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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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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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. 12 No. 2 (2023): Juni" : 30 Documents clear
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2018 - 2021 Amanda Yulia Damayanti; Annisa Nur Afifah; Suci Nasehati Sunaningsih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.616 KB) | DOI: 10.31959/jm.v12i2.1476

Abstract

Taxes are an obligation that is inherent in every individual who meets the requirements as a taxpayer. The government collects taxes as a separate levy in accordance with regulations and as part of the role of taxpayers in fulfilling tax obligations to support national development. The purpose of this research is to determine the extent of the contribution of Motor Vehicle Tax (PKB) in increasing the Regional Original Revenue (PAD) OF Magelang City from 2018 – 2021. The method used in this study is quantitative method using secondary data obtained from the official website of Magelang City and Central Java BPS. The results of this study show that the average target and realization of Magelang City’s PAD always increase from year to year over the last five years from 2017 – 2021. The average growth rate of motor vehicle tax in Magelang City for four yearfrom 2019 – 2022 is 12,71%, while the average contribution of motor vehicle tax over five years is 7,35%. In 2018, the contribution was 0,029% and in 2019 it was 0,089%. This research is expected to provide input for local government on the importance of collecting motor vehicle taxes to increase the Regional Original Revenue (PAD) of Magelang City.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK) PERIODE 2019-2021 Any Fitriya Mulyani; Syafrudin Arif Marah Manunggal
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.759 KB) | DOI: 10.31959/jm.v12i2.1483

Abstract

The purpose of this study was to test and analyze the effect of the Capital Adequency Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA) and Debt to Equity Ratio (DER)  on  stock  prices.  The  objects  of  this  research  are  banking  companies  listed  on  the Indonesia  Stock  Exchange  in  2019-2021.  The  population  in  this  study  were  all  banking companies listed on the Indonesia Stock Exchange, namely 106 banks.  Determination of the sample using purposive sampling method, with a total sample of 25  banking companies that have certain criteria.  The method used is panel data regression analysis  with the help of the E-Views  12  application.  The  results  of  this  study  partially  indicate  that  Return  on  Assets (ROA)  loan  to  Deposit  ratio  (LDR)  and  Capital  adequacy  ratio  (CAR)  has  a  significant positive effect on stock prices. Meanwhile,  Debt to Equity  Ratio  (DER)  have no significant effect on stock prices on the Indonesia Stock Exchange (IDX) for the 2019-2021 period
PENGARUH INOVASI PRODUK, KEPERCAYAAN MEREK, DAN KERAGAMAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN HONDA BEAT DI SURAKARTA ERLINA TIKA ARYANI; HENY KURNIANINGSIH
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.617 KB) | DOI: 10.31959/jm.v12i2.1488

Abstract

This study intends to ascertain the effects of product innovation, brand trust, and product variety on Honda Beat motorcycle purchases in Surakarta. This study employed a quantitative methodology. The method of sampling that involves a questionnaire. The quantitative statistical analysis stage of data collection employs the usage of data instrument testing (validity and reliability tests), hypothesis testing and the conventional assumption test (normality test, multicollinearity test, and heteroscedasticity test) (linear regression test, t test, f test, and determination test). The study's sample consisted of 100 people. According to the study's findings, Honda Beat motorbike purchases in Surakarta are significantly and partially influenced by product innovation. 2) In Surakarta, brand trust has a small but considerable impact on Honda Beat motorcycle purchases. 3) Partially, product diversity has significant influence on purchasing decisions for Honda Beat motorbikes in Surakarta.
E-SERVICE QUALITY EFFECT TOWARD CONSUMER ATTITUDE THROUGH CONSUMER SATISFACTION ON SHOPEE APPLICATION M. Thoha Ainun Najib; Silky Roudhotus Sa’adah; Rizky Listyono Putro
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.531 KB) | DOI: 10.31959/jm.v12i2.1489

Abstract

This research to analyze the effect of e-service quality toward consumer attitude through consumer satisfaction on Shopee Application in Malang. The research was conducted in Malang with 152 respondents as the sample. This research used Structural Equation Modeling based on Partial Least Square. The research finding showed that there was positive and significant effect of e-service quality toward consumer satisfaction on the Shopee Application. There was positive and significant effect among consumer satisfactions on consumer attitude on Shopee Application. There was positive and significant effect among e-service qualities on consumer attitude on Shopee Application. There was positive and significant effect among e-service qualities on consumer attitude through consumer satisfaction on Shopee Application.
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Amanda Balqis; Hendra Harmain; Nurwani Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.609 KB) | DOI: 10.31959/jm.v12i2.1490

Abstract

The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantitative method with saturated sampling technique. Using parsial Test (t-test), Simultan test (F test) and coefficient of determination test as analysis technique. The first result show that financial compensation has a significant effect to employee performance partially. The second result show t test > t table (2.497 > 2.048) wich means that non-financial compensation has significant effect to employee performance partially. And the third result show that financial and non-financial compensation have an influence on employee performance simultaneously.
ANALISIS EFEKTIVITAS RETRIBUSI DAERAH SEBAGAI SUMBER PEMBIAYAAN OTONOMI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2017-2021 Nilna Syifa Zahro; Dian Lestari; Herlina Manurung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.869 KB) | DOI: 10.31959/jm.v12i2.1491

