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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 12 Documents
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Search results for , issue "Vol. 15 No. 2 (2026)" : 12 Documents clear
ANALISIS PENGARUH STRES KERJA, MOTIVASI KERJA DAN PRESTASI KERJA TERHADAP KINERJA Insani, Saputri Ceri Nirmala; Andi Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3544

Abstract

Introduction: This study aims to examine the relationships among work stress, work motivation, work performance, and employee performance at PT Wizzmie Boga Abadi Cirebon.I used all 100 employees at PT Wizzmie Boga Abadi Cirebon as the population for my research.Methods: My research used a census method (total sample) with 100 respondents from the entire population. The data analysis I conducted used multiple linear regression.Results: The data analysis I obtained from the research indicates that work stress does not affect employee performance. However, work motivation together with work performance has a significant impact on employee performance at PT Wizzmie Boga Abadi Cirebon. From the study’s findings, we can understand the importance of internal management and the factors that influence employee performance at PT Wizzmie Boga Abadi Cirebon. Recommendations for the Company: Although work stress does not significantly impact employee performance at PT Wizzmie Boga Abadi Cirebon, it is recommended that stress be managed to prevent it from becoming a long-term problem. PT Wizzmie Boga Abadi Cirebon can implement several work-life balance programs, provide counseling facilities, and foster a positive communication environment between employees and superiors. To increase motivation and work performance, the company is recommended to provide performance-based rewards, provide career development opportunities, and establish a transparent and fair evaluation system. Furthermore, team-building activities, regular training, and rewards such as bonuses and public recognition can strengthen employee morale. Creating a supportive and appreciation-oriented work environment at PT Wizzmie Boga Abadi Cirebon has the potential to create employees who are not only high performers but also loyal. Keywords: Employee Performance, Work Achievement, Work Motivation, Work Stress  
THE EFFECT OF INFLATION, INTEREST RATES, AND GROSS DOMESTIC PRODUCT ON THE RUPIAH EXCHANGE RATE IN INDONESIA IN THE PERSPECTIVE OF ISLAMIC ECONOMICS FOR THE PERIOD 2015-2024 Alhafidz, Ahmad Zaki; Ramdani, Rahmat Fajar; Hasimi, Diah Mukminatul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3682

Abstract

Introduction: The stability of the rupiah exchange rate is essential to the Indonesian economy, especially amid intense global dynamics between 2015 and 2024. This period is marked by fluctuations in commodity prices and geopolitical uncertainty. This study aims to analyse the influence of Inflation, Interest Rates, and Gross Domestic Product (GDP) on the Rupiah Exchange Rate and to interpret these findings from the perspective of Islamic economics, which emphasises real stability and justice. The research method uses a quantitative approach, using secondary quarterly data.Methods: The analysis was conducted in EViews 12, employing panel data regression with the Fixed Effects Model (FEM) following panel model selection testing. The dependent variable is the rupiah exchange rate, while the independent variable includes inflation, interest rates, and GDP. Result: Data is obtained from official publications of Bank Indonesia and the Central Statistics Agency. The results of the study show that inflation has a positive but insignificant effect on the rupiah exchange rate. Meanwhile, interest rates have a positive and significant effect, meaning that interest rate hikes encourage rupiah appreciation through inflows of foreign capital. GDP also has a positive and significant effect, indicating that real economic growth strengthens the rupiah exchange rate. From an Islamic economic perspective, these findings are in line with the concept that the strength of currency value is sustained by real economic activity, stable monetary policy, and the avoidance of speculative practices. The stability of the rupiah exchange rate during the study period was primarily influenced by fundamental variables such as interest rates and GDP, whereas inflation had no significant effect. This shows that stable real and monetary sector-based economic policies align with Islamic economic principles in maintaining the currency's value. Keywords: GDP, Inflation, Interest Rate, Islamic Economy, Rupiah Exchange Rate
THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE, WORD OF MOUTH, AND PRODUCT QUALITY ON SKINTIFIC SKINCARE PURCHASE DECISIONS Sayidatina, Syahlira; Rachmawati, Erny; Tubastuvi, Naelati; Widyaningtyas, Dian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3740

Abstract

Introduction: This study aims to analyze the influence of brand ambassadors, brand image, word-of-mouth, and product quality on Skintific skincare purchase decisions.Methods: The study uses a quantitative, 5-point Likert-scale assessment. The selected sample uses purposive sampling. The population in this study is the general public of Purwokerto who have purchased Skintific skincare twice. Data were collected through the distribution of questionnaires, yielding 125 responses. Furthermore, the data were analyzed using SPSS version 24.Results: The study shows that brand ambassadors and product quality have a positive and significant effect on purchase decisions, whereas brand image and word of mouth do not.Conclusion and suggestion: This study shows that brand ambassadors and product quality are important factors in consumers' choice of skincare products. However, brand image and word of mouth have not had an optimal influence on purchase decisions, so companies need to improve their strategies to strengthen brand image and word of mouth through more effective marketing and improve consumer experience to order to drive purchase decisions. Keywords: Brand Ambassador, Brand Image, Word of Mouth, Product Quality, Purchase Decision  
PENGARUH KEPUASAN KARIR DAN JOB INSECURITY TERHADAP TURNOVER INTENTION DENGAN MEDIASI KOMITMEN ORGANISASI PADA PEGAWAI RS ISLAM PURWOKERTO Hidayah, Nisa; Widhiandono, Hengky; Darmawan, Akhmad; Utami, Restu Frida
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3741

