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 1,246 Documents
 120   121   122   123   124 
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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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,
PERILAKU KEUANGAN IBU PEKERJA: KAJIAN EMPIRIS DENGAN MODEL MODERASI FAKTOR SOSIAL DAN EKONOMI Farhani, Nuraeni Hadiati; Sukimin, Dini Ayuning Ratri; Anggaraini, Asterina; Handoko, Azzriel Rafi; Anatalia, Grasela Lasria
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3593

Abstract

Introduction: The dual role of women is increasingly prominent, with female labor force participation reaching 54.42% and around 14.37% of them being female breadwinners. In urban areas such as Bandung City, a dynamic economic condition requires good financial planning skills to maintain family welfare. Financial literacy is an important factor in shaping healthy financial behavior, but its effectiveness can be influenced by husband support. This study aims to analyze the effect of financial literacy on the financial planning behavior of working mothers with husband support as a moderating variable and income adequacy as a control variable. Methods: This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 working mother respondents in Bandung City. The analysis technique used is (PLS-SEM).Results: The research results show that financial literacy has a positive effect on the financial planning behavior of working mothers. Husband support strengthens this relationship, while income adequacy also contributes positively, confirming the importance of the synergy between financial capability, partner support, and economic stability in shaping healthy financial behavior. Keywords: Financial Literacy, Financial Planning Behavior, Income, Husband Support, Working Mothers  
EVALUASI PERAN INCOME AUDIT SEBAGAI BAGIAN DARI SISTEM PENGENDALIAN INTERNAL DI HOTEL NOVOTEL LOMBOK Vivaldi, Lalu Ariel Azmar; Waskito, Iman; Agustiningsih, Wulandari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3747

Abstract

Introduction: This research aims to evaluate the role of income audit within the internal control system at Hotel X Lombok, emphasizing the importance of accurate and reliable revenue reporting.Methods: This study adopts a qualitative case study approach. Data were collected through semi-structured interviews, direct observation, and documentation involving key informants from the finance and operational departments, including the income auditor, financial controller, general manager, front office manager, food and beverage manager, and general cashier. The data were analyzed using deductive thematic analysis based on the five components of the COSO Internal Control Framework.Results: The results show that the income audit function plays a crucial role in maintaining the accuracy and timeliness of daily revenue reporting. The application of clearly defined standard operating procedures, layered verification mechanisms, and integrated information systems significantly strengthens revenue control. Although operational errors still occur, particularly those arising from human error, most issues are identified and resolved promptly through effective coordination among departments.Conclusion and suggestion: Overall, the implementation of the income audit at Hotel Novotel Lombok has enhanced the effectiveness of the internal control system and supported financial transparency and accountability. This study provides empirical insights into the practical application of the COSO framework in the hospitality sector it suggests that management should continuously improve system integration and interdepartmental coordination to reduce revenue-related risks further. Keywords: COSO framework, Fraud risk, Hospitality industry, Income audit, Internal control system
BUSINESS DEVELOPMENT PLAN FOR COFFEE TRAINING AT CH3FFEIN COFFEE RESEARCH AND DEVELOPMENT UNIT Veronika, Katharina; Hendri, Meriza
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3774

Abstract

Introduction: The growth of Indonesia's coffee industry has led to an increase in coffee MSMEs, baristas, and coffee shops, yet there remains a gap in structured, practice-based coffee training. In response, the Ch3ffein Coffee Training Unit aims to develop a business plan for a research-based training center. Methods: This study focuses on formulating a business plan for the Ch3ffein Coffee Training Unit by: first, analyzing Ch3ffein's business strategy using the Design Thinking approach, Business Model Canvas, Lean Canvas, and Entrepreneurial Process to create effective development strategies; second, developing a business plan from the perspectives of finance, marketing, operations, human resources, digitalization, innovation, and risk management, based on a SWOT analysis; and third, evaluating the business feasibility using the Timmons Model and financial indicators like Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and Profitability Index. The study adopts a qualitative descriptive method, using observation, unstructured interviews, document reviews, and secondary data analysis related to the coffee industry and MSME development. Results: Financial projections show positive results, with a favorable NPV, rate of return, short payback period, and Profitability Index above one, indicating solid financial feasibility. Ch3ffein benefits from competitive advantages in its research and laboratory base, operational flexibility, and strong connections within the coffee industry and MSMEs. The development of this training unit offers significant opportunities for both business growth and social impact by supporting the improvement of competencies and competitiveness among coffee MSMEs. Recommendations include strengthening instructor capacity, gradually upgrading facilities, and expanding strategic collaborations with industry stakeholders to ensure long-term sustainability. Keywords: Business Planning, Coffee MSMEs. Coffee Training Unit
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024 Beryl, Sharla Aurellia; Pramono, Hadi; Pratama, Bima Cinintya; Hapsari , Ira
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3823

