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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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PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK : (Studi Pada Karyawan PT. Perkebunan Nusantara 1 Regional VII Unit Beringin, Kabupaten Muara Enim, Provinsi Sumatera Selatan) Pratiwi, Wegy Aprilia; Suhendar, Suhendar; Verawati, Heni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3748

Abstract

Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs.Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22.Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge.Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and strengthening moral development tactics to prevent future tax fraud. Keywords: Gender, Level of Education, Love of Money, Perception of Tax Evasion Ethics
PENGARUH KUALITAS PRODUK, CITRA MEREK, PERSEPSI HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH PURWOKERTO Alifa, Nadya Nur; Widyaningtyas, Dian; Rahayu, Tri Septin Muji; Haryanto, Totok
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3752

Abstract

Introduction: This study aims to investigate the impact of product quality, brand image, price perception, and product design on students’ purchase decisions for Wardah cosmetics at Muhammadiyah University Purwokerto.Methods: Purposive sampling was used, with a total of 130 respondents who had purchased and used Wardah cosmetic products. Results: Product quality, price perception, and product design have a positive and significant effect on purchasing decisions. This suggests that consumers prioritize good quality, a reasonable price, and attractive product design when making purchasing decisions. Meanwhile, brand image does not have a significant effect on purchasing decisions. Although consumers have certain perceptions of the Wardah brand, its brand image is not strong enough to influence purchasing decisions. Consumers generally focus more on the direct benefits of Wardah cosmetics.Conclusion and Suggestion: This study demonstrates that companies must prioritize enhancing product quality, offering prices that align with the benefits provided, and developing more appealing product designs to influence purchasing decisions, as these factors have been proven to drive purchasing decisions. Keywords: Brand Image, Price Perception, Product Design, Product Quality, Purchase Decision,
ANALISIS PENGARUH KUALITAS TENAGA PENGAJAR DAN SISTEM APLIKASI SIMAKA TERHADAP KEPUASAAN MAHASISWA INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG DENGAN PERCEIVED USEFULNESS SEBAGAI VARIABEL INTERVENING Sasongko, Dwi Bagus; Sudjilah, Sudjilah; Widodo, Teguh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3856

Abstract

Introduction: This study aims to analyze the effects of lecturer quality and the SIMAKA application system on student satisfaction, with perceived usefulness as an intervening variable, among students at the Asia Malang Institute of Technology and Business.Methods: The study used a quantitative approach, employing a survey. The research sample consisted of active 3rd- and 5th-semester regular class students. The data analysis technique used Partial Least Squares (Smart PLS 3.0) to test the outer model and inner model.Results: The study indicates that lecturer quality has a positive and significant effect on perceived usefulness, and the SIMAKA application system also has a positive and significant effect on perceived usefulness. Lecturer quality and the SIMAKA application system have a positive and significant effect on student satisfaction. Perceived usefulness has a positive and significant effect on student satisfaction. Furthermore, perceived usefulness mediates the effect of lecturer quality and the SIMAKA application system on student satisfaction.Conclusion and suggestion: These findings confirm that improving lecturers’ competencies and optimizing the digital academic system simultaneously can enhance students’ perceived usefulness, which ultimately strengthens student satisfaction. Keywords: Academic Information System, Lecturer Quality, Perceived Usefulness, Smart PLS, Student Satisfaction,

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