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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
 115   116   117   118   119 
ANALISIS PENDAPATAN USAHA TANI BAWANG MERAH DI DESA SUNGAI RUMPUN KECAMATAN GUNUNG TUJUH KABUPATEN KERINCI Zasriati, Masrida; Sarmigi, Elex
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.v12i3.1705

Abstract

This study aims to analyze the development of the shallot farmer business based on income and costs incurred. The population of this study were shallot farmers in Kerinci Regency, while the sample for this study were shallot farmers in Sungai Rumpun village as many as 76 respondents. This research approach is descriptive quantitative by analyzing the income and costs incurred by farmers, without examining the causal relationship deeper. The results of this study indicate that the total income of shallot farmers in Sungai Rumpun Village is Rp. 1,291,600,000 with an average of Rp. 16,994,736.84 per harvest season. The total cost is Rp. 688,804,958.33 with an average of IDR 9,063,233.14 per harvest season. The net income of shallot farmers in Sungai Rupun Village per harvest season is Rp. 602,795,041.67 per harvest season with an average of Rp. 7,931,513.71 per harvest season.
PENILAIAN KINERJA KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ARU Masidonda, Jaelani La; Sahupala, Jusuf; Baadilla, Julia Annadzmi
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.v10i1.1714

Abstract

This study aims to assess the financial performance of the Aru Islands Regency Region in 2017-2020. This research is a quantitative descriptive research, carried out at the Regional Financial and Asset Management Agency (BPKAD) of Aru Islands Regency. Data collection uses the documentation method. The data analysis technique uses regional financial ratio analysis. The results of the analysis show that the performance of the local government of Aru Islands Regency, seen from the ratio of independence, can be said to be low, meaning that the level of regional independence is low and still depends on revenue from the center. PAD financial effectiveness ratio can be categorized, not effective. Regional financial efficiency ratios are quite efficient. The ratio of compatibility between routine spending and development spending is not balanced. The PAD growth ratio experienced low growth. Keywords: Regional Financial Performance, Independence Ratio, Effectiveness, Efficiency, Harmony, and Growth.
ANALISIS BELUM OPTIMALNYA REALISASI ANGGARAN BELANJA PADA BAGIAN UMUM SETDA MALUKU Masidonda, Jaelani La; Muslim, Muslim; Nursan, Ayun Karmila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.1715

Abstract

This study aims to analyze the not yet optimal realization of the expenditure budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach and is supported by in-depth interviews, in which the researcher explains existing phenomena using numbers to obtain an overview and characteristics of the conditions under study. Data collection is done by means of interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study indicate that the results of the analysis of variance on state spending in 2019 - 2020 show an increase. Meanwhile, the results of the analysis of budget growth in 2020 show not good. This is because the growth value is negative, which is caused by refocusing. Keywords: Analysis, Budget, Expenditure Realization
ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP BUDAYA MUTU PERGURUAN TINGGI SWASTA DI WILAYAH PROVINSI MALUKU Masidonda, Jaelani La; Hariyanti, 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.v11i2.1716

Abstract

This study aims to reveal the post-covid-19 quality culture through examining internal factors that influence the internal quality culture at private tertiary institutions (PT) in the Maluku region. This research is a quantitative research, the object of research is at private universities in the Maluku region. Conducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The analytical tool, namely inferential analysis, is used by SPSS through multiple regression. The results of the study explain that the quality culture in post-covid 19 tertiary institutions in the Maluku region is significantly influenced by internal factors through the variables of management support, facilities and infrastructure, regulation and finance. Keywords: quality culture, management support, regulation, finance and finance
PENGARUH DIGITAL MARKETING DAN ONLINE CUSTOMER REVIEW TERHADAP NIAT BELI KONSUMEN PADA MARKETPLACE SHOPEE DI SURAKARTA Pahlevi, Aga Reza; Lestari, Wuryaningsih Dwi
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.v12i3.1720

