cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Evandro Adolf Willem Manuputty
Contact Email
evandro_willem@yahoo.com
Phone
+6281343016488
Journal Mail Official
evandro_willem@yahoo.com
Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234
Location
Kota ambon,
Maluku
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
 118   119   120   121   122 
Dampak Penggunaan Pinjaman Online Terhadap Gaya Hidup Konsumtif Mahasiswa STIE Ekuitas Putri, Mellya; Oktovina, Reine; Oktovini, Reina; Lesmana, Indra; 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.v12i4.1939

Abstract

One of the digital financial services offered by financial service providers commonly called fintech is online loans. With easy terms and conditions, online loans make it easier for people, including students, to borrow money online. This service can influence students' consumptive lifestyle. Students who want to borrow money to meet their needs can take advantage of this online loan application, which allows money to be disbursed immediately. Loan repayment is considered easy because it can be paid in installments with a certain interest depending on the period chosen. The aim of this research is to find out how the use of online loan applications impacts the consumptive behavior or lifestyle of STIE Equity students. Students who used loan applications were surveyed via questionnaires. The research results show that the average student uses online loan applications because of necessity and is tempted by offers such as interest and price discounts.
Sosialisasi Dan Pendampingan Pembuatan Legalitas Usaha Melalui Online Single Submission Di UMK Mamah Dedeh Kitchen Dan Zulich Clean And Care Hidayah, Sanita Nur; Airawaty, Diana
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.v12i4.1940

Abstract

Business legality is crucial for the development and sustainability of a business. One of the beneficial functions of legality, especially for Micro, Small, and Medium Enterprises (UMKM), is to facilitate business owners in obtaining funding to optimize their operations and compete in the global market. The government is making efforts to assist UMKM in obtaining business legality, including the issuance of the Business Identification Number (NIB) through the Online Single Submission (OSS) website. The government provides various forms of assistance, guidance, and training. The increasing number of UMKM each year indicates that new entrepreneurs may lack knowledge and require assistance in obtaining business legality. Activities are conducted to address this issue while introducing and enhancing understanding of the process of obtaining the Business Identification Number (NIB) through Online Single Submission (OSS). This outreach and assistance are carried out for UMK Mamah Dedeh Kitchen and UMK Zulich Clean and Care methods applied include socialization, training, and mentoring. The implementation of these activities involves the delivery of theory and practical aspects related to the business legality registration process. Providing NIB assistance to Mamah Dedeh Kitchen and Zulich Clean and Care business owners has had a positive impact. Initially, many entrepreneurs considered obtaining a business license to be a complex, time-consuming, and costly process. However, after receiving guidance, they now realize that the NIB application process through OSS is straightforward and offers numerous benefits.  
Analisis Akuntansi Utang Transfer Ke Daerah Dan Dana Desa Pada UAPBUN Ba-999.05 Herdiyana, Deni
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.v12i4.1950

Abstract

The study was conducted to analyze the implementation of payable 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 payables transactions. Keywords: UAPBUN BA-999.05; transfers to regions; village funds; TKDD payables
Peran Tata Kelola Perusahaan Dalam Meningkatkan Relevansi Nilai Pengukuran Nilai Wajar Aset Nonkeuangan Pratiwi, Ananta Dian; Tangkau , Jaqueline; Tala, Olifia
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.v12i4.1971

Abstract

Accounting information is one of many information that is used in making decisions by investors. Accounting information has value relevance when the information raises investor reactions, meaning that the information is used for decision-making that affects stock prices. This study aimed to examine the value relevance of earnings, book value of equity, and fair value measurement of non-financial assets, along with the role of corporate governance in increasing the value relevance of that information. This study used 18 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018-2022. Moderated Regression Analysis (MRA) was used as an analytical tool to test the relationship of research variables. The results showed that earnings, book value of equity, and fair value measurement of nonfinancial assets had value relevance. Corporate governance was found to play a role in improving the value relevance of earnings and the fair value measurement of non-financial assets. The existence of corporate governance was able to reduce agency conflicts and provide assurance that information has been presented fairly to investors thereby increasing value relevance.
Pengaruh Persepsi Mahasiswa Mengenai Lingkungan Kerja Auditor Dan Faktor Sosial Budaya Terhadap Pilihan Karirnya Sebagai Auditor: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa) Prabowo, Adia Adi; Wardani, Dewi Kusuma; Putri, Fuadhillah Kirana
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.v12i4.1978

