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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. 4 (2025): December" : 60 Documents clear
DIGITAL FORMULATION OF BUSINESS STRATEGIES IN THE TOURISM SECTOR USING 7S MCKINSEY AND WEB-BASED Lishobrina, Lina Fatimah; Ramdhani, Ade Yanyan; Haya, Hindun Afni Al
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3439

Abstract

Introduction: The tourism industry in Indonesia, including Purbalingga, has significant potential as a rapidly growing economic sector. Renowned for its natural beauty, cultural richness, and diverse tourist destinations, Indonesia attracts visitors globally. Purbalingga, in Central Java, offers various attractions such as scenic hills, rivers, waterfalls, historical temples, and rich local traditions, providing a unique tourism experience. However, despite its potential, Purbalingga's tourism industry faces challenges like suboptimal infrastructure, ineffective promotion, and the need for human resource development in tourism services. Developing and strengthening the tourism industry at national and local levels, like Purbalingga, is essential to maximize Indonesia's economic, social, and cultural potential. The urgency lies in adapting to the digital era, especially during the COVID-19 pandemic, which has highlighted the importance of online presence for promotion and distribution.Methods: This study aims to analyze the alignment between D'Las' business goals and the McKinsey 7S Framework components, and to design a suitable digital strategy for the tourism sector. Results: Results show that applying the McKinsey 7S Framework through digital platforms is highly effective in formulating strategies for business digitalization. The framework supports improvements in both hard skills and soft skills, enabling D’Las to optimize internal operations, strengthen service quality, and expand market reach. Furthermore, the outcomes include the formulation of concrete and measurable digital strategies, potential Intellectual Property Rights (IPR), and contributions to academic knowledge through publication in a nationally accredited journal. This research provides practical guidelines for SMEs in tourism to adopt digital strategies that strengthen competitiveness and long-term business sustainability. Keywords: Digital Business Strategy Formulation, Tourism, 7S McKinsey
THE RELATIONSHIP BETWEEN LEADERSHIP STYLE AND GOVERNMENT APPARATUS PERFORMANCE: AN EMPIRICAL STUDY IN THE DISTRICTS OF TTS, MALAKA, AND KUPANG CITY Liem, Jhon Sepron D.; Jagi, Kretisana; Hege, Marselinda; Nabu, Yunior; Luruk, Aplonia Dewi; Sabuin, Jefry Y.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3481

Abstract

Introduction: This study examines the relationship between leadership style and the performance of government apparatus in three regions: Timor Tengah Selatan Regency, Malaka Regency, and Kupang City.Methods: Quantitative data were collected using valid and reliable questionnaires and analyzed statistically using SPSS. Results: The results indicate that leadership style has a positive and significant effect on apparatus performance in all three areas. Effective leadership styles, particularly democratic and transformational styles, enhance employee motivation, discipline, and productivity. Additionally, competency development and training strengthen this relationship. The study highlights the importance of adaptive leadership styles tailored to an organization's characteristics and local culture in enhancing public service quality. Conclusion and suggestion: Practically, the findings suggest enhancing leadership capacity for village heads and government officials to support optimal apparatus performance Keywords: Leadership style, apparatus performance, village government, public service, employee motivation
THE INFLUENCE OF EMPLOYEE DISCIPLINE ON SERVICE QUALITY AT MAYANG PUBLIC HEALTH CENTER, JEMBER REGENCY Oktavianingrum, Irma; Hapsari, Yusita Titi; Wardhani, Roro Aditya Novi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3485

Abstract

Introduction: The quality of primary healthcare services is largely determined by the behavior of human resources, particularly employee discipline in carrying out tasks. In the context of Mayang Public Health Center, Jember Regency, discipline emerges as a strategic factor, as the high intensity of interactions with patients requires services that are fast, accurate, and professional. This study focuses on analyzing the influence of employee discipline on service quality, based on the assumption that work discipline serves as the foundation influencing ethics, responsiveness, communication, empathy, and professionalism in healthcare services. Methods: A quantitative approach with an ex post facto design was employed. The research population consisted of all 71 employees of Mayang Health Center, with a saturated sample of 71 respondents. Data were collected using a Likert-scale questionnaire and analyzed through simple linear regression to examine the relationship between discipline and service quality. Results: The findings reveal that discipline significantly contributes to service quality with a determination value of 65%, while the remaining 35% is influenced by other factors such as motivation, work environment, and competence. The dimensions of discipline, ethics, responsiveness, communication, and professionalism were all rated very high, with discipline making the largest contribution to patient satisfaction. Conclusion and Suggestion: Specialization is confirmed as the primary determinant of healthcare service quality, enriching theoretical models of service quality by positioning discipline as a key variable. Practically, the management of health centers should prioritize discipline as a core performance indicator, while local governments are encouraged to strengthen regulations on human resource discipline in healthcare. Keywords: Discipline, Healthcare Services, Human Resources, Public Health Center, Service Quality
Pengaruh Environmental Performance Terhadap Kinerja Maqashid Syariah Index Dengan Size Perusahaan Sebagai Variabel Moderasi Sri Hanifah; Ekawati, Evi; Malik, Anas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3306

