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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

JurnalManeksi
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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 1,213 Documents

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PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BANK UMUM DI INDONESIA Hafid Raihan Maulana; Yeni Oktaviani; Irma Novida; Aminudin Aminudin; Husnayetti Husnayetti; Adi Rizfalefriadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Corporate responsibility is not only to report the financial statements of each company annually but also for companies to address social responsibility and be able to contribute to the environment and the surrounding community. This study aims to determine the effect of Total Assets, Third Party Funds, and Equity on the Social Responsibility of Private Commercial Banks in Indonesia. The quantitative research design was used to analyze secondary data in the form of bank financial statements from 2016 to 2020. The research method uses panel data regression analysis. The results showed that the Total Assets partially had no significant effect on Social Responsibility with a t-count value of -1.547086 which was greater than t table 2.05553 with a significance value of 0.1245> 0.05. Third-Party Funds and Equity partially have a significant influence on Social Responsibility where the t-count value of Third-Party Funds is 2.903369 and the t-count Equity is 2.388913 greater than t table 2.05553 with a significance value of 0.006 and 0.004 <0.05. Simultaneously Total Assets, Third Party Funds, and Equity significantly influence Social Responsibility. It is proven that the calculated F value is 14,429 which is greater than the F table and the significance value of 0.00 is less than 0.05. Disclosure of corporate social responsibility is determined by the amount of Third Party Funds and the amount of company Equity

PENGARUH CORPORATE GOVERNANCE, CAPITAL STURCTURE, DAN GENDER DIVERSITY TERHADAP FIRM PERFORMANCE Robby Krisyadi; Anastasya Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The success and failure of the company can be influenced based on the firm's performance. Firm Performance can be a measure of the company's level of success in achieving the targeted goals. The purpose of the study was to determine the effect of the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage on firm performance in non-financial companies listed on the Indonesia Stock Exchange. The study was conducted on non-financial entities listed on the IDX through www.idx.co.id from 2017 to 2021. The sample results that have been selected contain 1,880 data. The data analysis method in the findings contained in this study uses the SPSS and PLS-SEM applications. The results of the study stated that the board of directors, audit committee, foreign ownership, institutional ownership, board independence, gender diversity, ownership concentration, audit reputation, ceo tenure, and leverage had a significant positive effect on firm performance using tobin's q measurement. However, the ownership concentration variable has no significant effect on firm performance by measuring return on equity.

PENGARUH KEBIJAKAN HUTANG DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DISEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrizal Salida; Kurniawan; Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study has a goal, which is to see how influential a company's debt policy problems and also the distribution of dividends for each company are on the value of the company itself. The companies that are the object of this research are companies listed on the Indonesian stock exchange, while the subject of the company is a company engaged in the telecommunications sector. This study uses inferential statistical data analysis with multiple regression approach. The test is carried out to strengthen that the data used is objective, then the data will be tested for F and T tests, after that the data is then tested again using the coefficient of determination test using the help of the SPSS application. To determine the sample in this study, the saturated sample method was used, the results obtained were 30 samples consisting of 6 companies and each company used financial statement data for the past 5 years. The data obtained in this study were sourced from the Indonesian stock exchange. Broadly speaking, the results of the F and T tests show that the problem of debt policy and dividend distribution does not have a positive and significant effect on the value of a company.

PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2019-2021. Fina Rosyada; Maretha Ika Prajawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to ascertain how firm value is affected by GCG, CSR, and financial performance.With the increasing interest of investors in the company's shares, this study's findings are anticipated to benefit the business.Telecommunications companies that have been registered on the IDX for the 2019-2021 period make up the population used in this study.A sample of six businesses that meet a number of predetermined criteria is used in this study.The data are processed using SmartPLS 3 software, which includes an analysis of the validity test and a reliability test using an inner model.According to the findings of this study, firm value is negatively impacted by GCG and financial performance, whereas firm value is positively impacted by the CSR variable.

FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH TANJUNG JABUNG BARAT DENGAN ADMINISTARASI SEBAGAI VARIABEL MODERASI Ferri Saputra Tanjung; Achyat Budianto; Puteri Anggi Lubis
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of planning, human resources and budget execution on budget absorption with administration as a moderating variable in Tanjung Jabung Barat Regency. The samples in this study were the Budget User Authority (KPA), Commitment Making Officer (PPK), Expenditure Treasurer (BP), Financial Administration Officer (PPK), and Paying Order Signing Officer (PPSPM) in the Tanjung Jabung Barat Regency government which were collected 134 respondents. The data in this study are primary data. Hypothesis testing using multiple linear regression analysis and MRA with the help of the SPSS program. The results of research on planning, human resources and budget execution partially on budget absorption. Administration as a moderating variable succeeded in moderating the relationship between planning, human resources and budget execution on budget absorption.

Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Syahrani Wangi Puspita; Titania Nur Wahyuningtiyas; Fella Ardina Cahyani; Feni Haryani; Kartika Pradana Suryatimur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of whistleblowing system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.

ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT UNILEVER INDONESIA TBK. TAHUN 2017 – 2021 Titik Yiping Devina Damayanti; Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Company performance is an analytical tool carried out by company management in order to determine the financial condition of a company and also to measure the level of success of an organization or company in generating profits. Performance appraisal is important to do so that management can see the development of the company, especially go public companies that have been listed on the IDX. The purpose of this study is to assess the company's performance using profitability ratio analysis from PT Unilever Indonesia Tbk. using the 2017-2021 period. This research is a research with descriptive analysis method using time series method. This study uses secondary data obtained from the annual financial statements of PT Unilever Indonesia Tbk. for the years 2017-2021. The profitability ratio analysis used in this study includes NPM, ROA and ROE. From the results of calculations and comparisons, it can be concluded that NPM and ROA fluctuated, while ROE also fluctuated but tended to increase. When compared with the average in the previous period, it can be concluded that the company is in a bad condition.

Kondisi Keuangan Pemerintah Provinsi Jawa Tengah Ferica C Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Since the implementation of the accrual-based government accounting system, accountability in the form of accountability and transparency on financial performance has become something that every government in Indonesia continues to strive for. Local Government Financial Reports (LKPD) as a form of accountability and transparency do not yet contain informative financial reports for all users of financial information. The purpose of this study is to interpret the LKPD of the Central Java Provincial Government from 2018-2020 using three dimensions of financial performance consisting of: 1) Short-Term Solvency, 2) Financial Independence and 3) Financial Flexibility. This research is a descriptive quantitative study with secondary data sources derived from the Budget Realization Report (LRA) of the Central Java Provincial Government. This research is a descriptive analysis based on secondary data processing sourced from the 2018-2020 Central Java Provincial Government Budget Realization Report. The results of research on Short-Term Solvency consisting of Cash Ratios, Quick Ratios and Current Ratios show that the government has the ability to meet its short-term obligations within twelve months, the Financial Independence Ratio shows that the value of independence is low so that the Central Java Provincial government needs to optimize new funding sources from regions, and the Flexibility Ratio shows a decreasing trend every year, which means that the level of financial flexibility to carry out operational activities is relatively low. Keywords: Short-Term Solvency, Financial Independence, Financial Flexibility

PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Utpala Rani; Kartika Pradana Suryatimur; Titania Nur Wahyuningtiyas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.

Pengaruh Pelayanan Mobile Banking Terhadap Kepuasan Nasabah di Yogyakarta Maria Kumalasanti; Eni Dwi Susliyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to examine the effect of speed, security, accuracy and trust on banking customer satisfaction, either partially or simultaneously. This type of research is a verification research using a quantitative approach. The sample of this research is 100 respondents taken by census method. Data collection techniques using questionnaires and surveys. The data analysis method used multiple linear regression tests, classical assumption tests, hypothesis testing (T test, F test and R test), then the data was processed using the IBM SPSS Statistics 24 application. The results of the F test showed that the four variables were speed, safety, data accuracy. , and trust simultaneously has a significant effect on customer satisfaction in Yogyakarta. The results of the T test show that there is a partial effect of speed, security, accuracy and trust on customer satisfaction in YogyakartaKeywords: Content Marketing, Customer satisfaction

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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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Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Evandro Adolf Willem Manuputty

Contact Email evandro_willem@yahoo.com

Phone +6281343016488

Journal Mail Official evandro_willem@yahoo.com

Editorial Address PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location Kota ambon, Maluku INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Evandro Adolf Willem Manuputty

Contact Email
evandro_willem@yahoo.com

Phone
+6281343016488

Journal Mail Official
evandro_willem@yahoo.com

Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location
Kota ambon,

Maluku

INDONESIA