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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 Profesionalisme, Tekanan Waktu, dan Locus of Control terhadap Kualitas Audit di Inspektorat Kabupaten Cirebon: Studi Empiris Hasyimiyyah, Aqilah; Lestari, Widyani Ayu; Dewi, Dessy Kumala
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.v13i4.2585

Abstract

This study examines the factors that affect audit quality in the Inspectorate of Cirebon Regency, focusing on the role of auditor professionalism, time pressure, and locus of control. Using a quantitative approach and a census sampling technique, the study surveyed 30 auditors, with a structured questionnaire consisting of 24 Likert-scale questions. The results reveal that professionalism does not significantly influence audit quality (H1 rejected), while time pressure has a significant negative effect on audit quality (H2 accepted). Additionally, locus of control was found to have no significant impact on audit quality (H3 rejected). The coefficient of determination (R²) is 0.386, indicating that professionalism, time pressure, and locus of control collectively explain 38.6% of the variation in audit quality, while other unexamined variables account for 61.4%. These findings highlight the need for improving time management and auditor professionalism to enhance audit outcomes.
Pengaruh Efikasi Diri Dan Motivasi Terhadap Pilihan Karir Sebagai Auditor : (Studi Kasus Perguruan Tinggi Negeri Di Jawa Tengah) Fadila, Apriliya Ayu; Nurcahya, Yulida Army; Panggiarti, Endang Kartini
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.v13i4.2589

Abstract

This research aims to determine and empirically test the influence of self-efficacy and motivation on the choice as an auditor at state universities in Central Java. This research uses a causality (cause-and-effect) research design. The research method used in this research is a quantitative method with primary data originating from distributing questionnaires via Google Form. The population in this study were active students of the S1 Accounting study program at State Universities in Central Java. The data source in the questionnaire uses a Likert measurement scale ranging from 1-5. The sampling technique for this research was determined by purposive sampling, namely taking samples by considering that the sample selected could represent the population studied. The sample in this study amounted to 262 samples. The sample criteria used in this research are the number of State Universities that open registration for S1 Accounting study programs in Central Java apart from Teaching, students of the 2020 and 2021 S1 Accounting study programs who have taken auditing 1 and auditing 2 courses. Data analysis techniques using multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research are that self-efficacy variables and motivation variables have a positive and significant effect on the choice as an auditor at State Universities in Central Java.
Pengaruh Laba Akuntansi, Arus Kas Operasi, NPM, Dan ROE Terhadap Return Saham Pada Perusahaan Sektor Barang Konsumen Primer Di BEI Tahun 2020-2023 Pemayun, Tjok Istri Trisna Tari; Susanti, Jeni; Jatiwardani, Dian
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.v13i4.2590

Abstract

The boycott of products supporting Israel resulted in a decline in the share prices of companies in the Consumer Non-Cyclical sector. This causes fluctuations in stock returns, thus having an impact on investor decision making. To convince investors when faced with macroeconomic phenomena, such as the unpredictable boycott phenomenon, companies must be able to convey good company performance in the hope that there will be a recovery and shares are still worth buying. Therefore, investors need to pay attention to factors to conduct fundamental analysis of company performance. These factors include Accounting Profit, Operating Cash Flow, NPM, and ROE. This study aims to examine the effect of Accounting Profit, Operating Cash Flow, NPM, and ROE on Stock Returns in Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange in 2020-2023. The type of research used in this study is quantitative research. The sampling method used is purposive sampling method. This study analyzes secondary data sourced from www.idx.co.id which is the official website of the Indonesia Stock Exchange with the research period 2020-2023. The data analysis technique uses multiple linear regression analysis. Hypothesis testing was carried out using IBM SPSS Statistic 26 software. The results of the study show that accounting profit and ROE have a positive and significant effect on stock return partially. This indicates that the size of accounting profit is able to circulate positive signals for investors about the company's capabilities and good prospects by issuers. The higher the ROE value of a company, the more it will be able to increase the return on shares in companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the 2020-2023 period. Meanwhile, operating cash flow and NPM did not have a significant influence on the stock return partially. This is related to the phenomenon of boycotting Israeli-affiliated products in primary consumer goods sector companies in 2023. Simultaneously, accounting profit, operating cash flow, NPM, and ROE have a significant effect on return on shares.
Pengaruh Rentabilitas Dan Solvabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Perusahaan Yang Dimoderasi Oleh Ukuran Perusahaan Hidayatun, Umi; Nugroho, Hendrato Setiabudi
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.v13i4.2591

Abstract

A company's dedication to sustainable financial development through consideration of social obligations is known as social responsibility. Social and environmental responsibility has become a defining feature of overall business performance evaluation in many foreign countries. Many factors, such as hiring power, solvency, and agency size, have been shown to impact social responsibility disclosure. This study attempts to determine how profitability and solvency influence the disclosure of social and environmental obligations, which is governed by organizational size. The use of secondary data in economic reports is examined quantitatively in this study. The sample for this research was the banking subsector, totaling 45 emitens selected using a purposive sampling technique. From the results of this research, it can be concluded that profitability influences TJSL disclosure. Solvency has no effect on TJSL disclosure. Profitability and solvency partially moderated by company size have no effect on TJSL disclosure. Simultaneously, profitability and solvency influence TJSL disclosure. However, profitability and solvency, which are moderated by company size, have no effect on TJSL disclosure.  
Analisis Pemanfaatan Media Sosial Instagram Sebagai Media Promosi Usaha Menantea Fitria Anggraeni, Anggi; Sudrajat, Ajat; Salsabila , Ailsa Nathania
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.v13i4.2655

