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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. 4 (2023): Desember" : 30 Documents clear
Keputusan Investasi Pada Industri Logistik & Pengiriman Dengan Menggunakan Metode Capital Asset Pricing Model (CAPM): Periode (2022) Indah Permatasari
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.v12i4.1916

Abstract

This journal discusses investment decisions in the logistics & deliveries industry using the Capital Asset Pricing Model (CAPM) method. This research was conducted to determine investment decisions using a sample of 7 companies listed on the Indonesian stock exchange. The primary method of data collection for this research is quantitative research, which involves collecting secondary data from required documents and reports. Viewed from historical data for the 2022 period per month from January - December 2022. This research applies the Capital Asset Pricing Model (CAPM) method to determine companies that have a risk-free rate of return as a consideration in making investment decisions.
Pengaruh Kualitas Pelayanan Dan Lokasi Terhadap Keputusan Pembelian Gas LPG 3kg Pada Pangkalan Gas Tegar Jaya Abadi Ahmed Luthfi Chaniago; Tri Lestira Putri Warganegara
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.v12i4.1919

Abstract

This study aims to determine whether the quality of service and location together influence the purchasing decision at the Tegar Jaya Abadi Gas Base. The population of this study are consumers of the Tegar Jaya Abadi Gas Base, with the Slovin formula it is known that the sample in the study is 100 people. The method of analysis using Multiple Linear Regression analysis. Based on theoretical studies and the results of data analysis, it can be concluded that (1) The results of the t-test hypothesis of the independent variable (Quality of Service) have a positive and significant influence on the dependent variable (Purchase Decision). (2) The results of the t-test hypothesis of the independent variable (Location) have a positive and significant influence on the dependent variable (Purchase Decision). (3) The results of the f hypothesis test for the variable Service Quality (X1) and Location (X2) together have a positive and significant influence on the Purchase Decision variable (Y). .
Pengaruh Citra Merek Dan Harga Terhadap Keputusan Pembelian Pada E-Commerce Shopee: (Studi Kasus Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Bandar Lampung) Al Shifa Hatta Pinasthika; Iskandar Ali Alam
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.v12i4.1920

Abstract

This research was conducted to analyze the effect of brand image and price on the purchasing decisions of Shopee Indonesia customers. This type of research is quantitative. The number of samples in this study amounted to 107 respondents with a non-probability sampling technique with a purposive sampling approach. Data collection was carried out by distributing questionnaires that had been tested for validity and reliability. Respondents in this study were students of management class 20 at the University of Bandar Lampung. This research uses multiple linear regression analysis. The research results show that brand image has a significant influence on purchasing decisions, then price has a significant influence on purchasing decisions, and brand image and price together have a significant influence on purchasing decisions.  Keywords: Brand Image; Price; Purchase Decision
Pengaruh Corporate Environmental Performance dan Intellectual Capital terhadap Sustainability Reporting dengan Good Corporate Governance Sebagai Moderasi Anastasia Yolanda Putri br Jawak; Irsad Lubis
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.v12i4.1924

Abstract

The purpose of this study is to be able to react to that given by the company's environmental performance as well as intellectual capital to sustainability reporting with good corporate governance as moderation. The data used in this study comes from secondary data. Where the companies used in this study are companies that are categorized into the mining sector, other industries, consumer goods, infrastructure, utilities and transportation industries by the Indonesia Stock Exchange (IDX) during the 2017-2019 period. Sampling in this study using purposive sampling technique so that the number of companies used in this study were 42 companies. The data that has been collected is then tested using panel data regression analysis. The results obtained are based on data processing obtained by the company's environmental performance which has a significant positive effect on sustainability reporting, while intellectual capital does not have a significant positive effect on sustainability reporting. The research variables of good corporate governance do not moderate the influence of corporate environmental performance and intellectual capital on sustainability reporting.  
Determinan Nilai Perusahaan LQ45 Di Bursa Efek Indonesia Pebisitona Mesajaya Purba; Lenny Leorina Evinta; Cristofer Sumiok
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.v12i4.1936

Abstract

The purpose of this study is to examine the effect of profitability, liquidity, audit quality and firm size on firm value. The population in this study used LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of samples using the purposive sampling method, so that as many as 27 companies were obtained with a total of 93 research samples. Data analysis using multiple linear regression testing. The results showed that liquidity positively affects firm value, audit quality positively affects firm value, while firm size negatively affects firm value and profitability does not affect firm value.
Analisis Gaya Kepemimpinan Manajer Internasional (Jepang) Dan Manajer Nasional (Indonesia) Pada Departemen Steel PT. Hanwa Indonesia Ellissa Priyanka; Sam’un Jaja Raharja; Anang Muftiadi
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.v12i4.1937

