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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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ANALISIS TINGKAT DISIPLIN KERJA KARYAWAN PADA TOKO SENJA KOSMETIK Suroso Suroso; Syita Tsania; Maman Mulya Karnama
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.v12i3.1688

Abstract

The purpose of this study was to determine the Compliance Level of Employee Discipline at Senja Cosmetics Shop and the factors that cause violations of employee work discipline. The research method used in this work uses a qualitative descriptive method. With this approach, the researcher wants to conduct research in a natural setting or following the existing context. The researcher leads according to the facts related to the Analysis of Employee Discipline Compliance Level at the Senja Cosmetics Shop. The results of the study show that the enforcement of work discipline at the Senja Cosmetics Shop is still said to be not good because there is no supervision of employees at the Senja Cosmetics Shop so there are still some employees who are undisciplined and the factors that cause violations of employee work discipline because there is no application of applicable sanctions and no definite rules or enforcement of written rules that can be used as a guide by employees at the Senja Cosmetics Shop. Leaders should need to supervise and take strict disciplinary action against employees so that employees can further improve their discipline.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliza Syabania; Risma Nurmilah
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.v12i3.1689

Abstract

The purpose of this study is to determine how much influence corporate social responsibility and intellectual capital have on financial performance. Data collection techniques in this study using secondary data collection data. Data analysis techniques in this study used descriptive statistics, t test and f test. The results of this study indicate that partially corporate social responsibility has no effect on financial performance with a t-test result of 0.243 with a significance of 0.810, the variable intellectual capital has an effect on financial performance with a t-test result of 3.082 with a significance of 0.004. Corporate social responsibility and intellectual capital simultaneously affect financial performance with an f test result of 5.733 with a significance value of 0.007. Based on the results of partial analysis, the CSR variable on financial performance with the result that it has no effect on financial performance but CSR must still be disclosed and distributed to maintain environmental stability, as well as to maintain conduciveness by the company. An increase in this category is expected to have an impact on stakeholder trust which will affect the financial performance of the company. It is also expected to maximize intellectual capital so that it can improve the company's financial performance. owned by its employees, fulfills the company's routine processes and structures that support employee efforts to produce optimal intellectual performance and maintain harmonious relationships with partners, both reliable and quality suppliers, the government and with local communities. The higher the ROA value, the more efficiently the company uses its assets in increasing its profits.
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA HOTEL SANTIKA SUKABUMI Ela Nurlaelasani; Sulaeman Sulaeman
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.v12i3.1692

Abstract

The purpose of this study was to analyze the effectiveness and application of the accounting information system for sales and cash receipts used by Hotel Santika Sukabumi. The method used in this research is a descriptive qualitative method with in-depth analysis. The type of data used in this research is secondary data, namely data generated from the process of interviews and observations with sources directly. The results of this study show that the application of the accounting information system for sales and cash receipts at Hotel Santika Sukabumi can provide information for company leaders through the system implemented, namely the Front Office System (FOS). The accounting information system for sales and cash receipts at Hotel Santika Sukabumi has been running effectively. This is characterized by the suitability of procedures in the application of accounting information systems for sales and cash receipts.
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. IMM SAAT MASA PANDEMI 2020-2021 Rio Nanda Puteh; Wildoms Sahusilawane
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.v12i3.1696

Abstract

COVID-19 has a broad impact on the Indonesian economy. One is in the automotive sector, which suffers negative consequences such as inhibiting production processes due to social constraints that lead to a shortage of auto components and rising sales prices. Vulnerable market conditions make rising component prices a serious problem that must be addressed with good planning in order to avoid prolonged losses. In the mitodst of an unstable economy, recognition of income and burden becomes very important and crucial. The company’s policy plays a decisive role in recognising accrual profits and accrual burdens, affecting the financial statements, especially the company's profit and loss report. This study aims to explain and analyse the recognition of PT's income and burden. IMM during the early pandemic period in 2020 and compared it to 2021. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and analysis of PT financial statements. by IMM. To improve the validity of the research, the triangulation technique of the source is used in the financial statements for 2020 and 2021 PT by IMM. The results of this study showed that PT. IMM records the recognition of revenue and expenses based on referring to PSAK rather than SAK ETAP, and is recognized using the accrual basis method where the financial statements in 2021 demonstrate an increase and better compared to the year 2020.
ANALISIS PENDAPATAN USAHA TANI BAWANG MERAH DI DESA SUNGAI RUMPUN KECAMATAN GUNUNG TUJUH KABUPATEN KERINCI Masrida Zasriati; Elex Sarmigi
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.v12i3.1705

Abstract

This study aims to analyze the development of the shallot farmer business based on income and costs incurred. The population of this study were shallot farmers in Kerinci Regency, while the sample for this study were shallot farmers in Sungai Rumpun village as many as 76 respondents. This research approach is descriptive quantitative by analyzing the income and costs incurred by farmers, without examining the causal relationship deeper. The results of this study indicate that the total income of shallot farmers in Sungai Rumpun Village is Rp. 1,291,600,000 with an average of Rp. 16,994,736.84 per harvest season. The total cost is Rp. 688,804,958.33 with an average of IDR 9,063,233.14 per harvest season. The net income of shallot farmers in Sungai Rupun Village per harvest season is Rp. 602,795,041.67 per harvest season with an average of Rp. 7,931,513.71 per harvest season.
PENILAIAN KINERJA KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ARU Jaelani La Masidonda; Jusuf Sahupala; Julia Annadzmi Baadilla
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.v10i1.1714

