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Evandro Adolf Willem Manuputty
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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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PENGARUH BUDAYA KERJA BERLEBIHAN (HUSTLE CULTURE) TERHADAP KESEJAHTERAAN FINANSIAL DENGAN PERILAKU PENGELOLAAN KEUANGAN PRIBADI SEBAGAI VARIABEL MEDIASI PADA KARYAWAN SALES DI KOTA SURAKARTA Nadila Rizka Ardinda; Aniek Hindrayani
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.v15i3.4053

Abstract

Introduction: Financial well-being is an individual ability to achieve financial security and maintain a satisfactory quality of life. Beyond income, it is strongly inflenced by how effectively financial resources are managed. This study investigates whether hustle culture influences financial well-being and examies in the mediating role of personal financial management behaviour sales employees in Surakarta. Methods: A quantitative approach was adopted using purposive sampling, resulting in 338 sales employees who met the predetermined criteria. Primary data were obtained through questionnaire based on a five-point Likert scale and analysed with PLS-SEM using SmartPLS 4. Results: The result indicate that hustle culture does not exert a significant direct influence on financial well-being. However, employees who demonstrate stronger hustle culture tendiencies are more likely to show better personal financial management behaviour, which in turn contributes positively to their financial well-being. The mediation analysis further confirms that personal financial management behaviour serve as a significant mechanism linking hustle culture to financial well-being. The findings suggest that sustained financial well-being depends less on intensive work effort alone and more on employees’ ability to manage their finances responsibly. Therefore, organisations should encourage employees to improve their financial management capabilities alongside work performance to enhance long-term financial well-being. Keywords: Financial Well-Being, Hustle culture, Management Behavior, Personal Financial Sales Employees
THE EFFECT OF CASH CONVERSION CYCLE AND FREE CASH FLOW ON STOCK RETURN WITH EXCHANGE RATE AS MODERATING VARIABLE IN COAL MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2022–2024 Khoirun Nisa Oktaviasari; Teti Anggita Safitri
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.v15i3.4062

Abstract

Introduction: This study aims to examine the effect of the Cash Conversion Cycle (CCC) and Free Cash Flow (FCF) on stock returns, and to analyze the moderating role of the Rupiah/US Dollar (IDR/USD) exchange rate on both relationships, using coal mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period as the object of study.Methods: A quantitative approach was applied using balanced panel data covering 22 issuers and 66 observations. The first and second hypotheses were tested through panel data regression with the Fixed Effect Model (FEM) using the Panel EGLS Cross-section Weights method, while the third and fourth hypotheses were tested using Moderated Regression Analysis (MRA); model selection was based on the Chow Test and Hausman Test, complemented by classical assumption tests for normality, multicollinearity, and heteroscedasticity.Results: The estimation results show that CCC has a negative and highly significant effect on stock returns, indicating that a more efficient cash conversion cycle corresponds to higher returns received by investors. FCF is proven to have a positive and significant effect, confirming that strong free cash flow serves as a positive signal to the market. The exchange rate negatively moderates both relationships: depreciation of the Rupiah intensifies the negative impact of a long CCC due to rising foreign-currency-denominated operating costs, while high exchange rate uncertainty leads investors to demand a higher risk premium, thereby weakening the positive effect of FCF on stock returns.Conclusion and suggestion: These findings underscore the importance of integrating internal efficiency factors and macroeconomic risk into investment strategy and financial management in the coal mining sector. Keywords: Cash Conversion Cycle, Coal Mining, Exchange Rate, Free Cash Flow, Stock Return
DAMPAK DIGITALISASI SISTEM KERJA, KEMAMPUAN DIGITAL, DAN MOTIVASI DALAM DIRI SENDIRI TERHADAP KINERJA GURU MELALUI DISIPLIN KERJA SEBAGAI VARIABEL PERANTARA : (PENELITIAN PADA SMP SEKOTA TEGAL) Afif Kharis; Suliyanto Suliyanto; Ahmad Hanfan
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.v15i3.4070

