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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)
ISSN : 23029560     EISSN : 25974599     DOI : 10.31959
Core Subject : Economy, Science,
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
Articles 1,324 Documents
PENGARUH BOPO, CAR, DAN NPL TERHADAP ROA DENGAN FDR SEBAGAI VARIABEL INTERVENING PADA BPR KONVENSIONAL WILAYAH OJK SEMARANG Nurul Huda; Dewi Indriasih; Dien Noviany Rahmatika
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.v15i3.4054

Abstract

Introduction: Return on Assets (ROA) is a key indicator of bank profitability, reflecting management's effectiveness in utilizing assets to generate profit. This study examines the effects of Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Non-Performing Loan (NPL) on Return on Assets (ROA), with Financing to Deposit Ratio (FDR) as an intervening variable, in Conventional Rural Banks (Bank Perekonomian Rakyat/BPR) supervised by the OJK Semarang Regional Office.Methods: This quantitative, explanatory study used secondary panel data from the annual financial reports of all 126 Conventional Rural Banks registered under OJK Semarang for the 2020–2024 period (total sampling/sampling jenuh), yielding 630 bank-year observations. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4, covering outer model evaluation (convergent validity, discriminant validity, reliability) and inner model evaluation (R², f², path coefficients, bootstrapping).Results: BOPO has a significant negative effect on both FDR and ROA. NPL has a significant negative effect on ROA but not on FDR. CAR has no significant effect on either FDR or ROA. FDR has no significant effect on ROA and does not significantly mediate the effects of BOPO, CAR, or NPL on ROA. The model explains 65.3% of the variance in ROA (R² = 0.653).Conclusion: Operational efficiency (BOPO) and credit risk (NPL) are the dominant, direct determinants of profitability in Conventional Rural Banks in the OJK Semarang region, while capital adequacy (CAR) and the intermediation function (FDR) do not play a significant direct or mediating role. Bank management should prioritize cost efficiency and credit-risk control as the primary levers for sustaining profitability. Keywords: Capital Adequacy Ratio; Non-Performing Loan; Operating Expenses to Operating Income; Return on Assets
PENGARUH EFEKTIVITAS BANTUAN SOSIAL, PENINGKATAN KESEJAHTERAAN, DAN KOMPETENSI PENGAWAS TERHADAP KEBERHASILAN PROGRAM KELUARGA HARAPAN (PKH) MELALUI KEPUASAN MASYARAKAT SEBAGAI VARIABEL INTERVENING DI KABUPATEN PEMALANG Ika Yuniartin; Dewi Indriasih; 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.v15i3.4076

Abstract

Introduction: Researchers highlight that while extreme poverty rates have declined, inflation and a rising poverty line remain significant challenges. Administrative issues such as data errors and nepotism during village deliberations, along with technical obstacles like disbursement delays and limited access in remote areas, contribute to errors of inclusion and exclusion that affect public satisfaction. Consequently, this study positions public satisfaction as a mediating variable to explain the relationships among social assistance effectiveness, welfare improvement, and supervisory competence in relation to the success of the Program Keluarga Harapan (PKH). Methods: This study used a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected via questionnaires distributed to village officials and subsequently tested for validity and reliability, with indicators meeting the requirements for convergent validity (AVE > 0.50) and high reliability (Composite Reliability > 0.70).Results: Hypothesis testing indicates that social assistance effectiveness and supervisory competence positively and significantly affect program success. Welfare improvement, however, showed no direct effect but had a significant indirect effect through community satisfaction. All independent variables positively influenced satisfaction, which in turn strengthened PKH success.Conclusion: These findings confirm that the success of social assistance programs at the grassroots level depends heavily on supervisory quality and beneficiary satisfaction, underscoring the need for accurate targeting and effective monitoring amid economic challenges. Keywords: Effectiveness Of Social Assistance; Improving Welfare; Supervisors' Competence; Success Of The Family Hope Program (Pkh); Community Satisfaction
PENGARUH HUMAN CAPITAL, UPAH MINIMUM, DAN KETIMPANGAN GENDER TERHADAP PENYERAPAN TENAGA KERJA DALAM PERSPEKTIF EKONOMI SYARIAH : (STUDI PADA 15 KABUPATEN DAN KOTA DI PROVINSI LAMPUNG TAHUN 2019–2025) Muhammad Rifqy Fauzan; Ahmad Zuliansyah; Zulaikah Zulaikah
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.v15i3.4082

