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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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INDONESIA
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. 4 (2023): Desember" : 30 Documents clear
Determinan Risiko Pembiayaan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2021 Devi Nur Rhamadhani; Vega Wafaretta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1241

Abstract

The financing risk of Islamic People's Financing Banks (BPRS) in Indonesia needs special attention, because the high ratio of non-performing loans exceeds the maximum limit set by the Financial Services Authority (OJK) of 7%. Therefore, this study aims to examine the effect of financial ratios on the risk of BPRS financing in Indonesia for the quarterly period 2019-2021. These financial ratios (minimum capital ratios, profitability ratios, liquidity ratios, operational efficiency ratios and profit-sharing financing ratios) can then become a concern for BPRS so that they are managed properly as a basis for managing financing risk. The number of samples in this study was 1344 which were analyzed using panel data regression. This analysis shows that the previous period's capital adequacy acted as a reserve for BPRS, thereby encouraging banks to minimize financing risks. Meanwhile, increasing BPRS efficiency can reduce financing risk. Profit sharing financing with strict selection also has a negative effect on financing risk. Profitability and liquidity do not affect financing risk because the ability of BPRS to maintain profit performance varies and there are variations in risk exposure to customers that have no impact on financing risk. The implication of this research is that the BPRS needs to maintain financial ratios to comply with OJK regulations. In addition, the BPRS needs to maintain capital adequacy, efficiency, and the amount of financing disbursed so that financing risks are under control. In addition, good management of profit-sharing financing can be applied to other financing. Future research can develop research with other variables that affect the risk of BPRS financing in Indonesia.
Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Karyawan Divisi Steel pada PT. Tira Austenite Tbk Cabang Pulogadung Rahma Fitriani; Imelda Sari; Angestika Wilandari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1752

Abstract

PT. Tira Austenite Tbk is one of the leading Trade Industry in Indonesia. Required to have good employees in accordance with the desired qualifications in order to improve company performance and be ready to face increasingly rapid industrial competition. Company leaders must motivate employees to have high discipline in order to achieve company goals. This study aims to determine the effect of leadership style (X1) on employee performance (Y), to determine the effect of work discipline (X2) on employee performance (Y). as well as knowing the effect of leadership style and work discipline on employee performance. This study used a quantitative method with a questionnaire distribution technique to obtain primary data from employees of the Steel Division of PT. Tira Austenite Tbk Pulogadung Branch. The sample of this research is 50 employees using saturated sampling technique. The results of this study found that the Leadership Style variable (X1) has a significant and positive effect on performance (Y) with a tcount value of 4.122 > ttable of 2.011 and a significant value of 0.00 <0.05. Work Discipline Variable (X2) has no significant and negative effect on Employee Performance (Y) with a tcount value of -0.889 < ttable of 2.011 and a significant value of 0.379 > 0.05. Leadership Style (X1) and Performance Discipline (X2) simultaneously influence Employee Performance (Y) in the steel division at PT.Tira Austenite Tbk Pulogadung branch.
Internal Control Pada Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Perencanaan Dan Pengendalian Keuangan DESY ISMAH ANGGRAINI; Pramandyah Fitah Kusuma; Amanatur Rosidah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1824

Abstract

This research aims to find out whether internal control related to cash receipts and disbursements is running effectively or not. As well as to find out whether the internal control of the Financial Planning and Control System is in accordance with authorization from UD management. Dadhen Kurnia Abadi. This type of research is qualitative research with the data analysis technique used is descriptive analysis technique. Data was obtained by conducting interviews, observation and documentation. The results of the research show that the accounting information system for cash receipts and disbursements running at UD. Dadhen Kurnia Abadi cannot be said to be good because it still uses manual recording which results in weaknesses, namely discrepancies in recording so that the information produced is not accurate and precise and does not rule out the possibility of abuse of authority or embezzlement of funds. So internal control is not yet running effectively because there is no cutoff from the job desk for each function.
Penerapan Metode Economic Order Quantity (EOQ) Dan Reorder Point (ROP) Pada Pengendalian Persediaan Bahan Baku Di UMKM Dapur Bunga Berbintang Juwita Juwita; Fitri Rahmiyatun
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1833

