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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 1,238 Documents
 120   121   122   123   124 
THE EFFECT OF LABORATORY SERVICE QUALITY ON PATIENT SATISFACTION AT PUSKESMAS AJUNG, JEMBER REGENCY Liansyah, Ahmad Hotip Ragil; Susanti, Indria Yuli; Saputra, Harmawan Teguh
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.v15i2.3749

Abstract

Introduction: Laboratory services are an essential component of primary healthcare as they support accurate diagnosis and treatment, while also influencing patient perceptions of service quality. However, issues such as long waiting times, limited facilities, and unclear communication may reduce patient satisfaction. Therefore, this study aims to examine the effect of laboratory service quality on patient satisfaction at Puskesmas Ajung, Jember Regency.Methods: This research employed a quantitative approach with a cross-sectional design using accidental sampling, involving 36 respondents who received laboratory services. Data were collected through a structured questionnaire based on service quality dimensions, including reliability, responsiveness, assurance, empathy, and tangibles, and were analyzed using validity and reliability tests and simple linear regression analysis.Results: The findings indicate that laboratory service quality has a positive and significant effect on patient satisfaction, as evidenced by a regression coefficient of 0.257 and a significance value of 0.000, which is lower than 0.05. The correlation coefficient shows a moderately strong relationship, while the coefficient of determination indicates that 31.1% of patient satisfaction can be explained by laboratory service quality. Conclusion and suggestion: It can be concluded that improving laboratory service quality, particularly in terms of service speed, clarity of information, staff professionalism, and facility comfort, will enhance patient satisfaction. Therefore, healthcare providers are encouraged to continuously improve service quality and facilities, while future researchers are advised to include additional variables and larger sample sizes to obtain more comprehensive results. Keywords: Laboratory Service Quality; Patient Satisfaction; Public Health Center; SERVQUAL
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL JUSTICE ON WORK SATISFACTION THROUGH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DURING THE CONSOLIDATION PERIOD OF THE STATE-OWNED PHARMACEUTICAL HOLDING : (A Study At PT Bio Farma (Persero)) Fauzia, Andhini; Munawar, Fansuri
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.v15i2.3754

Abstract

Introduction: This study aims to analyze the effects of Transformational Leadership (X1) and Organizational Justice (X2) on employees' Work Satisfaction (Y) at PT Bio Farma (Persero), both directly and through the mediation of Organizational Citizenship Behavior (OCB). In the context of the transformation of the State-Owned Enterprises (BUMN) Pharmaceutical Holding initiated in 2020, the company faces challenges in maintaining employee satisfaction amid structural and policy changes. Methods: This research uses a quantitative approach with a survey involving 300 permanent employees of PT Bio Farma (Persero). The results of the study indicate that Transformational Leadership (X1) has an adverse direct effect on Work Satisfaction (Y), but a positive effect through the mediation of OCB. Organizational Justice (X2) has a positive direct impact on Work Satisfaction and also contributes to increased job satisfaction through OCB. Results: These findings suggest that although Transformational Leadership does not directly enhance Work Satisfaction, the mediating role of OCB significantly contributes to creating a work environment that supports employee satisfaction. It is recommended to strengthen Transformational Leadership and to implement clearer Organizational Justice principles to create a harmonious, productive work environment, ultimately increasing employee satisfaction. These findings are expected to contribute to the development of human resource management theory and provide practical recommendations for the company to improve organizational effectiveness by enhancing employee job satisfaction. Keywords: Organizational Citizenship, Behavior, Organizational Justice, Transformational Leadership, Work Satisfaction
THE INFLUENCE OF WORKLOAD AND COMPETENCE ON THE SERVICE QUALITY OF INTERCITY TRAVEL DRIVERS IN EAST NUSA TENGGARA Anabuni, Andrias Umbu Tuku; Dewiaty, Irmina Linda
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.v15i2.3757

