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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. 12 No. 2 (2023): Juni" : 30 Documents clear

ANALISIS PENINGKATKAN KUALITAS KOMPETENSI APARATUR PEMERINTAH DAN PELAYANAN PUBLIK DALAM MEWUJUDKAN GOOD GOVERNANCE DI JAWA TENGAH Hilda Salma Jundia; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The purpose of this research is to create a government in Indonesia that is oriented towards the competence of government apparatus and public services in order to realize good governance, and has not yet been implemented in all regions in Indonesia. Because the lower the level of governance, the more often they have direct contact with the community in demonstrating competence and the services they provide. So it is necessary to enact the principles of good governance as the ideals of the nation. Improving the competence of government apparatus should adhere to a paradigm oriented towards the interests of the community in providing services to the wider community, preparing all tools to meet this paradigm systematically (from input-process-output-results/impact), so that quality services are realized (which may be tangible). , reliable, responsive, safe, and full of empathy in its implementation). The concept of good governance is an ideal form of governance formulated by experts for the practice of establishing good relations between the state, society and markets. The type of research used is descriptive quantitative method including the official BPS website, and previous journals. The results of this study show that the government continues to strive to improve the competence of government officials so that people can get maximum service from competent government officials. The quality of public services in Indonesia has been included in the green category, which means high quality of service compliance to the government. In the service process, the government always strives for the public to more easily access all the facilities that have been provided on a digital basis.

MEMBEDAH PRINSIP PELAPORAN KONSERVATISME AKUNTANSI: PRO KONTRA, KEGUNAAN DAN PERTIMBANGAN UNTUK PEMANGKU KEPENTINGAN I Made Dwi Hita Darmawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The pros and cons of corporate reporting with the principle of accounting conservatism are increasingly becoming a hot topic of discourse from time to time. The purpose of this research is as a clear guideliness for users of financial statements such as investors, financial analysts to stakeholders because often companies use this method by setting the company's profit scenario to be low in the initial period so that there will be hidden reserves. Descriptive qualitative method through literature study is used to explore and analyze empirical studies related to accounting conservatism fully and deeply. The results found that so far there have been pros and cons of the principle of accounting conservatism which has a strong argumentative level on each side. Supporters of this principle emphasize the usefulness of parsing conflicts of interest from managers who will tend to increase profits to attract investors, while the con side considers that this principle creates unrecorded reserves, allowing management to more freely report future profit figures which will cause conflicts of interest. This study also found that earnings management and accounting conservatism are closely related. Basically, earnings management is present to manipulate the available alternatives and take the best decision to be able to achieve the projected profit level. As a result, management can play a low profit now, then a larger profit in the future period, so that management receives a bonus.

ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN PADA BADAN KEPEGAWAIAN NEGARA TAHUN 2018-2021 Yuanne Gabrila Sriyanto; Angelina Yunita Munte; Risma Wira Baharata
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

This study aims to analyze the financial performance of the Republic of Indonesia Civil Service Agency. The observation period is 2018-2021. The data used in this study are secondary data, namely financial reports and performance reports of the Indonesian Civil Service Agency. The research results show that the financial performance of the Republic of Indonesia State Personnel Agency has been effective and there have been fluctuations in financial performance seen from the efficiency ratio of its performance.

PENGARUH KUALITAS PRODUK, HARGA, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN MARTABAK ALONG 89 LAMPUNG Ricky Wijaya; Habiburahman Habiburahman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

This research intends to analyse the effect of the product quality, price, and location on purchasing decisions in an MSME. Researchers took samples namely Martabak Along 89 Lampung and using consumers from Martabak Along 89 Lampung as respondents for this research also researchers distributed questionnaires via google form. The sampling technique used was accidental sampling and there were 55 respondents in this research. The analytical method used is multiple linear regression analysis. The result of this research concludes that product quality, price, and location have a significant positive influence on purchasing decisions at Martabak Along 89 Lampung.

Analisis Efisiensi dengan Metode Data Envelopment Analysis (DEA) pada Lembaga Amil Zakat Muhammadiyah Lian Fuad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

One form of effort to improve the quality of institutional management is to measure the achievement of targets that have been planned. Achievement will be efficient if the input as institutional capital in running the institution makes a small contribution but gets the maximum output. The purpose of this research was to determine the efficiency level of the Amil Zakat Muhammadiyah Institute for the 2017-2020 period using the Data Envelopment Analysis (DEA) method with the Assumption of Constant Return of Scale (CRS) with input orientation. Research variabels use input and output. The input variabel component is operational costs. Personnel costs, outreach costs, and total assets. While the output variabel components are receipt of ZIS funds and distribution of ZIS funds. The results showed that in all periods from 2017-2020, efficiency performance was 100% or 1. But in 2019, Lazismu's efficiency performance earned a value of 0.977.

