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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 UPAH TERHADAP MOTIVASI KERJA NARAPIDANA YANG MENGIKUTI PEMBINAAN PABRIK GARMEN DI LAPAS KELAS I MAKASSAR Syawal, Fachri; Rahayu, Mulyani
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.v11i2.1215

Abstract

It should be noted that there are many factors that can motivate a person to perform at their best and salary is not the only one, but salary is a very significant motivating factor and can push a person to perform at their best. The inmate follows coaching by giving doing a profitable job. Therefore, they have the right to be paid for their hard work. The variables studied were the labor motivation wage variable of inmates involved in the construction of garment in Makassar Class I Correctional Institution, the method used in this study was quantitative research. In conducting the research, the author distributed questionnaires to 63 respondents in the form of inmates who had participated in clothing training sessions. The questionnaire used in this study consisted of 20 statement items on the research variables. When analyzing the data in this study using descriptive analysis through simple linear regression test, data normality test, significance test and determination test using IBM SPSS 25. When testing the research hypothesis, the researcher performed a t-test to find out which research hypotheses were accepted and rejected. Based on the results of the study, the value of t Count > t Table is (14,503 > 2,000). So this indicates that Ho is accepted, which means that there is an influence between the wage variable on the prisoner's work motivation variable. Then the percentage influence of the wage variable on the work motivation variable is given based on the results of the determination test of the R-squared value of 0.775. From this it follows that the influence of the wage variable on the work motivation variable is 77.5%. While the remaining 22.5% are influenced by other variables that are not explained in this study.
STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Hiong, Lauw Sun; Louw, Febriana; Indah, Nopiani
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.v11i2.1222

Abstract

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.
ANALISIS AKUNTANSI PIUTANG TRANSFER KE DAERAH DAN DANA DESA UAPBUN BA-999.05 Herdiyana, Deni
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.v11i2.1223

Abstract

The study was conducted to analyze the implementation of receivable accounting for transfer to the regions and village funds, and also comparing the accounting standards regarding transfers to the regions and village funds with the implementation carried out by UAPBUN BA-999.05. The research method used is a qualitative approach, namely literature study and descriptive analysis. The conclusion of the study is that in general the recognition, measurement, recording, presentation and assessment of TKDD have referred to the applicable regulations. However, there are differences in the recording of accounts for TKDD receivables transactions. Keywords: transfers to regions, village funds, TKDD receivables  
PENDEKATAN THEORY OF PLANNED BEHAVIOR DALAM MELAKUKAN SERTIFIKASI HALAL BAGI PELAKU UMKM SEKTOR HALAL FOOD DI KABUPATEN BANGKALAN Sholihah, Amaliatus; Setiawan, Firman
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.v11i2.1231

Abstract

ABSTRACT The Law on Halal Product Guarantee as stipulated in Law Number 33 of 2014 was officially passed on October 17, 2019. This has changed the nature of halal certification which was originally voluntary for business actors to become mandatory. However, in reality, until now in Indonesia, especially in Bangkalan Regency, there are still many MSME actors who have not implemented halal certification. There are several reasons that make MSME players reluctant to apply for halal certification, including the assumption that obtaining halal certification is a waste of time, money and effort, besides that they also think that applying for halal certification requires a fairly long process. In fact, this Halal certificate should be part of the responsibilities and duties of MSME actors to ensure product safety through a system set up by the Halal Product Guarantee Agency (BPJPH). Based on these problems, this study aims to determine the sentiment of MSME actors in carrying out halal certification. . Therefore, understanding what they think, what they do, as well as the perceived social influence, is very important to identify interest in a particular thing. Like the interest to do halal certification. This research is descriptive qualitative through phenomenological analysis. The data collection process will be carried out by conducting interviews and observation methods. Furthermore, it will be studied and explained clearly so that a conclusion is obtained to provide an overview of the actual situation of the research object which will then be published by an accredited journal so that it can be used as a new reading or reference.
Pengaruh Keselamatan Dan Kesehatan Kerja Serta Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Asthenu, Jean Rosalina; Pattipeilohy, Victor R.
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.v11i2.1234

Abstract

Employee productivity of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch in carrying out work is decreasing (low), this is due to the lack of employee knowledge about occupational safety and health and inadequate facilities in the work environment. The purpose of this paper is to examine the work productivity of employees and at the same time provide solutions for improvement. The method used is quantitative analysis in the form of theoretical studies and expert opinions about maximum employee productivity. The results showed that the work productivity of employees of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch is not optimal. To increase the work productivity of employees of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch can be done by conducting socialization to employees about occupational safety and health, and paying attention to facilities in the work environment in the form of K3 equipment in carrying out employee work so that an increase in employee productivity is expected. Keywords: 1) Occupational Health and Safety; 2) Work Environment; 3) Productivity
Determinan Risiko Pembiayaan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2021 Rhamadhani, Devi Nur; Wafaretta, Vega
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1241

