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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 1,213 Documents
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PENGARUH DIVERSIVIKASI PRODUK, PERPUTARAN MODAL KERJA DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Darman, La Sudarman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1112

Abstract

Competition in the business world in Indonesia is experiencing rapid development along with the times, especially the transition from the era of globalization to the era of digitalization. Telecommunications companies are business entities engaged in Information and Communication Technology (ICT) services and telecommunications networks in Indonesia. This study aims to analyze product diversification, working capital turnover and firm size on the profitability (ROA) of telecommunications sub-sector companies for the period 2016-2021. The sample in this study is the telecommunications sub-sector companies. This research uses multiple linear regression analysis method with the help of eviews version 9. The independent variables in this study are product diversification, working capital turnover and company size, and the dependent variable is profitability (ROA). The results show that partially product diversification has an effect on profitability, working capital turnover has no effect on profitability (ROA) and firm size has a significant negative effect on profitability (ROA) in telecommunications sub-sector companies for the 2016-2021 period.
PENGARUH CASH FLOW, NET WORKING CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP CASH HOLDING Dwi Yanti, Sukma; Muhammad Taufik Azis; Imam Hadiwibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1118

Abstract

Cash Holding has an important role for every company to determine the level of company liquidity. This study aims to determine the effect of Cash Flow, Net working Capital, Firm Size, and Leverage on Cash Holding. Empirical study of this research on consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2017-2021. The sample was selected by purposive sampling method. Based on the existing criteria, 34 companies became the research sample. The data used in this study is secondary data, namely audited financial statements obtained from the website www.idx.co.id. The method used in this study is a quantitative method. The data analysis technique used is multiple linear regression analysis using SPSS software version 20. The results of this study prove that Cash Flow and Net Working Capital can be used as a reference that has a positive impact on Cash Holding, while Firm Size and Leverage have no impact on Cash Holding Company.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Nainggolan, Yohanna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1133

Abstract

This study aims to examine and determine the impact of good corporate governance in terms of independent commissioners, managerial ownership, institutional ownership, and audit committees on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange. This type of research is quantitative. There are 49 property and real estate companies that are the population in this study. The sample selection method is a purposive sampling method, and the samples obtained are from 24 companies. The data used is secondary data, namely quantitative data obtained from the Indonesian stock exchange, and data collection is carried out by downloading the financial statements of each property and real estate company listed on the Indonesia Stock Exchange. Based on the partial test results, it shows that the independent board of commissioners has an effect on financial performance. Meanwhile, managerial ownership, institutional ownership, and the audit committee have no effect on financial performance. Based on the results of the simultaneous test, it shows that the independent board of commissioners, managerial ownership, institutional ownership, and audit committee have an effect on the dependent variable of financial performance.  Keywords: Financial Performance, Good Corporate Governance
PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Sari, Ayu Yulia; Puspa, Dwi Fitri; Rahmawati, Novia; ilona, Desi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1173

Abstract

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment.  This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee  
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Nur Wakidatur Rohmah; Meirini, Dianita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1176

Abstract

This research aims to determine the effect of firm size, profitability, managerial ownership, and gender diversity on earnings management. The population in this research were companies listed on the LQ45 index on the Indonesia Stock Exchange for the period 2016 to 2020. The research sample was selected using a purposive sampling method with a total of 24 companies and a period of 5 years. The research uses quantitative methods with panel data regression methods. The results showed that firm size had no significant effect on earnings management, profitability had a significant positive effect on earnings management, managerial ownership had no significant effect on earnings management, and gender diversity had no significant effect on earnings management.  
Dampak Inovasi Teknologi Dalam Mendorong Kinerja Pegawai Pada Kantor Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Soppeng: INDONESIA Abbas, Subhan Akbar; Alamsyah, Alamsyah; Herman, Bahtiar; Auliyah, Iriana; Saleh, Wahyuni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1177

Abstract

Teknologi telah menjadi bagian penting dalam kehidupan baik dalam pekerjaan maupun dalam hal-hal lainnya, teknologi dalam dunia kerja mampu memberikan kemudahan dalam menyelesaikan pekerjaan, selain teknologi salah satu unsur penting yang dapat mempermudah pekerjaan adalah inovasi, inovasi merupakan ide-ide baru yang dapat diimplementasikan untuk memudahkan pekerjaan bahkan meningkatkan kapabilitas suatu perusahaan, inovasi dapat menciptakan teknologi dan sebaliknya teknologi juga mampu menciptakan inovasi, sehingga keduanya tidak dapat dipisahkan, dengan adanya inovasi teknologi dalam sebuah instansi maka diasumsikan kinerja pegawai dapat meningkat dengan adanya dukungan dari inovasi teknologi yang mampu mengefisienkan dan memaksimalkan capaian kerja. Penelitian ini dilaksanakan untuk mengetahui pengaruh yang diberikan inovasi teknologi dalam mendorong kinerja, sampel dalam penelitian ini dikumpulkan dengan metode sensus dikarenakan sampel berjumlah kurang dari 100, data yang didapatkan dianalisis menggunakan analisis regresi dengan bantuan alat analisis yakni SPSS versi 26. Hasil yang menjadi temuan dalam penelitian ini menunjukkan adanya hubungan yang positif dan signifikan antara inovasi teknologi terhadap kinerja, yang memberikan arti bahwa inovasi teknologi berperan penting dalam mendorong kinerja pegawai pada kantor dinas kependudukan dan pencatatan sipil Kabupaten Soppeng.
Penggunaan E-Money, Intensitas Jumlah Uang Beredar, dan Laju Inflasi di Indonesia Asriatun Nafiah; Aulia, Darlin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1184

