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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 1,315 Documents
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GIG WORKERS PERFORMANCE: WORKLOAD AND JOB INSECURITY IMPACTS THROUGH WORK STRESS Ibnu Fajar Ardiansyah; Asep Gunawan; Dadang Priyono
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4043

Abstract

Introduction: This study aims to analyze the effect of workload and job insecurity on employee performance, both directly and through work stress as a mediating variable, among Shopee Express partner couriers at the Palimanan, Depok, and Kedawung Hubs in Cirebon Regency. The rapid growth of e-commerce logistics has increased courier workloads without a corresponding improvement in the employment protection and welfare of these gig workers.Methods: This research applies a quantitative approach using purposive sampling, involving 116 respondents determined through the Isaac and Michael formula. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0.Results: The results indicate that workload and job insecurity have a positive and significant effect on work stress. Workload and work stress have a significant negative effect on employee performance, whereas job insecurity has no significant direct effect on performance. Work stress partially mediates the effect of workload on performance and fully mediates the effect of job insecurity on performance, confirming that excessive workload and job insecurity reduce courier performance mainly by elevating psychological work stress.Conclusion and suggestion: These findings confirm that workload and job insecurity significantly increase work stress, which in turn reduces employee performance. Shopee Express management is advised to manage workloads more proportionally, improve transparency of its incentive and partnership systems, and develop work stress management programs to sustain courier performance. Keywords: Workload, Job Insecurity, Work Stress, Employee Performance, gig workers.
JOB INSECURITY AND INTENTION TO STAY: THE ROLE OF WORK STRESS AND FRIENDSHIP SUPPORT Feby Prayoga; Asep Gunawan; Dadang Priyono
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4044

Abstract

Introduction: This study examines the effect of job insecurity on employees' intention to stay through work stress as a mediating variable, and tests the moderating role of friendship support on the relationship between job insecurity and work stress as well as between work stress and intention to stay, among operational employees of a plastic manufacturing company (PT XYZ) in Cirebon Regency.Methods: This research employs a quantitative approach. Primary data were collected from 177 operational employees determined through purposive sampling and the Yamane formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software, covering outer model and inner model evaluation.Results: The results show that job insecurity has no significant direct effect on intention to stay, but has a significant positive effect on work stress. Work stress has a significant negative effect on intention to stay and fully mediates the effect of job insecurity on intention to stay. Friendship support does not significantly moderate the effect of job insecurity on work stress, but significantly moderates (weakens) the negative effect of work stress on intention to stay. The moderated-mediation effect of friendship support on the overall indirect path is not supported.Conclusion and suggestion: These findings indicate that work stress is the central psychological mechanism explaining employee retention behavior under conditions of job insecurity, while friendship support functions effectively only as a buffer against work stress that has already emerged, not against the structural threat represented by job insecurity itself. Companies should strengthen contractual transparency and structural certainty while fostering a supportive social climate among coworkers. Keywords: Job Insecurity, Work Stress, Friendship Support, Intention to Stay, PLS-SEM
DETERMINASI MANAJEMEN LABA : PENGARUH MANAGER ABILITY, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT PERIODE 2020-2024 Nasya Saefulah; Tiara Pandansari; Edi Joko i Setyad; Ani Kusbandiyah
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4049

Abstract

Introduction: This study examines the effect of managerial ability, leverage, firm size, and audit quality on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research is based on the phenomenon of financial statement manipulation, which still occurs frequently and reduces the reliability of company financial information.Methods: The approach applied is quantitative, utilizing secondary data from annual financial reports. The sample selection was carried out using purposive sampling, resulting in 35 companies with 175 data observations. Data analysis used panel data regression in STATA 17 with a random-effects model.Results: The findings indicate that leverage has a significant negative effect on earnings management, meaning that a higher level of leverage reduces the likelihood of earnings management due to stricter creditor oversight. In contrast, managerial ability, company size, and audit quality do not significantly affect earnings management. Overall, this study concludes that earnings management in the non-cyclical consumer sector is more dominated by factors outside the variables studied. Keywords: Audit Quality, Earnings Management, Firm Size, Leverage Managerial Ability
FINTECH, SUSTAINABLE FINANCE, AND FINANCIAL INCLUSION: A SYSTEMATIC LITERATURE REVIEW Reni Nur Arifah; Danis Prihanti; Putri Aryo JFK; Rizqa Mayla Azzahra
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.3860

