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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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Dampak Brand Image, Fashion Lifestyle Dan Harga Terhadap Keputusan Pembelian Pakaian Branded Preloved Di Online Shop Ambardi, Ambardi; Aini, Nur; Husnayeti, Husnayeti; Helmi, Helmi
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.v12i1.1279

Abstract

The purpose of this study is to find out and analyze the impact of Brand Image, Fashion Lifestyle, nd Price on Purchase Decisions for Branded Preloved Clothing in the Online Shop. This research uses descriptive qualitative and quantitative methods. Determination of the sample using certain criteria, namely respondents who follow the Instagram account @Latacha.Thriftshop and have bought preloved branded clothes at thriftshop @Latacha.Thriftshop at least 1 time. The sampling technique in this research uses a non-probability sampling technique using a purposive sampling method. Then the questionnaire was assessed using a Likert scale which was given a score of 1-5 for each question item, then the Instrument Test and Classical Assumption Test were carried out as well as Multiple Linear Regression Analysis and hypothesis testing. The results of this study conclude that the brand image variable has a significant effect on preloved purchasing decisions in online shops. The next variable price also has a significant effect on the purchase decision variable of Preloved onlineshop. And lastly, the Fashion Lifestyle variable also has a significant effect on preloved purchasing decisions in online shops
PENGARUH BOOK TAX DIFERRENCE YANG DIUKUR DENGAN FIXED ASSETS, SALES GROWTH DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE : (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Indriani, Ida
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.v12i1.1282

Abstract

The purpose of this study is to find out how Book Tax Difference as measured by the ratio of Fixed assets, Sales growth and Deffered tax expenses affects the possibility of Tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. The research method used is a descriptive research method and verification analysis.The population in this study consisted of manufacturing companies listed on the Indonesia Stock Exchange. Sampling in this study was carried out by purposive sampling technique. There are 14 manufacturing companies that meet the criteria to be used as research samples.The analytical method used is Multiple Linear Regression analysis. Based on the results of the study using analysis of the coefficient of determination, it shows that partially the variable that has the most influence on the Tax avoidance variable is the Sales Revenue variable (X2) of 15.4% and followed by the Deffered tax expense variable of (X3) of 15.1% and the Fixed variable Assets (X1) of 13.1%. Thus the overall effect is 43.6% while the remaining 56.4% is contributed by variables other than Fixed assets, Sales growth, and Deffered tax expenses. Based on the output results using SPSS 16.0, the coefficient of determination can be obtained, which is equal to 0.436. This means that simultaneously Fixed assets (X1), Sales growth (X2), and Deffered tax expenses of (X3) affect Tax avoidance (Y) of 43.6 % while the remaining 56.4% is influenced by other factors not examined in this study.
KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR Ngulya, Fatkhatul; Nurcahya, Yulida Army
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.v12i1.1288

Abstract

Auditor switching is an event where the company changes its cooperation with the auditor and the Public Accounting Firm (KAP). Auditor switching can be done either mandatory or voluntary. Voluntary auditor switching can be caused by several factors such as financial distress, audit fees, and audit delay. Accounting phenomena that have occurred, such as the Enron and KAP Arthur Anderson cases, the Waste Management Inc case, the Satyam case in India and the PT Great River International, Tbk. case, prove the need for auditor independence in carrying out audit work in a company. One way that can be done to maintain auditor independence is to conduct auditor switching, so that the cooperation that exists between the auditor and the company is maintained properly. This research is a qualitative research where the researcher uses the literature study method. This literature study was conducted by researchers referring to previous studies to further analyze the effect of variables such as financial distress, audit fees, and audit delay on auditor switching in manufacturing companies. According to the results of literature studies that have been carried out by researchers in previous studies, it can be concluded that the financial distress variable has no effect on the occurrence of auditor switching, while the audit fee and audit delay variables have implications for the occurrence of auditor switching in manufacturing companies.
PENGARUH WORK FROM HOME DAN WORK LIFE-BALANCE TERHADAP WORK ENGAGEMENT DENGAN JOB SATISFACTION SEBAGAI PEMODERASI PADA WORK ENGAGEMENT KARYAWAN PT. BANK CENTRAL ASIA TBK SAAT PANDEMI COVID-19 Pujiati, Devi; Emilisa, Netania; Romadhania, Nurizahara
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.v12i1.1293

Abstract

Since December 2019, the coronavirus (COVID-19) has spread rapidly on a global scale, severely affecting organizations from all sectors of activity. A banking employee is someone who is in charge of handling customers, seeking incoming funds, offering credit and bank products. Therefore, to ensure the job satisfaction of bank employees. The purpose of this study was to examine the effect of working from home and work-life balance on job satisfaction and bank employee job involvement. The survey resulted in 150 respondents. The method used to analyze this research is instrumental tests such as validity, reliability, and hypothesis testing using SPSS version 22 and SEM analysis. This study explores the perceptions of employees working at PT. Bank Central Asia Tbk to verify the validity and reliability of research instruments. The results of the study show that working from home has a positive effect on job satisfaction, work-life balance has a positive effect on job satisfaction, job satisfaction has a positive effect on work involvement.
IMPLEMENTASI REMOTE AUDIT DI ERA PANDEMI COVID-19 AWISIANTI, MITA; Susilo, Ghina Fitri Ariesta
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.v12i1.1295