Abstract

The increasing use of e-money in Indonesia is one of the government's goals in creating a cashless society environment. This study aims to determine how the influence of the use of e-money with the inflation rate in Indonesia which is mediated by the money supply. This study uses a quantitative approach with monthly secondary data for the years 2009-2021. The total sample used is 624 months. This study uses a general sample so that it does not focus on an e-money product. The data analysis technique used is descriptive statistics, while hypothesis testing is done through multiple linear regression analysis. The regression results in the first equation show that there is no significant effect of the volume of e-money transactions on inflation, but there is a significant negative effect of the value of e-money transactions on inflation. The regression results in the second equation show a positive and significant effect between the use of e-money both in terms of value and transaction volume proxies on the money supply. The regression results in the third equation show that there is no significant effect between the volume and value of e-money transactions with inflation mediated by the money supply.
PENGEMBANGAN POTENSI EKONOMI DESA: (Study Pada Desa Larike, Kecamatam Leihitu Barat, Kabupaten Maluku Tengah) Pesireron, Semy; Situmeang, Mis Fertyno; Patty, Jancen Roland
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1188

Abstract

The potential of Larike Village vary such as agriculture and plantation, tourism object and home craft industry. However, these potentials have not been explored in such a way, so it brings profit and even improves the community's economy. This study aims to identify and develope the economic potential of the Larike Village, west Leihitu sub-district, of Central Maluku District. The type of this research is descriptive qualitative. Qualitative approach because this is a case study where the researcher collects a number of indepth information or data on cases symptons related to the economic potential of the village, the Larike Village.  The data analysis used in this study is a Qualitative Descriptive Analysis.  This analysis is focused on identifying the potential sector of the economic village with the  following steps: first, describe economic potential of the village; second: describe the pattern of developing on the  village's economic potential. The result if this study indicates that the agricultural and the plantation sectors can be developed by incraesing the knowledge and skills of farmers. Through agricultural extensions, provision of production support equipment and the formation of farming business groups.  From the tourism object sector can be developed through two approaches namely, the market and physical approaches. From the houshold creative industry sector, it can be developed on aspects of capital and raw materials; and aspects of appropriate technology and marketing.. Key Words: Village’s Economic Potential
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BANK UMUM DI INDONESIA Maulana, Hafid Raihan; Oktaviani, Yeni; Novida, Irma; Aminudin, Aminudin; Husnayetti, Husnayetti; Rizfalefriadi, Adi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1189

Abstract

Corporate responsibility is not only to report the financial statements of each company annually but also for companies to address social responsibility and be able to contribute to the environment and the surrounding community. This study aims to determine the effect of Total Assets, Third Party Funds, and Equity on the Social Responsibility of Private Commercial Banks in Indonesia. The quantitative research design was used to analyze secondary data in the form of bank financial statements from 2016 to 2020. The research method uses panel data regression analysis. The results showed that the Total Assets partially had no significant effect on Social Responsibility with a t-count value of -1.547086 which was greater than t table 2.05553 with a significance value of 0.1245> 0.05. Third-Party Funds and Equity partially have a significant influence on Social Responsibility where the t-count value of Third-Party Funds is 2.903369 and the t-count Equity is 2.388913 greater than t table 2.05553 with a significance value of 0.006 and 0.004 <0.05. Simultaneously Total Assets, Third Party Funds, and Equity significantly influence Social Responsibility. It is proven that the calculated F value is 14,429 which is greater than the F table and the significance value of 0.00 is less than 0.05. Disclosure of corporate social responsibility is determined by the amount of Third Party Funds and the amount of company Equity
PENGARUH CORPORATE GOVERNANCE, CAPITAL STURCTURE, DAN GENDER DIVERSITY TERHADAP FIRM PERFORMANCE Krisyadi, Robby; Anastasya, Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1193

Abstract

The success and failure of the company can be influenced based on the firm's performance. Firm Performance can be a measure of the company's level of success in achieving the targeted goals. The purpose of the study was to determine the effect of the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage on firm performance in non-financial companies listed on the Indonesia Stock Exchange. The study was conducted on non-financial entities listed on the IDX through www.idx.co.id from 2017 to 2021. The sample results that have been selected contain 1,880 data. The data analysis method in the findings contained in this study uses the SPSS and PLS-SEM applications. The results of the study stated that the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage had a significant positive effect on firm performance using tobin's q measurement. However, the ownership concentration variable has no significant effect on firm performance by measuring return on equity.

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