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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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Meningkatkan Kinerja Pemasaran UMKM Keripik Di Desa Plajan Melalui Orientasi Kewirausahaan, Modal Sosial, Dan Inovasi Produk Lestari, Ayu Dwi; Komaryatin, Nurul
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.v13i3.2463

Abstract

The purpose of this study is to explain and prove whether the variables of entrepreneurial orientation, social capital, and product innovation affect the performance of MSME chips in Plazan Village. This research was conducted using quantitative methods. The population in this study is the owners of Micro, Small and Medium Enterprises (MSMEs) in Plajan Village, totaling 235 business owners. The data collection technique uses interviews, questionnaires, and documentation studies. In this study, a sample of 80 respondents. The sampling technique in this study uses the purposive sampling technique. The discussion uses classical assumption tests, multiple linear regression analysis tests, F tests, t tests and determination coefficient tests. The test model used uses the software statistical product and service solutions (SPSS) version 25 program. Based on the test results, it can be seen that entrepreneurial orientation, social capital, and product innovation have a positive and significant effect on marketing performance.
Pengaruh Brand Image, Harga, Promosi, Dan Kualitas Produk Terhadap Keputusan Pembelian Kartu Pascabayar Indosat Di Semarang Rasyad, Galih Bahrul Allam; Ikasari, Hertiana
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.v13i2.2490

Abstract

Contemporary information and technology has progressed at a rapid pace. More sophisticated, user-friendly and reasonably priced communication technologies are in high demand due to their ease of use from a business standpoint. As the need for internet services in Indonesia continues to increase, several operators provide internet cards or quotas at different prices. The operator in question is Indosat. The purpose of this study is as a way to test Brand image, Price, Promotion, and Product Quality on Purchasing Decisions for Indosat postpaid cards in Semarang City. The method used in this research is quantitative. The method for obtaining samples using purposive sampling techniques uses 120 respondents by distributing questionnaires via google form. The data analysis process uses SPSS, and the data analysis tool uses multiple linear regression. The results of data processing state that brand image and product quality have no significant effect on purchasing decisions while price and promotion have a significant influence on purchasing decisions for Indosat postpaid cards in Semarang. Keywords: Brand Image, Price, Promotion, Product Quality, Purchase Decision
Pengaruh Harga Dan Nilai Yang Dirasakan Terhadap Minat Beli Ulang Dengan Keputusan Pembelian Sebagai Variabel Intervening Pada Konsumen Indomaret Di Semarang Putri, Rizky Meisa; Mahmud, Mahmud; Anomsari, Ariati; Purwatiningsih, Aris 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.v13i3.2511

Abstract

This study aims to evaluate the impact of price and perceived value on repurchase intention with purchase decisions as a mediating variable for Indomaret customers in Semarang. The methodology used is quantitative with a Partial Least Square (PLS) approach. Information was collected from 112 respondents who shopped at Indomaret through online and offline surveys. The findings of this research imply that purchasing decisions have a significant impact on repurchase intention. Price is proven to have a significant influence on purchasing decisions, but not directly on repurchase interest. On the other hand, perceived value has a significant influence on both purchasing decisions and repurchase intention. Purchasing decisions are proven to be an important mediating variable in the relationship between price and perceived value and repurchase intention. This research provides insight into effective marketing strategies for Indomaret in increasing consumer loyalty amidst tight competition with Alfamart and other retailers. Apart from that, this research also adds contributions to the literature regarding consumer behavior in the Indonesian retail sector.Keywords: Price, Perceived Value, Purchase Decision, and Repurchase Intention.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Labuhan Batu Purba, Sahala; Hutabarat2, Eloy Charolina; Simbolon, Romaito; Simarmata, Ary Dratma; Surbakti, Ekel Gia
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.v13i3.2519

Abstract

This study aims to evaluate the financial performance of the Labuhan Batu district government based on financial report data from 2013 to 2022. In this study, the approach used is descriptive research with a background in phenomena such as unemployment rates and poverty rates in Labuhan Batu district from 2013 to 2022. The results of the analysis from 2013 to 2022 show that the financial performance of Labuhan Batu district is seen from: (1) the regional financial independence ratio is still very low because the average ratio is 22.57% with an instructive relationship pattern that illustrates that the level of community welfare is very low (2) The regional financial dependency ratio is relatively low because the average is 12.12%, so the level of dependence of the regional government on central and/or provincial government revenues is relatively low (3) The ratio of the degree of fiscal decentralization is relatively low with an average of 12.12% (4) The ratio of the effectiveness of regional original income is relatively less effective because the average effectiveness is still below 100%, namely 83.17% (5) The ratio of the efficiency of regional original income can It is said to be inefficient because the average is 83.17%, so the performance of the regional government can be said to be inefficient in Labuhan Batu district (6) The regional tax effectiveness ratio is classified as less effective because it has an average of 79.87% (7) The regional tax efficiency ratio is classified as very efficient in collecting regional taxes with an average of 3.79%, so the collection of regional taxes in Labuhan Batu is increasingly efficient (8) The BUMD contribution ratio is classified as contributing very low with average 9.04% Keywords: Financial Report Analysis, Financial Performance of the Labuhan Batu Regency Government
Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin, Syamsuddin; Pontoh, Grace T.
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.v13i3.2525

