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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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ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PROVINSI JATIM UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JATIM TAHUN ANGGARAN 2018-2022 Jundia, Hilda Salma; Sarwono, Aris Eddy
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.v12i3.1738

Abstract

Analysis of financial statements, namely breaking down the records in the financial statements that are part of the basic information and examining important or related relationships using quantitative and non-quantitative data for the purpose of obtaining financial data that is considered important in decision-making, The purpose of this study is to be able to evaluate the financial performance of the East Java Provincial Government using an analysis of the regional budget reports for 2018–2022. This type of research is descriptive-qualitative with a case study approach. The information processed is a report on the implementation of the East Java Provincial Government's budget for the 2018-2022 fiscal year obtained from an online publication published on the official website https://djpk.kemenkeu.go.id/. This 53.807% is based on the East Java Provincial Government's LRA data processing for the 2018–2022 fiscal year. The analysis used in the analysis of regional economic indicators is financial ratio analysis, which calculates the degree of independence, the degree of fiscal decentralization, the efficiency ratio, the ratio of effectiveness, and the regional financial capability. The analysis used to analyze regional financial capacity is the calculation of the share and growth rate as well as a map of the capacity of the regional economy. Based on the calculations and analysis of regional economic indicators, it can be concluded that the relationship model for the degree of regional autonomy in Manado City is a better criterion. The level of decentralization of financial activities is still ongoing, but the efficiency ratio is very effective. Based on regional financial capabilities, it can be concluded that the economic situation of East Java Province is still not ideal. Based on market share and growth calculations, the position of East Java Province is in the second quadrant, and the profitability of the East Java province's economy is relatively high.
ANALISIS PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI ERA PANDEMI COVID-19 : (Studi Kasus Wajib Pajak UMKM Wilayah Jakarta Timur) Henriette, Gloria; Erasashanti, Annathasia.P.
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.v12i3.1740

Abstract

This study aims to analyze the effects of tax incentives, income levels, and digitalization on MSME taxpayers’ compliance in the era of the COVID-19 pandemic in the East Jakarta area. This study used a quantitative method using a Likert measuring device and the data were primary data obtained from questionnaires filled out by MSME actors in the East Jakarta area which has in total population of 240.512 MSMEs, with sampling techniques using the purposive sample method. The determination of the number of samples is determined using the Slovin formula and gets the results of 100 respondents. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Tax Incentives, Income Levels, and Digitalization have a significant and positive impact on Taxpayer Compliance
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kanivia, Aan; Dewi, Isti Riana; Rahmawati, Dewi; Wibowo, Kimiko Alberta
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.v12i3.1744

Abstract

This study aims to analyze the impact of financial ratios on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The four financial ratios examined are Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Data were obtained from the financial statements of companies listed on the IDX during the period 2020-2022. The analysis method used was multiple linear regression. The results of the study show that Debt to Equity Ratio (DER) has a negative and significant impact on stock returns, while Return on Equity (ROE) has a positive and significant impact on stock returns. However, Total Asset Turnover (TATO) does not have a significant impact on stock returns. The simultaneous test results indicate that all four independent variables (CR, DER, ROE, and TATO) collectively have a significant impact on stock returns. This research provides theoretical benefits for academics in expanding their understanding of the impact of financial ratios on stock returns. Additionally, the findings of this study have practical implications for companies, investors, and prospective investors in making investment decisions in the capital market.
Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Karyawan Divisi Steel pada PT. Tira Austenite Tbk Cabang Pulogadung Fitriani, Rahma; Sari , Imelda; Wilandari , Angestika
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.v12i4.1752

Abstract

PT. Tira Austenite Tbk is one of the leading Trade Industry in Indonesia. Required to have good employees in accordance with the desired qualifications in order to improve company performance and be ready to face increasingly rapid industrial competition. Company leaders must motivate employees to have high discipline in order to achieve company goals. This study aims to determine the effect of leadership style (X1) on employee performance (Y), to determine the effect of work discipline (X2) on employee performance (Y). as well as knowing the effect of leadership style and work discipline on employee performance. This study used a quantitative method with a questionnaire distribution technique to obtain primary data from employees of the Steel Division of PT. Tira Austenite Tbk Pulogadung Branch. The sample of this research is 50 employees using saturated sampling technique. The results of this study found that the Leadership Style variable (X1) has a significant and positive effect on performance (Y) with a tcount value of 4.122 > ttable of 2.011 and a significant value of 0.00 <0.05. Work Discipline Variable (X2) has no significant and negative effect on Employee Performance (Y) with a tcount value of -0.889 < ttable of 2.011 and a significant value of 0.379 > 0.05. Leadership Style (X1) and Performance Discipline (X2) simultaneously influence Employee Performance (Y) in the steel division at PT.Tira Austenite Tbk Pulogadung branch.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA INDUSTRI HOTEL, RESTORAN DAN PARIWISATA DI BEI Aritonang, Grace Gevani; Indriyani, Kristi
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.v12i3.1767

Abstract

In 2022 declared Covid-19 a global epidemic, Covid-19 had an impact on the medical, financial and economic sectors. This research was conducted to obtain empirical evidence of financial performance before 2018 and after Covid-19 until 2021 in the hotel, restaurant and tourism industry in Indonesia which are listed on the Indonesia Stock Exchange based on an analysis of profitability, solvency, liquidity, activity and market ratios . This type of research is a comparative study method with a quantitative descriptive approach with 20 samples. The analytical method will use statistical methods from the Statistical Package for the Social Science (SPSS) 25 application, with the current ratio, debt to equity ratio, net profit margin, total assets turnover, and earnings per share. The different test will be carried out using the Wilcoxon test based on data that is not normally distributed. From the results of this study it was concluded that there were significant differences during the Covid-19 pandemic. There was a decline in financial performance in the hotel, restaurant and tourism industries on the Indonesia Stock Exchange.
PENGARUH E-SATISFACTION DAN E-TRUST TERHADAP E-LOYALTY PENGGUNAAN APLIKASI DANA PADA MAHASISWA JURUSAN ADMINISTRASI NIAGA POLITEKNIK NEGERI MEDAN Hutasoit, Katrin Anastasya; Harahap, Irwan Musriza
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.v12i3.1782

