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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 1,283 Documents
 124   125   126   127   128 
THE THE EFFECT OF PERCEPTION OF BENEFITS, EASE OF USE, AND TRUST ON THE INTENTION TO CONTINUE TO USE QRIS : (CASE STUDY OF TICKET PURCHASE AT BALEKAMBANG PARK, SURAKARTA) Muhammad Dimas Aji Prasetya; Kurniawati Darmaningrum; Atik Lusia
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.v15i2.3810

Abstract

Introduction: This study aims to analyze the influence of perceived usefulness, ease of use, and trust on the intention to continue using QRIS in purchasing tourist tickets at Balekambang Park, Surakarta. Methods: The study used a quantitative approach with a survey method. Data were obtained by distributing questionnaires to respondents who had used QRIS to pay for tourist tickets. The data analysis technique used was multiple linear regression with the help of SPSS software. Results: The results showed that perceived usefulness, ease of use, and trust had a positive and significant effect on the intention to continue using QRIS, with effects that were simultaneous and partially independent. This finding indicates that the higher the perceived usefulness, ease of use, and level of user trust in QRIS, the greater the tendency of users to continue using QRIS in tourist ticket payment transactions. This research is expected to contribute to tourism destination managers and digital payment service providers in increasing the adoption and sustainability of QRIS use. Keywords: ease of use, perceived usefulness, trust, intention to continue using, QRIS
THE IMPACT OF MACROECONOMICS AND CAPITAL STRUCTURE ON COMPANY VALUE THROUGH FINANCIAL PERFORMANCE AND COMPANY SIZE IN THE BASIC MATERIAL SECTOR OF THE INDONESIAN STOCK EXCHANGE (2021–2024). Marli Marli
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.v15i2.3813

Abstract

Introduction: This study aims to analyze the indirect influence between macro fundamental variables, capital structure, financial performance, firm size, and firm value. Method: This explanatory quantitative research type adopts Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the mediation relationship and reveals.Result: The findings of macro fundamentals have a significant positive effect on financial performance and firm size but its indirect effect on firm value through firm size is negative, capital structure shows a paradox of indirect influence - negative through financial performance but positive through firm size. These findings highlight three main theoretical contributions: first, the validation of a firm valuation model that integrates complex mediation effects. The research gap identified is the need to explore moderating variables such as corporate governance and industry characteristics that may influence the dynamics of this indirect relationship. Keywords: Capital Structure, Financial Performance, Firm Size, And Firm Value
THE EFFECT OF ESG AWARENESS AND BRIMO APPLICATION FEATURE INNOVATION ON THE INTEREST IN USING THE BRIMO APPLICATION THROUGH CUSTOMER SATISFACTION Nurul Islamiah; Jumawan Jasman; Hapid Hapid
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.v15i2.3819

Abstract

Introduction: This study aims to analyze the effect of ESG awareness and innovation in BRImo application features on users’ intention to use the BRImo application through customer satisfaction. The study is motivated by the increasing need for innovative and sustainable digital banking services in response to rapid digital transformation in the banking sector.Methods: This research employs a quantitative method with an explanatory research approach. Data were collected through questionnaires distributed to BRImo application users in Palopo City. A total of 400 respondents were selected using a purposive sampling technique. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3.0 software.Results: The results indicate that ESG awareness and innovation in BRImo application features have a positive and significant effect on customer satisfaction and users’ intention to use the application. In addition, customer satisfaction is proven to partially mediate the relationship between ESG awareness and feature innovation on the intention to use BRImo.Conclusion and suggestion: The findings confirm that the success of banking digitalization is not only determined by technological innovation but also by the implementation of sustainability values that can enhance customer trust and loyalty. Keywords: BRImo, Customer Satisfaction, Digital Innovation, ESG
CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM KONTEKS UKM: ANTARA KONSEP DAN PRAKTIK Ni Made Ayu Dwijayanti; Tiara Kusuma Dewi; Ni Nengah Lasmini
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.v15i2.3825

