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<![CDATA[PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT ]]>
<![CDATA[Mardiana Azizah]]>;
<![CDATA[Zaitul zaitul]]>;
<![CDATA[Herawati Mawardi]]>;
<![CDATA[Desi Ilona]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1371
<![CDATA[The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of audit risk and audit effort as mediating variables between women in audit committee are not evidenced. However, control variables partially have a direct relationship with audit fee.]]>
<![CDATA[THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND WORK STRESS ON RESILIENCE MODERATED TURNOVER INTENTION ]]>
<![CDATA[Sumawati Sitepu]]>;
<![CDATA[Rina Anindita]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1395
<![CDATA[This research is based on the problem of intention to leave caused by leadership and work stress in the 2020 -2021 period. The purpose of this study was to obtain empirical evidence on the influence of transformational leadership and work stress on the turover intention with resilience as a moderator. The research data analysis SEM using the Smart PLS program. The population is nurses who are members of the inpatient installation of 110 personnel, and the sample uses a saturated sample which makes 110 nurses as respondents. The results of the analysis conclude that transformational leadership has no effect on work stress and turnover intentions, work stress has a positive effect on turnover intentions, resilience is unable to moderate the relationship of transformational leadership on work stress and the relationship of work stress on turnover intention.]]>
<![CDATA[ANALISIS STRATEGI KONSUMEN TERHADAP PEMBELIAN KRUPUK RAMBAK AR-ROHMAH DI KEMLAGI MOJOKERTO ]]>
<![CDATA[Nidya Rizkawati]]>;
<![CDATA[Eny Rachmawati]]>;
<![CDATA[Adil Abdillah]]>;
<![CDATA[Khasbulloh Huda]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1448
<![CDATA[From the initial survey it was discovered that AR-Rohmah's rambak cracker turnover decreased due to regional executions during the Covid-19 pandemic. The problem studied is how the marketing strategy, product quality, consumer tastes, brand image and purchase intention, does it affect the intention to buy AR-Rohmah rambak crackers. The purpose of this study was to determine the effect of marketing strategy, product quality, consumer tastes and brand image on interest in buying AR-Rohmah rambak crackers in Betro Kemlagi Village, Mojokerto. The population in this study are consumers who buy, have bought or know about AR-Rohmah rambak crackers. The number of samples is 80 people. Research using multiple linear regression analysis. The results showed that marketing strategy, product quality, consumer tastes and brand image had a partial and simultaneous significant effect on buying interest on AR-Rohmah rambak crackers in Betro Kemlagi Village, Mojokerto. This can be seen from the test results which have a sig value of less than 0.05, with a regression sales result Y = 8.649 + 0.107X1 + 0.300X2 + 0.322X3 + 0.300X4. While the coefficient of determination has a value of 76.9% which indicates that it has a large influence value simultaneously.]]>
<![CDATA[PERAN KEUNGGULAN BERSAING DALAM MEMEDIASI PENGARUH SUMBERDAYA TIDAK BERWUJUD TERHADAP KINERJA PEMASARAN ]]>
<![CDATA[Sukrin Sukrin]]>;
<![CDATA[Abel Haryanto]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1449
<![CDATA[The purpose of this research is to identify and explain the role of competitive advantage in mediating the effect of intangible resources on marketing performance. The total population in this study amounted to 82 employees of the Regional Development Bank of Southeast Sulawesi from 82 sub-branch offices/cash offices spread across 17 districts/cities. Then the sampling technique uses a saturated sample. Data collection techniques using questionnaires or questionnaires that have been tested for validity and reliability. For data processing using the SmartPLS version 3.0 analysis tool. The results of the study show that intangible resources have a significant effect on marketing performance. Intangible resources have a significant effect on competitive advantage. competitive advantage has a significant effect on marketing performance. competitive advantage is able to significantly mediate the effect of intangible resources on marketing performance]]>
<![CDATA[ANALISIS DAYA SAING EKSPOR KOMODITAS UBI KAYU INDONESIA, THAILAND DAN VIETNAM DI PASAR DUNIA ]]>
<![CDATA[Eka Purna Yudha]]>;
<![CDATA[Anisa Salsabila]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1450
<![CDATA[Indonesia ranks third in cassava (cassava) exporters in global scale, after Thailand and Vietnam, more than 80% of cassava is exported to China. The productivity of cassava in Indonesia tends to increase, but the total volume of exports tends to decrease. This study focuses on describing the condition of the cassava timber export market trend to producing countries and then analyzes it comparatively in the global market and compares it with two other countries, namely Thailand and Vietnam. The data used is the 2014-2018 time series obtained from secondary data. This study was analyzed by RCA (Reveled Comparative Advantage). The results of research on the export volume of Indonesian cassava commodities in 2014-2018 to the main export destination countries, namely China, South Korea and Malaysia fluctuated and tended to decrease. The competitiveness of Indonesia's cassava commodity exports to China, South Korea and Vietnam can be seen from the results of the calculation of the RCA value which shows that Indonesian cassava does not have competitiveness and comparative advantage in China, South Korea and Malaysia. Although the RCA value of Indonesian cassava is low, the production value of Indonesian cassava is high. From the results of RCA calculations, Thailand and Vietnam have high competitiveness in cassava exports to destination countries, namely China, South Korea and Malaysia because they have an excess value of 1 .]]>
<![CDATA[PENGETAHUAN PEMBUKUAN SEDERHANA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP LAPORAN KEUANGAN: (Studi Di Desa Larike, Maluku Tengah) ]]>
<![CDATA[Dynne Andriany]]>;
<![CDATA[Muhammad Iqbal Husein]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1460
