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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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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 PBL Berbantuan Quizizz Dalam Pembelajaran PJDM Terhadap Kemampuan Berpikir Kritis Siswa SMK Permatasari, Bernadeta Winda Putri; Muchsini, Binti
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.v13i3.2379

Abstract

This research aims to test the differences in the critical thinking abilities of students taught using problem-based learning with the help of Quizizz compared to students taught using problem-based learning in trading company accounting subjects. The population of this research was class XI Accounting and Finance at State Vocational Schools, 72 students using the Purposive Sampling technique. This research uses a quasi-experimental research approach. Student critical thinking data was obtained through a pretest and a posttest. The prerequisite tests used are the normality test and the homogeneity test. The data analysis techniques used are the independent t-test, paired sample t-test, and n-gain test. The results of the research show that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools. Thus, it can be concluded that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools. Keywords: Critical thinking, quizizz, problem based learning
Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya Manubulu, Herry Aprilia; Faimnasi, Agustina
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.v13i3.2384

Abstract

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008. Keywords: Income Tax, Revaluation of Fixed Assets
Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
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.v13i3.2386

Abstract

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.
Implementasi ISAK 35 Dalam Penyusunan Laporan Keuangan Sektor Pendidikan Raniwihati, Septia; Djasuli, Mohamad
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.v13i3.2392

Abstract

Educational institutions are non-profit organizations whose aim is not to make a profit. A good financial report is of course a financial report that is based on financial accounting standards, ISAK 35 is the standard used to prepare non-profit oriented financial reports. This research aims to determine the preparation of financial reports in accordance with ISAK 35. This research produces five reports, namely a comprehensive income report, a report on changes in net assets, a financial position report, a cash flow report, and notes to financial reports. The data analysis method used is descriptive qualitative. Data collection techniques are carried out through interviews, observation and documentation. The types of data in this research are primary data and secondary data. The results of the research carried out explained that the Sigma Cakery SMKN X business unit had not implemented ISAK 35 in recording its financial reports. The report prepared by the Sigma Cakery SMKN X business unit only records cash in and cash out. Financial reports presented in accordance with ISAK 35 will produce more detailed financial reports.
Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Deviana, Shintia; Hifni, Syaiful; Limarjani, Sustinah
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.v13i2.2396

Abstract

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.
Pengaruh Penghindaran Pajak (Tax Avoidance) Dan Transparansi Terhadap Nilai Perusahaan: (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Purnamasari, Intan Devi; Estrini, Dwi Hayu
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.v13i3.2408

Abstract

Charges are one wellspring of government pay. Information from the State Income and Consumption Financial plan (APBN) report acquired from the Service of Money shows that practically 75% of the complete State pay is gotten from charge assortments. The spending plan got from charges is directed to back foundation and offices utilized by the Indonesian public. State income comes from two variables. The primary element is interior variables, one of which is income acquired from inside the nation and the subsequent component is outside factors, in particular by bringing about obligation abroad. In any case, the higher the country's reliance on unfamiliar obligation could create issues from here on out. Since that will create issues from here on out. Hence, charge income is a significant element for a nation's income. The populace in this examination is fabricating organizations recorded on the Indonesian Stock Trade for the 2020-2022 period. The example in this examination was 56 organizations. The testing procedure in this examination is purposive inspecting. The investigation instrument utilized is Various Direct Relapse The exploration results show that charge evasion doesn't affect organization worth and straightforwardness on organization esteem Keywords: Charge Evasion, Organization Esteem, Straightforwardness.
Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
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.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
Determinan Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) pada Kantor Akuntan Publik Di Yogyakarta Ali, Anita Permata Aprilianti; Sa’dani, Olivi Sabilla
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.v13i3.2412

Abstract

This study aims to determine the effect of performance expectations, effort expectations, social influence, and facilitation conditions on the intention to use the Audit Tools and Linked Archive System (ATLAS) application. We conducted the study at Kantor Akuntan Publik (KAP) which spread across Yogyakarta City, including 54 auditors as respondents who passed selection through a purposive sampling method. We collected data through questionnaires and analyzed them using multiple linear regression. The research findings indicate that two main factors, namely performance expectations and facilitation conditions, influence individual intentions to use the ATLAS application. On another note, effort expectations and social influence did not have a significant impact on the intention to use the ATLAS application. Keywords: ATLAS; Performance Expectations; Business Expectations; Facilitation Conditions; Social Influence
Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023 Irmawati, Ayu; Panggiarti, Endang Kartini; Retnosari, Retnosari
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.v13i3.2428

Abstract

This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks. Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth
Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
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.v13i3.2438

Abstract

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.

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