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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
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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

Page 129 of 129 | Total Record : 1283

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