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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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Efektivitas Strategi Non – Celebrity Endorsement Dan Membentuk Brand Image Dalam Mempengaruhi Keputusan Pembelian Konsumen Pada UMKM Tiebymin Nurjannah, Ratih; 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.v13i4.2357

Abstract

In this highly competitive age, consumers are often impacted by widespread advertising. There are many factors that can influence the successful implementation of a non-celebrity endorsement strategy. One of the factors is how the right endorser is selected by MSMEs and how the message conveyed can be understood by consumers. This forms a good brand image in the minds of consumers, which in turn influences the purchase decision of the product. The study with quantitative research involved the participation of 100 respondents and applied the SEM analysis method using the SmartPLS 4.0 tool. Tests include measurement model test, structural model test, and hypothesis testing. The results of this study show that in the validity and reliability tests, the variables of non-celebrity endorsement (X1), brand image (X2), and purchase decision (Y) are considered valid and reliable because all values meet the predetermined standards. The R-Square of non-celebrity endorsement (X1), brand image (X2), and purchase decision (Y) shows that the effect is moderate, which is 51.5%. Therefore, the results of this study say that the non-celebrity support strategy and forming a brand image can influence the purchasing decisions of Tiebymin MSME consumers
Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Suku Dinas Sosial Jakarta Timur Pratiwi, Sevia Restu; Sari, Imelda
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.v13i4.2418

Abstract

Suku Dinas Sosial is responsible for providing services, supervision, and control (P3S) to solve social problems of people who have physical or mental limitations, so employees must work with high sensitivity and serve wholeheartedly. The purpose of this study is to determine the effect of work discipline (X_1) and work environment (X_2)on the performance of employees (Y) of Suku Dinas Sosial. In this study, a quantitative approach was used with questionnaire data collection techniques to obtain primary data for employees. The sample is 60 employees using the slovin technique. The results of this study found that work discipline (X_1) had a positive and significant effect on employee performance (Y) with a value of T_hitung4,525 >T_tabel2,002 with a level of significance 0,000 < 0,05. Partially, the work environment variable (X_2) has a positive and significant effect on employee performance (Y) with a value of T_hitung 4,757 >T_tabel 2,002 with a level of significance 0,000 < 0,05. Simultaneously the variables of work discipline (X_1) and work environment (X_2)have a positive and significant effect on employee performance (Y) with a value of F_hitung47,083 >F_tabel 3,16 with a level of significance 0,000 < 0,05.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai pada Kantor Pusat Pelatihan Kerja Daerah (PPKD) Jakarta Timur Putri, Selviana Riski Rahma; Purnomo, Martinus Wahyu
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.v13i4.2420

Abstract

This study aims to determine the effect of leadership style and work environment on employee performance at the East Jakarta Regional Job Training Center (PPKD) Office both partially and simultaneously. This research uses a quantitative approach with associative methods. Data collection techniques using observation, questionnaires and literature studies. The number of samples in this study were 53 respondents and the data were processed using the SPSS.21 application. The results showed that leadership style partially had a positive and significant effect on employee performance, as evidenced by the T test obtained from the t value of 4,081> greater than t table 2,00856 and a significance value of 0,000 < smaller than 0,05. The work environment partially has a positive and significant effect on employee performance, as evidenced by the results of the T test obtained from the t value 3,364> greater than t table 2,00856 and a significance value of 0,001 < smaller than 0,05. Then the leadership style and work environment simultaneously have a positive and significant effect on employee performance. This is evidenced based on the results of the F test obtained from the calculated f value of 33,518> greater than f table 3,18 and a significance value of 0,000 < smaller than 0,05.
Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Zahirah, Aishwarya Shafa; Vendy, Vicky
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.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Budiadnyani, Ni Putu; Azizah, Wafid; Dewi, Putu Pande R. Aprilyani
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.v13i4.2516

Abstract

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.
Pengaruh Financial Distress, Deferred Tax Expense Dan Debt Policy Terhadap Tax Avoidance Melani, Nur De Afni; Ferdiansyah, Ferdiansyah
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.v13i4.2527

Abstract

One way to achieve tax retention is through tax avoidance, which is a legal reduction in the tax burden and avoids conflicts with tax regulations. This study aims to analyze the influence of financial distress, deferred tax expense and debt policy on tax avoidance. The sample used in this study was 9 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using multiple linear regression using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The results of this study show that Financial Distress has no effect on Tax Avoidance, Deferred Tax Expense has an effect on Tax Avoidance, Debt Policy has no significant effect on Tax Avoidance, and simultaneously Financial Distress, Deferred Tax Expense and Debt Policy have an effect on Tax Avoidance
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
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.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar Putu Pande R. Aprilyani Dewi; Budiadnyani, Ni Putu; Frinabila , Anastasya
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.v13i4.2551

Abstract

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.  Keyword: nvestment decision, financial literacy, financial planning, financial behaviour
Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Bangka Belitung Putri, Julia Maharani; Faridah, Faridah; Hartaty, Sri
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.v13i4.2557

Abstract

Knowing and analyzing how PAD, Balancing Funds, and SiLPA affect capital expenditure in Regencies/Cities in Bangka Belitung Province is the purpose of this study. Researchers used purposive sampling to select 6 out of 7 Regencies/Cities in Bangka Belitung in 2014-2023 to be studied. The data used are Budget Realization Reports in the Regency/City Government Reports in Bangka Belitung Province sourced from the official website djpk.kemekeu.go.id. The multiple regression analysis method used in this study is IBM SPSS 26. Balancing funds and SiLPA have a role in forming capital expenditure. Finally, PAD has an impact on capital expenditure.
Analisis Faktor - Faktor Yang Mempengaruhi Komplain Nasabah Terhadap Klaim Asuransi Jasindo Kantor Cabang Kupang Emba, Yohanes P. R.; Kellen, Pius Bumi; Ballo, Fransina W.
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.v13i4.2562

Abstract

This research reviews customer experiences regarding the claims process at insurance companies, with a focus on expiry of contract claims, cash value claims and maintenance cost claims. The findings show that customers generally complain about the slow claim process, which significantly influences negative perceptions of the company's services. While customers appreciate good communication and transparency in claims procedures, there is still a need to increase clarity regarding claims terms and conditions. Customers also highlighted the desire for simplification in the collection of required documents, considering complicated processes as a major obstacle that needs to be overcome. The company's responsiveness to questions and complaints is considered quite good, but there is hope to improve the speed of response, especially in handling claims. These findings indicate the need for insurance companies to focus on improving the efficiency of the claims process and more effective communication to increase customer satisfaction and improve the company's reputation. In the competitive context of the insurance industry, effective management of the claims process is crucial to maintaining customer satisfaction and maintaining their loyalty. This research shows that customers not only want a fast and efficient claims process but also expect transparency and convenience at every stage of the claim. Insurance companies can utilize these findings to identify areas that require improvement, such as simplifying the claims process and increasing the accessibility of information regarding claim requirements. Keywords: claims process, customer satisfaction, transparency, ease of proce

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