Abstract

Introduction: This study aims to examine the influence of environmental performance on the Maqashid Shariah Index (MSI), with firm size serving as a moderating variable. The research is centered on food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) between 2019 and 2023. This sector was selected due to its notable environmental impact and its vital role in supporting ethical and halal consumption in accordance with Islamic principles.Methods: A quantitative method was employed, utilizing secondary data sourced from annual reports, sustainability reports, and environmental performance ratings published through the PROPER program. The analysis employed Moderated Regression Analysis (MRA) to evaluate both the direct and interaction effects among the variables.Results: The findings reveal that environmental performance has a significant and positive impact on the Maqashid Shariah Index. Furthermore, firm size enhances this relationship, indicating that larger companies that implement strong environmental practices tend to achieve higher MSI scores. This suggests that greater resource availability and organizational visibility contribute to more sustainable outcomes and alignment with Sharia objectives. These results underscore the importance of incorporating environmental responsibility into sharia-compliant business models. This study contributes to the development of Islamic accounting by illustrating how environmental engagement and firm scale interact to support the realization of maqashid shariah goals, providing practical insights for governance and policy design in sharia-based corporate frameworks. Keywords: Keywords: Environmental Performance, Maqashid Shariah Index, Food And Beverage, ISSI, Firm Size  
PENGARUH INKLUSI KEUANGAN, EFFISIENSI KEUANGAN DAN PDB PER KAPITA TERHADAP KEBERLANJUTAN KEUANGAN Anggraenni, Dina; Anam, A.Khoirul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3476

Abstract

Introduction: This study makes an original contribution by: (1) focusing the analysis on the heterogeneous Asian context, (2) integrating three key determinants of financial stability into a single model, and (3) examining non-linear effects and differences in outcomes across country groups based on income levels. This study aims to analyze the influence of financial inclusion, financial efficiency, and GDP per capita on the sustainability of financial systems in 36 Asian countries for the period 2015–2024.Methods: This study employs a quantitative approach, utilizing panel data from the Global Financial Development Database (World Bank). The analysis was conducted using Principal Component Analysis (PCA) to form composite variables, followed by Feasible Generalized Least Squares (FGLS) regression to estimate the effects of the independent variables.Results: Financial inclusion (bank branches/ATMs) significantly impacts financial sustainability. Financial efficiency has a significant positive effect on financial sustainability. GDP per capita has a significant positive effect on financial sustainability.Conclusion and suggestion: This study produces several important findings that make significant contributions to the finance and development literature. The analysis shows that financial efficiency, particularly as measured by profitability, has a positive and significant impact on the sustainability of the financial system in the Asian region. The analysis also indicates that GDP per capita has a significant impact on financial sustainability, although with indications of a non-linear relationship. This is expected to become a financial inclusion policy that not only expands access but also maintains financial system stability. Furthermore, the finding of a non-linear relationship between GDP per capita and financial stability can be an important consideration in formulating macroeconomic policies that impact the financial sector. Keywords: Financial Inclusion, Financial Efficiency, GDP per Capita, and Financial Sustainability
MEDIASI FINANCIAL LITERACY DALAM HUBUNGAN FINANCIAL TECHNOLOGY PAYMENT DAN FINANCIAL ATTITUDE TERHADAP CHANGES IN PEOPLE'S FINANCIAL BEHAVIOR DALAM PERSPEKTIF BISNIS ISLAM Habibah, Umi; Ekawati, Evi; Susanto, Is
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3355

Abstract

Introduction: The development of digital technology, especially fintech payments, has facilitated transactions and made financial management more digital and flexible. This study aims to analyse the role of financial literacy mediation in the relationship between financial technology payment and financial attitudes towards changes in people's economic behaviour, considering the Islamic business perspective.Methods: Using a quantitative approach with the SEM-PLS analysis technique, 100 respondents were surveyed through a Google form using a purposive sampling technique. The results show that fintech payment and financial attitude intentionally increase financial literacy, which then has a positive effect on changes in people's economic behaviour.Results: This study found that financial literacy partially mediates the relationship between fintech payments and financial attitudes, influencing changes in people's financial behaviour. Although the direct influence of fintech payments and financial attitudes on changes in financial behaviour has proven to be more dominant, the mediating role of financial literacy remains significant, which shows that increasing financial literacy encourages wiser and more responsible financial behaviour. From an Islamic perspective, financial literacy acts as a mediator, connecting fintech payments and financial attitudes to change people's financial behaviour by applying sharia principles such as honesty, justice, and the prohibition of usury. Islam's emphasis on business ethics, including transparency and price fairness, is reflected in e-commerce regulations to create a fair and trustworthy digital ecosystem. Keywords: Financial Literacy, Fintech Payment, Financial Attitude, Financial Behaviour, Bisnis Islam.
PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN : (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Wiyono, Pazrin; Rasjid, Herlina; Machmud, Rizan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3456