Abstract

Introduction: The advancement of education in the digital era requires teachers to adapt to technology-based work systems. Teacher performance, which is central to successful learning, depends not only on mastery of subject matter and pedagogical skills, but also on digital implementation in work systems, digital skills, intrinsic motivation, and work discipline. Optimal teacher performance directly impacts the quality of education, as reflected in the 2025 Tegal City Education Report Card, which still shows gaps in literacy, numeracy, school safety, and diversity indicators compared to national targets.Methods: This study employed the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach using primary data from 30 participants. Validity and reliability testing confirmed all indicators were valid and reliable, while descriptive analysis showed all variables in the high category with an average index of 76–77%. The R-square values of 0.783 for satisfaction and 0.808 for loyalty, along with a Q-square of 0.958, indicate strong predictive relevance.Results: Findings reveal that digital implementation, digital skills, and intrinsic motivation positively influence teacher discipline, which in turn significantly enhances teacher performance. Discipline acts as a mediating variable, strengthening the relationship between these factors and performance.Conclusion: The integration of digital work systems, digital competence, motivation, and discipline forms a sustainable foundation for improving teacher performance, offering practical implications for policymakers and schools to design training and development programs aligned with educational transformation. Keywords: Digitalization Of Work Systems; Digital Competence; Intrinsic Motivation; Teacher Performance, Work Discipline
PENGARUH BRAND IMAGE, WORD OF MOUTH DAN CUSTOMER EXPERIENCE TERHADAP LOYALITAS KONSUMEN MELALUI CUSTOMER SATISFACTION PADA HOTEL GUCIKU Muhammad Arief Darmawan; Ahmad Hanfan; Teguh Budi Raharjo
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.v15i3.4092

Abstract

Introduction: Retaining customers and encouraging them to continue using hotel services remains an important challenge for the hospitality industry, particularly as competition among accommodation providers in tourist destinations continues to intensify. Within this context, brand image, word of mouth, and customer experience may influence the formation of consumer loyalty. This research investigates the extent to which these factors affect consumer loyalty at Hotel Guciku and further evaluates the mediating role of customer satisfaction in these relationships.Methods: This research used a quantitative approach with an explanatory design. Information was obtained using a structured questionnaire administered to 155 respondents with previous experience staying at Hotel Guciku. The responses from all eligible participants were then analyzed using PLS-SEM with SmartPLS. This analytical technique was utilized to assess the relationships among the research constructs and to establish whether the proposed hypotheses received empirical support.Results: The results demonstrate that brand image and customer experience have a positive and significant influence on consumer loyalty, whereas Word of Mouth does not have a statistically significant direct effect on loyalty. Furthermore, all three antecedent variables brand image, Word of Mouth, and customer experience show significant positive effects on customer satisfaction, which subsequently contributes positively and significantly to consumer loyalty. For the mediation analysis, the findings reveal that customer satisfaction mediates the effect of customer experience on consumer loyalty, while no significant mediation is found for the effects of brand image and Word of Mouth on consumer loyalty. Keywords: Brand Image, Customer Experience, Customer Satisfaction, Loyalitas Konsumen.Word Of Mouth
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, INSTITUTIONAL OWNERSHIP DAN CONCENTRATED OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR BEI Raden Vina Nur Aprilia; Ricky Agustiady; Zainal Aripin; Fitriana Fitriana; Iqbal Rizki Maulana
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.v15i3.4093

Abstract

Introduction: Tax avoidance remains an important issue because corporate tax avoidance practices may reduce potential state tax revenues. This study aims to examine the effect of capital intensity, inventory intensity, institutional ownership, and concentrated ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023.Methods: This research employs a quantitative approach using secondary data obtained from annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling and consisted of 86 companies, resulting in 258 firm-year observations. Tax avoidance is measured using the Cash Effective Tax Rate, and the data are analyzed using multiple linear regression with IBM SPSS Statistics version 25.Results: The results indicate that capital intensity, inventory intensity, institutional ownership, and concentrated ownership simultaneously have a significant effect on tax avoidance, with an F-statistic of 29.184 and a significance level of 0.000. Partially, capital intensity has a significant negative effect on Cash Effective Tax Rate with a significance level of 0.004, inventory intensity has a significant negative effect with a significance level of 0.005, and concentrated ownership has a significant negative effect with a significance level of 0.023. In contrast, institutional ownership has a significant positive effect on Cash Effective Tax Rate with a significance level of 0.005.Conclusion and suggestion: The study concludes that investment characteristics and ownership structures play an important role in influencing corporate tax avoidance. Capital intensity, inventory intensity, and concentrated ownership are associated with higher tax avoidance, while institutional ownership tends to reduce tax avoidance through stronger managerial monitoring. Therefore, companies are encouraged to strengthen corporate governance and manage assets and inventories effectively while maintaining tax compliance. The government, particularly the tax authority, is also encouraged to strengthen monitoring of companies with specific investment and ownership characteristics. Keywords: Tax Avoidance; Capital Intensity; Inventory Intensity; Institutional Ownership; Concentrated Ownership.

Page 132 of 132 | Total Record : 1315

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