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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)
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 PERSEPSI HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN DI MINI MARKET CAHYA 99 DI DESA GONILAN KARTASURA Lius Hartanto; Ghanim Permana Putra; Deva Novia Arinta; Aliffia Ori Enjarwati; Viona Rizky Ramadhan; Marjam Desma Rahadhini
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 (454.623 KB) | DOI: 10.31959/jm.v12i2.1560

Abstract

The purpose of this study is to find out about the effect of perceived price and service quality on purchasing decisions. This research was conducted at the cahya 99 mini market in Gonilan Kartasura Village, by distributing questionnaires to 30 respondents. Samples were taken using random sampling technique. From the results of this study it is known that the regression equation is 10.288+0.462X1+0.083X2. From the results of statistical analysis data, the indicators in this study are said to be valid and reliable. The variable that has the most dominant influence is the price perception variable with a coefficient of 0.462. While the least influential variable is the service quality variable with a regression coefficient of 0.083. The price perception variable with a calculated T value of 3.620 with a significant value of 0.003 (0.003 <0.05) which means it has a significant value and for service quality obtains a T test result of 0.764 with a significant value of 0.05 (0.452 <0.05 ) which means it has a significant value. So it can be concluded that the perception of price and service quality has an effect on purchasing decisions at the cahya 99 mini market in Gonilan Kartasura Village. Perceptions of price and service quality are key strategic roles that are important to be considered in purchasing decisions at the Cahya 99 Minimarket in Gonilan Kartasura Village.
PENGARUH LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : (Studi Empiris pada Perusahaan Subsektor Kesehatan yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Yulisa Rifda Salsabila; Akhmadi Akhmadi
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 (600.501 KB) | DOI: 10.31959/jm.v12i2.1566

Abstract

This study aims to examine the effect of liquidity on capital structure with profitability as an intervening variable. The population in this study are Health sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The number of samples in this study were 10 companies from a total of 19 populations obtained through purposive sampling method. The data analysis techniques in this study were descriptive statistics, classical assumption test, and regression analysis assisted with the SPSS 26 program. The results of this study indicate that Liquidity has no significant positive effect on capital structure, Liquidity has no significant positive effect on profitability, Profitability has no negative effect on significant to capital structure, Profitability cannot mediate the relationship between Liquidity and Capital Structure.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR INDUSTRI TEKSTIL DAN GARMEN TERDAFTAR GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Evrina Evrina; A. Rozi; Repilia Mariana; Achyat Budianto
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 (496.997 KB) | DOI: 10.31959/jm.v12i2.1567

Abstract

This research was conducted to examine the effect of return on assets (ROA) and net profit margin (NPM) on share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period. The approach used in this research is an associative one. In this study, there were 10 companies as a population, with 2 companies used as a sample. The source of the data used in this study is the financial statements of the textile and garment industry sub-sector companies that went public on the Indonesia Stock Exchange for the 2018–2022 period. The data collection technique used in this study is the documentation technique. In this study, there were five types of data collection techniques: descriptive statistics, classical assumptions test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this study prove that return on assets (ROA) and net profit margin (NPM) partially affect stock prices. And simultaneously, return on assets (ROA) and net profit margin (NPM) affect share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU LINGGUA PADA HOME INDUSTRI MEBEL DI DESA NANIA KOTA AMBON Wa Asrida; Nicodemus Rahabeat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out how to control the supply of linggua wood raw materials at the Rahmi Furniture home industry in Nania Village using the EOQ method. The results of the study show that the cost of purchasing raw materials is the same as the cost of storing raw materials so that the minimum total acceptable storage cost is IDR 1,529,965. while the economical purchase of raw materials can be made 10 times in one period and each order can order as many as 36 pieces of lingua board, resulting in very efficient costs. Keywords: control, inventory, raw materials, EOQ
ANALISIS DEGREE OF OPERATING LEVERAGE (DOL) ATAS PENGGUNAAN AKTIVA TETAP PADA KUD SUPER NEGERI LILIBOOY. Nicodemus Rahabeat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1654

Abstract

This study aims to find out whether the Super Village Unit Cooperative is able to cover depreciation costs on the use of fixed assets and to find out whether by using operating leverage analysis the cooperative is able to generate profits.To test the hypothesis taken, the analytical tool used is the degree of operating leverage (DOL) analysis.The results of the analysis show that cooperatives have not been able to achieve a level of efficiency, because the resulting level of operating leverage shows an increase in the first two years and has decreased in the last year. KEY WORDS : DOL, fixed assets and depreciation.
PEMBIAYAAN EKSTERNAL, MANAJEMEN LABA DAN FINANCIAL DEVELOPMENT: BUKTI EMPIRIS DARI ENAM NEGARA DI ASIA Daniel Y. Titapasanea
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1656

