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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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INDONESIA
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 KEBIJAKAN HUTANG DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DISEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrizal Salida; Kurniawan; Usman
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.v11i2.1198

Abstract

This study has a goal, which is to see how influential a company's debt policy problems and also the distribution of dividends for each company are on the value of the company itself. The companies that are the object of this research are companies listed on the Indonesian stock exchange, while the subject of the company is a company engaged in the telecommunications sector. This study uses inferential statistical data analysis with multiple regression approach. The test is carried out to strengthen that the data used is objective, then the data will be tested for F and T tests, after that the data is then tested again using the coefficient of determination test using the help of the SPSS application. To determine the sample in this study, the saturated sample method was used, the results obtained were 30 samples consisting of 6 companies and each company used financial statement data for the past 5 years. The data obtained in this study were sourced from the Indonesian stock exchange. Broadly speaking, the results of the F and T tests show that the problem of debt policy and dividend distribution does not have a positive and significant effect on the value of a company.
PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2019-2021. Rosyada, Fina; Ika Prajawati, Maretha
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.v11i2.1199

Abstract

This study aims to ascertain how firm value is affected by GCG, CSR, and financial performance.With the increasing interest of investors in the company's shares, this study's findings are anticipated to benefit the business.Telecommunications companies that have been registered on the IDX for the 2019-2021 period make up the population used in this study.A sample of six businesses that meet a number of predetermined criteria is used in this study.The data are processed using SmartPLS 3 software, which includes an analysis of the validity test and a reliability test using an inner model.According to the findings of this study, firm value is negatively impacted by GCG and financial performance, whereas firm value is positively impacted by the CSR variable.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH TANJUNG JABUNG BARAT DENGAN ADMINISTARASI SEBAGAI VARIABEL MODERASI Tanjung, Ferri Saputra; Achyat Budianto; Lubis, Puteri Anggi
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.v11i2.1203

Abstract

This study aims to determine the effect of planning, human resources and budget execution on budget absorption with administration as a moderating variable in Tanjung Jabung Barat Regency. The samples in this study were the Budget User Authority (KPA), Commitment Making Officer (PPK), Expenditure Treasurer (BP), Financial Administration Officer (PPK), and Paying Order Signing Officer (PPSPM) in the Tanjung Jabung Barat Regency government which were collected 134 respondents. The data in this study are primary data. Hypothesis testing using multiple linear regression analysis and MRA with the help of the SPSS program. The results of research on planning, human resources and budget execution partially on budget absorption. Administration as a moderating variable succeeded in moderating the relationship between planning, human resources and budget execution on budget absorption.
Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Puspita, Syahrani Wangi; Wahyuningtiyas, Titania Nur; Cahyani, Fella Ardina; Haryani, Feni; Suryatimur, Kartika Pradana
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.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT UNILEVER INDONESIA TBK. TAHUN 2017 – 2021 Titik Yiping Devina Damayanti; Retnosari
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.v11i2.1205

Abstract

Company performance is an analytical tool carried out by company management in order to determine the financial condition of a company and also to measure the level of success of an organization or company in generating profits. Performance appraisal is important to do so that management can see the development of the company, especially go public companies that have been listed on the IDX. The purpose of this study is to assess the company's performance using profitability ratio analysis from PT Unilever Indonesia Tbk. using the 2017-2021 period. This research is a research with descriptive analysis method using time series method. This study uses secondary data obtained from the annual financial statements of PT Unilever Indonesia Tbk. for the years 2017-2021. The profitability ratio analysis used in this study includes NPM, ROA and ROE. From the results of calculations and comparisons, it can be concluded that NPM and ROA fluctuated, while ROE also fluctuated but tended to increase. When compared with the average in the previous period, it can be concluded that the company is in a bad condition.
Kondisi Keuangan Pemerintah Provinsi Jawa Tengah Ferica C Putri
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.v11i2.1207

