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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 62 Documents
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Search results for , issue "Vol. 13 No. 2 (2024): JUNI" : 62 Documents clear
Analisis Pengaruh Struktur Modal Dan Profitabilitas Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Pertanian Yang Terdaftar Di Bei Periode 2018-2022 Rifandi, Muhamad; Aviany, Rahmawati Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2160

Abstract

The company value in this study is proxied by Price Book Value, which is the market ratio used to measure stock prices with the book value of shares. This study aims to test and determine the effect of capital structure proxied by Debt to Equity Ratio and Profitability proxied by Return on Equity on the value of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 25 companies and the research data amounted to 125 data for the period 2018-2022. This study used time series data with multiple linear regression models. Hypothesis testing shows the regression coefficient value of the capital structure variable is -0.009 with a significance of 0.433> 0.05. Meanwhile, the regression coefficient value of profitability variable was 0.166 with a significance of 0.009 <0.05. The results of this study indicates that capital structure (DER) has a negative and insignificant effect on firm value, meaning that if the capital structure increases by one unit, the firm value will remain constant. While profitability (ROA) has a positive and significant effect on firm value (PBV), meaning that Profitability (ROA) has a significant effect on Firm Value in Manufacturing companies listed on the IDX that if profitability increases by one unit, the company value will increase.
Pengaruh Gaya Hidup, Brand Ambassador Dan Harga Produk Terhadap Keputusan Pembelian Konsumen Pada Produk Skincare Skintific : (Studi Pada Konsumen Produk Skintific Semarang) Pamungkas, Angga Riyan; Wardhani, Masitha Fahmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2162

Abstract

Using quantitative methods, this study aims to explain how lifestyle, brand ambassadors, and product prices influence the purchasing decisions of skincare consumers. This research is a type of associative research. Consumers who have purchased scientific skincare in Semarang are the subjects of this study. In this study, 96 samples were taken from skincare skincare users in Semarang. This study used random sampling using the Lemeshow formula. The results of the T test show that the price of the product and the lifestyle of the Brand Ambassador have a significant influence on purchasing decisions, while the Brand Ambassador does not. Lifestyle variables and product prices influenced purchasing decisions by 47.5%, while other variables influenced 52.5
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Dewi, Putu Pande R. Aprilyani; Indraswari, I Gusti Agung Ayu Pramita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Kualitas Produk, Persepsi Harga, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Kedai Kopi Konnichiwa Sandra, Tsania Junia; Prawoto, Prawoto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2176

Abstract

This study aims to assess the influence of product quality, price perception, and service quality both partially and simultaneously on purchasing decisions for Konnichiwa coffee. The research method utilizes a quantitative approach involving 130 samples selected intentionally (purposive sampling), while data collection is conducted through questionnaire distribution using the Google Form platform.  Data processing involves assessing validity, reliability, T-tests, and F-tests. The analysis results indicate that product quality significantly influences purchasing decisions, with a significance level of 0.027. Meanwhile, perceptions of price and service quality also have a very significant influence on purchasing decisions, with a significance value of 0.000. Keywords: product quality; price perception; service quality; buying decision
Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang Ilham, Muhammad; Armin, Kusminaini; Putra, Dimas Pratama
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2189

Abstract

This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in VAT rates, tax literacy, and financial literacy simultaneously affect the potential for VAT revenue.
Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan: (Pada Badan Pengelolaan Keuangan dan Asset Daerah Kota Bandung Tahun 2022) Utami, Rachma Hida Silfa; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2200

Abstract

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.
Pengaruh Corporate Social Responsibility, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi Pramana, Noval; Dahlan, Dede; Hikmah, Ma’rifatul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2219

Abstract

In reality, not all companies especially the manufacturing sector, experience an increase in share prices on the market. Therefore, the aim of increasing share prices is the direction and target of the long term of a company which can be seen from the market value of its shares because investors measurements of companies can be seen from shifts in the share price of a company documented on the stock exchange which has had an IPO. So this has become a concentration tested by researchers to prove that the current year 2024 and the upcoming 2025 can be used as a reference and strategy in making investment decisions. The data created were annual reports and termination reports for manufacturing companies for the period 2018 – 2022 which were listed on the Indonesian Stock Exchange and company websites with the help of Microsoft Excel 2021 software and the Stata Program version 17. The sample collection technique applied purposive sampling technique with a total of 10 companies. The research results show that partially there is no significant influence between Corporate Social Responsibility (CSR) and Institutional Ownership on share prices, while there is a significant influence between Managerial Ownership on share prices. Furthermore, the Profitability Moderating Variable is able to strengthen Corporate Social Responsibility (CSR), Institutional Ownership and Managerial Ownership even though it does not have a significant influence on share prices.
Pengaruh Earning Per Share, Return On Asset dan Arus Kas terhadap Harga Saham pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII) Periode 2013-2022 Ardini, Luky; Amri, Andi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2220

Abstract

This study aims to examine the effect of Earning per Share, Return on Asset and Cash Flow on Stock Prices. The sample used in this study were companies listed on the Jakarta Islamic Index in the period 2013-2022. Testing used quantitative methods with a causality approach and purposive sampling technique, so that 7 companies were obtained and the number of samples obtained was 70 research samples. The data analysis method used is multiple linear regression analysis. The results of the test in this study found that Earning per Share has a positive effect on Stock Price, Return on Asset has a positive effect on Stock Price and Cash Flow has a negative effect on Stock Price.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset Dan Sales Growth Terhadap Devidend Payout Ratio: (Pada Perusahaan Manufaktur Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2022) Sari, Mutia; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2224

Abstract

The purpose of the research is to explore the impact of financial factors, such as Current Ratio, Debt to Equity Ratio, Return on Asset, and Sales Growth, on Dividend Payout Ratio in property and real estate sub-sector manufacturing companies that have been listed on the IDX from 2016 to 2022. The research results obtained through the application of quantitative methods that integrate verification and descriptive approaches to find clarity of knowledge. The study applied secondary data, namely the Financial Statements of property and real estate subsector manufacturing companies for 7 years (2016-2022). Sampling using nonprobability sampling, namely purposive sampling, where from a total of 85 populations listed on the IDX, only 8 populations managed to meet the criteria and could be recommended for use in the study. Descriptive analysis shows the range of Devidend Payout Ratio (DPR) values between 2.20 and 93.00, with an average of 28.005 and a standard deviation of 21.57081. DPR that exceeds the industry range of 20%-50% indicates good performance for shareholders or investors. The verification test results state that Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) have a significant influence on DPR, while Sales Growth (SG) has no effect. The simultaneous interaction between CR, DER, ROA, and SG also affects DPR significantly, explaining 76.4% of DPR variation. Keywords: Current Ratio; Debt to Equity Ratio; Return on Asset; Sales Growth; and Dividend Payout Ratio.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler Arto, Geovanca; Kasir, Kasir
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2230

Abstract

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.  

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