Abstract

The purpose of this research aims to determine of the truth of how e-satisfaction and e-trust affect e-loyalty in the use of Dana applications for students of the Department of Trade Administration, Medan State Polytechnic. Quantitative research methods are used as this research method. The sampling method was carried out using a purposive sampling technique with 64 respondents and data collection was carried out by distributing questionnaires. This study shows that e-satisfaction and e-trust partially have a positive and significant effect on e-loyalty in the use of Dana applications for students Department of Trade Administration in Medan State Polytechnic, and simultaneously the e-Satisfaction variable and E-trust variable together has a positive and significant effect on the E-loyalty variable in the use of Dana applications for students of the Department of Trade Administration, Medan State Polytechnic.  
Internal Control Pada Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Perencanaan Dan Pengendalian Keuangan ANGGRAINI, DESY ISMAH; Kusuma, Pramandyah Fitah; Rosidah, Amanatur
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.v12i4.1824

Abstract

This research aims to find out whether internal control related to cash receipts and disbursements is running effectively or not. As well as to find out whether the internal control of the Financial Planning and Control System is in accordance with authorization from UD management. Dadhen Kurnia Abadi. This type of research is qualitative research with the data analysis technique used is descriptive analysis technique. Data was obtained by conducting interviews, observation and documentation. The results of the research show that the accounting information system for cash receipts and disbursements running at UD. Dadhen Kurnia Abadi cannot be said to be good because it still uses manual recording which results in weaknesses, namely discrepancies in recording so that the information produced is not accurate and precise and does not rule out the possibility of abuse of authority or embezzlement of funds. So internal control is not yet running effectively because there is no cutoff from the job desk for each function.
Penerapan Metode Economic Order Quantity (EOQ) Dan Reorder Point (ROP) Pada Pengendalian Persediaan Bahan Baku Di UMKM Dapur Bunga Berbintang Juwita, Juwita; Rahmiyatun, Fitri
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.v12i4.1833

Abstract

UMKM Dapur Bunga Berbintang, a business engaged in the culinary sector, serves various types of products such as boxed rice and snack boxes wet cakes which require a more effective and efficient raw material inventory control strategy. The raw materials analyzed are Thai Cassava raw materials, consisting of cassava, cornstarch, coconut milk, and pandan leaves. The problem faced by UMKM Dapur Bunga Berbintang is the inappropriate control of raw material requirements. The purpose of this study is to understand the stages of controlling Thai Cassava raw materials according to UMKM policies and the EOQ model. The method applied in this research is descriptive qualitative. The data needed in this study are the total use of raw materials, ordering costs, storage costs, order frequency, and the time to obtain raw materials. The results of the study state that the EOQ calculation purchases 39.6 kg of cassava raw materials, 403.07 grams of cornstarch, 27.731 pcs of coconut milk, and 23.77 pieces of pandan leaves. The total cost of raw material inventory applying EOQ can save IDR 448,227. The ordering frequency obtained from EOQ is 5 times a year. Safety inventory of 5 kg of cassava raw materials, 54 grams of cornstarch, 4 pcs of coconut milk, and 3 sheets of pandan leaves. And the reorder time is 30 kg of cassava, 300 grams of cornstarch, 21 pcs of coconut milk, and 21 sheets of pandan leaves.
Strategi Pemulihan UMKM Kuliner Pasca Pandemi Covid-19 Mellinia, Salma Putri; Setyorini, Christina Tri; Budiarti, Laeli
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.v12i4.1869

Abstract

The purpose of this study is to determine the recovery strategy of culinary MSMEs after the Covid-19 pandemic in Purwokerto City. This research is a qualitative research with phenomenological approach. The informants in this study is 6 owners of culinary MSMEs in Purwokerto City using purposive sampling method. Interviews and observations are the types of data collection in this study. The data validity test in this study uses triangulation of theory. Data analysis techniques used by researcher are data reduction, data presentation, and conclusion drawing. The results of this study show that all informants have carried out business recovery strategies. The recovery strategies include providing discount promos, using technology-based production tools, conducting online promotions, and keeping business financial records.
Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO): (Studi pada Perusahaan Berbasis Teknologi pada Tahun IPO 2013-2021) Anjani, Gevira Lovia; Putra, Mochammad Radiva Dwi; Supriatna, Rizky Gustia; Hasbi, Dimas Maulana; Rinaldo, Dito
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.v12i4.1889

Abstract

This study aims to analyze changes in the financial performance of technology-based companies before and after conducting Initial Public Offering (IPO) in 2013-2021. The samples used in this study include 22 technology-based companies that have conducted IPOs. The variables used in this study are Current Ratio Assets (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), and Return On Equity (ROE), with hypothesis testing using paired sample T-test. The results of the analysis show that Current Ratio (CR) and Debt to Equity Ratio (DER) one year before and one year after the company conducts an IPO have a significant effect on financial performance, while Total Assets Turn Over (TATO) and Return On Equity (ROE) do not experience significant changes. The results of this study are expected to provide insight into the impact of IPOs on the financial performance of technology companies and become a reference for investors, company management, and researchers interested in IPOs and the technology sector.

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