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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. 14 No. 3 (2025): September" : 60 Documents clear
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
Pengujian Peran Emas dan Bitcoin Sebagai Aset Safe Haven: Stabilitas vs Spekulasi Gutama, Zulfikar; Setyahuni, Suhita; Safitri, Maria; Puspitasari, Diana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3244

Abstract

Introduction: This study examines the roles of gold and Bitcoin as safe-haven assets amid global financial uncertainties from 2014 to 2025. While gold is traditionally viewed as a stable asset during market turmoil, Bitcoin's highly volatile and speculative nature challenges its role as a safe-haven. The purpose is to compare the stability and effectiveness of these assets in preserving investment value during crises.Methods: This quantitative research uses 136 monthly return data points of gold and Bitcoin. Analytical methods include independent sample t-tests for comparing average returns and Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) models to assess volatility and dynamic correlations.Results: Findings reveal gold as a more stable and reliable safe-haven with consistently lower volatility and steadier returns. Bitcoin shows significantly higher volatility and fluctuating dynamic correlations with gold, indicating its speculative behavior. The t-test confirms a significant difference in average returns, while no strong causal relationship exists between the two assets. These results suggest gold is preferable for conservative investors, whereas Bitcoin serves better as a high-risk diversification instrument. Keywords: Bitcoin, Gold, DCC-GARCH, Safe Haven Asset, Investment Asset
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Dengan Financial Distress Sebagai Variabel Mediasi : (Survei Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Oneng, Muthia Yogelina; Muliati, Muliati; Pakawaru, Muhammad Ilham; Tanra, Andi Ainil Mufidah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3248

Abstract

Introduction: This study employs financial hardship as a mediating variable to examine the impact of managerial ownership, firm size, liquidity, and leverage on earnings management. Companies in the mining industry that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 are the subjects of this study. Methods: This study takes a quantitative approach, processing data with WarpPLS 8.0 software and employing multiple linear regression analysis and route analysis approaches. Secondary data from documentation studies of the Indonesia Stock Exchange, the company's annual financial reports, and other official sources were used. Results: A purposive selection approach was used to choose 19 mining businesses as samples that satisfied the study's requirements, yielding a total of 95 observations from the study's population of 63 mining companies. The findings indicated that while managerial ownership had a large negative impact on earnings management, leverage had a considerable beneficial impact. Earnings management was not significantly impacted by liquidity, firm size, or financial crisis. The association between leverage and earnings management was only significantly mediated by financial hardship in the mediation test; other mediations did not show any meaningful effects. Keywords: Likuiditas, Leverage, Manajemen Laba, Financial Distress  
PENGARUH PROFITABILITAS, LEVERAGE DAN LABA AKUNTANSI TERHADAP RETURN SAHAM: (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023) Nur, Mufliha; Usman, Rudy; Muliati, Muliati; Parwati, Ni Made Suwitri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3249

Abstract

Introduction: This study was conducted to investigate the effect of profitability, leverage, and accounting profit on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Methods: Profitability is represented by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and accounting profit is proxied using profit growth. The research approach is quantitative, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique processed with SmartPLS 4.0 software. The sample consisted of 21 energy companies selected through the purposive sampling method, resulting in 63 observations over three years. Results: The research findings show that profitability and leverage do not significantly affect stock returns, while accounting profit has a positive and significant effect. Simultaneously, the three variables explain 9.4% of the variability in stock returns, while the remainder is explained by other factors outside the model. These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Conclusion and suggestion: These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Since this study only focuses on internal company variables, it is recommended that subsequent studies consider external factors such as interest rates, inflation, exchange rates, and market perceptions. Further research can also use a longer time span and different analytical approaches to obtain more in-depth and relevant results in generalization.
ANALISIS VARIABEL MAKROEKONOMI TERHADAP PENERIMAAN PPN DAN PPNBM DI INDONESIA: STUDI PADA PDB, INFLASI, DAN KONSUMSI RUMAH TANGGA Pangka, Sirilus Alfredo; Budianto, Risanda Alirastra
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3255

Abstract

Introduction: The purpose of this research is to analyze the impact of macroeconomic factors (GDP, Inflation, Household Consumption) on VAT and luxury tax revenues in Indonesia. Methods: The research method uses a quantitative approach with secondary data from 2014–2023 from BPS, the Ministry of Finance, and Bank Indonesia. The analysis tool in the form of multiple linear regression in EViews 12.Results: The classical assumption test (normality, autocorrelation, multicollinearity, heteroscedasticity) shows satisfactory results.The regression results revealed: GDP has a significant positive effect (significance 0.0005), Inflation is not significant (significance 0.5076), Household Consumption has a significant positive effect (significance 0.0000), and the model is significant simultaneously (F-statistic 160.77). The coefficient of determination (Adjusted R²) is 95.6%. This research is expected to serve as the basis for fiscal policy to increase tax revenue through strengthening economic growth and public purchasing power, as well as to encourage further research with tax policy variables and long-term dynamic analysis. Keywords:   GDP, Household Consumption, Inflation, Multiple Linear Regression, VAT and LGST.
ANALISIS KEPUASAN KONSUMEN MELALUI KUALITAS PELAYANAN DAN KUALITAS PRODUK DI KOPI SALACA Fadillah, Muhammad Fajar; Silaningsih, Endang; Yulianingsih, Yulianingsih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3264

