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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
ANALISA LAPORAN KEUANGAN MENGGUNAKAN RASIO LIKUIDITAS PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT AL-ITTIHAD RUMBAI TAHUN 2019-2021 Nadia Yulisma Ningsih; Menhard Menhard; Maya Rizki Sari
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.v12i3.1725

Abstract

This study aims to see how the liquidity of the BMT Al-Ittihad Savings and Loans and Sharia Financing Cooperative (KSPPS) BMT Al-Ittihad is viewed from the Liquidity Ratio. This research was conducted at the BMT Al-Ittihad Rumbai Savings and Loans Cooperative and Sharia Financing (KSPPS) which is located at Komplek Damar No. 610 Camp PT. CPI, Rumbai Pekanbaru City. The research object used is the financial statements of KSPPS BMT Al-Ittihad, namely the Financial Position Report from 2019 to 2021. This research data was obtained through observation. The method of data analysis used in this study is a descriptive method, namely a method that is carried out by collecting, processing, presenting and analyzing data so that a detailed picture of the research is obtained. The results of the study show that 1) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Current Ratio is said to be not good because the Current Ratio percentage value is below the industry average standard of 200% or Current Ratio <200%. In 2019 the percentage value is 124%, in 2020 it is 112% and in 2021 it is 114%. 2) The liquidity of KSPPS BMT Al-Ittihad in 2019-2021, seen from the Quick Ratio, is said to be not good because the Quick Ratio percentage value is below the industry average standard of 150% or Quick Ratio <150%. In 2019 the percentage value is 122%, in 2020 it is 112% and in 2021 it is 114%. 3) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Cash Ratio is said to be not good because the Cash Ratio percentage value is below the industry average standard of 50% or Cash Ratio <50%. In 2019 the percentage value is 33.8%, in 2020 it is 8.89% and in 2021 it is 13.9%.
ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Dinda Ramadhani Putri; Azolla Degita Azis; Muhammad Nur Rizqi
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.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
PENGARUH PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS DAN DAMPAKNYA TERHADAP PROFITABILITAS: (Studi Kasus pada PT. Semen Indonesia (Persero) Tbk. Periode 2012-2022) Ersy Muhamad Irsyad; Rita Tri Yusnita; Suci Putri 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.v12i3.1732

Abstract

The purpose of this study was to determine and analyze the effect of inventory turnover on liquidity as measured by quick ratios and its impact on profitability through the operating profit margin at PT. Semen Indonesia (Persero) Tbk. The research method used is quantitative with a causal method and a case study approach. The data used is secondary data because the data obtained is from the annual and quarterly financial reports of PT. Semen Indonesia (Persero) Tbk., period 2012-2022. The data analysis tool used is path analysis. Based on the research result, it is known that inventory turnover has a positive and insignificant direct effect on liquidity (quick ratios). Inventory turnover has a positive and insignificant direct effect on profitability (operating profit margin). Inventory turnover has no significant effect on profitability through liquidity
PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM): (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2017-2021) Atika Putri Damayanti; Diah Hari Suryaningrum
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.v12i3.1733

Abstract

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia 2017-2021) Ananda Putri Pratiwi Rachman; Asih Handayani
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.v12i3.1734

Abstract

This study aims to analyze the effect of intellectual capital, institutional ownership, and leverage on the integrity of financial statements. The population of this study consists of companies operating in the primary consumer goods sector and listed on the Indonesia Stock Exchange between 2017 and 2021. The research sample consists of 25 companies selected by purposive sampling. The data used in this research are financial reports and annual reports. . The analysis was carried out quantitatively, by applying panel data regression analysis using Eviews 12 software, with a significance level of 5%. The results show that there is a positive effect between intellectual capital and institutional ownership on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.
ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PROVINSI JATIM UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JATIM TAHUN ANGGARAN 2018-2022 Hilda Salma Jundia; Aris Eddy Sarwono
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.v12i3.1738

