maximized for the use of business opportunities, it is business development in the tourism sector. Blue economy is a new idea in development that is oriented towards the marine sector. The country of Morella is located along the coast with varying heights above sea level. The condition of the village which is located on the clean coast makes the country of Morella has many coastal tourist locations that are often visited by tourists, both local, national and foreign tourists. Besides being cheap, beach tourism is famous for its underwater beauty, which is the best diving and snorkeling spot. The problem that exists in the coastal tourist locations of Morella Village is that they have inadequate infrastructure so that it affects tourist attractions. In addition, there are no sales of local products as souvenirs typical of the country of Morella. The purpose of this research is to improve the community's economy by developing knowledge and skills of human resources in the production and marketing process, to improve the welfare of the community. The solution offered is to make a draft policy which is submitted to the Village/State party for further making a State Regulation that is made together with the Village Saniri.

DIGITALISASI MARKETING DALAM UPAYA UNTUK PENINGKATAN KUNJUNGAN PARIWISATA DOMESTIK DI KOTA SURAKARTA Kurniawati Darmaningrum; Sri Wijiastuti; Laksono Sumarto; Darsono Darsono; Syahri Alhusin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Indonesian tourism is currently still feeling the impact of the COVID-19 Pandemic that has occurred throughout the world. The COVID-19 pandemic has destroyed the tourism industry and the creative economy in Indonesia. The COVID-19 pandemic has caused tourism trends to change, shifting tourism trends in Indonesia have also impacted several businesses. In order to survive, of course, restaurant industry players must innovate in line with shifts in consumer behavior and habits. This study aims to see directly the impact caused by the COVID-19 Pandemic on three business categories, namely hotels, tourist destinations and restaurants, then create several strategies with the role of digital marketing to increase Indonesian tourism trends in the midst of a pandemic, or even until the pandemic is over. It is hoped that these strategies can revive the tourism sector and the creative economy in Indonesia, which were in a very bad slump when the pandemic hit. The objectives of this study are as follows: (1) to find out whether Social Media Content Marketing has an effect on brand equity, and (2) to find out whether brand equity has an effect on intention to visit

DETERMINAN PROFITABILITAS DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Dede Alfiana; Wawan Ichwanudin; Enis Khaerunnisa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This research was conducted with the aim of knowing the ability of leverage to mediate the implications of profitability on firm value, with sales growth and cash turnover as determinants of profitability. The population in this study are companies from the trade, service and investment sectors in the tourism sub-sector, restaurants and hotels listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020 with a total population of 19 companies. The antecedent variable of company growth is proxied by sales growth and the activity ratio is proxied by Cash Turnover, the independent variable of profitability is measured using ROE (Return on Equity), the dependent variable of company value is proxied by PBV (Price Book Value), and the intervening variable Leverage is proxied by DER (Debt to Equity Ratio). This study uses secondary data obtained from ICMD (Indonesian Capital Market Directory) for 2016-2020. Testing was carried out using SPSS. The results showed that sales growth has a positive effect on profitability, cash turnover has a positive effect on profitability, profitability has a positive effect on leverage, leverage has a positive effect on firm value, profitability has a negative effect on firm value, leverage mediates profitability on firm value..

Dampak Brand Image, Fashion Lifestyle Dan Harga Terhadap Keputusan Pembelian Pakaian Branded Preloved Di Online Shop Ambardi Ambardi; Nur Aini; Husnayeti Husnayeti; Helmi Helmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The purpose of this study is to find out and analyze the impact of Brand Image, Fashion Lifestyle, nd Price on Purchase Decisions for Branded Preloved Clothing in the Online Shop. This research uses descriptive qualitative and quantitative methods. Determination of the sample using certain criteria, namely respondents who follow the Instagram account @Latacha.Thriftshop and have bought preloved branded clothes at thriftshop @Latacha.Thriftshop at least 1 time. The sampling technique in this research uses a non-probability sampling technique using a purposive sampling method. Then the questionnaire was assessed using a Likert scale which was given a score of 1-5 for each question item, then the Instrument Test and Classical Assumption Test were carried out as well as Multiple Linear Regression Analysis and hypothesis testing. The results of this study conclude that the brand image variable has a significant effect on preloved purchasing decisions in online shops. The next variable price also has a significant effect on the purchase decision variable of Preloved onlineshop. And lastly, the Fashion Lifestyle variable also has a significant effect on preloved purchasing decisions in online shops