Abstract

Introduction: This study seeks to assess the impact of capital structure and dividend policy on the valuation of mining firms listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs the Debt to Asset Ratio (DAR) and Dividend Payout Ratio (DPR) as independent variables, while Price to Book Value (PBV) functions as the dependent variable. The study population included 81 companies, but the sample size encompassed 14 companies.Methods: The analytical technique utilized was multiple linear regression, performed with SPSS software version 24. The research employed the Purposive Sampling technique, leading to the observation of 14 organizations.Results: The research results revealed that capital structure (DAR) significantly influences firm value, while dividend policy (DPR) does not. However, both variables simultaneously influence firm value. This finding indicates that optimal capital structure management is crucial for increasing firm value, while dividend policy requires an effective strategy in operational and financial management to drive improved performance and profitability. Keywords: Capital Structure, Dividend Policy, Firm Value
DETERMINANTS OF STOCK PRICES VOLATILITY GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Valeria Vivi Silvia; Santoso, Hadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3479

Abstract

Introduction: Focusing on stock price volatility, this research investigates the roles of trading volume, leverage, and dividend policy, with corporate governance examined as a potential moderator. The main aim is to establish whether corporate governance can reinforce the relationships between the independent variables and stock price volatility. Interest in this topic was triggered by differences in findings in previous studies. The object of this study covers all companies listed on the Indonesia Stock Exchange (IDX) except for the non-cyclical sector, with a research period from 2020 to 2024.Methods: A quantitative research design was applied, drawing secondary data from corporate financial and annual reports, Yahoo Finance, as well as other pertinent sources. The sample was selected based on purposive sampling criteria, which resulted in 72 companies over 5 years of observation, with a total of 360 observations. The data was analyzed using Eviews 13 with Moderated Regression Analysis (MRA).Results: Trading volume had no impact on stock price volatility, while leverage and dividend policy had a significant effect and positive. Meanwhile, the moderation test results showed that corporate governance strengthened the effect of trading volume on stock price volatility. However, corporate governance weakened the effect of leverage and dividend policy on stock price volatility. Keywords: Corporate Governance, Dividend Policy, Leverage, Stock Price Volatility, Trading Volume.
SELF-LEADERSHIP AND INNOVATIVE WORK BEHAVIOR : THE MEDIATING EFFECT OF CREATIVE SELF-EFFICACY AMONG GOVERNMENT EMPLOYEES IN KESAMBI Maysaroh, Iroh; Qodriah, Sari Laelatul; Risdianto, Risdianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3335

Abstract

Introduction: This study is driven by the inadequate level of inventive engagement among civil servants (PNS) in Kesambi District, as evidenced by their limited of involvement in national public service innovation initiatives, such as the West Java Innovation Competition and the Public Service Innovation Competition (KIPP). Methods: This quantitative study employs questionnaires administered to 53 civil servants, seleted using a saturated sample method. Results: The results indicate that self-leadership has a positve and significant influence on both creative self-efficacy and innovative work behavior. Moreover, creative self-efficacy has a substantial influence on innovative work behavior. This study's principal finding is that creative self-efficacy substantially mediates the connection between self-leadership and innovative work behavior.Conclusion and suggestion: This suggests that civil servants who can self-lead have greater confidence in their creative skills, hence augmenting their inventive conduct in the workplace. Consequently, enhancing self-leadership and creative self-efficacy ought to be a strategic priority in cultivating the capabilities of government personnel. Keywords: Self-Leadership, Creative Self-Efficacy, Innovative Work Behavior.
WORK FLEXIBILITY AND SATISFACTION: KEY PREDICTORS OF PRODUCTIVITY IN THE WORKPLACE Fadillah, Yuni; Qodriah, Sari Laelatul; Risdianto, Risdianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3336

Abstract

Introduction: This study explores the influence of Flexible Working Arrangements (FWA) and Job Satisfaction on employee productivity. As workplaces evolve and adapt to post-pandemic conditions, organizations are increasingly implementing flexible work systems to improve efficiency and effectiveness. FWA provides employees the flexibility to manage their work hours and locations, while job satisfaction reflects their contentment with roles, compensation, opportunities for growth, supervision, and workplace relationships. Understanding the impact of these factors is essential for enhancing organizational performance through human resource strategies that prioritize employee well-being and autonomy.Methods: The research employs a quantitative approach, using a descriptive associative method. The study involves 36 employees, using a saturation sampling technique where the entire population is used as the sample. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 22.Results: Findings. The findings show that Flexible Working Arrangements and Job Satisfaction significantly and positively influence employee productivity, both partially and simultaneously. Flexibility in work schedules and locations contributes to improved performance, while job satisfaction arising from positive work conditions and relationships further enhances productivity. These results suggest that adopting flexible work models and fostering job satisfaction are key strategies to improve employee productivity. Organizations aiming to remain adaptive and competitive should consider these aspects in designing modern and responsive work policies. Keywords: Flexible Working Arrangement, Job Satisfaction, Work Productivity

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