Abstract

Introduction: This study aims to analyze the relationship between Financial Technology (FinTech), sustainable finance, and financial inclusion through a systematic literature review of relevant national and international studies. Methods: The research applies a qualitative approach using a systematic literature review method of 86 Scopus-indexed scientific articles discussing FinTech innovation, the implementation of Environmental, Social, and Governance principles, and digital transformation in supporting green finance and sustainable development. Results: The findings indicate that FinTech plays a significant role in expanding access to financial services for unbanked and underbanked populations, improving transaction efficiency, and strengthening sustainable finance practices through data transparency, green financing mechanisms, and carbon emission tracking based on digital technologies such as blockchain and artificial intelligence. Furthermore, FinTech contributes to accelerating the achievement of Sustainable Development Goals by facilitating environmentally friendly investments and microfinancing for green projects. However, several challenges remain, including regulatory fragmentation across countries, cybersecurity risks, and the lack of standardized global Environmental, Social, and Governance metrics. This study concludes that collaboration among governments, financial institutions, regulators, and technology industry actors is essential to optimize the potential of FinTech in building an inclusive, innovative, and sustainable financial system. Keywords: FinTech, Sustainable Finance, Financial Inclusion
THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF VILLAGE FINANCIAL STATEMENTS: EVIDENCE FROM VILLAGE GOVERNMENTS IN TALUN DISTRICT CIREBON REGENCY Surono Surono; Muzayyanah Muzayyanah; Sri Muflikah Kurniarti
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.3973

Abstract

Introduction: Village financial management plays a vital role in promoting transparency, accountability, and good governance at the local level. However, various challenges related to financial accountability and reporting quality remain evident in village administrations. This study aims to examine the effect of Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) implementation on the quality of village financial statements in Talun District, Cirebon Regency. Methods: This research employed a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in financial management. The study population consisted of 55 village officials from eleven villages in Talun District, Cirebon Regency, comprising village heads, village secretaries, financial officers, planning officers, and administrative officers. Since the entire population was included in the study, a census (total sampling) technique was employed, resulting in 55 respondents. The respondents were directly involved in village financial management and financial reporting. Data were analyzed using IBM SPSS Statistics simple linear regression analysis, while hypothesis testing was conducted using the partial t-test. Results: The findings reveal that the implementation of Government Accounting Standards has a positive and statistically significant effect on the quality of village financial statements, as indicated by a calculated t-value of 2.355, which exceeds the critical t-value of 2.00404, and a significance value of 0.022, which is below the 0.05 threshold. These results indicate that better implementation of SAP contributes to improving the relevance, reliability, comparability, and understandability of financial reports. Therefore, strengthening the implementation of Government Accounting Standards is essential to enhance financial accountability and support good governance practices at the village level. Keywords: Financial Statement Quality, Government Accounting Standards
THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE Fitriya Sari; Muzayyanah Muzayyanah; Muhamad Dzulfikri
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.3974

Abstract

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environmental information as a form of accountability to stakeholders. Financial performance is considered an important factor influencing the extent of sustainability disclosure because companies with higher profitability tend to have greater resources to support sustainability activities. Methods: This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports published by companies included in the ESG Star Listed Companies. The sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination analysis with the assistance of IBM SPSS Statistics software.Results: The findings reveal that financial performance, proxied by ROA, has a positive and significant effect on Sustainability Report disclosure, as indicated by a significance value of 0.000, which is lower than the significance level of 0.05. These results suggest that companies with higher profitability tend to disclose sustainability information more extensively. The study concludes that strong financial performance encourages greater transparency in sustainability practices and positively contributes to the extent of Sustainability Report disclosure. Companies should continuously improve financial performance while enhancing the quality and extent of Sustainability Report disclosure to strengthen stakeholder trust and support long-term business sustainability. Keywords: Financial Performance, Sustainability Report Disclosure
THE EFFECT OF HUMAN RESOURCE TRAINING AND TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE THROUGH WORK MOTIVATION Amin Romadhon; Maman Suratman
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4015