Abstract

Introduction: Penelitian ini menyoroti pentingnya peran CSR dalam pengembangan UKM di Indonesia, yang selama ini masih bersifat filantropis dan kurang strategis. Melalui studi ini, diharapkan dapat dipahami persepsi, kendala, dan peluang integrasi CSR untuk meningkatkan keberlanjutan dan daya saing UKM di era global. Methods: Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam terhadap 7 pemilik UKM yang terdaftar di web Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Sumber data sekunder diperoleh dari website perusahaan multinasional dan literatur terkait. Data dianalisis secara deskriptif untuk memahami persepsi, praktik, serta tantangan implementasi CSR di UKM. Results Hasil penelitian menunjukkan bahwa persepsi dan praktik CSR di kalangan UKM masih terbatas dan sering kali bersifat filantropis, di mana UKM memaknainya CSR hanya sebagai kewajiban moral daripada instrumen strategis. Sebagian besar pemilik UKM tidak menyadari istilah CSR dan menganggap bahwa kegiatan sosial yang mereka lakukan sudah menyerupai praktik CSR. Faktor pendorong utama kegiatan CSR adalah keterlibatan dan dukungan dari komunitas lokal, serta reputasi pribadi pemilik yang merasa bangga dan puas secara moral. Meski demikian, ada ketidaktahuan dan ketidakjelasan mengenai manfaat jangka panjang dan dampak strategis CSR terhadap keberlanjutan usaha. Sebagian besar UKM belum memiliki rencana yang jelas untuk mengintegrasikan CSR dalam strategi bisnis mereka dan belum melaporkan praktik CSR secara formal sesuai standar global. Selain itu, ditemukan tantangan utama berupa minimnya kesadaran, standar terintegrasi, kompetensi, dan tenaga kerja yang cukup untuk koordinasi dan pelaksanaan kegiatan CSR. Pada akhirnya, praktik CSR di UKM lebih bersifat responsif terhadap kebutuhan sosial sesaat daripada bagian integral dari strategi keberlanjutan jangka panjang.
THE MEDIATING ROLE OF BRAND IMAGE AND BRAND LOYALTY IN THE INFLUENCE OF SUSTAINABLE MARKETING ON CONSUMER SUSTAINABLE PURCHASES AT THE BODY SHOP MALANG Didik Priyo Sugiharto
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.v15i2.3833

Abstract

Introduction: This study aims to analyze the mediating role of Brand Image and Brand Loyalty in the influence of Sustainable Marketing on Sustainable Purchasing among The Body Shop consumers.Methods: this study is a quantitative approach with a causality research design to test the relationship between variables. Data were collected through distributing questionnaires to respondents determined using a purposive sampling technique with the criteria of consumers who have purchased The Body Shop products. The collected data were then analyzed using path analysis techniques to test hypotheses regarding the direct and indirect effects between research variables. The results of the analysis show that Sustainable Marketing has a significant effect on Brand Image and Brand Loyalty, while Brand Loyalty is proven to play a full mediator in encouraging Sustainable Purchasing.Results: The results of the analysis show that Sustainable Marketing has a significant effect on Brand Image and Brand Loyalty, while Brand Loyalty is proven to play a full mediator in encouraging Sustainable Purchasing. This study contributes to the development of marketing science by emphasizing that effective sustainable strategies must be able to go beyond the cognitive aspect and touch the affective dimension of consumers to create lasting purchasing behavior. The research gap of this study lies in the focus on strengthening the affective dimension through emotional attachment as the main mediator, which is different from previous studies that emphasize more on cognitive perception of brand image or less consider the role of emotional loyalty specifically in the context of established brands, in addition to the inconsistency of previous research findings regarding the dominance of cognitive versus affective factors in mediating sustainable marketing relationships and sustainable consumer purchases. Keywords: Brand Image, Brand Loyalty, Sustainable Marketing, Sustainable Purchasing
DINAMIKA KEWIRAUSAHAAN PEREMPUAN MUDA DALAM MENGELOLA BISNIS : STUDI KASUS UMKM DI SEMARANG Masine Slahanti; Novianto Noegroho; Johanis Souisa; Soegihartono Soegihartono
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.v15i2.3840

Abstract

Introduction: This study aims to explore the entrepreneurial dynamics of young women in managing snack and catering businesses within the Micro, Small, and Medium Enterprises (MSMEs) sector in Semarang. The research focuses on motivation, challenges, adaptive strategies, and business sustainability orientationMethods: A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, participatory observation, and documentation involving young women entrepreneurs. Data validity was ensured through source and method triangulation.Results: The findings reveal that entrepreneurial motivation among young women is driven not only by economic necessity but also by self-actualization and the need for flexibility in balancing domestic and productive roles. The main challenges include limited access to capital, low digital literacy, and intense market competition. In response, entrepreneurs adopt adaptive strategies such as product innovation, digital-based marketing optimization, and strengthening social and customer networks. Furthermore, the study identifies strong resilience and adaptive capacity as key social capital in sustaining business continuity.This study contributes to the literature by uncovering the entrepreneurial dynamics of young women as an adaptive process shaped not only by economic factors, but also by the interplay of dual roles, resilience, and adaptive strategies in navigating constraints and a changing business environment. These findings highlight the importance of strengthening young women’s entrepreneurial capacity through training, access to financing, and community-based mentoring to enhance the competitiveness and sustainability of MSMEs at the local level. Keywords: Young Women Entrepreneurship, MSMES, Adaptive Strategies, Resilience, Business Sustainability
THE INFLUENCE OF TRANSFORMATIONAL AND TRANSACTIONAL LEADERSHIP ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN EMPLOYEES OF PT MOYA KASRI WIRA JATIM Nur Wakhidatul Fikriyah Salsabila; Khotim Fadhli
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.v15i2.3841