Abstract

Introduction: Intercity transportation in East Nusa Tenggara plays an important role in community mobility. In the transportation service industry, drivers play a direct role in determining the quality of service passengers. However, in practice, there are constraints, including complaints about driver behaviour, delays, and uncomfortable service conditions. Two factors that are likely to influence this condition are excessive workload and varying driver competence. Therefore, this study aims to analyze the influence of workload and competence on the service quality of intercity travel drivers in the region.Methods: This research uses a quantitative approach, employing a survey distributed to several travel drivers serving the Kupang–Soe intercity route in East Nusa Tenggara. The independent variables in this study are workload and competence, while the dependent variable is service quality. The data analysis technique used is multiple linear regression to measure the influence of each variable both partially and simultaneously.Results: The research findings indicate that the workload, competence, and service quality of intercity travel drivers in East Nusa Tenggara are in the very high category. Drivers face heavy work demands, but generally possess good technical competence, knowledge, and professional attitude, enabling them to provide quality service. Inferential analysis proves that workload and competence, both individually and simultaneously, significantly affect service quality, with competence being the most dominant factor.Although High workloads can potentially lower service quality, the drivers' experience and sense of responsibility are able to maintain service performance. Practically, these findings confirm the importance of proportional workload management and continuous competency development to maintain and improve the quality of intercity travel services. Keywords: Competence On The Service Quality, Influence Of Workload, Intercity Travel Drivers
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA-COMPLIANT STOCK PRICE VOLATILITY: THE MODERATING ROLE OF LEVERAGE Rizqullah, Isti'anah; Hertina, Dede
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.v15i2.3761

Abstract

Introduction: This study aims to examine the effects of Environmental, Social, and Governance (ESG) performance and earnings volatility on Sharia-compliant stock price volatility, and to investigate the moderating role of leverage. The study employs a quantitative approach using secondary data from companies listed in the Indonesian Sharia Stock Index (ISSI) during the period 2021–2024. ESG data are derived from sustainability disclosures under the Global Reporting Initiative (GRI) Standards, while stock price volatility is measured using historical stock price data. Methods: The analysis is conducted using path analysis in SmartPLS. The results indicate that ESG performance has a negative and significant effect on Sharia-compliant stock price volatility, supporting the signaling and stakeholder perspectives that strong sustainability practices reduce perceived risk and market uncertainty (Albuquerque et al., 2020; Zhou & Zhou, 2022).                                              Results: In contrast, earnings volatility does not have a significant effect on stock price volatility, suggesting that investors in the Islamic capital market place greater emphasis on non-financial sustainability signals than short-term earnings fluctuations (Hasanah et al., 2024). Furthermore, leverage has a significant direct effect on Sharia-compliant stock price volatility, indicating that financial risk remains a key determinant of price fluctuations. However, leverage does not moderate the relationship between ESG performance, earnings volatility, and stock price volatility. These findings contribute to the literature on Islamic capital markets by highlighting the dominant role of ESG performance in mitigating stock price volatility, while confirming the limited moderating role of leverage in the context of Sharia-compliant firms. Keywords: Environmental, Social, and Governance (ESG) Performance, Earnings Volatility, Leverage (Debt to Equity Ratio / DER), Sharia-Compliant Stock Price Volatility
PERAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING HUBUNGAN CUSTOMER EXPERIENCE, KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PRODUK UNIQLO Hisyam, Finishia Malihah; Aqmala, Diana; Zakaria, Fakhmi; Oktoriza, Linda Ayu
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.v15i2.3762

Abstract

Introduction: This research analyzes the impact of customer experience, product quality, and price perception on repurchase intention for Uniqlo products.Method: This research used a quantitative approach, collecting data through questionnaires and interviews using a purposive sampling technique with 126 respondents who wear Uniqlo. Data analysis was conducted using SmartPLS 4 through outer model, inner model, and mediation testing.Results: The findings indicate that customer experience, product quality, and price perception have a positive and significant influence on repurchase intention, with brand image acting as an indirect mediating variable. These findings provide practical implications for developing marketing strategies to increase repurchase intention.Conclusions and Recommendations: Customer experience, product quality, and price perception have a significant positive influence on repurchase intention for Uniqlo products, both directly and indirectly through brand image. Further research is recommended to use different objects, add additional independent variables, and apply longitudinal data. For companies, it is important to maintain and strengthen a brand image that is aligned with product quality and service in order to maintain loyalty and encourage repeat purchases. Keywords: Brand Image, Customer Experience, Product Quality, Price Perception, Repurchase Intention
THE ROLE OF A GRATIFICATION REPORTING SYSTEM AS AN INTERNAL CONTROL INSTRUMENT IN FRAUD-PREVENTION: A STUDY AT LAZNAS DT PEDULI Meilani, Dini; Setiawan, Iwan; Yulianti, Lina
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.v15i2.3765

