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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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INDONESIA
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 1,213 Documents
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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA KERJA TERHADAP KINERJA PERANGKAT DESA SE-KECAMATAN CIKALONG KABUPATEN TASIKMALAYA Agis Pebrian; Rita Tri Yusnita; Arga Sutrisna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.805 KB) | DOI: 10.31959/jm.v12i2.1505

Abstract

The research conducted aims to determine the simultaneous and partial influence of Transformational Leadership and Work Culture on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. The research method used is quantitative research with associative descriptive method (causality) and census approach. The population in this study was 186 employees who were village officials in Cikalong District, Tasikmalaya Regency. The sample determination technique used is Non Probability Sampling (Saturated Sampling). The type of data used is primary data obtained through the distribution of questionnaires to respondents. Data testing in this study includes validity tests, reliability tests, and classical assumption tests. The data analysis tools used are multiple linear regression, correlation coefficient, and coefficient of determination using IBM SPSS (Statitical Product and Service Solution) software Windows version 25. Based on the results of the study, it can be seen that Transformational Leadership and Work Culture simultaneously have a positive and significant effect on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. Transformational Leadership partially has a positive and significant effect on the Performance of Village Officials in Cikalong District, Tasikmalaya Regency. Work Culture partially has a positive and significant effect on the Performance of Village Apparatus in Cikalong District, Tasikmalaya Regency.
ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA TAHUN ANGGARAN 2019-2021 Panca Safira Amelia; Daniswara Nursyahbani; Risma Wira Bharata
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.058 KB) | DOI: 10.31959/jm.v12i2.1521

Abstract

The information in the Budget Realization Report (LRA) that has been published by a public institution can be used to improve the situation’s financial performance. The Budget Realization Report is one of several work unit financial accountability reports that are still in use. Report readers will be able to conduct an analysis of the performance of financial reports, including an analysis of income, an analysis of expenditure, and an analysis of financing, according to Budget Realization Report. The purpose of this research is to find out and analyze the spending performance in Budget Realization Report of the Ministry of Health Republic Indonesia. the analysis method used in this study is the descriptive quantitative method. The following analysis wa carried out: Analyzes of the Variants of Expenditure (Spending Difference), Expenditure Growth, Conformity of Expenditure, and Efficiency of Expenditure. Based on the analysis that was done, it can be seen that the Budget Realization Report of The Ministry if the Health for the 2019, 2020, and 2021 will be as: Variances are higher in 2019 (5,40%) than 2020 (4,50%) and 2021 (2,85%), meanwhile spending growth ratio at the start of Coronavirus Pandemic, 2020, increased by 51,90%. At 2021 spending growth faster that is 103,81%. After the Pandemic Covid-19, the Ministry of Health reported an increases of 77,85% as a result of the overall expenditure growth
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Angelia Agustin; Herry Goenawan Soedarsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.126 KB) | DOI: 10.31959/jm.v12i2.1527

Abstract

This study aims to analyze the effect of profitability and company size on audit delay in property and real estate sector companies during the 2019-2021 period. Property and real estate companies listed on the IDX for the 2019-2021 period are the samples in this study. The method used in sampling using purposive sampling for samples that have been determined according to certain qualifications. Data for valuation and measurement variables are obtained from annual reports, such as published independent auditor reports, total assets, and net income which are included in the IDX data base. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and company size have a positive and significant influence on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
ANALISIS PENINGKATKAN KUALITAS KOMPETENSI APARATUR PEMERINTAH DAN PELAYANAN PUBLIK DALAM MEWUJUDKAN GOOD GOVERNANCE DI JAWA TENGAH Hilda Salma Jundia; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.581 KB) | DOI: 10.31959/jm.v12i2.1530

Abstract

The purpose of this research is to create a government in Indonesia that is oriented towards the competence of government apparatus and public services in order to realize good governance, and has not yet been implemented in all regions in Indonesia. Because the lower the level of governance, the more often they have direct contact with the community in demonstrating competence and the services they provide. So it is necessary to enact the principles of good governance as the ideals of the nation. Improving the competence of government apparatus should adhere to a paradigm oriented towards the interests of the community in providing services to the wider community, preparing all tools to meet this paradigm systematically (from input-process-output-results/impact), so that quality services are realized (which may be tangible). , reliable, responsive, safe, and full of empathy in its implementation). The concept of good governance is an ideal form of governance formulated by experts for the practice of establishing good relations between the state, society and markets. The type of research used is descriptive quantitative method including the official BPS website, and previous journals. The results of this study show that the government continues to strive to improve the competence of government officials so that people can get maximum service from competent government officials. The quality of public services in Indonesia has been included in the green category, which means high quality of service compliance to the government. In the service process, the government always strives for the public to more easily access all the facilities that have been provided on a digital basis.
MEMBEDAH PRINSIP PELAPORAN KONSERVATISME AKUNTANSI: PRO KONTRA, KEGUNAAN DAN PERTIMBANGAN UNTUK PEMANGKU KEPENTINGAN I Made Dwi Hita Darmawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.524 KB) | DOI: 10.31959/jm.v12i2.1531

