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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 58 Documents
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Search results for , issue "Vol. 14 No. 2 (2025): JUNI" : 58 Documents clear
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salsabila, Salma; Subadriyah, Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE VALUE OF MINING AND MANUFACTURING COMPANIES REGISTERED ON THE JAKARTA ISLAMIC INDEX PERIOD 2018-2022 Akbar, Muhamad Defri; Rizki, Rizki; Atika, Atika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2964

Abstract

Introduction: Company values aim to improve the welfare of owners, employees, and the environment. Some companies are not successful in increasing their company value. Green accounting and the size of profitability are among the factors influencing it. Green accounting carried out by companies can affect company value because every company is responsible for environmental damage resulting from its operational activities. Companies must also pay attention to their profitability because profitability is a significant part of company sustainability. This research aims to determine the effect of green accounting and profitability on the value of mining and manufacturing companies listed on the Jakarta Islamic Index for the period 2018-2022. Methods: This research uses descriptive statistical analysis methods, panel data regression, classical assumption tests, and hypothesis tests, which are processed using Eviews 12 with a descriptive approach. The data used is secondary data obtained from mining and manufacturing companies' annual reports and sustainability reports. Based on the criteria, a sample of 10 mining and manufacturing companies was obtained using purposive sampling techniques. Results: The research results show that partially green accounting does not affect company value with a probability of 0.5043 > 0.05. Profitability also does not affect company value with a probability of 0.3030 > 0.05. Meanwhile, green accounting and profitability have a significant influence on company value with the acquisition of prob. F-statistic is 0.000000 < 0.05. Keywords: Green Accounting, Profitability, Company Value
REVEALING THE REASONS FOR THE IMPLEMENTATION OF PKB AND BBNKB OPTIONS TO INCREASE REGIONAL TAXES Herwanda, Riska Putri; Aulia , Marta Cindy; Febyandhani , Aurellia Christa; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2971

Abstract

Introduction: One of the sources of regional revenue comes from the Motor Vehicle Tax (PKB) and the Motor Vehicle Name Return Fee (BBNKB). However, with the change in regulations, the Regional Government enforces the option. Option is an additional tax levy according to a certain percentage that serves to increase the potential of regional revenue. The implementation of options depends on public understanding and adequate infrastructure support. The purpose of this study is to reveal the reasons for the implementation of the PKB and BBNKB options and their relationship with the increase in regional taxes. Methods: This research uses a qualitative method, which uses several sources such as statutory regulations and related scientific articles. Results: This research adds a new perspective to previous research which only focused on the potential revenue of Regency/City local governments through the Opsen PKB scheme without revealing the reasons for implementing Opsen PKB and BBNKB. For this reason, in this research, the author will reveal the reasons for implementing Opsen PKB and BBNKB. Keywords: BBNKB, Option; Regional Taxes; PKB
DIGITAL INFLUENCE: EXAMINING THE IMPACT OF LIVE AND VIRAL CONTENT ON CUSTOMER PURCHASE INTENTION Kusuma, Citra Aditya; Atuna, Frenisya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2973

Abstract

Introduction: The increasing dominance of social media has positioned live streaming and viral marketing as influential strategies in shaping customer purchase intention. Methods: This study examines the combined effects of these strategies through the lens of the Elaboration Likelihood Model (ELM), which distinguished between central and peripheral routes of persuasion. While prior research has explored these approach individually, their joint impact remains underexamined. To address this gap, a quantitative approach was employed by collecting data from a survey of 100 Generation Z TikTok users. Results: Multiple linear regression analysis revealed that live streaming content, associated with central route processing, has a stronger positive effect on purchase intention (ß=0.621;p<0.001) compared to viral marketing which operates via peripheral cues (ß=0.285;p=0.002). These findings suggest that marketers targeting Generation Z should strategically integrate rational message elements and emotionally engaging content to optimize user engagement and drive conversion. The study contributes to the broader discourse on digital marketing literature and offers strategic implications for enhancing conversion in social media-driven environments. Keywords: Digital marketing, live streaming, purchase intention, viral marketing
ANALISIS VALUE FOR MONEY DALAM MEWUJUDKAN EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS FISKAL: (TRANSFORMASI DIGITAL ADMINISTRASI PBB-P2) Elsa Farista; Eva Nur Atika Devi; Mahbubah Subairi; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2975

