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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 68 Documents
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Search results for , issue "Vol. 14 No. 1 (2025): Maret" : 68 Documents clear
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Hedonisme Terhadap Perilaku Pengelolaan Keuangan Pribadi Pada Generasi Z Di Kota Denpasar Maharani, Putu Serly; Kusuma, Putu Sri Arta Jaya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2394

Abstract

This study examines how financial literacy, financial technology, and lifestyle hedonism impact the personal financial management behavior of generation Z in Denpasar. In the study, quantitative methods were used. The sample was created based on a survey given to generation Z in Denpasar. The study had 80 respondents. The sampling method used purposive sampling method. Furthermore, questionnaires were distributed and evaluated using a Likert Scale with values from 1 to 5 for each question. Data testing was also conducted using SPSS version 29, which includes instrument test, classical assumption test, and hypothesis testing. The findings of this study are expected to provide valuable insights into how financial literacy, financial technology, and hedonic lifestyle influence the personal financial management behavior of Generation Z in Denpasar. The results of this study indicate that financial literacy and financial technology have a major influence on financial management behavior. In addition, the hedonism lifestyle factor does not have a significant impact on how a person manages finances.
THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
Analisis Pengaruh Kualitas Layanan Terhadap Loyalitas Pelanggan Toko Ritel Modern di Nabire Dimediasi Kepuasan Pelanggan Irawan, Immanuel Candra; Wabiser, Krista
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2752

Abstract

The competition in the modern retail business is increasingly fierce, marked by the growing number of modern retail outlets. Building customer loyalty is crucial to gaining a competitive advantage. This research aims to analyze the factors influencing customer loyalty in modern retail stores in Nabire, Central Papua Province. The sample of 198 respondents was collected using purposive sampling. The data was processed using the PLS-SEM method with SmartPLS version 3. The research results show that 1) service quality significantly influences customer satisfaction, 2) service quality significantly influences customer loyalty, 3) customer satisfaction significantly influences customer loyalty, and 4) service quality significantly influences customer loyalty through customer satisfaction.
Good University Governance In Higher Education: A Systematic Literature Review And Research Agenda Islami, Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2753

Abstract

Good University Governance (GUG) refers to the principles and practices that ensure universities are managed in a transparent, accountable, and effective manner, with a focus on achieving long-term goals and stakeholder well-being. This systematic literature review aims to explore the literature on GUG in higher education. Using 221 research papers published between 1981 and 2024, from 79 publishers and 166 journals, the study categorizes publication outlets, geographical distribution, research methods (qualitative, quantitative, review, and non-empirical), and theories underlying GUG research. The results show that the number of publications has increased significantly since 2005, with contributions from UK journals dominating. Quantitative methods are the most frequently used approach, followed by qualitative methods, while mixed methods are still rarely applied. The Good University Governance and Governance theories are the most widely used theories, reflecting their relevance in understanding good university governance. However, there is a gap in the use of other theories such as risk management and university performance, which are still underutilized in this study. This study makes a practical contribution by offering guidance for university policymakers to adopt good governance principles and a theoretical contribution by identifying research gaps for future studies. Keywords: Good University Governance, Higher Education, Systematic Literatur Review, Research Agenda
Analisis Implementasi Akuntansi Sektor Publik Dalam Sistem Keuangan Perusahaan Daerah Panca Karya Di Kota Ambon Andriany, Dynne
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2770

Abstract

This research aims to analyze the implementation of public sector accounting in the financial system at the Panca Karya Regional Company, Ambon City. This research focuses on the application of accounting standards, the challenges faced, and the impact on financial performance and corporate accountability. The method used is a qualitative method through structured interviews by using a questionnaire. This research shows that the Panca Karya regional company has good accountability because it uses external parties to check its financial reports even though there are challenges regarding HR competency, asset management, and information technology. Therefore, optimization efforts can be made through training or investment in technology so that regional companies can apply SAK ETAP properly and correctly in their financial reports to provide economic and non-financial information to necessary parties for decision-making.
Inovasi Model Bisnis Media Cetak Ambon Ekspres Di Era Digital Husein, Muhammad Iqbal
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2778