Abstract

UMKM Dapur Bunga Berbintang, a business engaged in the culinary sector, serves various types of products such as boxed rice and snack boxes wet cakes which require a more effective and efficient raw material inventory control strategy. The raw materials analyzed are Thai Cassava raw materials, consisting of cassava, cornstarch, coconut milk, and pandan leaves. The problem faced by UMKM Dapur Bunga Berbintang is the inappropriate control of raw material requirements. The purpose of this study is to understand the stages of controlling Thai Cassava raw materials according to UMKM policies and the EOQ model. The method applied in this research is descriptive qualitative. The data needed in this study are the total use of raw materials, ordering costs, storage costs, order frequency, and the time to obtain raw materials. The results of the study state that the EOQ calculation purchases 39.6 kg of cassava raw materials, 403.07 grams of cornstarch, 27.731 pcs of coconut milk, and 23.77 pieces of pandan leaves. The total cost of raw material inventory applying EOQ can save IDR 448,227. The ordering frequency obtained from EOQ is 5 times a year. Safety inventory of 5 kg of cassava raw materials, 54 grams of cornstarch, 4 pcs of coconut milk, and 3 sheets of pandan leaves. And the reorder time is 30 kg of cassava, 300 grams of cornstarch, 21 pcs of coconut milk, and 21 sheets of pandan leaves.
Strategi Pemulihan UMKM Kuliner Pasca Pandemi Covid-19 Salma Putri Mellinia; Christina Tri Setyorini; Laeli Budiarti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1869

Abstract

The purpose of this study is to determine the recovery strategy of culinary MSMEs after the Covid-19 pandemic in Purwokerto City. This research is a qualitative research with phenomenological approach. The informants in this study is 6 owners of culinary MSMEs in Purwokerto City using purposive sampling method. Interviews and observations are the types of data collection in this study. The data validity test in this study uses triangulation of theory. Data analysis techniques used by researcher are data reduction, data presentation, and conclusion drawing. The results of this study show that all informants have carried out business recovery strategies. The recovery strategies include providing discount promos, using technology-based production tools, conducting online promotions, and keeping business financial records.
Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO): (Studi pada Perusahaan Berbasis Teknologi pada Tahun IPO 2013-2021) Gevira Lovia Anjani; Mochammad Radiva Dwi Putra; Rizky Gustia Supriatna; Dimas Maulana Hasbi; Dito Rinaldo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1889

Abstract

This study aims to analyze changes in the financial performance of technology-based companies before and after conducting Initial Public Offering (IPO) in 2013-2021. The samples used in this study include 22 technology-based companies that have conducted IPOs. The variables used in this study are Current Ratio Assets (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), and Return On Equity (ROE), with hypothesis testing using paired sample T-test. The results of the analysis show that Current Ratio (CR) and Debt to Equity Ratio (DER) one year before and one year after the company conducts an IPO have a significant effect on financial performance, while Total Assets Turn Over (TATO) and Return On Equity (ROE) do not experience significant changes. The results of this study are expected to provide insight into the impact of IPOs on the financial performance of technology companies and become a reference for investors, company management, and researchers interested in IPOs and the technology sector.
Pengaruh Harga Dan Promosi Terhadap Keputusan Penggunaan Jasa Aplikasi Maxim Robin Robin; Silvia Sofyan; Kevin Kevin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1895