Abstract

Introduction: The development of digital technology has brought significant transformation in tax administration, including Rural and Urban Land and Building Tax, but its implementation faces both challenges and opportunities. This study aims to analyze the challenges and opportunities of digitizing the administration of Rural and Urban Land and Building Tax to improve the efficiency and transparency of the tax system. Methods: The method used is a systematic literature study with content analysis of published sources between 2020 and 2024. Results: The novelty of this research lies in the holistic approach that combines technical and social aspects together, in contrast to previous studies that tend to discuss both aspects separately. The results reveal that the main challenges include limited internet infrastructure, low technological literacy, and unpreparedness of government officials, while the opportunities include improving administrative efficiency, transparency, and accountability through technological innovations such as the Local Tax Management Information System and the Indonesian Standard Quick Response Code. The research conclusion shows that the digitalization of Rural and Urban Land and Building Tax administration has the potential to improve the tax system if the challenges of infrastructure, literacy, and human resource capacity can be overcome. Recommendations for future research include empirical field studies, expanding data coverage, exploring the impact of digitization on specific groups, and integrating the latest technologies such as artificial intelligence and block chains in the tax system. Keywords: Digitalization; PBB-P2; Tax Administration; challenges; opportunities.
UKURAN PERUSAHAAN, PERPUTARAN PERSEDIAAN, DAN KEBIJAKAN DIVIDEN: PENGARUHNYA TERHADAP PERTUMBUHAN LABA Wantikari, Elyana; Septiani, Dwi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2977

Abstract

Introduction: This study aims to examine the effect of firm size, inventory turnover, and dividend policy on profit growth in Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Method: This research employs a quantitative approach using multiple linear regression analysis based on secondary data obtained from the companies' annual financial statements. A total of 85 observations were selected using a purposive sampling technique. Results: The findings indicate that dividend policy has a significant effect on profit growth, while firm size and inventory turnover do not show a statistically significant effect. These results support signaling theory, suggesting that a consistent dividend policy can serve as a positive signal to investors regarding the financial stability of a company. This study highlights the importance of dividend policy in profit planning and recommends that future research consider other internal and external variables that may influence profitability across various industrial sectors. Keywords: Profit Growth, Firm Size, Inventory Turnover, Dividend Policy
PERAN ARTIFICIAL INTELLIGENCE DALAM OPTIMALISASI PEMUNGUTAN PAJAK BARANG DAN JASA TERTENTU Nurchoiriyah, Amelia Puteri; Sofia, Emeliatus; Djasuli, Mohamad; Fitriyah, Fitriyah; Amala, Khairul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2978

Abstract

Introduction: This study aims to analyze the role of artificial intelligence (AI) in the optimization of tax collection on certain goods and services, with a focus on improving accuracy and administrative efficiency and reducing the tax gap. Methods: Through the literature review method, this study identifies that AI is capable of transforming the tax system through predictive analytics, transaction anomaly detection, and reporting automation, as evident in the implementation in countries such as Estonia and Singapore. However, implementation challenges in Indonesia include limited digital infrastructure, regulatory gaps, and human resource resistance. Results: The research findings recommend a holistic approach that combines infrastructure strengthening, specific legal frameworks, and human resource training to maximize the potential of AI in an inclusive and equitable manner. Keywords: Artificial intelligence, tax optimization, tax gap.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEWAJIBAN BLU DI INDONESIA: (Studi Literatur 2022–2025) Nurchoiriyah, Amelia Putri; Sofia, Emeliatus; Beri, Fathul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2983

