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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

IMPLEMENTASI REMOTE AUDIT DI ERA PANDEMI COVID-19 MITA AWISIANTI; Ghina Fitri Ariesta Susilo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The COVID-19 pandemic has caused the structure of life to change, such as the way auditors work. All access is limited and the auditor's work is hampered. So one alternative that can be done is to carry out a remote audit. This study aims to determine the implementation of remote audits in the era of the COVID-19 pandemic. This study uses a qualitative approach and is included in the literature review. The data used by researchers is secondary data, namely using previous research. Sources of information are obtained by collecting relevant information regarding the implementation of remote audits in the era of the COVID-19 pandemic. The results of the study show that the implementation of remote audits has been carried out by foreign government entities and by domestic agencies or institutions. The remote audit implementation includes the planning stages, document review, field inspections, remote interviews and closing meetings.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Yusuf Faisal; Indriyani Indriyani; Titin Mayang; Adam Muhamad4
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The purpose of the study is to find out empirically the effect of competence of human resources and accounting information systems on the quality of financial reports. This research is stand as empirical research by used saturation sampling as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of competence of human resources has no significant positive effect on the quality of financial statements, but the accounting information systems has a significant positive effect on the quality of financial reports Mitra Madani Sejahtera Cooperative.

PENGUJIAN EFEK MODERASIAN E-GOVERNMENT PADA HUBUNGAN ICT DEVELOPMENT DAN MOBILE PAYMENT DENGAN LEVEL KORUPSI DI NEGARA MAJU DAN NEGARA BERKEMBANG Eri Kartika; Darlin Aulia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Several studies have stated that ICT development, mobile payments, and e-government have an impact on corruption, although other studies say they have no effect on corruption. This study aims to analyze the impact of ICT development and mobile payment with or without e-government moderation on the corruption index in developed and developing countries. This study also adds control of corruption data as a control variable. Researchers used the cross-section method to process data samples consisting of 59 developed countries and 72 developing countries. The approach used is a quantitative approach, and the data used are secondary data published in 2017 and 2018. The results show that there is a significant influence between ICT development, mobile payment, and e-government moderation on corruption in developed countries. Meanwhile in developing countries, the significant influence is only shown by ICT development towards corruption without e-government moderation. This study only focuses on corruption in the public sector in developed and developing countries.

PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE DAN INTERNAL LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA PELAKU UMKM KOTA SURAKARTA Ghegana Ariel Sheda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to analyze (1) financial knowledge, (2) financial attitude and (3) internal locus of control on personal financial management behavior in Small and Medium Enterprises in Surakarta City. The population in this study were MSME Entrepreneurs in the Online Shop Marketplace in Surakarta City and the sample in this study amounted to 80 MSMEs in the Online Shop field, the method used was purposive sampling. Based on the results of the t test, financial knowledge does not have a significant effect on financial management behavior in Online Shop MSME actors. The indicators of financial attitude and internal locus of control have a significant influence on the financial management behavior of Online Shop MSME actors. The results of this research can be used as input and reference material for SMEs in overcoming obstacles to financial management when running their entrepreneurship.

COMPARISON OF FACTORS AFFECTING THE LEVEL OF FRAUD IN LQ-45 INDEX CORPORATE FINANCIAL REPORTS Muhamad Hayan Amsaroka
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This research intends to identify the possibility what companies listed on LQ 45 Index will commit the fraudulent financial statement after the Covid-19 pandemic. In addition, the research aims to assign the most influential account will commit in fraudulent financial statement. In this research, Companies listed on the LQ 45 Index in 2020 and 2021 were selected be the sample for this research, and financial reporting from 2020 and 2021 was collected. Using the Beinish Model M-Score, sample was divided into two groups, namely manipulators and non-manipulators. Furthermore, to find the most influential variables, a Mann Whitney test was carried out by using the SPSS. The result indicates that in 2020 and 2021, respectively, around 10% and 17% of registered companies are suspected of committing fraud. This study also reveals accounts in financial statements such as revenue, sales, profit, and cash flow to be very important key accounts that need to be considered in assessing financial statements because the information contained a significant possibility to be manipulated.

FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA PUSKESMAS DI KOTA YOGYAKARTA Muhammad Alfi Satia Pratama; Fajar Satriya Segarawasesa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Accounting fraud is an act of fraud committed by an individual or companygroup for profit. Acts of fraud can be bad for investors as well as,even other stakeholders.This study aims to empirically test the effectiveness of the internal control system, empirically the effectiveness of information asymmetry, empirically the effectiveness of conformity compensation, empirically the effectiveness of religiosity, empirically the effectiveness of implementationGood Corporate Governance accounting at the health center in the city of Yogyakarta. The population in this study were all health centers in the city of Yogyakarta and the sample taken in this study was 36 sample consisted of heads of Administrative Sub-divisions and Financial Staff. The research method uses quantitative methods using primary data obtained from questionnaires that are distributed randomlyoffline. The data analysis technique used is descriptive statistical analysis technique with the programStatistical Program for Social Science (SPSS) Version 26. The results of the study show that the internal control system, information asymmetry, compensation suitability, religiosity and implementation Good Corporate Governance does not affect the tendency of accounting fraud at the health center in the city of Yogyakarta.

STRATEGI USAHA PEDAGANG KAKI LIMA (PKL) DI KOTA METRO: PASCA PANDEMI COVID-19: (Studi Kasus pada PKL di Jl. Kihajar Dewantara Metro Timur) Ditta Nurhidayanti; Estelee Elora Akbar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The purpose of this study is to identify and analyze the sales strategies of street vendors (PKL) in Metro City: Post-covid-19 pandemic. This research was conducted on Jl. Ki Hajar Dewantara, East Metro sub-district, Metro City, Lampung Province. This type of research is descriptive qualitative research. The data source used is the primary data source. Collecting data in this study using observation, interviews and documentation. The results that can be concluded in this study are identifying trading strategies that must be implemented by street vendors who are affected by Covid 19. At the beginning of the pandemic, their income had decreased but over time they were able to get up and maintain their business. The strategy for street vendors on Jl. Ki Hajar Dewantara in maintaining his business in the midst of the Covid 19 pandemic, including by expanding market share by going online, creating new products and cooperating with other business actors.

ANALISIS KINERJA KEUANGAN BANK RAKYAT INDONESIA SEBELUM DAN SELAMA MASA PANDEMI COVID – 19 : STUDI KOMPARATIF Achyat Budianto; A. Rozi; Ferri Saputra Tanjung; Marnas Marnas; Beid Fitrianova Andriani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to examine the differences in the financial performance of PT Bank Rakyat Indonesia before and during the COVID-19 pandemic. This test uses a quantitative approach, and the data samples used from the third quarter of 2017 to the second quarter of 2022 are 20 samples. Bank Rakyat Indonesia, as the research object, has the most customers among other banks. Testing was carried out using the paired sample t-test method. The results of the study show differences in financial performance before and during the COVID-19 pandemic in the ratios of NPL, ROA, ROE, and LDR, but there is no difference in financial performance before or during the COVID-19 pandemic in the BOPO ratio

ANALISIS PENGARUH PENERIMAAN PAJAK REKLAME DAN JUMLAH INDUSTRI TERHADAP PENDAPATAN ASLI DAERAH KOTA KUPANG Septianus Boimata; Kretisana Jagi; Marselinda Hege; Joritha Naisanu; Yonatan Pering
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of advertisement tax and the number of industries on local revenue in Kupang City. This research was conducted at the Regional Revenue Office of Kupang City, East Nusa Tenggara. This research uses qualitative data. Sources of data in this study: Primary data and secondary data, namely data obtained through documents contained in the Regional Revenue Service of Kupang City and BPS-NTT. Data collection techniques are carried out by: Interviews and Documentation. Data analysis technique using multiple regression analysis. The results obtained: billboard tax affects local revenue at a confidence level of 99%, the number of industries affects local revenue at a confidence level of 95%, and simultaneously advertisement tax and the number of industries affect local revenue.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PENJUALAN MOTOR HONDA PADA CV NASIONAL MOTOR RUTENG Lende Dangga; Aprıanus Ngera
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Motorcycles are a human need that really helps provide convenience in transportation. The need for motorcycles encourages people's purchasing power of motorbikes as a means of transportation. One of the alternatives used in an effort to win the competition is by selling credit concerning prices, products, credit services and credit terms. Purpose: to determine the magnitude of the influence of price, multiplied by product, credit service and credit period on sales of Honda motorcycles at CV. National Motor Ruteng. The sampling technique used the Quota sampling method, namely 100 samples who bought Honda motorbikes at CV. National Motor Ruteng. The research variables are price, product, credit service and credit term. Collecting research data using interviews, questionnaires, documentation and observation studies. Data analysis was performed using multiple regression analysis method. The results obtained (1) in terms of price, product, credit service, and credit period have a significant influence on the sales volume of Honda motorcycles at CV Nasional Motor Ruteng. (2) Simultaneously price, credit service, and credit period have a significant effect on the sales volume of Honda motorcycles at CV.Nasional Motor Ruteng (p = 0.000) where P <0.05.

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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

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

Location
Kota ambon,

Maluku

INDONESIA

Abstract

Abstract

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Abstract

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