Abstract

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.
Pelatihan Profesional, Penghargaan Finansial dan Pertimbangan Pasar Kerja: Minat Berkarir Akuntan Publik Sugihartanto, Elizabeth Angelina Noer; Purwantoro, Purwantoro; Mardjono, Enny Susilowati; Minarso, Bambang
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.v13i3.2611

Abstract

This study examines the influence of professional training, financial rewards, and job market factors on public accountant career interests. The study employed a quantitative method, utilizing primary data sources, by distributing questionnaires to Accounting students at Dian Nuswantoro University, Semarang. The sample consisted of 53 respondents. The data was analyzed using multiple linear regression, using SPSS 25 for processing. The study indicates that professional training and job market factors significantly influence interests in a public accountant career, while financial rewards do not influence public accountant career interest. This study suggests that students can enhance their understanding of the public accounting profession, companies can consider accounting graduates, and KAP (Public Accounting Firm) can be used as a recommendation for selecting accountants.
Pengaruh Good Corporate Governance Terhadap Pengungkapan Intellectual Capital Pada Industri Sub Sektor Advertising Printing Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Fitri, Nadia; Handayani, Sri
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.v13i3.2663

Abstract

The aim of this research is to find empirical evidence about the relationship between good corporate governance and intellectual capital disclosure. The sample for this research was 19 industries using a saturated sampling method. The research population consists of the advertising, printing, and media subsector industries listed on the Indonesia Stock Exchange during the 2019-2022 period. The analysis was carried out using multiple linear regression, where the influencing (dependent) variable was limiting intellectual capital, and the influencing (independent) variables were institutional ownership, board of directors, board of commissioners, managerial ownership, and audit committee. The results of the analysis reveal that all of these independent variables have a positive impact on increasing intellectual capital. The partial test (ttest) found that institutional ownership, board of commissioners, and audit committee did not influence intellectual capital. Meanwhile, the board of directors and managerial ownership influence intellectual capital.
Pengelolaan Corporate Social Responsibility (CSR) Pada Program The Gade Clean And Gold Sebagai Upaya Meningkatkan Pendapatan Masyarakat Dengan Mengurangi Sampah Di Kota Ambon: (Studi Kasus Pada PT. Pegadaian Kantor Area Ambon) Basuki, Ferry Hendro; Liptiay , Janes R
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2298

Abstract

Social and environmental issues have gained attention from business actors due to their potential impact on the environmental ecosystem and the company's image in the eyes of investors. Corporate Social Responsibility (CSR) is a company's commitment to creating a positive impact on the environment and the surrounding community. High waste production and lack of coordination in waste management have led to serious health and environmental problems. This study aims to understand the planning, implementation, and effectiveness of The Gade Clean and Gold Program. This research uses a qualitative method with a case study approach. Data collection is done through interviews, observations, and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions. Triangulation is used to test the validity of the data. Based on the research results, program planning focuses on empowering and educating the community to be environmentally conscious. In the program implementation, the lack of communication regarding facilities and infrastructure, as well as the absence of a well-structured organization in the waste bank, hinder operational activities. The effectiveness of the program creates positive awareness among the community regarding waste management, and the benefits of waste separation can increase income through gold savings. Keyword: Green Economy,CSR Management,The Gade Clean and Gold, Income
Analisis Efektivitas Social Media Marketing Dan Variasi Produk Terhadap Keputusan Pembelian Sepatu Lokal PVN (Studi Kasus Pada Pengguna PVN Di Karawang) Nuraini, Neni; Sudrajat, Ajat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2332

Abstract

This study aims to analyze the effectiveness of Social Media Marketing and Product Variety on Purchasing Decisions for PVN local shoes. The method used is a quantitative approach with the population being people who live in Karawang Regency and actively use or know the PVN Shoes brand, the sample taken is 100 people. The type of data is primary data taken directly from respondents' answers through a questionnaire with a Likert scale. Data validity testing is carried out through the Stuctural Equation Modeling (SEM) method using Partial Least Square (PLS) or SEM - PLS. The model equations analyzed are the Measurement Model (Outer Model) and the Structural Model (Inner Model). The test results state that the Social Media Marketing and Product Variety variables effectively influence Purchasing Decisions.
Efektifitas Model Aida Sebagai Strategi Pemasaran Dan E-Wom Untuk Mempengaruhi Minat Beli Konsumen Di Era Digital: (Studi Kasus Pada Produk Hanasui) Mulyati, Hana Putriana; Sudrajat, Ajat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2340

Abstract

Creativity in creating advertisements that will be posted on social media is considered important to attract the attention of the audience in looking for more information about the product, so that the audience wants to purchase the product. The aim of this research is to determine the level of effectiveness of the AIDA model as a marketing and e-WOM strategy to influence consumer buying interest in the digital era. This research uses a quantitative approach with a questionnaire as a research instrument. Researchers distributed questionnaires to Hanasui product users. The primary data obtained was then analyzed using the SEM-PLS method using the Smart-Pls 4.0 software. Based on the tests that have been carried out, the results obtained show that the AIDA and e-WOM models have a positive and significant effect on consumer buying interest in the digital era. The AIDA model as Hanasui's digital marketing strategy has also been effective in building consumer interest and interest in making purchases.  Keywords: AIDA Model;  e-WOM;  interest buying

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