Abstract

The inconsistency of previous research findings motivated this study to examine the effect of external financing on earnings management using two financing components simultaneously. This study also examines the effect of financial development on the relationship between external financing and earnings management.The research samples are manufacturing companies from Indonesia, Japan, Singapore, South Korea, Malaysia and India. The total sample of companies used was 1,191 companies (5,128 observations). External financing is measured by the amount of changes in debt and equity. Earnings management is measured using the modified Jones model while financial development is measured using index numbers released by the World Economic Forum.The results of the study prove that there is a significant negative effect between external financing and earnings management. However, there is no evidence that the effect of external financing on earnings management is stronger in countries with large financial development index numbers than in countries with small index numbers. Keywords: Debt Financing, Equity Financing, Profit Management, Financial Development.
PENGARUH RISIKO BISNIS, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Riski Rindiasih; Rosita Wulandari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1516

Abstract

The key to maximizing the company's footprint is a well-thought-out financing structure. The capital structural will be the determining factor of a company's performance. The objective of this study is to run tests and collect data on the effect of business risk, sales growth, and asset structure on capital structure. This analysis focuses on Property and Real Estate companies listed on the IDX between 2017 and 2021. The purposive sampling method was used to determine the sample, so that a sample of 12 property and real estate companies was obtained in 2017-2021, obtaining a research sample of 60 data. The data processing technique was carried out using panel data multiple regression through the help of Eviews version 9. As a result of this study, capital structure is influenced by business risk, sales growth, and asset structure. business risk has an influence on capital structure whereas sales growth and asset structure have no influence on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Lampung) Vina Petricia; Herry Goenawan Soedarsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1602

Abstract

The ability of an auditor to detect fraud is no longer a kept secret. One of the auditor's abilities, and hence one auditor's qualities, is to detect fraud and explain abnormalities throughout the audit. This ability is supported by the auditor's understanding of the different types of fraud, their characteristics, and how to detect them. However, due to a variety of factors, many auditors fail to detect fraud. As a result, this study was conducted to empirically prove the influence of Red Flags, Time Pressure, Professional Skepticism, Competence, Independence, and Professionalism. The population in this study is the entire target population of BPK Representatives of Lampung Province auditors. Saturation sampling to obtain a sample of 48 questionnaires from all those distributed, with 35 respondents responding. The analytical method used was descriptive analysis using the IBM SPSS Statistics 26 application. The findings of this study show that Red Flags, Professional Skepticism, Competence, Independence, and Professionalism all have a positive and sig influence. On the other hand, the results of the Time Pressure variable have no positive and insignificant effect on the auditor's ability to detect fraud.
PENGARUH SALES PROMOTION APLIKASI TIKTOK, ONLINE COSTUMER REVIEW DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PENGGUNA TOKOPEDIA : (MAHASISWA FEBI 2021 UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG) Fadila Maghfirotul Hasanah; Ruly Priantilianingtiasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1612

Abstract

Current technological developments have made a shift in behavior in consuming a product from offline to online, this is marked by the development of e-commerce which has increased significantly Increasing online sales requires several things, one of which is sales promotion for the TikTok application, online customer reviews, and prices which have recently received attention from the business community and academics in relation to purchasing decisions. This study aims to determine the effect of the TikTok application sales promotion on purchasing decisions, the effect of online customer reviews on purchasing decisions, the effect of price on purchasing decisions and to determine the effect of TikTok application sales promotion, online customer reviews and prices simultaneously on purchasing decisions. The approach used is associative quantitative research, with Tokopedia and TikTok users as the population, with the number of Fakultas Ekonomi dan Bisnis Islam 2021 students at Universitas Islam Negri Sayyid Ali Rahmatullah Tulungagung of 3.537 students who are the population in this study, using the Slovin formula as the basis for taking the number of samples, namely 392 using the probability sampling technique and data collection using a questionnaire with a Likert measurement scale. The data were processed using SPSS version 22 through multiple linear regression. With the results of the TikTok application sales promotion research that has a significant effect on purchasing decisions, online customer reviews have a significant effect on purchasing decisions, prices have a significant effect on purchasing decisions and simultaneously TikTok application sales promotion, online customer reviews and prices have a significant effect on purchasing decisions.
PENGARUH KUALITAS LAYANAN, NILAI PELANGGAN DAN LETAK GEOGRAFIS TERHADAP LOYALITAS PELANGGAN PADA VIA SALON TRENGGALEK Sylvia Halimatur Rosyida; Ruly Priantilianingtiasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1613

Abstract

Growth in the hair care salon service industry in Indonesia own great potential to continue to grow, public awareness to care for hair is influenced by changes In the changing lifestyle of society and the new modern style that exists. improving services at hair care salon services, several factors are need a few things improving service quality, paying attention to customer value and maintaining geographichal location. This research aims to understand the effect of Service Quality, Customer Value and Geographical Location, on Customer Loyalty in Via Salon Trenggalek. The methodology used in this research uses is a quantitative approach with primary data obtained by filling out the Google form questionnaire. The population of this research is customers of Via Salon Trenggalek. There were a total of 70 respondents when taking samples using the Lemeshow’s  formula. This research uses SPSS 22 for data analysis, using multiple linear regression. The result of the research show that the variable Service Quality has no positive effect on Customer Loyalty, the customer value and geographical variables partially have a positive effect on customer loyalty on Via Salon Trenggalek. In addition, simultaneously service quality, customer value, and geographichal location affect customer loyalty at Via Salon Trenggalek.

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