Abstract

Introduction: This study aimed to examine the influence of career satisfaction and job insecurity on turnover intention, with organizational commitment serving as a mediating variable, among employees of Purwokerto Islamic Hospital.Methods: A quantitative approach was employed involving a population of 130 employees from various departments at Purwokerto Islamic Hospital, including nurses, pharmacists, PPJA (nurses in charge of care), ward heads or coordinators, laundry staff, cleaning service staff, medical records staff, and security guards. Data were collected using a questionnaire, and analyses were performed using SmartPLS version 3.Results: The research findings indicate that career satisfaction has a positive but insignificant effect on both organizational commitment and turnover intention. In contrast, job insecurity was found to have a positive and significant effect on turnover intention and organizational commitment. Organizational commitment was also shown to have a positive and significant effect on turnover intention. Additionally, the results indicated that organizational commitment did not mediate the relationship between career satisfaction and turnover intention, but did mediate the relationship between job insecurity and turnover intention. Overall, these findings highlight the critical roles of job insecurity and organizational commitment in efforts to reduce employee turnover rates. Keywords: Career Satisfaction, Job Insecurity, Organizational Commitment, SmartPLS, Turnover Intention
THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION: (A Study of Dental Clinic Patients at Wuluhan Community Health Center, Jember Regency) Ngayomi, Umi Margani; Epriliyana, Nike Norma; Wardhani, Roro Aditya Novi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3743

Abstract

Introduction: Improving the quality of primary healthcare services is vital for increasing patient satisfaction, especially in dentistry services, where interpersonal interaction is essential. Community Health Centers (Puskesmas) are Indonesia’s frontline healthcare institutions; empirical research on service quality characteristics and patient satisfaction in dentistry clinics at this level is sparse. Using the SERVQUAL paradigm, this study examines the impact of service quality on patient satisfaction at the dentistry clinic of Wuluhan Community Health Center in Jember Regency. Methods: The research used a quantitative, explanatory design. A standardized questionnaire based on five SERVQUAL dimensions, reliability, responsiveness, assurance, empathy, and tangibles, was used to collect data from 100 patients who received dental services at Wuluhan Community Health Centre. Validity and reliability tests, descriptive statistics, classical assumption tests, and multiple linear regression analysis were all performed utilizing SPSS.Results: The findings show that all research instruments are valid and reliable, and the regression model fits classical assumptions. Simultaneously, all five service quality indicators have a major impact on patient satisfaction. Partially, responsiveness and empathy have a favorable and significant effect on patient satisfaction, whereas reliability, assurance, and tangibles do not. The model accounts for 93.8% of the variation in patient satisfaction (adjusted R² = 0.938).Conclusion and suggestion: Patient satisfaction is strongly influenced by service quality, with responsiveness and empathy being the most important characteristics. It is advisable for community health centers to focus on improving interpersonal skills and service responsiveness to increase patient satisfaction. Keywords: Community Health Center, Dental Services, Patient Satisfaction, SERVQUAL
THE EFFECT OF HEALTHCARE PROVIDERS’ SERVQUAL DIMENSIONS ON PATIENT LOYALTY AT ARJASA COMMUNITY HEALTH CENTER Lusiawati, Siti; Silalahi, Amin; Saputra, Harmawan Teguh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3744

Abstract

Introduction: Community health centers (puskesmas) play a vital role in delivering primary healthcare services, where the quality of medical personnel services is a key determinant of patient loyalty. Despite an improvement in the Community Satisfaction Index (IKM) at Arjasa Community Health Center from 78.5% in 2023 to 81.2% in 2024, patient loyalty has not yet reached an optimal level. This study applies the SERVQUAL framework to examine how service quality influences patient loyalty in a primary healthcare context. Methods: This study employed an associative quantitative approach with a correlational survey design. Data were collected from 100 patients at Arjasa Community Health Center using a questionnaire consisting of 15 SERVQUAL items and 6 patient loyalty items. Data analysis was conducted in SPSS, including validity and reliability tests and simple linear regression.Results: The findings indicate that medical personnel’s SERVQUAL has a significant and positive effect on patient loyalty. The regression analysis yielded a correlation coefficient (R) of 0.637 and a coefficient of determination (R²) of 0.405, indicating that 40.5% of the variation in patient loyalty is explained by service quality. The F-test confirmed that the regression model is statistically significant (F = 66.842; p < 0.001). The t-test results showed that SERVQUAL exerts a significant partial effect on patient loyalty (t = 8.176; p < 0.001), with responsiveness and empathy emerging as the most influential dimensions in shaping patient loyalty at the community health center.Conclusion and suggestion: This study concludes that service quality among medical personnel, measured using the SERVQUAL model, significantly predicts patient loyalty in primary healthcare settings. Responsiveness and empathy play dominant roles in strengthening long-term patient relationships. Accordingly, Arjasa Community Health Center should prioritize the development of interpersonal competencies through communication training, reinforcement of empathetic service attitudes, and improved service time management. Future studies should include variables and samples to enhance generalizability. Keywords: Community Health Center, Medical Personnel; Patient Loyalty; SERVQUAL
PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK : (Studi Pada Karyawan PT. Perkebunan Nusantara 1 Regional VII Unit Beringin, Kabupaten Muara Enim, Provinsi Sumatera Selatan) Pratiwi, Wegy Aprilia; Suhendar, Suhendar; Verawati, Heni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3748