Abstract

Introduction: This study aims to analyze consumer satisfaction at Kopi Salacca Bogor, focusing on two primary variables: service quality and product quality. Consumer satisfaction is a crucial indicator for evaluating business performance, particularly in the increasingly competitive beverage industry.Methods: A descriptive quantitative approach was employed. A total of 100 respondents were selected using accidental sampling. Data were collected using a structured questionnaire based on a five-point Likert scale, comprising 24 items measuring both the importance and performance of service and product attributes. The Customer Satisfaction Index (CSI) method was used to evaluate overall consumer satisfaction. In contrast, the Potential Gain in Customer Value (PGCV) method was applied to identify which attributes offer the most tremendous potential for improvement. Validity and reliability tests were conducted using SPSS version 25.0.Results: The CSI scores for service quality (76.4%) and product quality (76.3%) fall into the “satisfied” category. PGCV analysis revealed that service reliability, particularly in terms of consistency and punctuality, as well as product durability, including packaging and material quality, showed the highest potential for improvement. These findings suggest that although consumers are generally satisfied, strategic efforts are necessary to bridge the gap between expectations and performance. The implication is that Kopi Salacca should focus on improving product quality by utilizing better raw materials and maintaining high presentation standards, and strengthen service delivery by training its staff and enforcing operational procedures. These steps are crucial for fostering customer loyalty and enhancing long-term business competitiveness. Keywords: Customer Satisfaction, Service Quality, Café Atmosphere, Customer Satisfaction Index (CSI), Potential Gain in Customer Value (PGCV)
PENGARUH JOB DESCRIPTION DAN TURNOVER INTENTION TERHADAP PRODUKTIVITAS KERJA KARYAWAN OPERASIONAL PRODUKSI PADA PT. BRAJA MUKTI CAKRA Febriansyah, Ananda; Fadili, Dadan Ahmad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3267

Abstract

Introduction: Productivity at PT. Several factors can influence Braja Mukti Cakra, including the job description and an employee's intention to stay with a company. A well-crafted job description can enhance the productivity of employees, and if you manage the process of people leaving the company effectively, it can also have a positive impact on overall productivity.Methods: The study uses a descriptive quantitative method. We obtained the data by distributing questionnaires to 147 operational employees. We used SPSS and Microsoft Excel to analyse this study, employing a technique known as path analysis.Results: A significant correlation exists between job descriptions and the intention to quit, with a correlation coefficient of -0.374, which is relatively weak. The impact of job descriptions on work productivity is pretty significant, with a value of 0.747, which is about 74.7%. The effect of turnover intention on work productivity is -0.123, which is about 12.3%. In essence, turnover intention negatively impacts productivity. The effect of the job description on how likely people are to want to leave their job, and how much work gets done, is 0.642, which is 64.2% on PT. Braja Mukti Cakra. The remaining 35.8% is attributed to other factors that were not examined in this research. Keywords: Job Description, Turnover Intention, Work Productivity
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
FROM TRADITION TO TOURISM: SUSTAINABLE MANAGEMENT STRATEGY FOR RUTONG DIGITAL HERITAGE VILLAGE COMPETITIVENESS Aunalal, Zany Irayati; Tangnga, Meiske Helena; Luturmas, Join Rachel; Hahury, Jessy Juniu; Titioka, Stenly Ronaldo; Siahaya, Joice
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3288

Abstract

Introduction: This research develops sustainable management strategies to enhance the competitiveness of Rutong Village as Indonesia's first digital tourism destination in the South Leitimur District, Ambon CityMethods: Employing a qualitative approach with SWOT-AHP analysis, the study engaged 15 key informants through in-depth interviews, participatory observation, and focus group discussions.Results: The analysis reveals critical internal factors, including natural beauty (68% coral coverage), rich cultural heritage (12 oral traditions, 6 traditional dances), and national recognition as a Digital Heritage Village (ADWI 2023), alongside challenges of limited accessibility, inadequate promotion, and seasonal dependence. External factors encompass government support opportunities, eco-tourism trends, and digitalization potential, while facing threats from destination competition, environmental degradation, and climate vulnerabilities. The research yields eight prioritized strategies, with SO1 (Integrated Tourism Attraction Enhancement) ranking highest, followed by SO2 (Strategic Partnerships), and WO1 (Sustainable Eco-Tourism Development). Implementation prioritizes strengthening unique cultural-natural synergies, developing strategic collaborations, and establishing sustainable tourism infrastructure. This framework provides a replicable model for traditional villages balancing economic growth with cultural preservation and environmental sustainability. Keywords: Sustainable tourism, digital heritage village, competitiveness strategy, SWOT-AHP analysis, community-based tourism.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI DI PT YXZ Nurandika, Salsabila; Romi, Mochamad Vrans
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3297

Abstract

Introduction: Occupational safety and health play a crucial role in supporting employee performance. One effective strategy to realize this is by implementing systematic safety and health protocols. In line with this, organizations are encouraged to ensure the availability of ongoing and routine health service facilities for all employees. This study seeks to examine the effect of occupational safety and health initiatives on the performance of production staff at PT YXZ.Methods: In this study, a quantitative method was applied, where data were obtained from 33 permanent employees working in the production unit. The data collection process involved structured interviews as well as the distribution of questionnaires. Afterward, the collected responses were analyzed using several techniques, including descriptive quantitative analysis, associative statistical methods, and multiple regression analysis.Results: The outcome of the analysis confirms that occupational safety and health factors collectively contribute positively and significantly to enhancing the performance of production employees at PT YXZ. Keywords: Occupational Safety, Occupational Health, Employee Performance.

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