Abstract

This research aims to identify and analyze the innovative business models the Ambon Ekspres print media applied in the digital information era. This research mainly focuses on understanding how Ambon Ekpsres can integrate digital technology into its operations and develop effective marketing strategies to create added value for readers and advertisers. Data from interviews, observations, and documents will be analyzed using thematic analysis techniques. These analysis steps include Transcription and Coding, Theme Grouping, and Narrative Arrangement. The results of this research show that print media needs to diversify its business relevant to modern society's needs. One thing that can be seen is the business strategy carried out by Ambon Ekspres print media, which is to maximize its digital content. In terms of company revenue, the contribution of digital content is still smaller than that of printed newspapers. However, the revenue growth trend continues to occur in line with the introduction and promotions carried out by management. Keywords: Innovation, Business Media
Pengaruh Sumber Daya Manusia Ramah Lingkungan (GHRM) Terhadap Kinerja Karyawan Melalui Keterlibatan Kerja Sebagai Variabel Intervening Arviansyah, Bima; Saraswati , Shintya Dewi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2783

Abstract

Background: Green Human Resources Management is a workforce that understands, appreciates and practices environmentally friendly initiatives and maintains goals throughout the human resources process including recruiting, training, managing talented employees, compensation and separation. Employee performance is the result of the work achieved by employees in carrying out the obligations given by the company to its workers which are based on skill, experience, perseverance and time. Employee performance is the result of the behavior of company employees, where changing behavior for the better is the main priority. Work involvement focuses more on a high level of enthusiasm which is reflected in work activities (vigor and absorption), as well as a high level of joy in doing work. Objective: to analyze and prove whether work engagement can be an intervening variable between green human resource management and employee performance for UMKM. Method: The sampling technique uses a total sampling of 100 respondents. This research uses a quantitative approach with data analysis methods in the form of descriptive statistical analysis and regression analysis. Results: prove that green human resources have a positive influence on employee performance, green human resources have a positive influence on work engagement, work engagement has a positive influence on employee performance, work engagement is able to mediate the influence of green human resource management on employee performance.
Analisis Teori Paritas Daya Beli Bahan Pokok: (Studi Kasus pada Pengaruh Dampak Nilai Tukar, Kebijakan Moneter, dan Inflasi di Indonesia) Gugun, Gugun; Azkiya, Fina Berliana; Putri, Nadya Ananda; Putri, Nandini; Nabilah, Azzah; Syahwildan, Muhammad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2812

Abstract

Purchasing power parity (PPP) theory states that the exchange rate between two currencies should reflect the comparative prices of goods and services in both countries, and this study focuses on the effect of exchange rate, monetary policy, and inflation. In this study, secondary data is used to see how domestic and foreign inflation correlates with the Rupiah exchange rate. The results of the analysis show that there is a significant correlation between inflation and the exchange rate, which suggests that appropriate monetary policy is needed to maintain exchange rate stability and people's purchasing power. It is hoped that this research will help policymakers make plans to tackle inflation and increase people's purchasing power. Keywords: Purchasing Power Parity, Exchange Rate, Monetary Policy, Inflation
Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022 Cahyani, Vira Mustika; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2815

Abstract

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara Tpoi, Elisabeth Hedwiga
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2822

Abstract

This study aims to (1) to determine the influence of taxpayer awareness on taxpayer compliance, (2) to determine the influence of service quality on taxpayer compliance, (3) to determine the effect of tax sanctions on taxpayer compliance, (4) to determine the influence of taxpayer awareness, service quality and tax sanctions on taxpayer compliance. This study uses a quantitative method. The data collection carried out in this study was by distributing questionnaires. The data analysis technique used in this study is the multiple linear regression technique. The results of the research and the results of data analysis show that: (1) Taxpayer awareness affects taxpayer compliance with the comparison of tcal and ttable values (3,949 ˃ 1,660) and a significance value of 0.000 ˂ 0.005; (2) service quality affects taxpayer compliance by comparing the value of tcal and ttable (2,353 ˃ 1,660) and the significance value of 0.021 ˂ 0.005 ; (3) Tax sanctions do not affect taxpayer compliance with the comparison of tcal and ttable values (1,144 ˂1,660) and a significance value of 0.256 ˃ 0.005; (4) Taxpayer awareness, service quality and tax sanctions simultaneously affect taxpayer compliance with the comparison of Fcal and Ftables values (23.809 ˃ 2.70) and significance values of 0.000 ˂ 0.005.

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