Abstract

The development of social media marketing at this time has grown rapidly. In this modern era, companies can easily use social media as a means of promotion with the aim of increasing brand awareness. With the existence of very tight market competition, each company must be able to keep abreast of existing developments. Instagram social media is a promotional platform that entrepreneurs can use to carry out their digital marketing. In this study, it was found that Menantea uses Instagram as its publication medium and in its implementation, Menantea focuses on information and stories through their Instagram social media.
Virtual Experiential Marketing Dan Sustainability-Oriented Innovation: (Studi Literatur Sistematis) Luturmas, Fabiola Bulimasena; Maulita, Maulita; Syam, Herdi
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.v13i4.2670

Abstract

Virtual Experiential Marketing is a marketing strategy that enhances consumer experience by providing sustainable elements, such as interactive and memorable virtual experiences. This can increase consumer satisfaction and motivate them to participate in sustainable activities. The importance of Virtual Experiential Marketing in Sustainability-Oriented Innovation can be seen in things such as Virtual Experiential Marketing, which can increase customer satisfaction by providing a more personalized and interactive experience.The method used in this research is a systematic literature review with bibliographic analysis, used to identify research with the theme of Virtual Experiential Marketing and Sustainability-Oriented, using VOSViewer 1.6.19 software. Based on the clusters identified through the bibliography consisting of 494 selected articles, there are 11 clusters with 61 items related to Virtual Experiential Marketing and Sustainability-Oriented Innovation that can be suggested for future innovative research topics.
Pengaruh Media Social Marketing Terhadap Customer Loyalty Dan Buying Decision Sebagai Variabel Intervening Terhadap Pengguna Xl-Axiata Pratama, Yehezkiel Pria; Prasetya, Adhitya Yoga
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.v13i4.2680

Abstract

The year 2024 is known as the post gen z era, this era is a new era where everyone is already using gadgets. If you want to connect to the internet, you have to buy a starter pack. This research is a study with the aim of analyzing the impact of social media marketing on customer loyalty and buying decisions as an intervening variable. The sample was selected by purposive sampling with 100 respondents who used XL-Axiata starter pack cards. by distributing questionnaires online via google forms. Data analysis was performed using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using SemPLS software. The results showed that 1) Media Social Marketing has an effect on Customer Loyalty, 2) Media Social Marketing affects Buying Decision, 3) Buying Decision affects Customer Loyalty, 4) Buying Decision affects Customer Loyalty
Pengaruh Bauran Pemasaran (Produk, Harga, Tempat, Promosi) Terhadap Loyalitas Konsumen Pada Kedai Kopi Matada Di Brebes Syafa'at, Andi; Amron, Amron; Wismantoro, Yohan; Setiawan, Aries
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.v13i4.2691

Abstract

The marketing mix is a of factors that a firm my manipulate in order toachievethe desired level of sales in its target market. In other words, the four Ps stand for product, pricing, place and promotion. This study used a statistical series technique with a population of 120 Matada coffe shop customers in Brebes. The study’s participants were Brebes residents who had made purchasesat Matada coffe shops. The purposive sampling method was used. Statistical tests, classical assumption tests, and linear regression tests are used to evaluate data. These statistics may be analyzed with IMB SPSS 24 sofware. The purpose of this study was to determine the influence of product, pricing, location  and market impact consumer loyalty t Matada Coffe Shops in Brebes City. The conclusion of this study show that product, pricing, and promotion all have positive and substantial impact. While the location has a negative and minor impact. Keywords: product; price; place; promotion dan consumer loyalty
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. SUCOFINDO Cabang Jambi Rozi, A.; Budianto, Achyat; Evrina, Evrina; Muarif, M Alfin
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.v13i4.2702

Abstract

This research scrutinized the impact of Work Discipline and Work Motivation on Employee Performance at PT. Sucofindo, Jambi Branch. Employing a quantitative approach, the investigation was conducted on 62 workers from PT. Sucofindo, Jambi Branch, was chosen as the population and sample, and data gathering was executed via questionnaire dissemination. The sample selection was performed utilizing a saturated sampling methodology. At the same time, data analysis comprised descriptive examination, multiple linear regression, and simultaneous, partial evaluations of the determination coefficient. Employee Performance is favorably and considerably influenced by Work Discipline (X1), evidenced by a significance index of 0.000, below 0.05, and a derived t-statistic of 6.280, surpassing the threshold t-table statistic of 1.671. Similarly, Employee Performance is positively and significantly affected by Work Motivation (X2), as demonstrated by a significance index of 0.000, lower than 0.05, and a derived t-statistic of 6.841, more significant than the threshold t-table statistic of 1.671. These factors, Work Discipline and Work Motivation, are instrumental in enhancing Employee Performance. In summation, it has been discerned that Employee Performance is profoundly impacted by both Work Discipline (encompassing time scheduling, structuring, conduct, and additional protocols) and Work Motivation, which inherently pertains to skill diversity, task identification, task importance, independence, and responses. Employee Performance is elevated through heightened Work Discipline and Work Motivation.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Cahyasari, Monika Weni; As’ari, Hasim
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.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.

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