Abstract

The objective of this research is to examine the impact of pricing and promotion on service use choices within the context of Maxim, serving as a case study for students majoring in STMB Multismart Management. The used research methodology is characterized by a quantitative approach. The research methodology used in this study is descriptive quantitative research, which aims to provide a comprehensive analysis of the subject matter. Additionally, the nature of this research is explanatory, as it seeks to elucidate the underlying factors and relationships associated with the observed phenomena. The population consists of students enrolled in the management major at STMB MULTISMART. The investigation used a basic random sampling approach. The sample size in this research consisted of 54 students. In order to assess the validity and reliability of the test, a sample of 54 consumers was selected from the whole population under consideration. The findings indicate that the impact of price on service utilization decisions is not statistically significant, while promotion has a partial effect on service utilization for Maxim. The coefficient of determination, which is 0.284 or 28.4%, suggests that the combined influence of price and promotion in explaining customer satisfaction is 28.4%. The remaining 71.6% of the variance may be attributed to factors outside the variables under investigation, such as user convenience, safety, and other relevant variables.
Peran Motivasi Kerja Dalam Memoderasi Hubungan Antara Kepemimpinan Terhadap Semangat Kerja Karyawan I Komang Oka Permadi; Ni Kadek Nonik Rasminingsih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1896

Abstract

Introducing leadership into any organization involves the careful structuring of its mechanisms and functions. It is widely acknowledged that when a leader possesses a strategic position and a set of crucial skills, they have the potential to enhance or even transform the company. The objective of this research is to confirm and reevaluate the role of work motivation in moderating the relationship between leadership and employee morale. This study employs nonprobability sampling with a saturation sampling technique to determine the sample size, encompassing a total of 42 individuals from the entire population. Path analysis is utilized to test the hypotheses using the Partial Least Square (PLS) method through SmartPLS software version 3.2.9. The research findings conclusively establish that leadership has a significant impact on employee morale, while the role of motivation does not appear to strengthen or weaken the relationship between leadership and employee morale.
Penerapan SEO Dalam Strategi Pemasaran Perusahaan Fiky Budi Dewanto; Muhammad Habib Purnama Febrian; Muhammad Raihan Amir; Ida Farida Adi Prawira
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1900

Abstract

This article aims to determine the influence of implementing SEO (Search Engine Optimization) in marketing company. In this article, data were collected using the SLR (Systematic Literature Review) method and analyzed qualitatively. Findings suggest that as time goes by, trading companies are starting to adapt by changing their conventional trading systems to modern systems, including their marketing strategies to reach wider and more target markets. A modern marketing strategy that combines digital media with marketing skills has become a new marketing technique called digital marketing. Digital marketing can be maximized by utilizing the internet as a marketing medium, one of which is by creating a website that markets the company's products or services. In order to compete with other websites, the website created must also be optimized for use, one of which is by implementing SEO. SEO optimizes a company's website so that it remains at the top of the first page of searches on search engines. In addition, implementing SEM (Search Engine Marketing) in the form of advertising on search engines, will have an impact on traffic from potential consumers and be able to increase sales of the products or services offered. Keywords: SEO; digital marketing; marketing strategy.
Analisis Tingkat Kesehatan Koperasi Dilihat Dari Aspek Rentabilitas Pada Koperasi Kredit Solidaritas Santa Maria Assumpta Kota Kupang Lende Dangga; Jhon Liem; Joritha Naisanu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1908

Abstract

Cooperatives are the prima donna of the people of East Nusa Tenggara, because of the high level of community participation as members of cooperatives. And on the other hand, cooperatives act as a pillar for the community, especially Kupang City, for the development of cooperatives and there is high public interest in becoming members of the Santa Maria Assumpta Solidarity Credit Cooperative, Kupang City. This research was conducted at the Santa Maria Assumpta Solidarity Credit Cooperative, Kupang City from February 2020 to October 2022. The data collection method used was quantitative descriptive, namely using the Profitability ratio, with the financial report data collection technique of the Santa Maria Assumpta Solidarity Credit Cooperative Kupang City from 2020 to 2022. The results of the research show that the health analysis of the Santa Maria Assumpta Solidarity Credit Cooperative in Kupang City, in 2010 was 90.38%, in 2021 it was 92.18% and in 2022 it was 92.15% . This shows that the ratio achieved by the Solidarity Credit Cooperative from the profitability aspect has decreased.

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