Abstract

The pros and cons of corporate reporting with the principle of accounting conservatism are increasingly becoming a hot topic of discourse from time to time. The purpose of this research is as a clear guideliness for users of financial statements such as investors, financial analysts to stakeholders because often companies use this method by setting the company's profit scenario to be low in the initial period so that there will be hidden reserves. Descriptive qualitative method through literature study is used to explore and analyze empirical studies related to accounting conservatism fully and deeply. The results found that so far there have been pros and cons of the principle of accounting conservatism which has a strong argumentative level on each side. Supporters of this principle emphasize the usefulness of parsing conflicts of interest from managers who will tend to increase profits to attract investors, while the con side considers that this principle creates unrecorded reserves, allowing management to more freely report future profit figures which will cause conflicts of interest. This study also found that earnings management and accounting conservatism are closely related. Basically, earnings management is present to manipulate the available alternatives and take the best decision to be able to achieve the projected profit level. As a result, management can play a low profit now, then a larger profit in the future period, so that management receives a bonus.
ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN PADA BADAN KEPEGAWAIAN NEGARA TAHUN 2018-2021 Yuanne Gabrila Sriyanto; Angelina Yunita Munte; Risma Wira Baharata
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.136 KB) | DOI: 10.31959/jm.v12i2.1533

Abstract

This study aims to analyze the financial performance of the Republic of Indonesia Civil Service Agency. The observation period is 2018-2021. The data used in this study are secondary data, namely financial reports and performance reports of the Indonesian Civil Service Agency. The research results show that the financial performance of the Republic of Indonesia State Personnel Agency has been effective and there have been fluctuations in financial performance seen from the efficiency ratio of its performance.
PENGARUH KUALITAS PRODUK, HARGA, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN MARTABAK ALONG 89 LAMPUNG Ricky Wijaya; Habiburahman Habiburahman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.504 KB) | DOI: 10.31959/jm.v12i2.1536

Abstract

This research intends to analyse the effect of the product quality, price, and location on purchasing decisions in an MSME. Researchers took samples namely Martabak Along 89 Lampung and using consumers from Martabak Along 89 Lampung as respondents for this research also researchers distributed questionnaires via google form. The sampling technique used was accidental sampling and there were 55 respondents in this research. The analytical method used is multiple linear regression analysis. The result of this research concludes that product quality, price, and location have a significant positive influence on purchasing decisions at Martabak Along 89 Lampung.
Analisis Efisiensi dengan Metode Data Envelopment Analysis (DEA) pada Lembaga Amil Zakat Muhammadiyah Lian Fuad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.193 KB) | DOI: 10.31959/jm.v12i2.1537

Abstract

One form of effort to improve the quality of institutional management is to measure the achievement of targets that have been planned. Achievement will be efficient if the input as institutional capital in running the institution makes a small contribution but gets the maximum output. The purpose of this research was to determine the efficiency level of the Amil Zakat Muhammadiyah Institute for the 2017-2020 period using the Data Envelopment Analysis (DEA) method with the Assumption of Constant Return of Scale (CRS) with input orientation. Research variabels use input and output. The input variabel component is operational costs. Personnel costs, outreach costs, and total assets. While the output variabel components are receipt of ZIS funds and distribution of ZIS funds. The results showed that in all periods from 2017-2020, efficiency performance was 100% or 1. But in 2019, Lazismu's efficiency performance earned a value of 0.977.
Pengaruh Lingkungan Kerja Fisik Terhadap Kepuasan Kerja Karyawan PD Sahang Mas Farrel Andreas; Parama Santati; Wita Farla
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.951 KB) | DOI: 10.31959/jm.v12i2.1540

Abstract

To improve employee performance, every organization needs to pay attention to the job satisfaction of its employees. One of the factors that can affect employee job satisfaction is the environmental conditions in the place where he works, both physical and non-physical. This study aims to analyze the effect of the physical work environment on job satisfaction of PD Sahang Mas employees. The population in this study were all employees of PD Sahang Mas, totaling 33 employees. With saturated sampling technique, the number of samples used in this study amounted to 33 employees. The data collection method used was questionnaires using a 5-point Likert scale. The instrument test was carried out using validation and reliability tests. The analysis technique used is simple linear regression analysis using the SPSS application. Based on the results of the analysis it was concluded that the physical work environment has a positive and significant effect on the job satisfaction of PD Sahang Mas employees.
ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NOMOR 72 PADA PT. ISRA PRESISI INDONESIA Tbk Rohmatun Rohmatun
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.512 KB) | DOI: 10.31959/jm.v12i2.1556

Abstract

Revenue is one of the signs of profit in a company. This study aims to determine whether the accounting practices in revenue recognition at PT Isra Presisi Indonesia are in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72 or not. This research is included in the type of quantitative research with a descriptive approach. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the study, it is found that revenue recognition at PT Isra Presisi Indonesia is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72.

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