Pengaruh Lingkungan Kerja Fisik Terhadap Kepuasan Kerja Karyawan PD Sahang Mas Farrel Andreas; Parama Santati; Wita Farla
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

To improve employee performance, every organization needs to pay attention to the job satisfaction of its employees. One of the factors that can affect employee job satisfaction is the environmental conditions in the place where he works, both physical and non-physical. This study aims to analyze the effect of the physical work environment on job satisfaction of PD Sahang Mas employees. The population in this study were all employees of PD Sahang Mas, totaling 33 employees. With saturated sampling technique, the number of samples used in this study amounted to 33 employees. The data collection method used was questionnaires using a 5-point Likert scale. The instrument test was carried out using validation and reliability tests. The analysis technique used is simple linear regression analysis using the SPSS application. Based on the results of the analysis it was concluded that the physical work environment has a positive and significant effect on the job satisfaction of PD Sahang Mas employees.

ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NOMOR 72 PADA PT. ISRA PRESISI INDONESIA Tbk Rohmatun Rohmatun
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Revenue is one of the signs of profit in a company. This study aims to determine whether the accounting practices in revenue recognition at PT Isra Presisi Indonesia are in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72 or not. This research is included in the type of quantitative research with a descriptive approach. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the study, it is found that revenue recognition at PT Isra Presisi Indonesia is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72.

PENGARUH PERSEPSI HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN DI MINI MARKET CAHYA 99 DI DESA GONILAN KARTASURA Lius Hartanto; Ghanim Permana Putra; Deva Novia Arinta; Aliffia Ori Enjarwati; Viona Rizky Ramadhan; Marjam Desma Rahadhini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The purpose of this study is to find out about the effect of perceived price and service quality on purchasing decisions. This research was conducted at the cahya 99 mini market in Gonilan Kartasura Village, by distributing questionnaires to 30 respondents. Samples were taken using random sampling technique. From the results of this study it is known that the regression equation is 10.288+0.462X1+0.083X2. From the results of statistical analysis data, the indicators in this study are said to be valid and reliable. The variable that has the most dominant influence is the price perception variable with a coefficient of 0.462. While the least influential variable is the service quality variable with a regression coefficient of 0.083. The price perception variable with a calculated T value of 3.620 with a significant value of 0.003 (0.003 <0.05) which means it has a significant value and for service quality obtains a T test result of 0.764 with a significant value of 0.05 (0.452 <0.05 ) which means it has a significant value. So it can be concluded that the perception of price and service quality has an effect on purchasing decisions at the cahya 99 mini market in Gonilan Kartasura Village. Perceptions of price and service quality are key strategic roles that are important to be considered in purchasing decisions at the Cahya 99 Minimarket in Gonilan Kartasura Village.

PENGARUH LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : (Studi Empiris pada Perusahaan Subsektor Kesehatan yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Yulisa Rifda Salsabila; Akhmadi Akhmadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

This study aims to examine the effect of liquidity on capital structure with profitability as an intervening variable. The population in this study are Health sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The number of samples in this study were 10 companies from a total of 19 populations obtained through purposive sampling method. The data analysis techniques in this study were descriptive statistics, classical assumption test, and regression analysis assisted with the SPSS 26 program. The results of this study indicate that Liquidity has no significant positive effect on capital structure, Liquidity has no significant positive effect on profitability, Profitability has no negative effect on significant to capital structure, Profitability cannot mediate the relationship between Liquidity and Capital Structure.

PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR INDUSTRI TEKSTIL DAN GARMEN TERDAFTAR GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Evrina Evrina; A. Rozi; Repilia Mariana; Achyat Budianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

This research was conducted to examine the effect of return on assets (ROA) and net profit margin (NPM) on share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period. The approach used in this research is an associative one. In this study, there were 10 companies as a population, with 2 companies used as a sample. The source of the data used in this study is the financial statements of the textile and garment industry sub-sector companies that went public on the Indonesia Stock Exchange for the 2018–2022 period. The data collection technique used in this study is the documentation technique. In this study, there were five types of data collection techniques: descriptive statistics, classical assumptions test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this study prove that return on assets (ROA) and net profit margin (NPM) partially affect stock prices. And simultaneously, return on assets (ROA) and net profit margin (NPM) affect share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period.

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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

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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