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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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FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA PUSKESMAS DI KOTA YOGYAKARTA Muhammad Alfi Satia Pratama; Fajar Satriya Segarawasesa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Accounting fraud is an act of fraud committed by an individual or companygroup for profit. Acts of fraud can be bad for investors as well as,even other stakeholders.This study aims to empirically test the effectiveness of the internal control system, empirically the effectiveness of information asymmetry, empirically the effectiveness of conformity compensation, empirically the effectiveness of religiosity, empirically the effectiveness of implementationGood Corporate Governance accounting at the health center in the city of Yogyakarta. The population in this study were all health centers in the city of Yogyakarta and the sample taken in this study was 36 sample consisted of heads of Administrative Sub-divisions and Financial Staff. The research method uses quantitative methods using primary data obtained from questionnaires that are distributed randomlyoffline. The data analysis technique used is descriptive statistical analysis technique with the programStatistical Program for Social Science (SPSS) Version 26. The results of the study show that the internal control system, information asymmetry, compensation suitability, religiosity and implementation Good Corporate Governance does not affect the tendency of accounting fraud at the health center in the city of Yogyakarta.

STRATEGI USAHA PEDAGANG KAKI LIMA (PKL) DI KOTA METRO: PASCA PANDEMI COVID-19: (Studi Kasus pada PKL di Jl. Kihajar Dewantara Metro Timur) Ditta Nurhidayanti; Estelee Elora Akbar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

The purpose of this study is to identify and analyze the sales strategies of street vendors (PKL) in Metro City: Post-covid-19 pandemic. This research was conducted on Jl. Ki Hajar Dewantara, East Metro sub-district, Metro City, Lampung Province. This type of research is descriptive qualitative research. The data source used is the primary data source. Collecting data in this study using observation, interviews and documentation. The results that can be concluded in this study are identifying trading strategies that must be implemented by street vendors who are affected by Covid 19. At the beginning of the pandemic, their income had decreased but over time they were able to get up and maintain their business. The strategy for street vendors on Jl. Ki Hajar Dewantara in maintaining his business in the midst of the Covid 19 pandemic, including by expanding market share by going online, creating new products and cooperating with other business actors.

ANALISIS KINERJA KEUANGAN BANK RAKYAT INDONESIA SEBELUM DAN SELAMA MASA PANDEMI COVID – 19 : STUDI KOMPARATIF Achyat Budianto; A. Rozi; Ferri Saputra Tanjung; Marnas Marnas; Beid Fitrianova Andriani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to examine the differences in the financial performance of PT Bank Rakyat Indonesia before and during the COVID-19 pandemic. This test uses a quantitative approach, and the data samples used from the third quarter of 2017 to the second quarter of 2022 are 20 samples. Bank Rakyat Indonesia, as the research object, has the most customers among other banks. Testing was carried out using the paired sample t-test method. The results of the study show differences in financial performance before and during the COVID-19 pandemic in the ratios of NPL, ROA, ROE, and LDR, but there is no difference in financial performance before or during the COVID-19 pandemic in the BOPO ratio

ANALISIS PENGARUH PENERIMAAN PAJAK REKLAME DAN JUMLAH INDUSTRI TERHADAP PENDAPATAN ASLI DAERAH KOTA KUPANG Septianus Boimata; Kretisana Jagi; Marselinda Hege; Joritha Naisanu; Yonatan Pering
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of advertisement tax and the number of industries on local revenue in Kupang City. This research was conducted at the Regional Revenue Office of Kupang City, East Nusa Tenggara. This research uses qualitative data. Sources of data in this study: Primary data and secondary data, namely data obtained through documents contained in the Regional Revenue Service of Kupang City and BPS-NTT. Data collection techniques are carried out by: Interviews and Documentation. Data analysis technique using multiple regression analysis. The results obtained: billboard tax affects local revenue at a confidence level of 99%, the number of industries affects local revenue at a confidence level of 95%, and simultaneously advertisement tax and the number of industries affect local revenue.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PENJUALAN MOTOR HONDA PADA CV NASIONAL MOTOR RUTENG Lende Dangga; Aprıanus Ngera
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Motorcycles are a human need that really helps provide convenience in transportation. The need for motorcycles encourages people's purchasing power of motorbikes as a means of transportation. One of the alternatives used in an effort to win the competition is by selling credit concerning prices, products, credit services and credit terms. Purpose: to determine the magnitude of the influence of price, multiplied by product, credit service and credit period on sales of Honda motorcycles at CV. National Motor Ruteng. The sampling technique used the Quota sampling method, namely 100 samples who bought Honda motorbikes at CV. National Motor Ruteng. The research variables are price, product, credit service and credit term. Collecting research data using interviews, questionnaires, documentation and observation studies. Data analysis was performed using multiple regression analysis method. The results obtained (1) in terms of price, product, credit service, and credit period have a significant influence on the sales volume of Honda motorcycles at CV Nasional Motor Ruteng. (2) Simultaneously price, credit service, and credit period have a significant effect on the sales volume of Honda motorcycles at CV.Nasional Motor Ruteng (p = 0.000) where P <0.05.