Abstract

The research objective is to analyze the effect of digital marketing and oonline customer reviews on consumer purchase intentions at the Shopee marketplace in Surakarta. The samples in this study were people who had lived in Surakarta more than 4 years and used the Shopee application for more than one year and the samples taken were 100 pe ple. primary data type, data collection using a questionnaire. Data analysis used multiple linear regression tests, t tests, f tests using SPSS versi n 25. The results of the analysis show that digital marketing and oonline customer reviews each have a positive and significant effect on consumer purchase intentions at the Shopee marketplace in Surakarta
ANALISA LAPORAN KEUANGAN MENGGUNAKAN RASIO LIKUIDITAS PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT AL-ITTIHAD RUMBAI TAHUN 2019-2021 Ningsih, Nadia Yulisma; Menhard, Menhard; Sari, Maya 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.v12i3.1725

Abstract

This study aims to see how the liquidity of the BMT Al-Ittihad Savings and Loans and Sharia Financing Cooperative (KSPPS) BMT Al-Ittihad is viewed from the Liquidity Ratio. This research was conducted at the BMT Al-Ittihad Rumbai Savings and Loans Cooperative and Sharia Financing (KSPPS) which is located at Komplek Damar No. 610 Camp PT. CPI, Rumbai Pekanbaru City. The research object used is the financial statements of KSPPS BMT Al-Ittihad, namely the Financial Position Report from 2019 to 2021. This research data was obtained through observation. The method of data analysis used in this study is a descriptive method, namely a method that is carried out by collecting, processing, presenting and analyzing data so that a detailed picture of the research is obtained. The results of the study show that 1) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Current Ratio is said to be not good because the Current Ratio percentage value is below the industry average standard of 200% or Current Ratio <200%. In 2019 the percentage value is 124%, in 2020 it is 112% and in 2021 it is 114%. 2) The liquidity of KSPPS BMT Al-Ittihad in 2019-2021, seen from the Quick Ratio, is said to be not good because the Quick Ratio percentage value is below the industry average standard of 150% or Quick Ratio <150%. In 2019 the percentage value is 122%, in 2020 it is 112% and in 2021 it is 114%. 3) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Cash Ratio is said to be not good because the Cash Ratio percentage value is below the industry average standard of 50% or Cash Ratio <50%. In 2019 the percentage value is 33.8%, in 2020 it is 8.89% and in 2021 it is 13.9%.
ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Putri, Dinda Ramadhani; Azis, Azolla Degita; Rizqi, Muhammad Nur
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.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
PENGARUH PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS DAN DAMPAKNYA TERHADAP PROFITABILITAS: (Studi Kasus pada PT. Semen Indonesia (Persero) Tbk. Periode 2012-2022) Irsyad, Ersy Muhamad; Yusnita, Rita Tri; Lestari, Suci Putri
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.v12i3.1732

Abstract

The purpose of this study was to determine and analyze the effect of inventory turnover on liquidity as measured by quick ratios and its impact on profitability through the operating profit margin at PT. Semen Indonesia (Persero) Tbk. The research method used is quantitative with a causal method and a case study approach. The data used is secondary data because the data obtained is from the annual and quarterly financial reports of PT. Semen Indonesia (Persero) Tbk., period 2012-2022. The data analysis tool used is path analysis. Based on the research result, it is known that inventory turnover has a positive and insignificant direct effect on liquidity (quick ratios). Inventory turnover has a positive and insignificant direct effect on profitability (operating profit margin). Inventory turnover has no significant effect on profitability through liquidity
PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM): (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2017-2021) Damayanti, Atika Putri; Suryaningrum, Diah Hari
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.v12i3.1733

Abstract

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia 2017-2021) Rachman, Ananda Putri Pratiwi; Handayani, Asih
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.v12i3.1734

Abstract

This study aims to analyze the effect of intellectual capital, institutional ownership, and leverage on the integrity of financial statements. The population of this study consists of companies operating in the primary consumer goods sector and listed on the Indonesia Stock Exchange between 2017 and 2021. The research sample consists of 25 companies selected by purposive sampling. The data used in this research are financial reports and annual reports. . The analysis was carried out quantitatively, by applying panel data regression analysis using Eviews 12 software, with a significance level of 5%. The results show that there is a positive effect between intellectual capital and institutional ownership on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.

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