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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. 3 (2023): September" : 30 Documents clear
PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUTUSAN PENGGUNAAN UANG DIGITAL Christina Aprilia Sibuea; Helmina Handayani Simorangkir; Cintia Nababan; Tomi Irianto Nadapdap; Hamonangan Siallagan; Rizky Sipayung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1669

Abstract

A quantitative study was conducted to better understand the limitations of perceptions of ease of use and perceived utility related to the use of electronic currency (ShopeePay). The study population was residents of the public. Non-probability sampling and purposive sampling techniques,30 samples were used in this study. The collection is done using Google Forms for submissions from users, and SPSS is used for other data. The results showed that financial literacy was 0.732 with a significance of 0.402>0.05 and the ease of use measured was 0.852 with a significance of 0.640>0.05.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PRIODE 2019-2022 PADA PT GUDANG GARAM Wahyudi Batubara; Rizki Christian Sipayung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1671

Abstract

PT Gudang Garam Tbk is a company engaged in the manufacturing industry. Many companies are of the same type, so companies must continue to compete and maintain their businesses. The company's financial statements are the main source for conveying its financial information and other information to parties who need it. This study analyzes financial ratios and assesses company performance. The type of data that the author uses is external secondary data obtained from the Indonesia Stock Exchange (IDX). The research objective is to provide an overview of the state of the company's financial statements and to compare industry averages. From the analysis of financial statements, it can be seen whether the company is in good condition or not by using financial ratios such as the liquidity ratio to determine the company's ability to meet its current liabilities, the solvency ratio to determine the company's assets financed by total debt, the profitability ratio to determine the company's ability to generate profit, and the activity ratio to determine the company's ability to manage its assets.
ANALISIS RISIKO PROFIL DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA BANK BUMN Ambardi Ambardi; Mulia Alim; Aam Aminah; Helmi Helmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1681

Abstract

The purpose of this study is to analyze the risk profile and its impact on profitability at state-owned banks. The sampling technique used in this study is Nonprobability Sampling, namely Purposive Sampling. The population and samples used in this study are state-owned banks, namely Bank BNI, Bank Mandiri, Bank BRI, and Bank BTN by taking data from annual financial reports published from 2017 to 2022. The data analysis technique used is descriptive statistical analysis and statistical analysis. statistics. Descriptive statistical analysis was used to describe the variables in this study, namely Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) and Return on Assets (ROA). The statistical analysis used was multiple linear regression panel data tests which were first tested for model selection, then added the classic assumption test as a condition for using regression analysis. Furthermore, F statistical tests and t statistical tests (hypothesis testing) were carried out, the coefficient of determination. The results of this study are that NPL or non-performing loans have no significant negative effect on ROA at state-owned banks. From the NPL value, it can also be concluded that 3 state-owned banks, namely BNI, Mandiri and BRI, have relatively good NPL levels, meaning that the risk of bad credit is low, except for BTN banks. As for the LDR or Loan to Deposit Ratio, there is no significant effect on ROA at government banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MENGIKUTI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK PRATAMA KUPANG Herry Aprilia Manubulu; Isabel Cardoso
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1687

Abstract

This study aims to determine the effect of socialization of taxation, tax rates, tax sanctions, and ease of application on the wishes of individual taxpayers to participate in tax amnesty at KPP Pratama Kupang. The type of research used was a survey. The population for this study was WPOP who had participated in tax amnesty volumes I and II at KPP Pratama Kupang, and sampling used an incidental/accidental sampling technique to obtain 50 WPOP used as research samples. The data collection technique used a questionnaire which was then analyzed using multiple linear regression analysis to analyze the influence of tax socialization variables, tax rates, tax sanctions, and ease of application. The results of the study show that tax socialization hurts the desire of taxpayers to participate in tax amnesty, tax rates have a positive influence on the desire of taxpayers to participate in tax amnesty, tax sanctions have a positive effect on the desire of taxpayers to participate in tax amnesty and the ease of application has a positive effect on the willingness of taxpayers to participate in tax amnesty
ANALISIS TINGKAT DISIPLIN KERJA KARYAWAN PADA TOKO SENJA KOSMETIK Suroso Suroso; Syita Tsania; Maman Mulya Karnama
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1688

Abstract

The purpose of this study was to determine the Compliance Level of Employee Discipline at Senja Cosmetics Shop and the factors that cause violations of employee work discipline. The research method used in this work uses a qualitative descriptive method. With this approach, the researcher wants to conduct research in a natural setting or following the existing context. The researcher leads according to the facts related to the Analysis of Employee Discipline Compliance Level at the Senja Cosmetics Shop. The results of the study show that the enforcement of work discipline at the Senja Cosmetics Shop is still said to be not good because there is no supervision of employees at the Senja Cosmetics Shop so there are still some employees who are undisciplined and the factors that cause violations of employee work discipline because there is no application of applicable sanctions and no definite rules or enforcement of written rules that can be used as a guide by employees at the Senja Cosmetics Shop. Leaders should need to supervise and take strict disciplinary action against employees so that employees can further improve their discipline.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliza Syabania; Risma Nurmilah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1689