Abstract

The COVID-19 pandemic has caused the structure of life to change, such as the way auditors work. All access is limited and the auditor's work is hampered. So one alternative that can be done is to carry out a remote audit. This study aims to determine the implementation of remote audits in the era of the COVID-19 pandemic. This study uses a qualitative approach and is included in the literature review. The data used by researchers is secondary data, namely using previous research. Sources of information are obtained by collecting relevant information regarding the implementation of remote audits in the era of the COVID-19 pandemic. The results of the study show that the implementation of remote audits has been carried out by foreign government entities and by domestic agencies or institutions. The remote audit implementation includes the planning stages, document review, field inspections, remote interviews and closing meetings.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Faisal, Yusuf; Indriyani, Indriyani; Mayang, Titin; Muhamad4, Adam
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.v12i1.1307

Abstract

The purpose of the study is to find out empirically the effect of competence of human resources and accounting information systems on the quality of financial reports. This research is stand as empirical research by used saturation sampling 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 competence of human resources has no significant positive effect on the quality of financial statements, but the accounting information systems has a significant positive effect on the quality of financial reports Mitra Madani Sejahtera Cooperative.
PENGUJIAN EFEK MODERASIAN E-GOVERNMENT PADA HUBUNGAN ICT DEVELOPMENT DAN MOBILE PAYMENT DENGAN LEVEL KORUPSI DI NEGARA MAJU DAN NEGARA BERKEMBANG Kartika, Eri; Aulia, Darlin
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.v12i1.1312

Abstract

Several studies have stated that ICT development, mobile payments, and e-government have an impact on corruption, although other studies say they have no effect on corruption. This study aims to analyze the impact of ICT development and mobile payment with or without e-government moderation on the corruption index in developed and developing countries. This study also adds control of corruption data as a control variable. Researchers used the cross-section method to process data samples consisting of 59 developed countries and 72 developing countries. The approach used is a quantitative approach, and the data used are secondary data published in 2017 and 2018. The results show that there is a significant influence between ICT development, mobile payment, and e-government moderation on corruption in developed countries. Meanwhile in developing countries, the significant influence is only shown by ICT development towards corruption without e-government moderation. This study only focuses on corruption in the public sector in developed and developing countries.
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE DAN INTERNAL LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA PELAKU UMKM KOTA SURAKARTA Sheda, Ghegana Ariel
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.v12i1.1323

Abstract

This study aims to analyze (1) financial knowledge, (2) financial attitude and (3) internal locus of control on personal financial management behavior in Small and Medium Enterprises in Surakarta City. The population in this study were MSME Entrepreneurs in the Online Shop Marketplace in Surakarta City and the sample in this study amounted to 80 MSMEs in the Online Shop field, the method used was purposive sampling. Based on the results of the t test, financial knowledge does not have a significant effect on financial management behavior in Online Shop MSME actors. The indicators of financial attitude and internal locus of control have a significant influence on the financial management behavior of Online Shop MSME actors. The results of this research can be used as input and reference material for SMEs in overcoming obstacles to financial management when running their entrepreneurship.
COMPARISON OF FACTORS AFFECTING THE LEVEL OF FRAUD IN LQ-45 INDEX CORPORATE FINANCIAL REPORTS Amsaroka, Muhamad Hayan
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.v12i1.1327

Abstract

This research intends to identify the possibility what companies listed on LQ 45 Index will commit the fraudulent financial statement after the Covid-19 pandemic. In addition, the research aims to assign the most influential account will commit in fraudulent financial statement. In this research, Companies listed on the LQ 45 Index in 2020 and 2021 were selected be the sample for this research, and financial reporting from 2020 and 2021 was collected. Using the Beinish Model M-Score, sample was divided into two groups, namely manipulators and non-manipulators. Furthermore, to find the most influential variables, a Mann Whitney test was carried out by using the SPSS. The result indicates that in 2020 and 2021, respectively, around 10% and 17% of registered companies are suspected of committing fraud. This study also reveals accounts in financial statements such as revenue, sales, profit, and cash flow to be very important key accounts that need to be considered in assessing financial statements because the information contained a significant possibility to be manipulated.
FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA PUSKESMAS DI KOTA YOGYAKARTA Satia Pratama, Muhammad Alfi; Segarawasesa, Fajar Satriya
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.v12i1.1355

Abstract

Accounting fraud is an act of fraud committed by an individual or companygroup for profit. Acts of fraud can be bad for investors as well as,even other stakeholders.This study aims to empirically test the effectiveness of the internal control system, empirically the effectiveness of information asymmetry, empirically the effectiveness of conformity compensation, empirically the effectiveness of religiosity, empirically the effectiveness of implementationGood Corporate Governance accounting at the health center in the city of Yogyakarta. The population in this study were all health centers in the city of Yogyakarta and the sample taken in this study was 36 sample consisted of heads of Administrative Sub-divisions and Financial Staff. The research method uses quantitative methods using primary data obtained from questionnaires that are distributed randomlyoffline. The data analysis technique used is descriptive statistical analysis technique with the programStatistical Program for Social Science (SPSS) Version 26. The results of the study show that the internal control system, information asymmetry, compensation suitability, religiosity and implementation Good Corporate Governance does not affect the tendency of accounting fraud at the health center in the city of Yogyakarta.

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