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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
FACTORS FROM #RACUNTIKTOK TRENDS, ONLINE CUSTOMER REVIEWS, ONLINE CUSTOMER RATINGS, AND FLASH SALES TO PURCHASE DECISIONS ON TIKTOK MARKETPLACE Nurhikmah, Salma Tiana; Rahayu, Tri Septin Muji; Tubastuvi, Naelati Tubastuvi; Utami, Restu Frida Utami
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.v14i3.3298

Abstract

Introduction This study aims to analyze the influence of #racuntiktok trends, online customer reviews, online customer ratings, and flash sales on purchasing decisions. Methods: The type of research using quantitative data was obtained through the distribution of questionnaires using Google Forms which were distributed through various social media platforms, with the student population of the University of Muhammadiyah Purwokerto. The technique used is purposive sampling as a method of retrieval to consider that the researcher sets special criteria such as TikTok users and have made purchases through the platform. The number of respondents as many as 158 people was determined using the roscoe formula. Furthermore, the collected data was analyzed using the Structural Equation Modeling (SEM) method using the Partial Least Square (PLS) approach through SmartPLS 3 software. Results: The results showed that online customer reviews, online customer ratings, and flash sales had a positive and significant effect on purchase decisions, while #racuntiktok trends had no significant effect. Based on the results of research to increase sales on TikTok, sellers pay more attention to online customer reviews, online customer ratings and flash sales. Keywords: Trend #Racuntiktok, Customer Reviews, Online Customer Branches, Flash Sale, Purchase Results
THE THE RELEVANCE OF ACCOUNTING INFORMATION VALUE WITH HUMAN CAPITAL AS A MODERATION VARIABLE Tambunan, Indah Meilani Pramesti; Kuswanto, Randy
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.v14i3.3277

Abstract

Introduction: The purpose of this study is to examine the influence of the value relevance of accounting information on human capital as a moderator. Methods: This study analysed secondary data available on the Indonesia Stock Exchange (IDX) in 2022-2023. Data analysis was performed using multiple linear regression and moderation regression, supported by SPSS software.Results: The results of this study indicate that value relevance, as measured by profit and book value of equity indicators, significantly influences company value in the financial sector and is reinforced by competent human capital as a moderating variable. Therefore, this study provides a new perspective by emphasising the importance of accounting information, indicating that companies with high human capital tend to be better able to utilise accounting information to improve their performance and competitiveness. Unlike previous studies that view human capital as part of intellectual capital, this study specifically treats human capital as a moderating variable, making essential contributions to the accounting and human resource management literature, as well as providing practical implications for companies in managing human resources and accounting information more effectively. Keywords: Value relevance, Earnings Per share, Book value per share, firm value and human capital.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM Arief, Salamun; Angraini, Dila
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.v14i3.3195

Abstract

Introduction: This study examines the impact of financial performance and dividend policy on stock prices.Methods: A quantitative research approach is applied, utilising secondary data. The sampling method employed is purposive sampling. The research sample includes 48 real estate and property companies listed on the Indonesia Stock Exchange during the period of 2018 to 2023. Data processing and analysis are conducted using EViews version 9 with a regression analysis method. Results: The findings reveal that both financial performance and dividend policy significantly influence stock prices, both jointly and individually. Keywords: Financial Performance, Dividend Policy, Stock Price
DETERMINAN PENGELOLAAN DANA DESA Insani, Amin; Fachriadi, Tengku; Sariwanti, Eva
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.v14i3.3210

Abstract

Introduction: This study aims to determine the effect of Accountability, Transparency and Apparatus Competence on Village Fund Management empirically.Methods: The method in this study is research with a quantitative approach, the population used is all Village Apparatus in villages in Kerinci kanan sub-district, Siak district with a sample used as many as 96 Apparatus. For data analysis using Structural Equation Modeling (SEM) using Smart PLS softwarte version 4.0.Results: The results of this study indicate that Transparency has a positive effect on Village Fund Management. Apparatus competence has a positive effect on Village Fund Management, while accountability has no effect on village fund management, which can be seen from the results of hypothesis testing using the bootstrapping method in Smart PLS Version 4.0.Keywords: Accountability, Transparency, Apparatus Competence, Village Fund Management
ANALYSIS OF THE APPLICATION OF FINGERPRINT ATTENDANCE (FINGERSPOT) AND SERVICE CHARGE ON EMPLOYEE WORK DISCIPLINE AT LE GRANDE BALI ULUWATU HOTEL Geraldine, Putu Prita Pramesti; Sanjaya, Ida Bagus; Saputra, Upayana Wiguna Eka
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.v14i3.3211

