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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 Kualitas Pelayanan, Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen Warung Tepi Setu Susilowati, Ratna; B , Apriana Anggraeni; Drajat, Fardan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2285

Abstract

This scientific research aims to analyze the influence of product quality, service quality and price on consumer satisfaction at Warung Tepi Setu (case study of consumers at Warung Tepi Setu, Jalan Citayam. Cipayung, Depok City). The data collection method used was a questionnaire with a sample size of 100 respondents who are consumers of Warung Tepi Setu. The analysis methods used are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Partial Test (t), Simultaneous Test (F) and Coefficient of Determination Test (R2). The testing tool used is SPSS v.22. The results of research using the Partial Test (T) show that the variables of product quality, service quality and price partially influence consumer satisfaction. Through the Simultaneous Test (F), it shows that the variables product quality, service quality and price simultaneously influence consumer satisfaction. Meanwhile, the Coefficient of Determination Test (R2) shows that product quality, service quality and price have a 26.2% effect on consumer satisfaction. Keywords: Service Quality, Product Quality, Price, Consumer Satisfaction
Penentuan Strategi Pengembangan Usaha Pada Bidan Praktek Mandiri (BPM) Dengan Analisis Porter Five Force Dan SWOT Suwiyanti , Retno; Sulastri , Sulastri; Anggraeni , S. Tiwi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2286

Abstract

This scientific research aims to determine the strength of Mrs. BPM. Sukami in facing weaknesses and threats based on SWOT analysis and Porter's Five Forces analysis and determining Mrs. Sukami's BPM strategy. Sukami in utilizing existing strengths and opportunities to develop his business. The data collection methods used were interviews, observation and documentation. The factors analyzed in this paper include main competition, threat of new entrants, threat of substitute services, buyer power analysis, and supplier power analysis. Then carry out an analysis of Porter's five forces which includes the data classification stage, carrying out a SWOT analysis and then the results of the analysis are developed for strategic decision making. The results of the analysis of the five strengths with the highest weight are main competitors, the threat of new BPM and the threat of substitute health facilities, while supplier strength and patient strength are low in weight. Keywords: Business Development Strategy, Porter's Five Forces Analysis, SWOT Analysis
Pengaruh Return On Asset (ROA), Debt To Asset Ratio (DAR), Dan Earning Per Share (EPS) Terhadap Harga Saham PT Mayora Indah Tbk Yuniawati , Yuni; Istichanah, Istichanah; Agustiani, Rizki Muti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2287

Abstract

The aim of this research is to analyze the influence of Return On Assets (ROA), Debt To Asset Ratio (DAR), and Earning Per Share (EPS) partially and simultaneously on the share price of PT Mayora Indah Tbk for the 2015-2022 period. This research method uses secondary data taken through the official website of the Indonesia Stock Exchange regarding the financial reports and share prices of PT Mayora Tbk for the 2015-2022 period. With descriptive statistical analysis tools, classic assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination test (R????). Based on the analysis, it was concluded that partial Return On Assets (ROA) did not have a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Debt To Asset Ratio (DAR) partially has no significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Earnings Per Share (EPS) partially has a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Return On Assets (ROA), Debt To Asset Ratio (DAR), and Earning Per Share (EPS) simultaneously do not have a significant effect on the share price of PT Mayora Tbk for the 2015-2022 period. Keywords: Return On Assets (ROA), Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Share Price.
Pengaruh Citra Merek, Kualitas Produk Dan Word Of Mouth (WOM) Terhadap Keputusan Pembelian Konsumen Motor Honda Berangka Esaf Rozi, A; Budianto, Achyat; Evrina, Evrina; Marnas, Marnas; Fadillah, Akbar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2288