Abstract

The financing risk of Islamic People's Financing Banks (BPRS) in Indonesia needs special attention, because the high ratio of non-performing loans exceeds the maximum limit set by the Financial Services Authority (OJK) of 7%. Therefore, this study aims to examine the effect of financial ratios on the risk of BPRS financing in Indonesia for the quarterly period 2019-2021. These financial ratios (minimum capital ratios, profitability ratios, liquidity ratios, operational efficiency ratios and profit-sharing financing ratios) can then become a concern for BPRS so that they are managed properly as a basis for managing financing risk. The number of samples in this study was 1344 which were analyzed using panel data regression. This analysis shows that the previous period's capital adequacy acted as a reserve for BPRS, thereby encouraging banks to minimize financing risks. Meanwhile, increasing BPRS efficiency can reduce financing risk. Profit sharing financing with strict selection also has a negative effect on financing risk. Profitability and liquidity do not affect financing risk because the ability of BPRS to maintain profit performance varies and there are variations in risk exposure to customers that have no impact on financing risk. The implication of this research is that the BPRS needs to maintain financial ratios to comply with OJK regulations. In addition, the BPRS needs to maintain capital adequacy, efficiency, and the amount of financing disbursed so that financing risks are under control. In addition, good management of profit-sharing financing can be applied to other financing. Future research can develop research with other variables that affect the risk of BPRS financing in Indonesia.
DIGITALISASI MARKETING DALAM UPAYA UNTUK PENINGKATAN KUNJUNGAN PARIWISATA DOMESTIK DI KOTA SURAKARTA Darmaningrum, Kurniawati; Wijiastuti, Sri; Sumarto, Laksono; Darsono, Darsono; Alhusin, Syahri
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.v12i1.1244

Abstract

Indonesian tourism is currently still feeling the impact of the COVID-19 Pandemic that has occurred throughout the world. The COVID-19 pandemic has destroyed the tourism industry and the creative economy in Indonesia. The COVID-19 pandemic has caused tourism trends to change, shifting tourism trends in Indonesia have also impacted several businesses. In order to survive, of course, restaurant industry players must innovate in line with shifts in consumer behavior and habits. This study aims to see directly the impact caused by the COVID-19 Pandemic on three business categories, namely hotels, tourist destinations and restaurants, then create several strategies with the role of digital marketing to increase Indonesian tourism trends in the midst of a pandemic, or even until the pandemic is over. It is hoped that these strategies can revive the tourism sector and the creative economy in Indonesia, which were in a very bad slump when the pandemic hit. The objectives of this study are as follows: (1) to find out whether Social Media Content Marketing has an effect on brand equity, and (2) to find out whether brand equity has an effect on intention to visit
ANALISA KUALITAS LAYANAN PADA CV. SINGOYUDHO NUSANTARA Apriliana, Apriliana; Sukaris, Sukaris
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.v11i2.1246

Abstract

The purpose of this research is to identify service quality factors and identify ways that can be done to improve service quality. This research was conducted at CV.Singoyudho Nusantara which is located in Betoyokauman Village, Betoyokauman Village, Manyar Gresik District, East Java. This type of research is descriptive qualitative research. The data source used is the primary data source. Retrieval of data in this study using observation, interviews, and documents. The results that can be concluded in this study identify the quality of service that must be implemented by suppliers, namely being listed as a vendor who has AK3 and CSMS certificates, implementing 6 on namely on safety, on time, on scope, on quality, on cost and on clean, has work experience , the qualifications of the quality of the goods as evidenced by material tests and the speed of delivery and the payment system in the form of non-cash invoices. CV.Singoyudho Nusantara has implemented service quality, in the form of Reliability: levering accuracy, delivery speed is able to accommodate urgent goods. Assurance : polite appearance and in accordance with speech . Responsiveness: always responds quickly when problems occur. Assurance: always maintain politeness in both behavior and speech. Empathy: responsive and fast in communication. To increase customer satisfaction, the methods or strategies that can be implemented are to avoid miscommunication between CV.Singoyudho and customers, always respond quickly when contacted by customers and improve service quality according to standards in customer companies.
ANALISIS PENGARUH EARNING PER SHARE DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN : (Studi Kasus Pada PT Astra International Tbk Tahun 2015-2019) Wibowo, Dedi; Agustina , Risma Citra; Simamora , Saur Cotanius
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.v11i2.1247

Abstract

This study aims to determine the effect of earnings per share and return on equity on company value. The sample in this study was PT Astra International Tbk in 2015-2019. This study used secondary data in the form of financial statements obtained from the www.idx.co.id website and the PT Astra International Tbk website. The analysis methods used are multiple linear regression analysis and data analysis using SPSS software version 25. The results of the study partially show that earnings per share have a significant effect on company value with significance 0,002 < 0,05, while return on equity does not have a significant effect on Company Value. The results of the study simultaneously show that earnings per share and return on equity affect the company's value by significance 0,006 < 0,05. Keywords: Earning Per Share (EPS), Return On Equity (ROE), Nilai Perusahaan.
DETERMINAN PROFITABILITAS DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Alfiana, Dede; Ichwanudin, Wawan; Khaerunnisa, Enis
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.v12i1.1265

Abstract

This research was conducted with the aim of knowing the ability of leverage to mediate the implications of profitability on firm value, with sales growth and cash turnover as determinants of profitability. The population in this study are companies from the trade, service and investment sectors in the tourism sub-sector, restaurants and hotels listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020 with a total population of 19 companies. The antecedent variable of company growth is proxied by sales growth and the activity ratio is proxied by Cash Turnover, the independent variable of profitability is measured using ROE (Return on Equity), the dependent variable of company value is proxied by PBV (Price Book Value), and the intervening variable Leverage is proxied by DER (Debt to Equity Ratio). This study uses secondary data obtained from ICMD (Indonesian Capital Market Directory) for 2016-2020. Testing was carried out using SPSS. The results showed that sales growth has a positive effect on profitability, cash turnover has a positive effect on profitability, profitability has a positive effect on leverage, leverage has a positive effect on firm value, profitability has a negative effect on firm value, leverage mediates profitability on firm value..

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