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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 55 Documents
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Search results for , issue "Vol. 13 No. 3 (2024): SEPTEMBER" : 55 Documents clear
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Ijarah Terhadap Return on Assets (ROA) Pada Bank Muamalat Indonesia Tahun 2019 – 2023 Machfudloh, Nur Anis; Nisa, Fauzatul Laily
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2269

Abstract

ABSTRACT The indicator that becomes a reference in assessing the health of a Return on Assets (ROA) is the bank's profitability. A bank's ability to effectively manage bank assets explains why it has a high ROA percentage. The study aims to determine whether Bank Muamalat Indonesia's Return on Assets (ROA) is affected simultaneously or in part by mudharabah, musharakah, and rent (Ijarah). The approach in the study is a quantitative approach and testing 20 secondary data. The method of data collection with documentation techniques refers to Bank Muamalat Indonesia's Quarterly Financial Statements. Data processing method with multiple linear regression and classical assumptions. From testing the data, it was concluded that Bank Muamalat Indonesia's Return on Assets (ROA) during the 2019 – 2023 period was influenced by bank financing – the bank's financing was simultaneously shown in the value of ≥ (7,953 ≥ 3,24) with a significance of 0.002 < 0.05. Partially, Mudharabah financing has no relation to ROA because of the probability of 0.310 > 0.05. Meanwhile, the probability of Musyarakah is 0.006 < 5% and Ijarah is 0.001 < 5%, which means that partially both have a relationship with every change in Return on Assets (ROA) at Bank Muamalat Indonesia. ABSTRAK Indikator yang menjadi acuan dalam menilai kesehatan Return on Assets (ROA) adalah profitabilitas bank. Kemampuan bank dalam mengelola aset bank secara efektif menjelaskan mengapa bank tersebut memiliki persentase ROA yang tinggi. Penelitian ini bertujuan untuk mengetahui apakah Return on Assets (ROA) Bank Muamalat Indonesia dipengaruhi secara simultan atau sebagian oleh mudharabah, musyarakah, dan sewa (Ijarah). Pendekatan dalam penelitian ini adalah pendekatan kuantitatif dan menguji 20 data sekunder. Metode pengumpulan data dengan teknik dokumentasi mengacu pada Laporan Keuangan Triwulan Bank Muamalat Indonesia. Metode pengolahan data dengan regresi linier berganda dan asumsi klasik. Dari pengujian data diperoleh kesimpulan bahwa Return on Assets (ROA) Bank Muamalat Indonesia periode 2019 – 2023 dipengaruhi oleh pembiayaan perbankan – pembiayaan bank secara simultan ditunjukkan pada nilai ≥ (7,953 ≥ 3,24) dengan signifikansi 0,002 < 0,05. Secara parsial pembiayaan Mudharabah tidak mempunyai hubungan terhadap ROA karena probabilitas 0.310 > 0.05. Sedangkan probabilitas Musyarakah sebesar 0,006 < 5% dan Ijarah sebesar 0,001 < 5% yang berarti secara parsial keduanya mempunyai hubungan terhadap setiap perubahan Return on Assets (ROA) pada Bank Muamalat Indonesia. Kata kunci: Mudharabah; Musyarakah; Ijarah; Return on Assets.
Efektivitas Penerapan Sistem Informasi Keuangan Daerah (SIKD) di Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Kecamatan Purworejo Kota Pasuruan Lazuardi, Andoni; Gunarianto, Gunarianto; Pawestri, Hartini Prasetyaning
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2271