Abstract

Introduction: This study was conducted to examine the impact of implementing an attendance system based on fingerprint technology (Fingerspot) and the provision of service charges on the level of discipline among workers at Le Grande Bali Uluwatu Hotel. The study's object includes the entire workforce of Le Grande Bali Uluwatu Hotel, comprising 183 employees. Methods: The data collection process employed a cross-sectional design, with questionnaires distributed online through the Google Forms platform. The sampling method employed the Proportionate Stratified Random Sampling technique, resulting in a sample of 65 respondents. The characteristics of this research are classified as explanatory research using a quantitative approach. Research data processing utilizes the SPSS application to analyze the correlation between research variables. Results: The data collection strategy employed includes distributing questionnaires, reviewing the literature, and conducting direct observations. The information collected will be analyzed in a quantitative, numerical format. The analysis method used consists of Instrument Validity and Reliability Tests, Descriptive Statistical Analysis, classical assumption testing, and Hypothesis Testing. The outcome of this research is expected to provide a comprehensive picture of the correlation between the application of the fingerprint attendance system and the allocation of service charges based on the level of employee discipline. This research concludes that the application of Fingerprint Attendance (Fingerspot) and Service Charge makes a positive and significant contribution in optimizing performance and providing positive evaluations and feedback to the Human Resources Department regarding the work discipline of employees at Le Grande Bali Uluwatu Hotel. Keywords: Employee Work Discipline Fingerprint Absence, Human Resources, Service Charge
Problem Pemilihan Kampus Swasta Di Kalangan Generasi Z Dengan Pendekatan Model Marketing AIDA+S Ambardi, Ambardi; Pribadi, Rizky Maulana; Aminah, Aam; Efriadi, Adi Rizfal
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.v14i3.3225

Abstract

Introduction: This study aims to explore the application of the AIDA+S marketing model in the marketing strategies of private universities for recruiting prospective Generation Z students to choose a campus. Methods: The type of research to be used is quantitative, associative, and descriptive. The population in this study consisted of all students actively studying at the Ahmad Dahlan Institute of Technology and Business. The sampling procedure employed in this study was non-probability, utilizing a purposive sampling technique, with a sample size of 150 respondents. The data analysis used was multiple linear regression analysis to determine the influence of several AIDA+S variables on the Decision variable of choosing a campus. Results: The results of this study concluded that the AIDA+S Model had a significant effect on the Decision to choose a campus. Furthermore, for the variables attention, interest, and desire do not have a substantial impact on the decision to select a campus among Generation Z. While for the variables action and satisfaction, there is a considerable influence on the decision to select a campus among Generation Z. The biggest reason respondents choose a campus because it is close to home according to the character of generation Z who choose convenience as the basis for consideration.Suggestion: First, attract Generation Z's Attention by creating engaging and easy-to-digest visual content, such as short videos, infographics, or memes. You can also use their favorite social media platforms. Second, Build Interest by showing the Benefits and Advantages of the campus. Third, Arouse Desire by uploading positive reviews from other customers to build trust and desire. and then provide limited offers or special discounts. Keywords: Marketing Model, AIDA+S, Decision to choose, Generation Z  
DETERMINAN MINAT PENGGUNAAN DOMPET DIGITAL Refais, Muhammad Agam; Aliyah, Siti
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.v14i3.3234

Abstract

Introduction: This study aims to analyze the determinants of interest in using digital wallets, with a focus on perceived usefulness, ease of use, and trust as independent variables.Methods: The research focuses on OJK registered digital wallet users who have completed transactions. The sampling method used purposive sampling with 100 respondents. Data was collected through an online questionnaire using a 1-5 Likert scale. Data analysis included t-tests, F-tests, and the coefficient of determination (R²) to measure the strength of variable influence.Results: Through multiple linear regression analysis, it was found that these three variables have a significant influence both partially (t-test) and simultaneously (F-test). Individually, the perception of usefulness (t = 7.790; sig. 0.031), ease (t = 6.618; sig. 0.025), and trust (t = 5.170; sig. 0.000) have a positive impact on the interest in using digital wallets. Simultaneously, the F-test shows a value of 111.151 with a significance of 0.000, proving a significant joint effect. The coefficient of determination (R²) value of 65.8% indicates that these three variables can explain the majority of the variation in the interest in using digital wallets, while the remaining 34.2% is influenced by factors outside the scope of the study. Therefore, it can be concluded that the perceptions of usefulness, ease, and trust play an important role in shaping and increasing students' interest in using digital wallets. Keywords: Digital Wallet, Perceived Usefulness, Perceived Ease of Use, Perceived Trust, Usage Interest
PERAN FINANCING TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Widodo, Dheevanadea Arnetta; Usman, Usman; Oktavia, Vicky; Safitri, Maria
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.v14i3.3246

