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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
 113   114   115   116   117 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Lampung) Petricia, Vina; Soedarsa, Herry Goenawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1602

Abstract

The ability of an auditor to detect fraud is no longer a kept secret. One of the auditor's abilities, and hence one auditor's qualities, is to detect fraud and explain abnormalities throughout the audit. This ability is supported by the auditor's understanding of the different types of fraud, their characteristics, and how to detect them. However, due to a variety of factors, many auditors fail to detect fraud. As a result, this study was conducted to empirically prove the influence of Red Flags, Time Pressure, Professional Skepticism, Competence, Independence, and Professionalism. The population in this study is the entire target population of BPK Representatives of Lampung Province auditors. Saturation sampling to obtain a sample of 48 questionnaires from all those distributed, with 35 respondents responding. The analytical method used was descriptive analysis using the IBM SPSS Statistics 26 application. The findings of this study show that Red Flags, Professional Skepticism, Competence, Independence, and Professionalism all have a positive and sig influence. On the other hand, the results of the Time Pressure variable have no positive and insignificant effect on the auditor's ability to detect fraud.
PENGARUH SALES PROMOTION APLIKASI TIKTOK, ONLINE COSTUMER REVIEW DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PENGGUNA TOKOPEDIA : (MAHASISWA FEBI 2021 UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG) Maghfirotul Hasanah, Fadila; Priantilianingtiasari, Ruly
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1612

Abstract

Current technological developments have made a shift in behavior in consuming a product from offline to online, this is marked by the development of e-commerce which has increased significantly Increasing online sales requires several things, one of which is sales promotion for the TikTok application, online customer reviews, and prices which have recently received attention from the business community and academics in relation to purchasing decisions. This study aims to determine the effect of the TikTok application sales promotion on purchasing decisions, the effect of online customer reviews on purchasing decisions, the effect of price on purchasing decisions and to determine the effect of TikTok application sales promotion, online customer reviews and prices simultaneously on purchasing decisions. The approach used is associative quantitative research, with Tokopedia and TikTok users as the population, with the number of Fakultas Ekonomi dan Bisnis Islam 2021 students at Universitas Islam Negri Sayyid Ali Rahmatullah Tulungagung of 3.537 students who are the population in this study, using the Slovin formula as the basis for taking the number of samples, namely 392 using the probability sampling technique and data collection using a questionnaire with a Likert measurement scale. The data were processed using SPSS version 22 through multiple linear regression. With the results of the TikTok application sales promotion research that has a significant effect on purchasing decisions, online customer reviews have a significant effect on purchasing decisions, prices have a significant effect on purchasing decisions and simultaneously TikTok application sales promotion, online customer reviews and prices have a significant effect on purchasing decisions.
PENGARUH KUALITAS LAYANAN, NILAI PELANGGAN DAN LETAK GEOGRAFIS TERHADAP LOYALITAS PELANGGAN PADA VIA SALON TRENGGALEK Rosyida, Sylvia Halimatur; Priantilianingtiasari, Ruly
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1613

Abstract

Growth in the hair care salon service industry in Indonesia own great potential to continue to grow, public awareness to care for hair is influenced by changes In the changing lifestyle of society and the new modern style that exists. improving services at hair care salon services, several factors are need a few things improving service quality, paying attention to customer value and maintaining geographichal location. This research aims to understand the effect of Service Quality, Customer Value and Geographical Location, on Customer Loyalty in Via Salon Trenggalek. The methodology used in this research uses is a quantitative approach with primary data obtained by filling out the Google form questionnaire. The population of this research is customers of Via Salon Trenggalek. There were a total of 70 respondents when taking samples using the Lemeshow’s  formula. This research uses SPSS 22 for data analysis, using multiple linear regression. The result of the research show that the variable Service Quality has no positive effect on Customer Loyalty, the customer value and geographical variables partially have a positive effect on customer loyalty on Via Salon Trenggalek. In addition, simultaneously service quality, customer value, and geographichal location affect customer loyalty at Via Salon Trenggalek.
ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT ADARO ENERGY Tbk PERIODE 2018-2022 Simamora, Dian Sinar; Silaban, Nurlela; Mendrofa, Tuberta Rosviani; Toruan, Grace Anastasia Octavia Lumban; Sipayung, Rizki
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1615

