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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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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH (SAP), SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGALAMAM PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALTAS LAPORAN KEUANGAN: (Studi Empiris Pada Pemerintah Provinsi Maluku) MENY HULISELAN
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The purpose of the study is to find out empirically the effect of understanding government accounting standards, regional financial accounting systems, experience in managing regional property on the quality of regional financial reports. This research is stand as empirical research by used purposive samping as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of government accounting standards has a significant positive effect on the quality of financial statements, the regional financial accounting system has a significant positive effect on the quality of financial reports, but the experience of managing regional property has no significant effect on the quality of the financial statements of the Maluku Provincial Government.

PENGEMBANGAN POTENSI PRODUK LOKAL SEBAGAI UPAYA PEMBANGUNAN PARIWISATA YANG BERBASIS MASYARAKAT Indra Wahyudi; Aliah Rahman; Emy Ollong; Sylvia Irene Persulessy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Maluku as an archipelagic province has natural beauty that can be utilized to improve the economy and welfare of the Maluku people. With the characteristics of beautiful islands, strong culture and local wisdom of the population, if maximized for the use of business opportunities, it is business development in the tourism sector. Blue economy is a new idea in development that is oriented towards the marine sector. The country of Morella is located along the coast with varying heights above sea level. The condition of the village which is located on the clean coast makes the country of Morella has many coastal tourist locations that are often visited by tourists, both local, national and foreign tourists. Besides being cheap, beach tourism is famous for its underwater beauty, which is the best diving and snorkeling spot. The problem that exists in the coastal tourist locations of Morella Village is that they have inadequate infrastructure so that it affects tourist attractions. In addition, there are no sales of local products as souvenirs typical of the country of Morella. The purpose of this research is to improve the community's economy by developing knowledge and skills of human resources in the production and marketing process, to improve the welfare of the community. The solution offered is to make a draft policy which is submitted to the Village/State party for further making a State Regulation that is made together with the Village Saniri.

PENGARUH UPAH TERHADAP MOTIVASI KERJA NARAPIDANA YANG MENGIKUTI PEMBINAAN PABRIK GARMEN DI LAPAS KELAS I MAKASSAR Fachri Syawal; Mulyani Rahayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

It should be noted that there are many factors that can motivate a person to perform at their best and salary is not the only one, but salary is a very significant motivating factor and can push a person to perform at their best. The inmate follows coaching by giving doing a profitable job. Therefore, they have the right to be paid for their hard work. The variables studied were the labor motivation wage variable of inmates involved in the construction of garment in Makassar Class I Correctional Institution, the method used in this study was quantitative research. In conducting the research, the author distributed questionnaires to 63 respondents in the form of inmates who had participated in clothing training sessions. The questionnaire used in this study consisted of 20 statement items on the research variables. When analyzing the data in this study using descriptive analysis through simple linear regression test, data normality test, significance test and determination test using IBM SPSS 25. When testing the research hypothesis, the researcher performed a t-test to find out which research hypotheses were accepted and rejected. Based on the results of the study, the value of t Count > t Table is (14,503 > 2,000). So this indicates that Ho is accepted, which means that there is an influence between the wage variable on the prisoner's work motivation variable. Then the percentage influence of the wage variable on the work motivation variable is given based on the results of the determination test of the R-squared value of 0.775. From this it follows that the influence of the wage variable on the work motivation variable is 77.5%. While the remaining 22.5% are influenced by other variables that are not explained in this study.

STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Lauw Sun Hiong; Febriana Louw; Nopiani Indah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.

ANALISIS AKUNTANSI PIUTANG TRANSFER KE DAERAH DAN DANA DESA UAPBUN BA-999.05 Deni Herdiyana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The study was conducted to analyze the implementation of receivable accounting for transfer to the regions and village funds, and also comparing the accounting standards regarding transfers to the regions and village funds with the implementation carried out by UAPBUN BA-999.05. The research method used is a qualitative approach, namely literature study and descriptive analysis. The conclusion of the study is that in general the recognition, measurement, recording, presentation and assessment of TKDD have referred to the applicable regulations. However, there are differences in the recording of accounts for TKDD receivables transactions. Keywords: transfers to regions, village funds, TKDD receivables

PENDEKATAN THEORY OF PLANNED BEHAVIOR DALAM MELAKUKAN SERTIFIKASI HALAL BAGI PELAKU UMKM SEKTOR HALAL FOOD DI KABUPATEN BANGKALAN Amaliatus Sholihah; Firman Setiawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

ABSTRACT The Law on Halal Product Guarantee as stipulated in Law Number 33 of 2014 was officially passed on October 17, 2019. This has changed the nature of halal certification which was originally voluntary for business actors to become mandatory. However, in reality, until now in Indonesia, especially in Bangkalan Regency, there are still many MSME actors who have not implemented halal certification. There are several reasons that make MSME players reluctant to apply for halal certification, including the assumption that obtaining halal certification is a waste of time, money and effort, besides that they also think that applying for halal certification requires a fairly long process. In fact, this Halal certificate should be part of the responsibilities and duties of MSME actors to ensure product safety through a system set up by the Halal Product Guarantee Agency (BPJPH). Based on these problems, this study aims to determine the sentiment of MSME actors in carrying out halal certification. . Therefore, understanding what they think, what they do, as well as the perceived social influence, is very important to identify interest in a particular thing. Like the interest to do halal certification. This research is descriptive qualitative through phenomenological analysis. The data collection process will be carried out by conducting interviews and observation methods. Furthermore, it will be studied and explained clearly so that a conclusion is obtained to provide an overview of the actual situation of the research object which will then be published by an accredited journal so that it can be used as a new reading or reference.