Abstract

Introduction: This study investigates the effects of human resource training and transformational leadership on employee performance, both directly and indirectly through work motivation, at X Airlines in Timor-Leste. Methods: Using a quantitative cross-sectional design, data were collected from all active employees through a five-point Likert-scale questionnaire. The data were analyzed using regression-based path analysis, while the mediating effects were evaluated using the Sobel test. Results: The findings demonstrate that human resource training and transformational leadership positively and significantly affect employee performance and work motivation. Work motivation also has a positive and significant effect on employee performance and partially mediates the effects of both human resource training and transformational leadership. These findings indicate that training and leadership improve performance not only by strengthening employees’ competencies and work direction but also by fostering their motivation to perform. Transformational leadership has a stronger indirect contribution through work motivation, highlighting the important role of leaders in sustaining employee enthusiasm, commitment, and confidence. Therefore, X Airlines should align training programs with operational needs, strengthen inspirational and supportive leadership practices, and continuously foster employee motivation to improve performance. Keywords: Employee Performance, Human Resource Training, Path Analysis, Transformational Leadership, Work Motivation
THE INFLUENCE OF FINANCIAL INFLUENCERS AND THE FRAMING EFFECT ON INVESTMENT DECISIONS WITH FINANCIAL LITERACY AS A MODERATING VARIABLE. CASE STUDY: GEN Z IN SEMARANG CITY Muhammad Haidar Fayiz; Dwi Cahyaningdyah
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4022

Abstract

Introduction: This study investigates the influence of financial influencers and the framing effect on investment decisions and examines the moderating role of financial literacy among Generation Z in Semarang City. The study is motivated by the increasing investment activity among Gen Z, who are typically exposed to financial content on social media and are susceptible to persuasion-based and framing-based behavioral bias.Methods: This study utilized a quantitative descriptive research design, and data were gathered from 220 respondents via an online questionnaire (Google Form) using convenience sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied in this study to examine the data. Results: The findings show that financial influencers, framing effect, and financial literacy each positively and significantly affect investment decisions. Financial literacy significantly moderates (weakens) the effect of the framing effect on investment decisions, but does not significantly moderate the effect of financial influencers on investment decisions. These findings extend the empirical behavioral finance literature and offer practical contributions toward increasing financial literacy among Gen Z, enabling them to evaluate influencer-driven and framed financial information more critically. Keywords: Financial Influencer, Financial Literacy, Gen Z, Herding Bias, Investment Decision
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ESG STAR LISTED COMPANIES Rinni Indriyani; Fitriya Sari; Muhamad Dzulfikri
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4035

Abstract

Introduction: Sustainability Report disclosure has become an important instrument for corporate accountability in communicating economic, social, and environmental performance to stakeholders. This study aims to examine the influence of Good Corporate Governance, represented by the board of directors, audit committee, and independent board of commissioners, on Sustainability Report disclosure among companies included in the ESG Star Listed Companies. Methods: This research employed a quantitative approach with an associative research design. Secondary data were collected from companies’ annual reports and Sustainability Reports using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics software, preceded by descriptive statistical analysis and classical assumption tests. Hypothesis testing used partial tests, simultaneous tests, and coefficient of determination analysis.Results: The findings reveal that the board of directors has no significant effect on Sustainability Report disclosure. In contrast, the audit committee and the independent board of commissioners have positive and significant effects on Sustainability Report disclosure. These findings indicate that corporate monitoring mechanisms play a more substantial role than strategic decision-making functions in improving the transparency of sustainability reporting. The study concludes that the effectiveness of Good Corporate Governance in improving Sustainability Report disclosure is particularly influenced by the audit committee and the independent board of commissioners. Therefore, companies are encouraged to strengthen the effectiveness and oversight functions of their audit committees and independent boards of commissioners to enhance the quality and transparency of Sustainability Report disclosure. Keywords: Board of Directors; Audit Committee; Independent Board of Commissioners; Sustainability Report.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI KERJA, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS PERHUBUNGAN KABUPATEN BANYUMAS Alif Akmallul Bazor; Purnadi Purnadi; Hermin Endratno; Meydy Fauziridwan
Jurnal Maneksi Vol. 15 No. 3 (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.v15i3.4039

Abstract

Introduction: This study aims to analyze the influence of organizational commitment, work motivation, work discipline, and job satisfaction on employee performance at the Banyumas Regency Transportation Agency. Method: This study employed a quantitative approach using a survey method. The study sample consisted of 138 respondents selected using accidental sampling—a technique for selecting respondents who were encountered and met the study’s objectives.Results: The adjusted R-squared value of 0.367 indicates that the variables of organizational commitment, work motivation, work discipline, and job satisfaction account for 36.7% of employee performance, while the remaining 63.3% is explained by other factors outside the research model. Conclusions and Recommendations: The results of the hypothesis testing indicate that organizational commitment, work discipline, and job satisfaction have a positive and significant effect on employee performance, whereas work motivation doesn’t affect employee performance. Keywords: Employee Performance, Job Satisfaction, Organizational Commitment, Work Discipline. Work Motivation.

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