Abstract

Using the financial ratio method from 2018 to 2022, this study aims to find out the economic ratio analysis of the financial performance of PT Adaro Energy Tbk. Current ratio (CR), Debt to debt-to-equity ratio (DER), and Return on Asset (ROA). The data used in this study is from the financial statements for 2018-2022. The quantitative descriptive data analysis used aims to provide an overview of the financial position. The liquidity ratio of PT Adaro Energy Tbk is seen from the average CR (Current Ratio) of 188.84 % over the last five years, which indicates that the liquidity ratios of PT ADARO Energy Tbk are not good. The solvency ratio of PT Adaro Energy Tbk is also seen from the average DER (Debt to Equity) of 188.84%. This shows that the financial ratio of PT Adaro Energy Tbk is not good. According to the average DER (Debt to Equity Ratio) in the last five years, the solvency ratio of PT Adaro Energy Tbk is 144.46%. This shows that the ratio of debt to equity of PT Adaro Energy Tbk is not good. With an average return on assets (ROA) of 11.94% over the last five years, PT Adaro Energy Tbk has a higher profitability ratio than the industry average. Keywords: financial performance, financial statements financial ratios, liquidity ratios, solvency ratios, and profitability ratios
ANALISIS IMPLEMENTASI PENETAPAN MARGIN PADA PRODUK PEMBIAYAAN KENDARAAN BERMOTOR KHUSUS ASN MELALUI AKAD MURABAHAH DALAM PERSPEKTIF FIQH MUAMALAH DI PT. BANK SUMUT SYARIAH KANTOR CABANG PEMATANG SIANTAR Lestari, Mega Indah; Anggraini, Tuti; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1630

Abstract

This study aims to determine the implementation of setting margins on motor vehicle financing products specifically for ASN through murabaha contracts in the perspective of fiqh muamalah. This study uses a descriptive qualitative approach. Sources of data obtained through primary and secondary data, for data collection using observation, interviews and documentation. The results of this study are that in financing murabahah contracts at Bank Sumut Syariah, Pematang Siantar Branch, in implementing the margin, it is in accordance with the principle of permissibility in determining the magin. But in financing murabahah contracts for motorized vehicle products specifically for ASN, this is not in accordance with the principles of fiqh muamalah perspective, namely the principle of justice, because the determination of the profit margin is not explained in detail so that customers only know the selling price and purchase price without knowing the margin set by Bank Sumut. Sharia Branch of Pematang Siantar.
ANALISIS PERAMALAN EKSPOR BESI ATAU BAJA DARI INDONESIA KE SINGAPURA DENGAN METODE TIME SERIES Wiguna, Wiguna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1632

Abstract

Exporting iron or steel is a crucial sector for Indonesia's economy, and Singapore is one of its main trading partners in terms of exporting these products. In order to optimize the performance of iron or steel exports to Singapore, a deep understanding of the trends and patterns present in export data is necessary. Therefore, forecasting analysis using time series methods is highly relevant and required. The methodology used in this study is a descriptive-analytical method with data collection from secondary sources. The population consists of iron or steel exports from Indonesia to Singapore, with a sample comprising export data from 2017 to 2021, and the sample determination technique uses the purposive sampling method. The data analysis techniques used are descriptive statistical methods and time series forecasting. The research results indicate that the export of iron or steel from Indonesia to Singapore has shown a positive trend over the past five years, influenced by factors such as strong demand, resource availability, developing infrastructure, product quality, and so on. Based on the forecasting analysis, it is estimated that the demand for iron or steel from Indonesia to Singapore in the coming years will continue to increase. The findings of this research provide valuable insights for the players in the iron or steel industry in Indonesia, especially exporters and stakeholders in the supply chain. With accurate forecasting, production and delivery planning can be optimized, market trends can be identified, and demand fluctuations in Singapore can be anticipated.
PERSEPSI DAN PENGARUH KEMUDAHAN FINTECH DALAM PELAYANAN KEPUASAN PELANGGAN YANG MENDORONG AKSELERASI KINERJA UMKM MAGELANG Sriyono, Sriyono; Fadilah, Nur; Diansyah, Reni Nur; Teaningrum, Ratna Yulis
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1636