Abstract

This study aims to determine how students' perceptions of the auditor's work environment and socio-cultural factors affect their decision to become auditors in the future. This study covers all undergraduate accounting students at the Faculty of Economics, Sarjanawiyata Tamansiswa University Yogyakarta who are taking auditing courses. A sample of 111 respondents was selected using a purposive sampling technique. The results of data testing show that the decision to become an auditor is influenced by the work environment. On the other hand, socio-cultural factors do not affect the decision to become an auditor.  
Determinan Perencanaan Pembangunan Manusia Di Pulau Jawa Nur, Indrayansyah; Sukarno, Sukarno; Sopian, Sopian
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.v12i4.1979

Abstract

The quality of human resources has an important contribution to the success of development in the context of increasing people's welfare. This research aims to identify the factors that make a major contribution to the increase in the HDI and examine the effect of poverty and unemployment on the achievement of quality human resource development. By using secondary data sources sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance as well as the EViews analysis tool, the research results show that life expectancy, expected length of schooling, average length of schooling, spending per capita have a significant effect on the development of the quality of human resources on the island of Java. Meanwhile, poverty and unemployment have a negative impact on the development of the quality of human resources on the island of Java. The results of this research might be become a foundation for policy makers to explore education spending and health spending instruments to improve the quality of human resources. The results of the research also show that quality human resources are able to improve people's welfare through economic development, reducing poverty and unemployment. Keywords: Human development; economic development; education; health; poverty; unemployment
Analisis Investasi Dan Kelayakan Usaha Pada PT. Warmare Jaya Mandiri (WJM) Manokwari Selatan Rosita, Rosita; Saptomo, Yulius Heri
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.v12i4.1994

Abstract

A business feasibility study is an assessment of whether or not the business being implemented is feasible. It is feasible because it provides benefits for the company that runs it, for investors, creditors, the government and society. The purpose of this research is to analyze the feasibility of the company's business in carrying out stone and sand mining carried out by PT. Warmare Jaya Mandiri. In this research, the data used is financial data on capital, production, selling prices, salary costs for managers, administration, equipment operators, drivers and daily labor. The analysis techniques used to process this data are Net Present Value, Net Benefit Cost Ratio, Internal Rate of Return and Pay Back Period. From the results of the Net Present Value analysis, a value of IDR 2,289,154,040 was obtained. The results were positive and declared feasible. Furthermore, for the Benefit Cost Ratio, the B/C calculation result is 2.43 > 1, so the investment is declared suitable to continue. The next method is the IRR method to obtain a value of 26.80%, this value is above the required minimum interest value. From the pay back period analysis, the pay back period analysis is estimated to be able to return all investment costs after 4 years and 2 months.
Pengaruh Profitability, Leverage, Liquidity, Dan Good Corporate Governance Terhadap Financial Distress Achyani, Marleny Nur; Kusumawati, Eny
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.v12i4.1999

Abstract

Financial distress is a condition of continuous financial decline in a company, caused by decision-making errors, management weaknesses, and lack of monitoring of inappropriate financial performance, which is a potential indicator of bankruptcy. This research aims to analyze the influence of profitability, leverage, liquidity, and good corporate governance on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 771 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis based on classical assumptions. The research results reveal that profitability and leverage affect financial distress, while liquidity, the independent board of commissioners, and the audit committee do not affect financial distress.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Penghindaran Pajak, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Ratnandari, Nindita Indah; Kusumawati, Eny
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.v12i4.2002