Abstract

The development of information and communication technology in society provides opportunities for the government to innovate in the development of state apparatus through the implementation of an Electronic-Based Government System (SPBE). SPBE or what is usually called e-government is government administration that utilizes information and communication technology to provide services to government agencies, state civil servant, business people, the community and other parties. A National Regional Financial Information System (SIKD) is needed to provide comprehensive regional financial information to the wider community as well as a basis for fiscal policy-making officials in making decision. This is a form of government responsibility for all development results. SIPD is a form of system created as a form of technology that is utilized and realized. SIPD was designed by the ministry of home affairs with the aim of justifying the flow stages structuring regional plan documents in accordance with requirement of statutory regulations. Keywords: SPBE, SIKD, SIPD, District, Village
Pengaruh Kompensasi Finansial Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bank Sumsel Babel Kantor Pusat Andari, Mayang Rizky; Siregar, Lina Dameria; Farla, Wita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2284

Abstract

To study aims to: (1) To determine and analyze the effect of financial compensation on turnover intention of Bank Sumsel Babel Head Office Employees,(2) To determine and analyze the effect of job satisfaction on turnover intention of Bank Sumsel Babel Head Office Employees. The research was conducted on Bank Employees Sumsel Babel Head Office with a proportionate stratified random sampling method with a sample size of 98 respondents in each division representing a total population of 3.362. This study uses multiple linear analysis techniques with a quantitative approach which shows the results that partially financial compensation and job satisfaction have a negative and significant effect on Employees of Bank Sumsel Babel Head Office. Keywords: Financial Compensation, Job Satisfaction, Turnover Keywords: Financial Compensation, Job Satisfaction, Turnover Intention
Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
Upaya Meningkatkan Kinerja Karyawan Dengan Efikasi Diri, Tingkat Pendidikan Melalui Kepuasan Kerja Huda, Khasbulloh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2306

Abstract

Companies face many problems related to employee performance, so many researchers are interested in studying and conducting research. This research aims to determine the direct influence between self-efficacy and education level on job satisfaction. They also know the direct influence of self-efficacy, level of education, and job satisfaction on employee performance. It also shows the role of job satisfaction in mediating the relationship between self-efficacy and education level on employee performance. The method in this research is research with a quantitative approach; the population used is all employees of P.T. Gansar Jaya, with a sample of 63 employees; for data analysis, using Structural Equation Modeling (S.E.M.) and Smart P.L.S. version 3.0 software. The results of this research show that self-efficacy and education level directly influence job satisfaction. Self-efficacy, education level, and job satisfaction directly influence employee performance. Meanwhile, self-efficacy has an indirect influence on employee performance through job satisfaction. The indirect effect of education level is that it influences performance through job satisfaction. Keywords: Self-Efficacy; Educational Level;, Job Satisfaction; Employee performance
Analisis Supply Chain Management Keripik Keladi Pada Usaha Tunas Jaya Manokwari Angelin, Ruth; Saptomo, Yulius Heri; Sudarwadi, Dirarini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2320

Abstract

This research aims to determine the application of taro chips supply chain management activities at Tunas Jaya Manokwari Business and to determine the flow of the taro chips supply chain at Tunas Jaya Manokwari Business.In this research, the author uses qualitative research with a case study approach. The data sources used are primary data and secondary data. Primary data is data obtained from interviews, observations and documentation at Usaha Tunas Jaya Manokwari and secondary data is data obtained from references related to research.The results of the research show that: (1) the application of supply chain management for taro chips at Usaha Tunas Jaya has been running optimally because it has built integrated relationships and good collaboration between supply chain actors from upstream to downstream. (2) The entire supply chain flow in this business is running well by exchanging information, where every agreement made never harms either party, there is a level of trust in each other so that long-term relationships can be established and all parties are well integrated. in distributing taro chips products to consumers. Keywords: supply chain management; supply chain flow; Tunas Jaya Manokwari  
Analisis Pengaruh Kualitas Audit Dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan Cahyati, Rosi Annisa; Muhsin, Muhsin; Ikhsan, Syarbini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2329