Abstract

This research aimed to describe the magnitude of the effectiveness of the remuneration of the region as a source of financing of autonomous areas in the city of Magelang. Analyze the effectiveness of the acceptance of regional remuneration as a source of financing of autonomous areas applied in the city of Magelang. The use of data in this research is secondary data. The study uses quantitative descriptives as a method of data analysis with the calculation of efficiency ratio to analyze target data and realization of remuneration receipt of the region over the last five years, which is taken from the data of the implementation report of the budget PAD Kota Magelang Year 2017-2021. The results of this study show that those that do not reach the level of efficiency are in 2020 only reach 69,7615%, while for the years 2017-2019 and 2021 already effective, that is, in 2017 by 115,128%, in 2018 by 114,931%, in 2019 by 131,217%, and in 2021 by 124,286%. Therefore, the extent to which the rehab of the area as a source of autonomous financing of the region has increased has been sufficiently effective and efficient.
PENGARUH GAYA KEPEMIMPINAN DAN KEMAMPUAN KERJA TERHADAP KINERJA PEGAWAI : (Sensus Pada Perangkat Desa di Kecamatan Cimerak Kabupaten Pangandaran) Cecep Abdul Hak; Rita Tri Yusnita; Kusuma Agdhi Rahwana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.054 KB) | DOI: 10.31959/jm.v12i2.1500

Abstract

This study aims to determine the simultaneous and partial effect of Leadership Style and Work Ability on the Performance of Village Officials in Cimerak District, Pangandaran Regency. The research method used in this study is a quantitative method with an associative (causality) and census analysis approach. The population in this study amounted to 138 village officials in Cimerak District. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression. The results of this study indicate that leadership style and work ability simultaneously have a significant effect on the performance of village officials in Cimerak District, Pangandaran Regency. Leadership Style partially has a significant effect on the performance of village officials in Cimerak District, Pangandaran Regency and Work Ability partially has a significant effect on the performance of village officials in Cimerak District, Pangandaran Regency.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA KERJA TERHADAP KINERJA PERANGKAT DESA SE-KECAMATAN CIKALONG KABUPATEN TASIKMALAYA Agis Pebrian; Rita Tri Yusnita; Arga Sutrisna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.805 KB) | DOI: 10.31959/jm.v12i2.1505

Abstract

The research conducted aims to determine the simultaneous and partial influence of Transformational Leadership and Work Culture on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. The research method used is quantitative research with associative descriptive method (causality) and census approach. The population in this study was 186 employees who were village officials in Cikalong District, Tasikmalaya Regency. The sample determination technique used is Non Probability Sampling (Saturated Sampling). The type of data used is primary data obtained through the distribution of questionnaires to respondents. Data testing in this study includes validity tests, reliability tests, and classical assumption tests. The data analysis tools used are multiple linear regression, correlation coefficient, and coefficient of determination using IBM SPSS (Statitical Product and Service Solution) software Windows version 25. Based on the results of the study, it can be seen that Transformational Leadership and Work Culture simultaneously have a positive and significant effect on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. Transformational Leadership partially has a positive and significant effect on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. Work Culture partially has a positive and significant effect on the Performance of Village Apparatus in Cikalong District, Tasikmalaya Regency.
ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA TAHUN ANGGARAN 2019-2021 Panca Safira Amelia; Daniswara Nursyahbani; Risma Wira Bharata
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.058 KB) | DOI: 10.31959/jm.v12i2.1521

Abstract

The information in the Budget Realization Report (LRA) that has been published by a public institution can be used to improve the situation’s financial performance. The Budget Realization Report is one of several work unit financial accountability reports that are still in use. Report readers will be able to conduct an analysis of the performance of financial reports, including an analysis of income, an analysis of expenditure, and an analysis of financing, according to Budget Realization Report. The purpose of this research is to find out and analyze the spending performance in Budget Realization Report of the Ministry of Health Republic Indonesia. the analysis method used in this study is the descriptive quantitative method. The following analysis wa carried out: Analyzes of the Variants of Expenditure (Spending Difference), Expenditure Growth, Conformity of Expenditure, and Efficiency of Expenditure. Based on the analysis that was done, it can be seen that the Budget Realization Report of The Ministry if the Health for the 2019, 2020, and 2021 will be as: Variances are higher in 2019 (5,40%) than 2020 (4,50%) and 2021 (2,85%), meanwhile spending growth ratio at the start of Coronavirus Pandemic, 2020, increased by 51,90%. At 2021 spending growth faster that is 103,81%. After the Pandemic Covid-19, the Ministry of Health reported an increases of 77,85% as a result of the overall expenditure growth
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Angelia Agustin; Herry Goenawan Soedarsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.126 KB) | DOI: 10.31959/jm.v12i2.1527

Abstract

This study aims to analyze the effect of profitability and company size on audit delay in property and real estate sector companies during the 2019-2021 period. Property and real estate companies listed on the IDX for the 2019-2021 period are the samples in this study. The method used in sampling using purposive sampling for samples that have been determined according to certain qualifications. Data for valuation and measurement variables are obtained from annual reports, such as published independent auditor reports, total assets, and net income which are included in the IDX data base. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and company size have a positive and significant influence on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.

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