<![CDATA[The purpose of this study was to determine the extent to which the knowledge of simple bookkeeping by MSME business actors on financial reports in the village of Larike. This type of research is a qualitative research. The informant in this study were mothers of MSME actors in Larike village as many as 10 people, each of whom had their own business. In this study, data collection was carried out, namely Focus Group Discussion or FGD. The data analysis technique used by the researcher was by using qualitative data analysis techniques. The results of this study indicate that the simple bookkeeping that MSME actors make is only in the form of notes about purchases and sales, as well as financial reports they only make in a simple way to the extent of what they understand to see the profit or loss they get at one time. the production process without separating into reports such as balance sheets, profit/loss and reports on changes in capital. This is due to the lack of knowledge they have about good and correct bookkeeping and preparation of financial statements]]>
<![CDATA[ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUPANG ]]>
<![CDATA[Marselinda Hege]]>;
<![CDATA[Kretisana Jagi]]>;
<![CDATA[Aplonia Atto]]>;
<![CDATA[Made Susilawati]]>;
<![CDATA[Dwi Dersmi Selan]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1471
<![CDATA[The purpose of this study was to find out and analyze the Financial Performance of Regional Drinking Water Companies in Kupang Regency in terms of financial ratios (liquidity ratios, solvency ratios, activity ratios, profitability ratios) for 2018 – 2020. The data needed in this study are financial reports. The data collection techniques used are documentation and interviews. The data analysis technique used is financial ratio analysis based on the Decree of the Minister of Home Affairs Number 47 of 1999. Financial performance is assessed on a rating ratio scale of 1 (not good) to 5 (very good). The results of this study indicate that the Liquidity Ratio used, namely the current ratio, is included in the classification of very good. Depreciation expense on principal and interest installments is classified as very good. The activity ratio consists of the time period for collection of accounts receivable which is included in the poor classification, the ratio of earning assets to sales is included in the very good classification, the effectiveness ratio for collecting receivables is included in the very good classification. Finally, the Profitability Ratio from 2018 to 2020 has fluctuated. Overall, the financial performance of PDAM Kabupaten Kupang is classified as unfavorable. Implication: To improve financial performance, companies need to increase working capital which has an impact on operating profit. Furthermore, the Company can use productive assets to generate sales]]>
<![CDATA[PERAN OTORITAS JASA KEUANGAN (OJK) DALAM PENGAWASAN DAN PENCEGAHAN INVESTASI ILEGAL DI INDONESIA ]]>
<![CDATA[Rohmatun Rohmatun]]>;
<![CDATA[Restu Argarinjani]]>;
<![CDATA[Endang Kartini Panggiarti]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1472
<![CDATA[OJK is an institution that is tasked and responsible for supervising and preventing illegal investments, as stipulated in Law No. 21 of 2011 concerning OJK. OJK plays a role in overseeing all activities engaged in the financial services sector, one of which is illegal investment, so it is important for OJK to provide direction and legal protection to the wider community, especially those who have or will invest in the financial services sector, as well as people who invest in Indonesia. This research is important for OJK to provide knowledge about these investments. This research was conducted using the library law method. Based on the results of the research, it is found that according to Law Number 21 of 2011, OJK is an institution that has enormous authority, but at the same time it is also an institution that has the task of regulating and supervising all financial services institutions in Indonesia and the role of the prevention and supervision of the Financial Services Authority on illegal investments has had a positive influence on investment activities in Indonesia, starting with regulation and supervision as well as several other prevention and prosecution roles.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN KOTA MAGELANG PERIODE 2016 – 2021 PENILAIAN KINERJA BERDASARKAN RASIO KEUANGAN ]]>
<![CDATA[Annisa Nur Afifah]]>;
<![CDATA[Ilyas Febriyan]]>;
<![CDATA[Risma Wira Bharata]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1473
<![CDATA[This study aims to examine the financial performance of the local government of Magelnag City for the 2016-2021 fiscal year period. This calculation is carried out using financial ratios which include the regional independence ratio, effectiveness ratio, efficiency ratio and revenue growth analysis. This research uses a quantitative descriptive method with ratio analysis. The secondary data used in this analysis is the Magelang City APBD Realization Report for the period 2016-2021. Based on the results of the study, the level of independence of Magelang City for the 2016-2021 budget period is in the good category, the effectiveness ratio shows very effective, the efficiency ratio shows less efficient performance, while for revenue growth analysis for the 2016-2021 budget period shows fiscal year instability. The local government of Magelang city is expected to be able to accelerate revenue growth by implementing regional financial management properly, increasing regional economic potential and resource quality. ]]>
<![CDATA[PROSES AKUISISI PERUSAHAAN: STRATEGI, TANTANGAN, DAN DAMPAKNYA BAGI KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Faesha Nabbal]]>;
<![CDATA[Annisa Nur Afifah]]>;
<![CDATA[Endang Kartini Panggiarti]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v12i2.1474
<![CDATA[This research was conducted with the aim of examining the acquisition process in the company, which can be seen from the strategies that the company must carry out, the challenges faced by the company and the impact on the company’s financial performance itself. This research was conducted using a qualitative method, namely literature review. The data sources obtained are secondary data, from previous studies and relevant literature sources. The research conducted resulted in the outcome that acquisitions are an effective strategy that can be used by companies to increase company value. In the acquisition of the company there are challenges that must be faced by the company and the impact on the company’s financial performance.]]>
