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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 60 Documents
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Search results for , issue "Vol. 13 No. 1 (2024): Maret" : 60 Documents clear
Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Pengaruh Lokasi, Kelengkapan Produk, Dan Word Of Mouth Terhadap Keputusan Pembelian Pada Fajar Abadi Snack Anugrah, Kamal Febrian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1995

Abstract

The purpose of this research is to find out how location variables, product completeness, and oral conversation influence consumers' decisions to buy Fajar Abadi Snack products. Quantitative analysis techniques were then used using SPSS. The research population is unknown, so the sample is multiplied by 5 and there are 13 indicators. To distribute questionnaires, this research used a Likert scale questionnaire. Sample collection methods that do not rely on probability are used to collect samples. In cases where there is a connection with the research, the people who met the researcher are considered the sample. The SPSS test results show that the variables of location, product completeness, and word of mouth simultaneously influence the purchasing decision variable. Location has a significant effect on purchasing decisions with a sig value of 0.000 < 0.05, and product completeness has a significant effect on purchasing decisions with a sig value of 0.001 < 0.05. However, word of mouth does not have a significant effect on purchasing decisions with a sig value of 0.000 < 0.05.  
Pengaruh Price Earning Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2022 Anatasia, Ajeng; Septriana , Ira; Pamungkas , Imang Dapit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2006

Abstract

This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic. Keywords: Regional Tax, Regional Levy, Original Regional Income
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Perusahaan LQ45: (Bursa Efek Indonesia Tahun 2020-2022) Mellinia, Salma Putri; Su'Daa, Saniyya Nabila; Hasanah, Uswatun
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2021

Abstract

This study examines the factors influencing audit quality, namely firm size, audit rotation, and audit tenure in companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020 to 2022. Data were collected from company financial reports and the Indonesia Stock Exchange official website, then analyzed using multiple linear regression. The results indicate that firm size has a positive relationship with audit quality, suggesting that larger companies tend to have better internal controls and risk management. Audit tenure also has a positive relationship with audit quality. Additionally, audit rotation positively influences audit quality, indicating that periodic auditor changes can reduce bias and enhance auditor independence. These findings provide valuable insights for practitioners and regulators in managing relationships with auditors and considering audit rotation policies.
Pengaruh Hedonic Shopping Motivation, Shopping Lifestyle Dan Self Control Terhadap Impulse Buying Pada Pengguna E-Commerce Tokopedia Di Denpasar Novyantari, Ni Putu Widya; Imbayani, I Gusti Ayu; Prayoga, I Made Surya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2027

Abstract

This study aims to examine and obtain empirical evidence on the influence of hedonic shopping motivation, shopping lifestyle, and self-control on impulse buying among Tokopedia e-commerce users in Denpasar. This research employs a non-probability sampling method using a purposive sampling approach. The population consists of Tokopedia e-commerce users who engage in impulsive purchases, which are not precisely known, and the sample size is determined based on the number of indicators in the model, ranging from 5 to 10. The study includes 16 items as indicators, thus the sample size is determined to be 16 x 7 = 112 respondents. Path analysis is utilized to test hypotheses using SPSS version 25. The research findings indicate that hedonic shopping motivation and shopping lifestyle have a positive and significant impact on impulse buying, while self-control significantly negatively influences impulse buying among Tokopedia e-commerce users in Denpasar.  
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Perusahaan Sektor Transportasi Periode 2018-2022 Pratomo, Devina Agustin Goldie; Prajanto, Agung; Durya, Ngurah Pandji Mertha Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2036

Abstract

ABSTRACT Investment efficiency is thought to have several factors that influence it in this study the author uses four factors, namely the quality of financial statements (KLK), debt maturity, profitability performance, and company size. This research is a synthesis research that aims to analyze the impact of KLK, debt maturity, profitability performance, and company size on investment efficiency. Samples selected by purposive sampling were taken from companies in the transportation sector verified on the IDX during the period 2018 to 2022, with a total of 80 sample data. Data analysis was carried out using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using WarpPLS 7.0 software. The results showed that KLK and Debt Maturity have no impact on investment efficiency, while Profitability Performance and Company Size affect investment efficiency.
Pengaruh Struktur Aset, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Kasus pada Sub Sektor Barang Konsumsi Non Cyclical 2019 -2022) Budiarti, Dinar; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2038

Abstract

Business growth and production expansion are basically the basis for companies to seek sources of income for their capital. This research aims to obtain empirical evidence and test related to how asset structure, profitability, and company size influence capital structure. By involving non-cyclical consumption sub-sector companies for 2019 - 2022 and registered on the IDX, 111 data were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression with Spss 26. The research results show that asset structure and company size have a effect on capital structure. Meanwhile, the profitability variable has no effect on capital structure. The low adjusted r square in this study makes it have to be reviewed with other variables. The results showed that the companies taken preferred the use of external funds, namely debt.  Keywords : Capital Structure, Asset Structure, Profitability, and Company Size.

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