Abstract

In facing increasingly tight business competition, companies need to increase their economic value. One of the main factors is dividend policy, which is a strategic decision of the company. External factors such as audit quality also influence dividend policy. This research aims to evaluate the correlation between dividend policy, company value and audit quality in food and beverage sector companies on the Indonesia Stock Exchange during the 2020-2022 period. The research method used was purposive sampling and testing was carried out using Eviews 12. The results of the analysis show that the effect of dividends on company value is very small, but good audit quality can strengthen the relationship between dividends and company value in food and beverage companies listed on IDX during 2020-2022 period. The limitation of this research lies in the use of data that is limited to the food and beverage sector only. Therefore, suggestions and recommendations for further research are to conduct research with a wider sample and conduct longitudinal research to track the impact of dividend policy and audit quality on company value over time in a more comprehensive manner. Key words: dividend policy; company value; audit quality
Pengaruh Green Perceived Quality Dan Green Brand Image Terhadap Green Trust Dan Green Purchase Intention Pada Produk Micellar Cleansing Water Garnier Hartanti, Anita; Aqmala, Diana; Anomsari, Ariati; Safitri, Maria
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2334

Abstract

This study aims to determine the effect of green perceived quality and green brand image on green trust and green purchase intention on Garnier Micellar Cleansing Water products. The population of this study were active Management students of Dian Nuswantoro University. The sample used was 70 respondents. The sampling technique used was the probability sampling technique, cluster random sampling type obtained from distributing questionnaires. The type of data used was primary data. The collected data will be analyzed through SEM-PLS with SmartPLS software version 3, including validity tests, reliability tests, R-square and path coefficients. The results of the study stated that green perceived quality and green brand image have a significant effect on green trust. This means that product quality and brand image that are considered environmentally friendly by consumers are important factors in increasing trust in environmentally friendly products. Green perceived quality does not have a significant effect on green purchase intention, this shows that green perceived quality in Garnier micellar cleansing water does not influence consumers enough to buy environmentally friendly products offered. While green brand image and green trust have a significant effect on green purchase intention, meaning that if consumers have a brand image and trust in environmentally friendly products, it will affect the purchase interest of the product. For the mediation effect, it shows that green trust is stated to be able to mediate or become an intermediary for green perceived quality significantly towards green purchase intention. While green brand image does not have a significant effect on green purchase intention through green trust, this shows that green trust so that the intervening variable in this study is stated to be unable to mediate the effect of green brand image on green purchase intention.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN RETAILING YANG TERDAFTAR DI BEI TAHUN 2019-2022 Safira, Aprilia Gita Wulan; Saputro, Dian Festiana Hadi; Isthika, Wikan; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2350

Abstract

The aim of this research is to examine and analyze the factors that influence capital structure. The independent variables in this research are Profitability, Liquidity, Company Size and Asset Structure. The subjects of this research are retail companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was purposive sampling and 14 company samples were taken over a period of 4 years to obtain 56 company samples. The analytical method used in this research is multiple linear regression. The results of this research simultaneously show that profitability, liquidity, company size and asset structure have a simultaneous effect on capital structure. The partial research results show that liquidity and asset structure have an effect on capital structure, while profitability and company size have no effect on capital structure.
Studi Korelasi Antara Personal Branding Owner Tasya Farasya Dan Kualitas Produk Terhadap Keputusan Pembelian Brand Makeup Mother Of Pearl Hanifah, Addiena; Sudrajat, Ajat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2356

Abstract

Tasya Farasya is a beauty influencer who is being talked about. She often reviews beauty products on social media such as Instagram and TikTok. Through her experience and knowledge in the beauty world, she is able to easily influence her followers to buy the products she recommends. This study aims to answer whether personal branding and product quality have a relationship with purchasing decisions. The research involved one hundred participants who were asked to fill out a questionnaire in a quantitative study. Based on the findings of this study, Tasya Farasya's personal branding and product quality are two factors that significantly influence consumer purchasing decisions. Keywords: Tasya Farasya; Personal Branding; Product Quality; Buying decision

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