Abstract

The purpose of this study is to determine the effect of Fintech convenience in service on customer satisfaction. Customer satisfaction can be interpreted as a need that the customer wants to feel, and based on this experience, the customer has to experience it, and based on this experience, the customer considers whether it is worth visiting again. Satisfaction can also be interpreted as exploring the nature of the goods or services themselves, which provides a measure of customer satisfaction related to meeting consumer needs. This study uses descriptive qualitative analysis, collecting information from all the information about the themes and subjects discussed. The use of data collection techniques is a literature review approach using various excavation journals, articles, and secondary data. Quarrying data is collected and used as the main source of information. This research examines how fintech is applied to the development of SMEs. Based on research on the impact of fintech on SMEs, The Impact of Fintech on SMEs Based on research results, it can be said that 27.8% of MSME actors in Magelang City have implemented Fintech, but not all MSME actors in Magelang City have implemented Fintech.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU LINGGUA PADA HOME INDUSTRI MEBEL DI DESA NANIA KOTA AMBON Asrida, Wa; Rahabeat, Nicodemus
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

Abstract

This study aims to find out how to control the supply of linggua wood raw materials at the Rahmi Furniture home industry in Nania Village using the EOQ method. The results of the study show that the cost of purchasing raw materials is the same as the cost of storing raw materials so that the minimum total acceptable storage cost is IDR 1,529,965. while the economical purchase of raw materials can be made 10 times in one period and each order can order as many as 36 pieces of lingua board, resulting in very efficient costs. Keywords: control, inventory, raw materials, EOQ
ANALISIS DEGREE OF OPERATING LEVERAGE (DOL) ATAS PENGGUNAAN AKTIVA TETAP PADA KUD SUPER NEGERI LILIBOOY. Rahabeat, Nicodemus
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1654

Abstract

This study aims to find out whether the Super Village Unit Cooperative is able to cover depreciation costs on the use of fixed assets and to find out whether by using operating leverage analysis the cooperative is able to generate profits.To test the hypothesis taken, the analytical tool used is the degree of operating leverage (DOL) analysis.The results of the analysis show that cooperatives have not been able to achieve a level of efficiency, because the resulting level of operating leverage shows an increase in the first two years and has decreased in the last year. KEY WORDS : DOL, fixed assets and depreciation.
PEMBIAYAAN EKSTERNAL, MANAJEMEN LABA DAN FINANCIAL DEVELOPMENT: BUKTI EMPIRIS DARI ENAM NEGARA DI ASIA Titapasanea, Daniel Y.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1656

Abstract

The inconsistency of previous research findings motivated this study to examine the effect of external financing on earnings management using two financing components simultaneously. This study also examines the effect of financial development on the relationship between external financing and earnings management.The research samples are manufacturing companies from Indonesia, Japan, Singapore, South Korea, Malaysia and India. The total sample of companies used was 1,191 companies (5,128 observations). External financing is measured by the amount of changes in debt and equity. Earnings management is measured using the modified Jones model while financial development is measured using index numbers released by the World Economic Forum.The results of the study prove that there is a significant negative effect between external financing and earnings management. However, there is no evidence that the effect of external financing on earnings management is stronger in countries with large financial development index numbers than in countries with small index numbers. Keywords: Debt Financing, Equity Financing, Profit Management, Financial Development.

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