Abstract

Introduction: This study is a literature review that aims to analyze the importance of transparency and accountability in the management of obligations by Public Service Agencies (BLU) in Indonesia. As government entities granted financial flexibility, BLUs require strong oversight to remain accountable in carrying out their public service mandates. Methods: This study employs a qualitative approach using a literature review method, drawing upon academic publications, government regulations, and audit reports. The aim is to synthesize various findings related to the financial governance of BLU and assess the effectiveness of current oversight mechanisms. Results: The findings reveal that a major governance challenge lies in the mismatch between budget flexibility and suboptimal reporting systems. Additionally, the limited human resource capacity in financial management has a negative impact on transparency and accountability. The study highlights the need for integrated financial information systems, capacity-building training, and strengthened internal oversight mechanisms to ensure that BLU obligations are managed in accordance with good governance principles. Keywords:  Public Service Agency, Transparency, Accountability, Obligations, Public Financial Management
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Hartanti, Indiana Bella; Setiawanta, Yulita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2984

Abstract

Introduction: The sluggish exports have led to tax avoidance in the basic and chemical industries, declining orders, and an abundance of domestically produced products, thus putting pressure on this sector. This study aims to investigate the effects of Audit Committee, Leverage, Return on Asset, and Company Size on Tax Avoidance and test them empirically. Methods: This study will apply a quantitative method with a research sample in the form of secondary data in the form of annual reports of companies engaged in the basic industry and chemical industry groups that are continuously listed on the Indonesia Stock Exchange during 2019 to 2023. The purposive sampling method is applied in this research and produces 85 data. The analysis was carried out using the SPSS 29.0 analysis tool to answer the research hypothesis with the multiple linear regression analysis method. Result: The findings show that CETR can be affected by ROA and SIZE while AC and DER are not. Further research can include other variables, expected to determine the antecedents that are able to predict tax avoidance. Further research can introduce more factors, such as liquidity, firm value, sales growth, transfer pricing, utilization of tax havens, tax rates or earnings management, which can describe tax avoidance. In addition, this research only presents the population in basic and chemical industry sector companies, further research is expected to take other sectors outside the research or take the entire series of manufacturing companies to enlarge the number of samples and observations to develop the research. Keyword: Audit Committee, Leverage, Return on Asset, Company Size, Tax Avoidance
DILEMA KONSUMSI DI TENGAH BOIKOT: MENGAPA KONSUMEN MASIH MEMBELI PRODUK STARBUCKS? Analisis Faktor Keputusan Pembelian atas Produk yang Diboikot di Kota Makassar Achmad Ridha; Wiwin Riski Windarsari; Azlan Azhari; Lidya Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2986

Abstract

Introduction: This study investigates the factors influencing consumer decisions to continue purchasing Starbucks products in Makassar amid active boycott campaigns linked to geopolitical issues. The phenomenon reflects the rise of political consumerism, where moral, ideological, and social values intersect with consumption behavior. Despite mounting public pressure, many consumers persist in their consumption habits, raising questions about the psychological and social drivers that shape these decisions. Methods: This quantitative study employed Exploratory Factor Analysis (EFA) to examine data collected through Likert-scale questionnaires distributed to 180 respondents. The 18 indicators used in the instrument were derived from relevant literature, previous research, and preliminary observations. The aim was to identify the underlying dimensions that explain why consumers remain loyal to a brand under socio-political pressure. Results: The factor analysis identified four key dimensions: (1) Emotional Attachment and Brand Perception, (2) Social Influence and Environmental Pressure, (3) Psychological Response to Boycott, and (4) Autonomy and Self-Identity. The findings reveal that emotional loyalty, product satisfaction, and perceived quality strongly influence continued purchasing behavior. Additionally, mechanisms such as cognitive dissonance and symbolic resistance help consumers rationalize their decisions, while weak social pressure and personal autonomy further support brand loyalty. These results suggest that consumer resistance to boycott appeals is shaped by complex interplays between psychological attachment, social context, and self-image. Keywords: Consumer Decision, Political Consumerism, Boycott, Brand Loyalty, Exploratory Factor Analysis

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