Abstract

Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a companySugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
THE IMPACT OF HUMAN RESOURCE COMPETENCY GAPS ON TOURIST EXPERIENCES AT DESTINATIONS NIRWANA LAKE NATURE TOURISM DESTINATION, ROTE NDAO REGENCY Manongga, Irience R.A.; Sayd, Anastasia Imelda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3674

Abstract

Introduction: This study aims to examine and analyze the influence of advertising techniques and visual advertising appeal on the purchasing decisions of Kavawear clothing products on the TikTok Shop platform among consumers in Tangerang City. Methods: This research is a quantitative study involving 135 respondents selected through a non-probalility convenience sampling technique. Data were gathered using structured questionnaires and processed through multiple linear regression analysis, including validity, reliability, and classical assumption tests using SPSS version 23.0 software. Results: The partial analysis results show that advertising techniques significantly influence purchasing decisions with a t-count of 14.783 > 1.978. Furthermore, visual advertising appeal also has a significant effect with a t-count of 13.623 > 1.978. simultaneously, both variables show a significant impact (F-count 195.623 > 3.06) and contribute 74.4% to the variation in purchasing decisions, while the remaining 25.6% is influenced by other factors. Conclusion and suggestion: This research concludes that the synergy between clear advertising messages and high visual aesthetics is essential in driving consumer conversion on social commerce platforms. Brand managers are encouraged to focus on both informative content and visual quality to optimizr sales performance.    
EVALUASI TINGKAT KEPATUHAN IMPORTIR ATAS MEKANISME SELF ASSESSMENT BARANG KIRIMAN HASIL TRANSAKSI PERDAGANGAN DENGAN NILAI PABEAN SAMPAI DENGAN FOB USD 1.500 Tobing, Disa Agnesia Utari L.; Nuryanah, Siti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3721

Abstract

Introduction: The Indonesian government has enacted new regulations for goods shipped from trade transactions, including Self Assessment, through the Minister of Finance Regulation Number 96 of 2023. This policy has led to manipulation through undervaluation, prompting the government to impose fines for tax evasion. Methods: This study aims to evaluate the extent of importer compliance with the Self Assessment mechanism for goods shipped, using a Fishbone Diagram. This research is a qualitative study employing descriptive analysis and triangulation. Results: Data obtained from interviews with sources from the Directorate General of Customs and Excise and from analysis of imported goods shipment data indicate that importers have complied with existing regulations, but several improvements are needed, such as an application that provides the status of the goods shipment completion process and the socialisation of customs obligation calculations. Keywords: Compliance, Courier Service, Customs, Import, Tax
IMPLIKASI PEMBERLAKUAN TARIF 0% ATAS PKB DAN BBNKB KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI TERHADAP PENERIMAAN PKB DAN BBNKB PROVINSI JAWA TIMUR Bandur, Yohanes Roy; Sarjono, Bayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3726

Abstract

Introduction: This study aims to analyze the impact of the 0% rate policy on Motor Vehicle Tax (MVT) and Motor Vehicle Title Transfer Fee (MVTTF) for Battery Electric Vehicles (BEVs) in relation to regional tax revenues in East Java Province. The fiscal incentive is expected to accelerate the adoption of environmentally friendly vehicles as part of the national strategy to reduce carbon emissions and achieve the net zero emission target. Methods: The research applies a descriptive qualitative approach with data collection techniques consisting of literature review, documentation, and interviews with relevant stakeholders, particularly the Regional Revenue Agency. Results: The results indicate that although the number of BEVs has increased steadily each year, their contribution to regional revenues from MVT and MVTTF over the last four years remains relatively small. However, the rapid growth of BEVs has the potential to create more significant fiscal impacts in the future, especially from four-wheeled electric vehicles that possess higher market value compared to two-wheelers. These findings underline the necessity of policy evaluation and the development of adequate fiscal compensation strategies to ensure that incentives for electric vehicles can continue without undermining regional fiscal sustainability. Accordingly, the study recommends that local governments formulate policies capable of balancing the promotion of eco-friendly vehicle adoption with stable tax revenues. Keywords: Battery Electric Vehicles (BEVs), Motor Vehicle Tax (MVT), Motor Vehicle Title Transfer Fee (MVTTF), Regional Tax, 0% Rate

Page 122 of 125 | Total Record : 1246

 120   121   122   123   124 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER Vol. 13 No. 2 (2024): JUNI Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni Vol. 12 No. 1 (2023): MARET Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022 Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 1 (2020): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol 8, No 2 (2019): Desember 2019 Vol. 8 No. 2 (2019): Desember 2019 Vol. 8 No. 2 (2019) Vol. 8 No. 1 (2019): JURNAL MANEKSI Vol 8, No 1 (2019): JURNAL MANEKSI Vol. 8 No. 1 (2019) Vol. 7 No. 2 (2018) Vol. 7 No. 2 (2018): JURNAL MANEKSI Vol 7, No 2 (2018): JURNAL MANEKSI 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