Abstract

Analysis of financial statements, namely breaking down the records in the financial statements that are part of the basic information and examining important or related relationships using quantitative and non-quantitative data for the purpose of obtaining financial data that is considered important in decision-making, The purpose of this study is to be able to evaluate the financial performance of the East Java Provincial Government using an analysis of the regional budget reports for 2018–2022. This type of research is descriptive-qualitative with a case study approach. The information processed is a report on the implementation of the East Java Provincial Government's budget for the 2018-2022 fiscal year obtained from an online publication published on the official website https://djpk.kemenkeu.go.id/. This 53.807% is based on the East Java Provincial Government's LRA data processing for the 2018–2022 fiscal year. The analysis used in the analysis of regional economic indicators is financial ratio analysis, which calculates the degree of independence, the degree of fiscal decentralization, the efficiency ratio, the ratio of effectiveness, and the regional financial capability. The analysis used to analyze regional financial capacity is the calculation of the share and growth rate as well as a map of the capacity of the regional economy. Based on the calculations and analysis of regional economic indicators, it can be concluded that the relationship model for the degree of regional autonomy in Manado City is a better criterion. The level of decentralization of financial activities is still ongoing, but the efficiency ratio is very effective. Based on regional financial capabilities, it can be concluded that the economic situation of East Java Province is still not ideal. Based on market share and growth calculations, the position of East Java Province is in the second quadrant, and the profitability of the East Java province's economy is relatively high.
ANALISIS PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI ERA PANDEMI COVID-19 : (Studi Kasus Wajib Pajak UMKM Wilayah Jakarta Timur) Gloria Henriette; Annathasia.P. Erasashanti
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.v12i3.1740

Abstract

This study aims to analyze the effects of tax incentives, income levels, and digitalization on MSME taxpayers’ compliance in the era of the COVID-19 pandemic in the East Jakarta area. This study used a quantitative method using a Likert measuring device and the data were primary data obtained from questionnaires filled out by MSME actors in the East Jakarta area which has in total population of 240.512 MSMEs, with sampling techniques using the purposive sample method. The determination of the number of samples is determined using the Slovin formula and gets the results of 100 respondents. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Tax Incentives, Income Levels, and Digitalization have a significant and positive impact on Taxpayer Compliance
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Aan Kanivia; Isti Riana Dewi; Dewi Rahmawati; Kimiko Alberta Wibowo
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.v12i3.1744

Abstract

This study aims to analyze the impact of financial ratios on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The four financial ratios examined are Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Data were obtained from the financial statements of companies listed on the IDX during the period 2020-2022. The analysis method used was multiple linear regression. The results of the study show that Debt to Equity Ratio (DER) has a negative and significant impact on stock returns, while Return on Equity (ROE) has a positive and significant impact on stock returns. However, Total Asset Turnover (TATO) does not have a significant impact on stock returns. The simultaneous test results indicate that all four independent variables (CR, DER, ROE, and TATO) collectively have a significant impact on stock returns. This research provides theoretical benefits for academics in expanding their understanding of the impact of financial ratios on stock returns. Additionally, the findings of this study have practical implications for companies, investors, and prospective investors in making investment decisions in the capital market.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA INDUSTRI HOTEL, RESTORAN DAN PARIWISATA DI BEI Grace Gevani Aritonang; Kristi Indriyani
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.v12i3.1767

Abstract

In 2022 declared Covid-19 a global epidemic, Covid-19 had an impact on the medical, financial and economic sectors. This research was conducted to obtain empirical evidence of financial performance before 2018 and after Covid-19 until 2021 in the hotel, restaurant and tourism industry in Indonesia which are listed on the Indonesia Stock Exchange based on an analysis of profitability, solvency, liquidity, activity and market ratios . This type of research is a comparative study method with a quantitative descriptive approach with 20 samples. The analytical method will use statistical methods from the Statistical Package for the Social Science (SPSS) 25 application, with the current ratio, debt to equity ratio, net profit margin, total assets turnover, and earnings per share. The different test will be carried out using the Wilcoxon test based on data that is not normally distributed. From the results of this study it was concluded that there were significant differences during the Covid-19 pandemic. There was a decline in financial performance in the hotel, restaurant and tourism industries on the Indonesia Stock Exchange.
PENGARUH E-SATISFACTION DAN E-TRUST TERHADAP E-LOYALTY PENGGUNAAN APLIKASI DANA PADA MAHASISWA JURUSAN ADMINISTRASI NIAGA POLITEKNIK NEGERI MEDAN Katrin Anastasya Hutasoit; Irwan Musriza Harahap
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.v12i3.1782

Abstract

The purpose of this research aims to determine of the truth of how e-satisfaction and e-trust affect e-loyalty in the use of Dana applications for students of the Department of Trade Administration, Medan State Polytechnic. Quantitative research methods are used as this research method. The sampling method was carried out using a purposive sampling technique with 64 respondents and data collection was carried out by distributing questionnaires. This study shows that e-satisfaction and e-trust partially have a positive and significant effect on e-loyalty in the use of Dana applications for students Department of Trade Administration in Medan State Polytechnic, and simultaneously the e-Satisfaction variable and E-trust variable together has a positive and significant effect on the E-loyalty variable in the use of Dana applications for students of the Department of Trade Administration, Medan State Polytechnic.  

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