Abstract

Since the implementation of the accrual-based government accounting system, accountability in the form of accountability and transparency on financial performance has become something that every government in Indonesia continues to strive for. Local Government Financial Reports (LKPD) as a form of accountability and transparency do not yet contain informative financial reports for all users of financial information. The purpose of this study is to interpret the LKPD of the Central Java Provincial Government from 2018-2020 using three dimensions of financial performance consisting of: 1) Short-Term Solvency, 2) Financial Independence and 3) Financial Flexibility. This research is a descriptive quantitative study with secondary data sources derived from the Budget Realization Report (LRA) of the Central Java Provincial Government. This research is a descriptive analysis based on secondary data processing sourced from the 2018-2020 Central Java Provincial Government Budget Realization Report. The results of research on Short-Term Solvency consisting of Cash Ratios, Quick Ratios and Current Ratios show that the government has the ability to meet its short-term obligations within twelve months, the Financial Independence Ratio shows that the value of independence is low so that the Central Java Provincial government needs to optimize new funding sources from regions, and the Flexibility Ratio shows a decreasing trend every year, which means that the level of financial flexibility to carry out operational activities is relatively low. Keywords: Short-Term Solvency, Financial Independence, Financial Flexibility
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Rani, Utpala; Suryatimur, Kartika Pradana; Wahyuningtiyas, Titania Nur
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.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
Pengaruh Pelayanan Mobile Banking Terhadap Kepuasan Nasabah di Yogyakarta Kumalasanti, Maria; Susliyanti, Eni Dwi
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.v11i2.1212

Abstract

This study aims to examine the effect of speed, security, accuracy and trust on banking customer satisfaction, either partially or simultaneously. This type of research is a verification research using a quantitative approach. The sample of this research is 100 respondents taken by census method. Data collection techniques using questionnaires and surveys. The data analysis method used multiple linear regression tests, classical assumption tests, hypothesis testing (T test, F test and R test), then the data was processed using the IBM SPSS Statistics 24 application. The results of the F test showed that the four variables were speed, safety, data accuracy. , and trust simultaneously has a significant effect on customer satisfaction in Yogyakarta. The results of the T test show that there is a partial effect of speed, security, accuracy and trust on customer satisfaction in YogyakartaKeywords: Content Marketing, Customer satisfaction
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH (SAP), SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGALAMAM PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALTAS LAPORAN KEUANGAN: (Studi Empiris Pada Pemerintah Provinsi Maluku) HULISELAN, MENY
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.v11i2.1213

Abstract

The purpose of the study is to find out empirically the effect of understanding government accounting standards, regional financial accounting systems, experience in managing regional property on the quality of regional financial reports. This research is stand as empirical research by used purposive samping as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of government accounting standards has a significant positive effect on the quality of financial statements, the regional financial accounting system has a significant positive effect on the quality of financial reports, but the experience of managing regional property has no significant effect on the quality of the financial statements of the Maluku Provincial Government.
PENGEMBANGAN POTENSI PRODUK LOKAL SEBAGAI UPAYA PEMBANGUNAN PARIWISATA YANG BERBASIS MASYARAKAT Wahyudi, Indra; Rahman, Aliah; Ollong, Emy; Persulessy, Sylvia Irene
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.v12i1.1214

Abstract

Maluku as an archipelagic province has natural beauty that can be utilized to improve the economy and welfare of the Maluku people. With the characteristics of beautiful islands, strong culture and local wisdom of the population, if maximized for the use of business opportunities, it is business development in the tourism sector. Blue economy is a new idea in development that is oriented towards the marine sector. The country of Morella is located along the coast with varying heights above sea level. The condition of the village which is located on the clean coast makes the country of Morella has many coastal tourist locations that are often visited by tourists, both local, national and foreign tourists. Besides being cheap, beach tourism is famous for its underwater beauty, which is the best diving and snorkeling spot. The problem that exists in the coastal tourist locations of Morella Village is that they have inadequate infrastructure so that it affects tourist attractions. In addition, there are no sales of local products as souvenirs typical of the country of Morella. The purpose of this research is to improve the community's economy by developing knowledge and skills of human resources in the production and marketing process, to improve the welfare of the community. The solution offered is to make a draft policy which is submitted to the Village/State party for further making a State Regulation that is made together with the Village Saniri.

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