Abstract

Introduction: Employment absorption is an important indicator of regional economic development because it reflects the capacity of the labor market's capacity to create employment opportunities. This study examines the effects of human capital, minimum wage, and gender inequality on employment absorption from an Islamic economic perspective across 15 regencies and municipalities in Lampung Province during 2019–2025.Methods: This study used a quantitative research approach and balanced panel data collected from the Central Statistics Agency (BPS) and other relevant official institutions for 15 regencies and municipalities in Lampung Province over 2019–2025. The data were analyzed using panel data regression with EViews 14. To determine the most suitable estimation model, we used the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results of the model selection indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. Subsequently, we conducted hypothesis testing using the partial significance test (t-test) and the simultaneous significance test (F-test) to assess the effects of human capital, minimum wage, and gender inequality on employment absorption.Results: The results indicate that human capital has a positive effect on employment absorption, although the effect is not statistically significant. Conversely, the minimum wage has a negative and statistically significant effect, suggesting that increases in the minimum wage tend to be associated with lower employment absorption. Gender inequality likewise shows a negative effect on employment absorption, but the relationship is not statistically significant. Taken together, human capital, minimum wage, and gender inequality significantly affect employment absorption. This finding indicates that the combined influence of these three factors plays an important role in explaining variations in employment absorption across regencies and municipalities in Lampung Province.Conclusion: The study concludes that enhancing employment absorption requires an integrated policy framework focused on strengthening human capital, establishing fair and productivity-oriented wage policies, and addressing gender inequality within the labor market. From an Islamic economic perspective, the implementation of these policies supports the achievement of maqāṣid al-sharīʿah by promoting social justice, ensuring equitable access to employment opportunities, and fostering sustainable societal welfare. Keywords: Human Capital; Minimum Wage; Gender Inequality; Employment Absorption; Islamic Economics.
PENGARUH PENGEMBANGAN KARIR DAN KEPUASAN KERJA, TERHADAP KINERJA PEGAWAI DI MEDIASI OLEH KOMPETENSI SURVEI PADA PEGAWAI APARATUR SIPIL NEGARA Tuti Alawiyah; Edy Hartono; Evangelia Yuninda
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.v15i3.4087

Abstract

Introduction: This study aims to examine the influence of career development and job satisfaction on the performance of State Civil Apparatus (ASN) at the Tegal Regency Education and Culture Office, with competence serving as a mediating variable. ASN performance plays a vital role in supporting the effectiveness of public service delivery, particularly in the fields of education and culture, making the efficient management of human resources crucial. Methods: This study employs a quantitative approach using a survey method. The research population comprises all State Civil Apparatus (ASN) personnel working within the Tegal Regency Education and Culture Office, totaling 138 individuals. Consequently, a full census sampling technique was utilized, meaning every member of the population served as a respondent in the study. Data collection was conducted via questionnaire distribution, while data analysis employed the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method using the SmartPLS 4.0 software.Results: The research results indicate that career development has a significant impact on employee performance and a significant influence on their competence. Job satisfaction has a positive and significant influence on employee competence and performance. Competence is also shown to have a positive and significant effect on employee performance. Furthermore, competence is found to mediate the influence of career development on employee performance, as well as the influence of job satisfaction on employee performance.Conclusion: This study was motivated by observed fluctuations in performance outcomes (e-SKP) and a decline in the level of employee discipline among State Civil Apparatus (ASN) staff at the Tegal Regency Education and Culture Office throughout 2024. Although career development and job satisfaction are theoretically capable of enhancing performance, inconsistencies remain in the findings of previous studies (a research gap). Therefore, this study aims to analyze the impact of career development and job satisfaction on employee performance, with competence serving as a mediating variable. Keywords: Employee performance; competence; Career development; Job satisfaction

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