PENGARUH BOOK TAX DIFERRENCE YANG DIUKUR DENGAN FIXED ASSETS, SALES GROWTH DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE : (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Ida Indriani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1282

The purpose of this study is to find out how Book Tax Difference as measured by the ratio of Fixed assets, Sales growth and Deffered tax expenses affects the possibility of Tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. The research method used is a descriptive research method and verification analysis.The population in this study consisted of manufacturing companies listed on the Indonesia Stock Exchange. Sampling in this study was carried out by purposive sampling technique. There are 14 manufacturing companies that meet the criteria to be used as research samples.The analytical method used is Multiple Linear Regression analysis. Based on the results of the study using analysis of the coefficient of determination, it shows that partially the variable that has the most influence on the Tax avoidance variable is the Sales Revenue variable (X2) of 15.4% and followed by the Deffered tax expense variable of (X3) of 15.1% and the Fixed variable Assets (X1) of 13.1%. Thus the overall effect is 43.6% while the remaining 56.4% is contributed by variables other than Fixed assets, Sales growth, and Deffered tax expenses. Based on the output results using SPSS 16.0, the coefficient of determination can be obtained, which is equal to 0.436. This means that simultaneously Fixed assets (X1), Sales growth (X2), and Deffered tax expenses of (X3) affect Tax avoidance (Y) of 43.6 % while the remaining 56.4% is influenced by other factors not examined in this study.

KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR Fatkhatul Ngulya; Yulida Army Nurcahya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Auditor switching is an event where the company changes its cooperation with the auditor and the Public Accounting Firm (KAP). Auditor switching can be done either mandatory or voluntary. Voluntary auditor switching can be caused by several factors such as financial distress, audit fees, and audit delay. Accounting phenomena that have occurred, such as the Enron and KAP Arthur Anderson cases, the Waste Management Inc case, the Satyam case in India and the PT Great River International, Tbk. case, prove the need for auditor independence in carrying out audit work in a company. One way that can be done to maintain auditor independence is to conduct auditor switching, so that the cooperation that exists between the auditor and the company is maintained properly. This research is a qualitative research where the researcher uses the literature study method. This literature study was conducted by researchers referring to previous studies to further analyze the effect of variables such as financial distress, audit fees, and audit delay on auditor switching in manufacturing companies. According to the results of literature studies that have been carried out by researchers in previous studies, it can be concluded that the financial distress variable has no effect on the occurrence of auditor switching, while the audit fee and audit delay variables have implications for the occurrence of auditor switching in manufacturing companies.

PENGARUH WORK FROM HOME DAN WORK LIFE-BALANCE TERHADAP WORK ENGAGEMENT DENGAN JOB SATISFACTION SEBAGAI PEMODERASI PADA WORK ENGAGEMENT KARYAWAN PT. BANK CENTRAL ASIA TBK SAAT PANDEMI COVID-19 Devi Pujiati; Netania Emilisa; Nurizahara Romadhania
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Since December 2019, the coronavirus (COVID-19) has spread rapidly on a global scale, severely affecting organizations from all sectors of activity. A banking employee is someone who is in charge of handling customers, seeking incoming funds, offering credit and bank products. Therefore, to ensure the job satisfaction of bank employees. The purpose of this study was to examine the effect of working from home and work-life balance on job satisfaction and bank employee job involvement. The survey resulted in 150 respondents. The method used to analyze this research is instrumental tests such as validity, reliability, and hypothesis testing using SPSS version 22 and SEM analysis. This study explores the perceptions of employees working at PT. Bank Central Asia Tbk to verify the validity and reliability of research instruments. The results of the study show that working from home has a positive effect on job satisfaction, work-life balance has a positive effect on job satisfaction, job satisfaction has a positive effect on work involvement.

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Evandro Adolf Willem Manuputty

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

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Kota ambon,

Maluku

INDONESIA

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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