Abstract

Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs.Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22.Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge.Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and strengthening moral development tactics to prevent future tax fraud. Keywords: Gender, Level of Education, Love of Money, Perception of Tax Evasion Ethics
PENGARUH KUALITAS PRODUK, CITRA MEREK, PERSEPSI HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH PURWOKERTO Alifa, Nadya Nur; Widyaningtyas, Dian; Rahayu, Tri Septin Muji; Haryanto, Totok
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3752

Abstract

Introduction: This study aims to investigate the impact of product quality, brand image, price perception, and product design on students’ purchase decisions for Wardah cosmetics at Muhammadiyah University Purwokerto.Methods: Purposive sampling was used, with a total of 130 respondents who had purchased and used Wardah cosmetic products. Results: Product quality, price perception, and product design have a positive and significant effect on purchasing decisions. This suggests that consumers prioritize good quality, a reasonable price, and attractive product design when making purchasing decisions. Meanwhile, brand image does not have a significant effect on purchasing decisions. Although consumers have certain perceptions of the Wardah brand, its brand image is not strong enough to influence purchasing decisions. Consumers generally focus more on the direct benefits of Wardah cosmetics.Conclusion and Suggestion: This study demonstrates that companies must prioritize enhancing product quality, offering prices that align with the benefits provided, and developing more appealing product designs to influence purchasing decisions, as these factors have been proven to drive purchasing decisions. Keywords: Brand Image, Price Perception, Product Design, Product Quality, Purchase Decision,
PERILAKU KEUANGAN IBU PEKERJA: KAJIAN EMPIRIS DENGAN MODEL MODERASI FAKTOR SOSIAL DAN EKONOMI Farhani, Nuraeni Hadiati; Sukimin, Dini Ayuning Ratri; Anggaraini, Asterina; Handoko, Azzriel Rafi; Anatalia, Grasela Lasria
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3593

Abstract

Introduction: The dual role of women is increasingly prominent, with female labor force participation reaching 54.42% and around 14.37% of them being female breadwinners. In urban areas such as Bandung City, a dynamic economic condition requires good financial planning skills to maintain family welfare. Financial literacy is an important factor in shaping healthy financial behavior, but its effectiveness can be influenced by husband support. This study aims to analyze the effect of financial literacy on the financial planning behavior of working mothers with husband support as a moderating variable and income adequacy as a control variable. Methods: This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 working mother respondents in Bandung City. The analysis technique used is (PLS-SEM).Results: The research results show that financial literacy has a positive effect on the financial planning behavior of working mothers. Husband support strengthens this relationship, while income adequacy also contributes positively, confirming the importance of the synergy between financial capability, partner support, and economic stability in shaping healthy financial behavior. Keywords: Financial Literacy, Financial Planning Behavior, Income, Husband Support, Working Mothers  
EVALUASI PERAN INCOME AUDIT SEBAGAI BAGIAN DARI SISTEM PENGENDALIAN INTERNAL DI HOTEL NOVOTEL LOMBOK Vivaldi, Lalu Ariel Azmar; Waskito, Iman; Agustiningsih, Wulandari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3747

Abstract

Introduction: This research aims to evaluate the role of income audit within the internal control system at Hotel X Lombok, emphasizing the importance of accurate and reliable revenue reporting.Methods: This study adopts a qualitative case study approach. Data were collected through semi-structured interviews, direct observation, and documentation involving key informants from the finance and operational departments, including the income auditor, financial controller, general manager, front office manager, food and beverage manager, and general cashier. The data were analyzed using deductive thematic analysis based on the five components of the COSO Internal Control Framework.Results: The results show that the income audit function plays a crucial role in maintaining the accuracy and timeliness of daily revenue reporting. The application of clearly defined standard operating procedures, layered verification mechanisms, and integrated information systems significantly strengthens revenue control. Although operational errors still occur, particularly those arising from human error, most issues are identified and resolved promptly through effective coordination among departments.Conclusion and suggestion: Overall, the implementation of the income audit at Hotel Novotel Lombok has enhanced the effectiveness of the internal control system and supported financial transparency and accountability. This study provides empirical insights into the practical application of the COSO framework in the hospitality sector it suggests that management should continuously improve system integration and interdepartmental coordination to reduce revenue-related risks further. Keywords: COSO framework, Fraud risk, Hospitality industry, Income audit, Internal control system

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