TINJAUAN LITERATUR SISTEMATIS: ANALISIS SWOT DALAM MANAJEMEN KEUANGAN PERUSAHAAN Rachmad Zainuri; Pompong Budi Setiadi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

SWOT analysis is an analytical method used to evaluate the 'strengths', 'weaknesses', 'opportunities', and 'threats' involved in an organization, plan, project, person, or business activity. The aim of this paper is to review the body of knowledge and academic research on SWOT analysis. This shows significant concerns and trends and knowledge gaps around SWOT analysis. Applying PRISMA's guidelines for conducting and summarizing systematic reviews, literature reviews were carried out systematically. Based on a systematic search of the Springer database, a total of 21 articles were included. Within the topics of conceptual models, research frameworks, and measurement and evaluation of SWOT analysis, a research agenda for future studies in this field is offered.

PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT Mardiana Azizah; Zaitul zaitul; Herawati Mawardi; Desi Ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of audit risk and audit effort as mediating variables between women in audit committee are not evidenced. However, control variables partially have a direct relationship with audit fee.

Dampak Covid-19 Terhadap Pendapatan Pedagang Kecil Bidang Kuliner Di Cikarang Utara, Kab. Bekasi pada Era New Normal Kristi Indriyani; Jonathan Lampatar Siregar; Dimaz Ramananda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Small traders are one of the informal sectors that are an alternative for those who do not have special rules that require them to work. This study aims to determine and also to analyze the income of small traders, especially in the culinary field during the New Normal period located in Karangasih Village, North Cikarang District, Bekasi Regency. The research method used is using a qualitative method with a descriptive analysis approach. The data collection tools used interviews and observations. There are as many as 35 population samples taken in this study, namely from small traders in the culinary field in Sugih Waras Village as many as 35 people. Based on the analysis and discussion of the results of interviews with informants regarding the impact of the New Normal Era on the income of small traders in the culinary field. So it can be concluded that the New Normal Era has a positive impact, increasing the income of small traders, especially in the culinary field. It is proven by all the research populations experiencing an increase in income from the pandemic era to the new normal era.

EFEKTIVITAS PENGELOLAAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA SIDOMOYO KECAMATAN GODEAN, D.I YOGYAKARTA Mia Hardiani; Muhamad Rifandi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.244 KB)

The existence of Sidomoyo Makmur village business unit gives economy contribution playing roles in improving economy condition of the village members of society. BUMDes is one of village units which works in economy, social, and culture which plays roles as society aspiration centre and is used in planning development. BUMDes has many names such as in Sidomoyo which is called BUMKal or BUMDes; village land in the form of field and village land located around the field which is made as circuit. Therefore, BUMKal or BUMDes with all their potentials are expected to be empowered in order to improve society prosperity and Original Local Government Revenue in Sidomoyo village. The study aims at analyzing the effectiveness of BUMDes management in improving Original Local Government Revenue of Sidomoyo village of Sidomoyo Godean Sleman DIY. The study used qualitative method and the data collecting technique was through interview and observation. The result of the study showed that the main objective of BUMDes namely improving Original Local Government Revenue is still not effective yet because the profit of Original Local Government Revenue contributed to PADes is not maximum yet. However, the management planning of BUMDes is good. Keywords: Effectiveness, BUMDes management, PADes.

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Rizqi Anandita Khamsiyahni; Muhammad Nuryatno Amin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

This study aims to examine the influence of profitability, liquidity, solvability, and company growth on going concern audit opinion in consumer cyclicals companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This type of this study was causal comparative research. The population in this study is Consumer Cyclicals Company that listed in Indonesian Stock Exchange on 2019-2021. Sampling technique that used in this study was purposive sampling. The number of samples used in this study was 51 companies from total 124 consumer cyclicals companies that listed in Indonesia Stock Exchange on 2019-2021, so the research data analyzed amounted to 153. The data were analyzed by using descriptive statistic and logistic regression analysis. Research data is processed using SPSS software. The results of this study showed that profitability and liquidity have a significant negative effect on going concern audit opinion, while solvability and company growth have no effect on going concern audit opinion.

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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

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