Pengaruh Keselamatan Dan Kesehatan Kerja Serta Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Jean Rosalina Asthenu; Victor R. Pattipeilohy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Employee productivity of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch in carrying out work is decreasing (low), this is due to the lack of employee knowledge about occupational safety and health and inadequate facilities in the work environment. The purpose of this paper is to examine the work productivity of employees and at the same time provide solutions for improvement. The method used is quantitative analysis in the form of theoretical studies and expert opinions about maximum employee productivity. The results showed that the work productivity of employees of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch is not optimal. To increase the work productivity of employees of PT. NengmeyPratama Malut Maluku (NMM) Ternate Branch can be done by conducting socialization to employees about occupational safety and health, and paying attention to facilities in the work environment in the form of K3 equipment in carrying out employee work so that an increase in employee productivity is expected. Keywords: 1) Occupational Health and Safety; 2) Work Environment; 3) Productivity

DIGITALISASI MARKETING DALAM UPAYA UNTUK PENINGKATAN KUNJUNGAN PARIWISATA DOMESTIK DI KOTA SURAKARTA Kurniawati Darmaningrum; Sri Wijiastuti; Laksono Sumarto; Darsono Darsono; Syahri Alhusin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Indonesian tourism is currently still feeling the impact of the COVID-19 Pandemic that has occurred throughout the world. The COVID-19 pandemic has destroyed the tourism industry and the creative economy in Indonesia. The COVID-19 pandemic has caused tourism trends to change, shifting tourism trends in Indonesia have also impacted several businesses. In order to survive, of course, restaurant industry players must innovate in line with shifts in consumer behavior and habits. This study aims to see directly the impact caused by the COVID-19 Pandemic on three business categories, namely hotels, tourist destinations and restaurants, then create several strategies with the role of digital marketing to increase Indonesian tourism trends in the midst of a pandemic, or even until the pandemic is over. It is hoped that these strategies can revive the tourism sector and the creative economy in Indonesia, which were in a very bad slump when the pandemic hit. The objectives of this study are as follows: (1) to find out whether Social Media Content Marketing has an effect on brand equity, and (2) to find out whether brand equity has an effect on intention to visit

ANALISA KUALITAS LAYANAN PADA CV. SINGOYUDHO NUSANTARA Apriliana Apriliana; Sukaris Sukaris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The purpose of this research is to identify service quality factors and identify ways that can be done to improve service quality. This research was conducted at CV.Singoyudho Nusantara which is located in Betoyokauman Village, Betoyokauman Village, Manyar Gresik District, East Java. This type of research is descriptive qualitative research. The data source used is the primary data source. Retrieval of data in this study using observation, interviews, and documents. The results that can be concluded in this study identify the quality of service that must be implemented by suppliers, namely being listed as a vendor who has AK3 and CSMS certificates, implementing 6 on namely on safety, on time, on scope, on quality, on cost and on clean, has work experience , the qualifications of the quality of the goods as evidenced by material tests and the speed of delivery and the payment system in the form of non-cash invoices. CV.Singoyudho Nusantara has implemented service quality, in the form of Reliability: levering accuracy, delivery speed is able to accommodate urgent goods. Assurance : polite appearance and in accordance with speech . Responsiveness: always responds quickly when problems occur. Assurance: always maintain politeness in both behavior and speech. Empathy: responsive and fast in communication. To increase customer satisfaction, the methods or strategies that can be implemented are to avoid miscommunication between CV.Singoyudho and customers, always respond quickly when contacted by customers and improve service quality according to standards in customer companies.

ANALISIS PENGARUH EARNING PER SHARE DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN : (Studi Kasus Pada PT Astra International Tbk Tahun 2015-2019) Dedi Wibowo; Risma Citra Agustina; Saur Cotanius Simamora
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of earnings per share and return on equity on company value. The sample in this study was PT Astra International Tbk in 2015-2019. This study used secondary data in the form of financial statements obtained from the www.idx.co.id website and the PT Astra International Tbk website. The analysis methods used are multiple linear regression analysis and data analysis using SPSS software version 25. The results of the study partially show that earnings per share have a significant effect on company value with significance 0,002 < 0,05, while return on equity does not have a significant effect on Company Value. The results of the study simultaneously show that earnings per share and return on equity affect the company's value by significance 0,006 < 0,05. Keywords: Earning Per Share (EPS), Return On Equity (ROE), Nilai Perusahaan.

Page 29 of 122 | Total Record : 1213

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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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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