Abstract

This study aims to assess the financial performance of the Aru Islands Regency Region in 2017-2020. This research is a quantitative descriptive research, carried out at the Regional Financial and Asset Management Agency (BPKAD) of Aru Islands Regency. Data collection uses the documentation method. The data analysis technique uses regional financial ratio analysis. The results of the analysis show that the performance of the local government of Aru Islands Regency, seen from the ratio of independence, can be said to be low, meaning that the level of regional independence is low and still depends on revenue from the center. PAD financial effectiveness ratio can be categorized, not effective. Regional financial efficiency ratios are quite efficient. The ratio of compatibility between routine spending and development spending is not balanced. The PAD growth ratio experienced low growth. Keywords: Regional Financial Performance, Independence Ratio, Effectiveness, Efficiency, Harmony, and Growth.
ANALISIS BELUM OPTIMALNYA REALISASI ANGGARAN BELANJA PADA BAGIAN UMUM SETDA MALUKU Jaelani La Masidonda; Muslim Muslim; Ayun Karmila Nursan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.1715

Abstract

This study aims to analyze the not yet optimal realization of the expenditure budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach and is supported by in-depth interviews, in which the researcher explains existing phenomena using numbers to obtain an overview and characteristics of the conditions under study. Data collection is done by means of interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study indicate that the results of the analysis of variance on state spending in 2019 - 2020 show an increase. Meanwhile, the results of the analysis of budget growth in 2020 show not good. This is because the growth value is negative, which is caused by refocusing. Keywords: Analysis, Budget, Expenditure Realization
ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP BUDAYA MUTU PERGURUAN TINGGI SWASTA DI WILAYAH PROVINSI MALUKU Jaelani La Masidonda; Dwi Hariyanti
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 | DOI: 10.31959/jm.v11i2.1716

Abstract

This study aims to reveal the post-covid-19 quality culture through examining internal factors that influence the internal quality culture at private tertiary institutions (PT) in the Maluku region. This research is a quantitative research, the object of research is at private universities in the Maluku region. Conducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The analytical tool, namely inferential analysis, is used by SPSS through multiple regression. The results of the study explain that the quality culture in post-covid 19 tertiary institutions in the Maluku region is significantly influenced by internal factors through the variables of management support, facilities and infrastructure, regulation and finance. Keywords: quality culture, management support, regulation, finance and finance
PENGARUH DIGITAL MARKETING DAN ONLINE CUSTOMER REVIEW TERHADAP NIAT BELI KONSUMEN PADA MARKETPLACE SHOPEE DI SURAKARTA Aga Reza Pahlevi; Wuryaningsih Dwi Lestari
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.v12i3.1720

Abstract

The research objective is to analyze the effect of digital marketing and oonline customer reviews on consumer purchase intentions at the Shopee marketplace in Surakarta. The samples in this study were people who had lived in Surakarta more than 4 years and used the Shopee application for more than one year and the samples taken were 100 pe ple. primary data type, data collection using a questionnaire. Data analysis used multiple linear regression tests, t tests, f tests using SPSS versi n 25. The results of the analysis show that digital marketing and oonline customer reviews each have a positive and significant effect on consumer purchase intentions at the Shopee marketplace in Surakarta
ANALISA LAPORAN KEUANGAN MENGGUNAKAN RASIO LIKUIDITAS PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT AL-ITTIHAD RUMBAI TAHUN 2019-2021 Nadia Yulisma Ningsih; Menhard Menhard; Maya Rizki Sari
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.v12i3.1725

Abstract

This study aims to see how the liquidity of the BMT Al-Ittihad Savings and Loans and Sharia Financing Cooperative (KSPPS) BMT Al-Ittihad is viewed from the Liquidity Ratio. This research was conducted at the BMT Al-Ittihad Rumbai Savings and Loans Cooperative and Sharia Financing (KSPPS) which is located at Komplek Damar No. 610 Camp PT. CPI, Rumbai Pekanbaru City. The research object used is the financial statements of KSPPS BMT Al-Ittihad, namely the Financial Position Report from 2019 to 2021. This research data was obtained through observation. The method of data analysis used in this study is a descriptive method, namely a method that is carried out by collecting, processing, presenting and analyzing data so that a detailed picture of the research is obtained. The results of the study show that 1) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Current Ratio is said to be not good because the Current Ratio percentage value is below the industry average standard of 200% or Current Ratio <200%. In 2019 the percentage value is 124%, in 2020 it is 112% and in 2021 it is 114%. 2) The liquidity of KSPPS BMT Al-Ittihad in 2019-2021, seen from the Quick Ratio, is said to be not good because the Quick Ratio percentage value is below the industry average standard of 150% or Quick Ratio <150%. In 2019 the percentage value is 122%, in 2020 it is 112% and in 2021 it is 114%. 3) The Liquidity of KSPPS BMT Al-Ittihad in 2019-2021 seen from the Cash Ratio is said to be not good because the Cash Ratio percentage value is below the industry average standard of 50% or Cash Ratio <50%. In 2019 the percentage value is 33.8%, in 2020 it is 8.89% and in 2021 it is 13.9%.

Page 37 of 122 | Total Record : 1213

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