Abstract

The purpose of this study is to determine how much influence corporate social responsibility and intellectual capital have on financial performance. Data collection techniques in this study using secondary data collection data. Data analysis techniques in this study used descriptive statistics, t test and f test. The results of this study indicate that partially corporate social responsibility has no effect on financial performance with a t-test result of 0.243 with a significance of 0.810, the variable intellectual capital has an effect on financial performance with a t-test result of 3.082 with a significance of 0.004. Corporate social responsibility and intellectual capital simultaneously affect financial performance with an f test result of 5.733 with a significance value of 0.007. Based on the results of partial analysis, the CSR variable on financial performance with the result that it has no effect on financial performance but CSR must still be disclosed and distributed to maintain environmental stability, as well as to maintain conduciveness by the company. An increase in this category is expected to have an impact on stakeholder trust which will affect the financial performance of the company. It is also expected to maximize intellectual capital so that it can improve the company's financial performance. owned by its employees, fulfills the company's routine processes and structures that support employee efforts to produce optimal intellectual performance and maintain harmonious relationships with partners, both reliable and quality suppliers, the government and with local communities. The higher the ROA value, the more efficiently the company uses its assets in increasing its profits.
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA HOTEL SANTIKA SUKABUMI Ela Nurlaelasani; Sulaeman Sulaeman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1692

Abstract

The purpose of this study was to analyze the effectiveness and application of the accounting information system for sales and cash receipts used by Hotel Santika Sukabumi. The method used in this research is a descriptive qualitative method with in-depth analysis. The type of data used in this research is secondary data, namely data generated from the process of interviews and observations with sources directly. The results of this study show that the application of the accounting information system for sales and cash receipts at Hotel Santika Sukabumi can provide information for company leaders through the system implemented, namely the Front Office System (FOS). The accounting information system for sales and cash receipts at Hotel Santika Sukabumi has been running effectively. This is characterized by the suitability of procedures in the application of accounting information systems for sales and cash receipts.
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. IMM SAAT MASA PANDEMI 2020-2021 Rio Nanda Puteh; Wildoms Sahusilawane
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1696

Abstract

COVID-19 has a broad impact on the Indonesian economy. One is in the automotive sector, which suffers negative consequences such as inhibiting production processes due to social constraints that lead to a shortage of auto components and rising sales prices. Vulnerable market conditions make rising component prices a serious problem that must be addressed with good planning in order to avoid prolonged losses. In the mitodst of an unstable economy, recognition of income and burden becomes very important and crucial. The company’s policy plays a decisive role in recognising accrual profits and accrual burdens, affecting the financial statements, especially the company's profit and loss report. This study aims to explain and analyse the recognition of PT's income and burden. IMM during the early pandemic period in 2020 and compared it to 2021. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and analysis of PT financial statements. by IMM. To improve the validity of the research, the triangulation technique of the source is used in the financial statements for 2020 and 2021 PT by IMM. The results of this study showed that PT. IMM records the recognition of revenue and expenses based on referring to PSAK rather than SAK ETAP, and is recognized using the accrual basis method where the financial statements in 2021 demonstrate an increase and better compared to the year 2020.
ANALISIS PENDAPATAN USAHA TANI BAWANG MERAH DI DESA SUNGAI RUMPUN KECAMATAN GUNUNG TUJUH KABUPATEN KERINCI Masrida Zasriati; Elex Sarmigi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1705

Abstract

This study aims to analyze the development of the shallot farmer business based on income and costs incurred. The population of this study were shallot farmers in Kerinci Regency, while the sample for this study were shallot farmers in Sungai Rumpun village as many as 76 respondents. This research approach is descriptive quantitative by analyzing the income and costs incurred by farmers, without examining the causal relationship deeper. The results of this study indicate that the total income of shallot farmers in Sungai Rumpun Village is Rp. 1,291,600,000 with an average of Rp. 16,994,736.84 per harvest season. The total cost is Rp. 688,804,958.33 with an average of IDR 9,063,233.14 per harvest season. The net income of shallot farmers in Sungai Rupun Village per harvest season is Rp. 602,795,041.67 per harvest season with an average of Rp. 7,931,513.71 per harvest season.
PENGARUH DIGITAL MARKETING DAN ONLINE CUSTOMER REVIEW TERHADAP NIAT BELI KONSUMEN PADA MARKETPLACE SHOPEE DI SURAKARTA Aga Reza Pahlevi; Wuryaningsih Dwi Lestari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1720

Abstract

The research objective is to analyze the effect of digital marketing and oonline customer reviews on consumer purchase intentions at the Shopee marketplace in Surakarta. The samples in this study were people who had lived in Surakarta more than 4 years and used the Shopee application for more than one year and the samples taken were 100 pe ple. primary data type, data collection using a questionnaire. Data analysis used multiple linear regression tests, t tests, f tests using SPSS versi n 25. The results of the analysis show that digital marketing and oonline customer reviews each have a positive and significant effect on consumer purchase intentions at the Shopee marketplace in Surakarta

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