Abstract

The firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of dividend policy, managerial ownership, tax avoidance, profitability, and leverage on firm value in non-financial companies on the Indonesia Stock Exchange for the period 2020 - 2022. The sampling technique used in this study was purposive sampling. This research sample consists of 165 companies that meet the criteria as a unit of analysis. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that dividend policy, managerial ownership, profitability, and leverage affect firm value. Meanwhile, tax avoidance does not affect firm value.
Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance Ratnandari, Nadila Indah; Achyani, Fatchan
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.v12i4.2005

Abstract

This study aims to obtain empirical evidence of the effect of Capital Intensity, Fiscal Loss Compensation, and Tunneling Incentives on Tax Avoidance with Institutional Ownership as a moderating variable. This study uses a population of manufacturing companies in the consumption sector for the period 2019-2022. The sample determination was carried out with purposive sampling. The data analysis technique used is panel data Moderated Regression Analysis (MRA). The results showed that Capital Intensity has no effect on Tax Avoidance, Fiscal Loss Compensation, and Tunneling Incentive have a positive effect on Tax Avoidance, Institutional Ownership cannot moderate Capital Intensity on Tax Avoidance, and Institutional Ownership can moderate Fiscal Loss Compensation and Tunneling Incentive on Tax Avoidance.

Page 120 of 122 | Total Record : 1213

 118   119   120   121   122 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2026) Vol. 15 No. 1 (2026) Vol. 14 No. 4 (2025) Vol. 14 No. 3 (2025) Vol. 14 No. 2 (2025) Vol. 14 No. 1 (2025): Maret Vol. 14 No. 1 (2025) Vol. 13 No. 4 (2024) Vol. 13 No. 4 (2024): Desember Vol. 13 No. 3 (2024): SEPTEMBER Vol. 13 No. 3 (2024) Vol. 13 No. 2 (2024): JUNI Vol. 13 No. 2 (2024) Vol. 13 No. 1 (2024): Maret Vol. 13 No. 1 (2024) Vol. 12 No. 4 (2023) Vol. 12 No. 4 (2023): Desember Vol. 12 No. 3 (2023) Vol. 12 No. 3 (2023): September Vol. 12 No. 2 (2023): Juni Vol. 12 No. 2 (2023) Vol. 12 No. 1 (2023) Vol. 12 No. 1 (2023): MARET Vol. 11 No. 1 (2022): Juni 2022 Vol. 11 No. 2 (2022): Desember Vol. 11 No. 2 (2022) Vol. 11 No. 1 (2022) Vol. 10 No. 2 (2021): Desember 2021 Vol 10, No 2 (2021): Desember 2021 Vol 10, No 1 (2021): Juni 2021 Vol. 10 No. 1 (2021): Juni 2021 Vol. 10 No. 2 (2021) Vol. 10 No. 1 (2021) Vol 9, No 2 (2020): Desember 2020 Vol. 9 No. 2 (2020): Desember 2020 Vol 9, No 1 (2020): Juni 2020 Vol. 9 No. 1 (2020): Juni 2020 Vol. 9 No. 2 (2020) Vol. 9 No. 1 (2020) Vol. 8 No. 2 (2019): Desember 2019 Vol 8, No 2 (2019): Desember 2019 Vol. 8 No. 2 (2019) Vol. 8 No. 1 (2019) Vol. 8 No. 1 (2019): JURNAL MANEKSI Vol 8, No 1 (2019): JURNAL MANEKSI Vol. 7 No. 2 (2018): JURNAL MANEKSI Vol 7, No 2 (2018): JURNAL MANEKSI Vol. 7 No. 2 (2018) Vol. 7 No. 1 (2018) Vol 7, No 1 (2018) Vol 6, No 2 (2017) Vol. 6 No. 2 (2017) Vol 6, No 1 (2017) Vol. 6 No. 1 (2017) Vol. 5 No. 2 (2016) Vol 5, No 2 (2016) Vol. 5 No. 1 (2016) Vol 5, No 1 (2016) Vol 4, No 2 (2015) Vol. 4 No. 2 (2015) Vol. 4 No. 1 (2015) Vol 4, No 1 (2015) More Issue