Abstract

Currently, there is lively discussion surrounding the enhanced Smart Architecture Frame (ESAF) used in Honda motorcycles. The ESAF frame has drawn attention due to claims that it easily rusts, becomes brittle, and breaks. Several videos showing corroded, fragile, and fractured ESAF frames have gone viral on social media. The objective of this research is to examine the relationship between Brand Image, Product Quality, and Word of Mouth (WOM) on the purchasing decisions of Honda motorcycles equipped with ESAF in Karawang. The study employs a quantitative approach with a causal-comparative research design, which investigates cause-and-effect relationships between two or more variables. The research population consists of Honda motorcycle club members in Karawang, and the sampling method used is judgmental sampling. A total of 50 respondents participated in the study. Data collection was conducted through questionnaire surveys. The research findings indicate that Brand image has a positive influence, but it is not statistically significant regarding purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. The significance value is 0.263, indicating that the brand image variable does not significantly impact because its value is above 0.05. Product quality has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. Word of Mouth (WOM) has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang
Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Tambang Batubara Maharani, Defa Putri; Palupi, Dyah; Dassaad, Dassaad; Wahyudi , Budi; Riyanti, Riyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2290

Abstract

This research aims to determine and analyze the influence of Green Accounting on financial performance, the influence of environmental performance on financial performance, and the influence of Green Accounting and environmental performance on financial performance in coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses 35 samples of coal mining subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique uses the purposive sampling method. Purposive sampling is a sampling method taken based on criteria determined by the researcher. The variable in this research is financial performance which uses profitability ratios as measured by ROA and ROE as dependent variables and Green Accounting and Environmental Performance as independent variables. This research uses multiple linear analysis methods and uses SPSS version 25 software as a tool for testing multiple linear regression and descriptive statistical tests. The results of this research show that Green Accounting and financial performance calculated using ROA have an influence while using ROE calculations have no effect. Environmental performance does not have a significant effect on financial performance calculated using ROA, while that calculated using ROE has a significant effect. Green Accounting and environmental performance on financial performance simultaneously independent variables have an influence on the dependent variable. Keywords: Green Accounting, Environmental Performance, Financial Performance (ROA) and (ROE)
Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021 Hidayat, Ferry; Gurusinga, Latersia Br; Filbert, Filbert
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2295

Abstract

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
Upaya Meningkatkan Kinerja Karyawan Dengan Efikasi Diri, Tingkat Pendidikan Melalui Kepuasan Kerja Huda, Khasbulloh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2306

Abstract

Companies face many problems related to employee performance, so many researchers are interested in studying and conducting research. This research aims to determine the direct influence between self-efficacy and education level on job satisfaction. They also know the direct influence of self-efficacy, level of education, and job satisfaction on employee performance. It also shows the role of job satisfaction in mediating the relationship between self-efficacy and education level on employee performance. The method in this research is research with a quantitative approach; the population used is all employees of P.T. Gansar Jaya, with a sample of 63 employees; for data analysis, using Structural Equation Modeling (S.E.M.) and Smart P.L.S. version 3.0 software. The results of this research show that self-efficacy and education level directly influence job satisfaction. Self-efficacy, education level, and job satisfaction directly influence employee performance. Meanwhile, self-efficacy has an indirect influence on employee performance through job satisfaction. The indirect effect of education level is that it influences performance through job satisfaction. Keywords: Self-Efficacy; Educational Level;, Job Satisfaction; Employee performance
Pengaruh Kualitas, Presepsi Harga, Dan Citra Merek Terhadap Minat Beli Ulang Produk The Executive Di Kota Semarang Dengan Keputusan Pembelian Sebagai Variabel Intervening Shakti, Niko Wildhan; Mahmud, Mahmud; Panjaitan, Roymon; Purusa, Nanda Adhi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2309

Abstract

The fashion industry is currently very competitive. Most fashion brands provide necessities that are used in everyone's lives. The fashion in question is clothes from the executive. This research aims to examine the influence of quality, price perception, and brand image on the decision to repurchase executive products in Semarang City with the purchase decision being an intervening variable. The method used in this research is quantitative. The method for obtaining samples used a purposive sampling technique using 175 respondents using questionnaires via Google form. In the data analysis process, SMARTPLS is used. The results of data processing imply that brand image does not have a significant influence on repurchase interest in the executive products in Semarang, while price and product quality have a significant influence on purchasing decisions and repurchase interest in the executive brand in the city of Semarang. Keywords: Quality, Price Perception, Brand Image, Purchase Decision and Repurchase Intention
Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022 Sutanto, Hermawan; Shaputra, Juliandi; Henson, Henson
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2319

Abstract

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity

Page 47 of 122 | Total Record : 1213

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