Abstract

Introduction: This study aims to analyze the role of the gratification reporting system as an internal control instrument in fraud-prevention efforts at LAZNAS DT Peduli.Methods: This study uses a qualitative case study approach. Data were collected through in-depth interviews with internal parties at LAZNAS DT Peduli, observation of the implementation of the Gratification Reporting System, and analysis of policy documents and internal control procedures. Data analysis was conducted using Miles and Huberman's interactive model, which includes reduction, presentation, and conclusion drawing, while data validity was tested through triangulation.Results: The study found that the Gratification Reporting System implemented through the SIMPUL LAZ DT Peduli platform effectively functions as an internal control instrument by integrating COSO-based elements and fostering transparency through mandatory reporting, supervision, and ethical reinforcement within zakat management.Conclusion and suggestion: The system significantly contributes to fraud prevention by reducing the opportunity and rationalization factors identified in the Fraud Diamond framework. Opportunity is constrained through mandatory reporting procedures, layered supervision, and verification by the Gratification Control Unit, which limit individuals’ ability to misuse authority. Rationalization is weakened through continuous ethical reinforcement, religious values, and an organizational culture that promotes integrity and accountability in managing public trust. The system is recommended as a model for zakat and public institutions, provided that ongoing ethical training and cultural reinforcement are maintained to sustain its effectiveness. Keywords: Fraud Prevention, Gratification Reporting System, Internal Control, LAZNAS.
BOARD CHARACTERISTICS AND CSR DISCLOSURE ON SOCIAL MEDIA X: (EVIDENCE FROM INDONESIAN LISTED COMPANIES) Hidayah, Tasya Ainun; Suryani, Ani wilujeng
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.v15i2.3781

Abstract

Introduction: CSR disclosures often emphasize social and environmental achievements while ignoring negative aspects that harm the environment, which can lead to public skepticism. Companies can utilize CSR disclosures on social media to increase trust in sustainability claims. This study aims to determine the effect of board characteristics, namely board independence, female directors, and board education level, on CSR disclosure on social media X.Methods: This study employs multiple regression analysis grounded in stakeholder theory, using 5,852 tweets from X (Twitter) accounts of companies in the basic materials, industrials, consumer non-cyclicals, consumer cyclicals, healthcare, and technology sectors listed on the Indonesia Stock Exchange in 2023. This study analyzes CSR disclosure on social media X as the dependent variable with board independence, the presence of female directors, and the education level of the board of directors as independent variables.Results: The multiple regression results show that the education level of the board of directors has a positive effect on CSR disclosure on social media. However, board independence and female directors have no effect on CSR disclosure on social media. Conclusion and suggestion: These findings highlight the importance of the individual qualities of the board of directors in encouraging CSR transparency through social media. Companies should give greater consideration to the educational background of board members, as boards with higher educational attainment are more likely to recognize the importance of information disclosure and the strategic use of social media for stakeholder communication. Keywords: Board of Education, Board of Directors, Corporate Social Responsibility, CSR Disclosure, Social Media,
PENGRAH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SKINDCARE DENGAN PRICE DISCOUNT SEBAGAI VARIABEL MODERASI : (STUDI PADA PEGAWAI BANK NTT PUSAT CABANG KUPANG) Sahetapy, Stella; Manteiro, Maria C.B
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.v15i2.3787