Abstract

Introduction: This study aims to explore the impact of transformational and transactional leadership on employee performance, using job satisfaction as a mediating factor at PT Moya Kasri Wira Jatim. Methods: The study employes a quantitative metodology, using Partial Least Square–Structural Equation Modeling (PLS-SEM) for data analysis. The research involved a sample of 117 participants.Results: Results from the research show that transformational leadership enhances employee satisfaction (t= 6. 677; p < 0. 05). The mediation analysis demonstrates that job satisfaction does not act as a mediator between transformational and transactional leadership concerning performance (p > 0. 05).Conclusion and suggestion: From these observations, it can be deduced that enhancing employee performance is more closely related to the type of leadership exhibited style than by the level of job satisfaction directly. Therefore, companies need to optimize both leadership styles in a balanced manner to achieve maximum performance results. Keywords: Employee Performance. Job Satisfaction, Transformational Leadership, Transactional Leadership
ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI NEGERI BADAN METEOROLOGI, KLIMATOLOGI, DAN GEOFISIKA Ade Caswito; Lisdiana Lisdiana; Dwi Listiawati; Putri Mutiara Qalbi; Yoan Rivaldhi Ada
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.v15i2.3850

Abstract

Introduction: This study analyzes the financial performance of the BMKG (National Cooperatives and BMKG) for the 2023–2024 period as a basis for evaluating the cooperative's health and aspirations. The analysis is necessary to assess the effectiveness of accountable financial management amidst increasing competition. The assessment is based on soundness standards.Methods: The quantitative descriptive method uses the 2023–2024 financial statements to calculate profitability, liquidity, and solvency ratios and then compares them to standards.Results: The results showed a healthy NPM and increased from 49.43% (2023) to 51.51% (2024). Unhealthy ROA decreased from 3.97% to 3.92%, while unhealthy ROE decreased from 7.92% to 7.75%. Liquidity weakened: Current Ratio 144.75%→138.11% and Quick Ratio 143.06%→136.99% (unhealthy), Cash Ratio 40.31%→48.38% (very unhealthy). Solvency was quite healthy: DAR 45.9%→45.6% and DER 91.5%→90.2%.Conclusion and suggestion: The KPN BMKG's financial performance in 2023–2024 was quite good: NPM was healthy, and solvency was quite healthy. However, ROA and ROE were suboptimal, and liquidity, particularly cash, was unhealthy. Strengthen cash management, accelerate receivables collection, optimize assets and equity, and control liabilities to ensure a healthier and more sustainable cooperative. Keywords: KPN BMKG, Cooperative Financial Performance, Profitability Ratio, Liquidity Ratio, Solvency Ratio
PENGEMBANGAN STRATEGI MANAJEMEN UKM HOMESTAY DI KECAMATAN NUSALAUT, MALUKU TENGAH Abdulharis Tamalene; Kalsum Lussy; Marsya S.I. Matitaputty
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.v15i2.3875

Abstract

Introduction: This study aims to analyse the weaknesses of management strategies and identify local tourism potential for the development of homestay SMEs in Nusalaut District, Central Maluku. Method: This research uses a qualitative approach, focusing on four villages with homestay accommodations. Results: The results show that the growth of the homestay business in Nusalaut is hindered by minimal promotion, a lack of local service competencies, and, most critically, the absence of formal Standard Operating Procedures (SOPs) and the yet-to-be-established Tourism Awareness Group (Pokdarwis). The proposed management strategy emphasises service standardisation through local wisdom-based SOPs, enhancing human resource capacity through training, and the formation of Pokdarwis as coordinators for integrated tourism promotion. Implementing this strategy is important to encourage sustainable community-based tourism (CBT) in Nusalaut. Keywords: Community-Based Tourism, Homestay SMEs, Management Strategy, Pokdarwis, Nusalaut.
PERSONAL FINANCIAL MANAGEMENT IN COLLEGE STUDENTS: THE IMPACT OF FINANCIAL KNOWLEDGE AND ATTITUDE ON SAVING BEHAVIOR Fahri Haikal; Putri Sarah Olivia; Alamsyah Siregar; Suyanto Walidi
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.v15i2.3882

Abstract

Introduction: This study is motivated by the low level of financial literacy among university students and the increasing complexity of personal financial management in the modern era. Financial knowledge and financial attitude are considered important factors influencing students’ saving behavior; however, empirical studies integrating these two variables are still limited, particularly in the Indonesian context.Methods: This research employs a quantitative approach using primary data collected through an online questionnaire distributed to 200 university students in the DKI Jakarta area. A purposive sampling technique was applied, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM).Results: The findings reveal that financial knowledge has a positive and significant effect on both financial attitude and saving behavior. Financial attitude also has a positive and significant influence on saving behavior. Furthermore, financial attitude plays a stronger role in influencing saving behavior compared to the direct effect of financial knowledge.Conclusion and suggestions: The study concludes that students’ saving behavior is shaped by the interaction between cognitive factors (financial knowledge) and affective factors (financial attitude). Therefore, it is recommended that educational institutions and policymakers enhance financial literacy programs by not only improving knowledge but also fostering positive financial attitudes to promote better saving behavior among students. Keywords: Behavioral Finance; Financial Attitude; Financial Knowledge; Financial Literacy; Saving Behavior

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