Abstract

Every leader in an organization has a different leadership style based on background and cultural beliefs which will determine the effectiveness of an organization. Therefore, this research aims to analyze the leadership styles of international managers (Japan) and national managers (Indonesia) in the Steel Department of PT. Hanwa Indonesia along with related factors, obstacles and opportunities encountered by each leader as well as how each leader faces obstacles and opportunities and makes adjustments to achieve company goals. This research uses a qualitative research method with data collection techniques through related literature and interviews with the resource person, one senior manager of the PT Steel Department. Hanwa Indonesia who comes from Japan and one manager who comes from Indonesia as well as several local employees who have worked for more than three years. The data analysis technique uses data validity and reliability methods which are tested through a triangulation process. The results of this research show that the leadership styles of international managers (Japan) and national managers (Indonesia) in the Steel Department of PT. Hanwa Indonesia is a democratic leadership style that is supported by the ability to learn from the experience and interpersonal skills of each leader and the cultural values and traditions of Japan and Indonesia. Obstacles in leading lie in differences in cultural backgrounds involving language and habits. Therefore, each leader seeks to develop cultural sensitivity by learning and understanding their respective language and culture and using their interpersonal skills to guide and facilitate change efforts.  
Dampak Penggunaan Pinjaman Online Terhadap Gaya Hidup Konsumtif Mahasiswa STIE Ekuitas Mellya Putri; Reine Oktovina; Reina Oktovini; Indra Lesmana; 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.v12i4.1939

Abstract

One of the digital financial services offered by financial service providers commonly called fintech is online loans. With easy terms and conditions, online loans make it easier for people, including students, to borrow money online. This service can influence students' consumptive lifestyle. Students who want to borrow money to meet their needs can take advantage of this online loan application, which allows money to be disbursed immediately. Loan repayment is considered easy because it can be paid in installments with a certain interest depending on the period chosen. The aim of this research is to find out how the use of online loan applications impacts the consumptive behavior or lifestyle of STIE Equity students. Students who used loan applications were surveyed via questionnaires. The research results show that the average student uses online loan applications because of necessity and is tempted by offers such as interest and price discounts.
Sosialisasi Dan Pendampingan Pembuatan Legalitas Usaha Melalui Online Single Submission Di UMK Mamah Dedeh Kitchen Dan Zulich Clean And Care Sanita Nur Hidayah; Diana Airawaty
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.v12i4.1940

Abstract

Business legality is crucial for the development and sustainability of a business. One of the beneficial functions of legality, especially for Micro, Small, and Medium Enterprises (UMKM), is to facilitate business owners in obtaining funding to optimize their operations and compete in the global market. The government is making efforts to assist UMKM in obtaining business legality, including the issuance of the Business Identification Number (NIB) through the Online Single Submission (OSS) website. The government provides various forms of assistance, guidance, and training. The increasing number of UMKM each year indicates that new entrepreneurs may lack knowledge and require assistance in obtaining business legality. Activities are conducted to address this issue while introducing and enhancing understanding of the process of obtaining the Business Identification Number (NIB) through Online Single Submission (OSS). This outreach and assistance are carried out for UMK Mamah Dedeh Kitchen and UMK Zulich Clean and Care methods applied include socialization, training, and mentoring. The implementation of these activities involves the delivery of theory and practical aspects related to the business legality registration process. Providing NIB assistance to Mamah Dedeh Kitchen and Zulich Clean and Care business owners has had a positive impact. Initially, many entrepreneurs considered obtaining a business license to be a complex, time-consuming, and costly process. However, after receiving guidance, they now realize that the NIB application process through OSS is straightforward and offers numerous benefits.  
Analisis Akuntansi Utang Transfer Ke Daerah Dan Dana Desa Pada UAPBUN Ba-999.05 Deni Herdiyana
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.v12i4.1950

Abstract

The study was conducted to analyze the implementation of payable accounting for transfer to the regions and village funds, and also comparing the accounting standards regarding transfers to the regions and village funds with the implementation carried out by UAPBUN BA-999.05. The research method used is a qualitative approach, namely literature study and descriptive analysis.The conclusion of the study is that in general the recognition, measurement, recording, presentation and assessment of TKDD have referred to the applicable regulations. However, there are differences in the recording of accounts for TKDD payables transactions. Keywords: UAPBUN BA-999.05; transfers to regions; village funds; TKDD payables
Peran Tata Kelola Perusahaan Dalam Meningkatkan Relevansi Nilai Pengukuran Nilai Wajar Aset Nonkeuangan Ananta Dian Pratiwi; Jaqueline Tangkau; Olifia Tala
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.v12i4.1971

Abstract

Accounting information is one of many information that is used in making decisions by investors. Accounting information has value relevance when the information raises investor reactions, meaning that the information is used for decision-making that affects stock prices. This study aimed to examine the value relevance of earnings, book value of equity, and fair value measurement of non-financial assets, along with the role of corporate governance in increasing the value relevance of that information. This study used 18 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018-2022. Moderated Regression Analysis (MRA) was used as an analytical tool to test the relationship of research variables. The results showed that earnings, book value of equity, and fair value measurement of nonfinancial assets had value relevance. Corporate governance was found to play a role in improving the value relevance of earnings and the fair value measurement of non-financial assets. The existence of corporate governance was able to reduce agency conflicts and provide assurance that information has been presented fairly to investors thereby increasing value relevance.

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