Abstract

Introduction: This study aims to analyze the influence of brand image on skincare purchase decisions among employees of Bank NTT Kupang and how price discounts moderate the relationship between brand image and skincare purchase decisions among employees of Bank NTT Central Kota Kupang. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consists of 30 respondents from Bank NTT Kupang Branch employees with the following criteria: 1) women aged 25-50 years, 2) using skincare for daily facial care (active skincare product users), 3) having basic knowledge about skincare.Results: The research results show that brand image has a positive and significant effect on purchase decisions, meaning that the better the brand image of skincare products, the more likely consumers are to buy the product. Meanwhile, price discount moderates the relationship between brand image and purchase decisions positively and significantly, meaning that the higher the price discount of a product, the greater or stronger the positive influence of brand image on purchase decisions. In other words, price discount can increase the impact of brand image on purchase decisions. The suggestions given include improving the product's brand image, maximizing price discount programs, and strengthening the market segment. Keywords: Brand image, decision making, price discountConclusion of these findings shows that the better the brand image of a product, the higher the tendency of consumers to make a purchase. In addition, price discounts have been proven to be able to positively and significantly moderate the relationship between brand image and purchase decisions, so the presence of price discounts can strengthen the influence of brand image on purchase decisions. Keywords: Brand Image, Decision Making, Price Discount
CYBERLOAFING DAN KINERJA KARYAWAN : EFEK MODERASI SELF CONTROL: (STUDI PADA USAHA KECIL DAN MENENGAH KOTA KUPANG) Manteiro, Maria C.B; Bire, Amram Rohi
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.v15i2.3788

Abstract

Introduction: This study aims to analyze the effect of cyberloafing on the performance of MSME employees in Kupang City and how self-control moderates the relationship between cyberloafing and MSME employee performance in Kupang City. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consisted of 48 respondents from 12 MSMEs spread across 4 regional clusters in Kupang City, with the criteria of employees in MSMEs with top to middle-level positions, 2) having worked for more than 2 years, and 3) who usually work and can access the internet.Results: The research results show that cyberloafing has a negative and significant effect on employee performance, meaning that the more frequently employees engage in cyberloafing during working hours, the lower the performance produced. Meanwhile, self-control positively and significantly moderates the relationship between cyberloafing and employee performance, meaning that the higher the self-control ability of employees, the smaller the negative impact of cyberloafing on their performance. Conclusion:These findings are in line with the Conservation of Resources (COR) Theory, which explains that individuals try to preserve resources such as energy, time, and attention so that they are not wasted. Self-control acts as a psychological resource that enables employees to refrain from harmful behaviors and maintain performance even when facing the temptation of cyberloafing. Keywords: Cyberloafing, Employee Performance, Self-Control
BEHAVIORAL–TECHNOLOGY MODEL DALAM ADOPSI DIGITAL PAYMENT: DAMPAKNYA TERHADAP EFISIENSI KEUANGAN UMKM DI OEBOBO, KOTA KUPANG Dewiaty, Irmina Linda; Anabuni, Andrias Umbu Tuku
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.v15i2.3789

Abstract

Introduction: This study aims to analyze the effect of digital payment adoption on the financial efficiency of UMKM in Oebobo District, Kupang City.Methods: This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical technique. The research sample consists of 107 UMKM owners who have adopted digital payment systems, including QRIS, e-wallets, and mobile banking. The sampling technique used is purposive sampling.Results: The findings indicate that trust in digital technology and perceived ease of use have a significant positive effect on digital payment adoption. In contrast, financial literacy and infrastructure/regulatory support do not have a significant effect. Digital payment adoption is proven to enhance the financial efficiency of UMKM, particularly in terms of cash flow efficiency and financial transparency.Conclusion: These findings reinforce the Technology Acceptance Model (TAM) and the Behavioral Finance approach, emphasizing that trust and perceived ease of use significantly influence digital payment adoption among UMKM in Oebobo District. The adoption of digital payment systems is empirically proven to improve UMKM financial efficiency. Keywords: Behavioral Finance, Digital Payment, Financial Efficiency, MSMEs, TAM

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