Abstract

Introduction: Indonesia's Islamic financial sector has grown quickly, mostly as a result of Islamic banking's contribution to economic growth through fund intermediation. However, a several problems, result in lower profitability for Islamic institutions, especially during the COVID-19 pandemic. This study aims to investigate the effects of the Financing Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA), a metric used to quantify profitability.Methods: The methodology used is quantitative causal analysis with multiple linear regression techniques. All Islamic Commercial Banks (BUS) that are registered with the Financial Services Authority (OJK) make up the study population; 11 banks were selected by selective sampling utilising 2019–2023 data.Results: The study's findings indicate that ROA is significantly impacted positively by FDR and CAR and negatively by NPF. This shows that effective financing and capital adequacy increase profitability, while problematic financing decreases it.In conclusion, liquidity management, capitalization, and financing quality are very important to maintain the financial performance of Islamic banks. Management is advised to strengthen the risk management system and improve operational efficiency.
PENGARUH PENGALAMAN PELANGGAN DAN PERSEPSI HARGA TERHADAP KEPUASAN SERTA DAMPAKNYA TERHADAP LOYALITAS KONSUMEN: (Studi Pada Pengguna E-Commerce Shopee Di Kota Semarang) Syach, Zein Zidane; Tjahjaningsih, Endang
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.v14i3.3263

Abstract

Introduction: Shopee holds the position as the leading e-commerce platform in Indonesia, primarily due to its aggressive promotional strategies, extensive product variety, and appealing pricing schemes. Despite its dominance, several factors still hinder user satisfaction and retention. These include a complex and heavy app interface, frequent delivery delays, and discrepancies between the product description and the actual items received. Moreover, additional charges such as handling fees and shipping costs are often seen as excessive during the checkout process. Given these ongoing concerns, this study aims to explore the impact of user experience and price perception on customer satisfaction and loyalty among Shopee users in Semarang City Methods: This study employs a quantitative research approach. Data were gathered through an online questionnaire distributed via Google Forms, targeting 109 respondents selected through purposive sampling. The analysis involved various statistical tests, including validity and reliability assessments, multiple linear regression, coefficient of determination test, F-tests, and hypothesis testing. The data were processed using SPSS 23Results: The findings reveal that user experience plays a significant role in shaping customer satisfaction levels. Furthermore, satisfaction was found to have a strong influence on user loyalty. From these outcomes, it can be inferred that providing a seamless and consistent user experience is crucial for fostering long-term loyalty among Shopee users in Semarang. Although Shopee offers a competitive pricing process aligned with costs incurred, users do not view pricing as the primary driver of their continued use of the platform. Keyword: Customer Experience, Price, Satisfaction, Loyalty
PENGARUH RISIKO PAJAK, UMUR PERUSAHAAN, DAN EARNINGS MANAGEMENT TERHADAP COST OF DEBT Setiawati, Andini; Ismanto, Juli
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.v14i3.3270

Abstract

Introduction: This study aims to analyze the effect of tax risk, company age, and earnings management on cost of debt in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research addresses the inconsistency of previous findings and the unique characteristics of the infrastructure sector that make cost of debt a critical factor due to its capital-intensive nature and high dependence on external financing.Methods: The research adopts a quantitative approach using panel data regression analysis through EViews 12 software. The model is designed to test both direct and indirect effects between variables, particularly examining the simultaneous and partial influence of tax risk, company age, and earnings management on cost of debt. Data were collected from audited financial statements of infrastructure companies listed on IDX during the research period.Results: The results indicate that tax risk, company age, and earnings management simultaneously have a effect on cost of debt. However, individually, only company age shows a influence where more mature companies receive higher creditor confidence due to their established operational track record. In contrast, tax risk and earnings management do not show influence, reflecting the unique characteristics of the infrastructure sector with relatively stable tax structures and creditors' focus on objective information such as operational cash flows.Conclusion and suggestion: The findings emphasize the importance of company maturity in reducing information asymmetry between management and creditors in the infrastructure sector. While tax risk and earnings management did not show significant individual influence, the role of regulatory framework and capital-intensive characteristics remains crucial. The study contributes to strengthening Trade-Off Theory and Agency Theory in the infrastructure context. Future research is suggested to explore other potential factors such as credit rating, ownership structure, infrastructure project characteristics, and macroeconomic conditions to develop more robust predictive models for optimal financing decision-making and accurate risk assessment for creditors.

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