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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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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara Tpoi, Elisabeth Hedwiga
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2822

Abstract

This study aims to (1) to determine the influence of taxpayer awareness on taxpayer compliance, (2) to determine the influence of service quality on taxpayer compliance, (3) to determine the effect of tax sanctions on taxpayer compliance, (4) to determine the influence of taxpayer awareness, service quality and tax sanctions on taxpayer compliance. This study uses a quantitative method. The data collection carried out in this study was by distributing questionnaires. The data analysis technique used in this study is the multiple linear regression technique. The results of the research and the results of data analysis show that: (1) Taxpayer awareness affects taxpayer compliance with the comparison of tcal and ttable values (3,949 ˃ 1,660) and a significance value of 0.000 ˂ 0.005; (2) service quality affects taxpayer compliance by comparing the value of tcal and ttable (2,353 ˃ 1,660) and the significance value of 0.021 ˂ 0.005 ; (3) Tax sanctions do not affect taxpayer compliance with the comparison of tcal and ttable values (1,144 ˂1,660) and a significance value of 0.256 ˃ 0.005; (4) Taxpayer awareness, service quality and tax sanctions simultaneously affect taxpayer compliance with the comparison of Fcal and Ftables values (23.809 ˃ 2.70) and significance values of 0.000 ˂ 0.005.
Customer Satisfaction Sebagai Variabel Moderasi Hubungan Customer Experience Dan Customer Value Terhadap Customer Loyalty Pada Produk Parfum Saff & Co Di Tiktok Shop Nugroho, Rigel Rizky Dwi; Anomsari, Ariati; Sari, Raden Ayu Aminah Rizkia Puspita; Farida, Ida
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2823

Abstract

This study aims to evaluate the influence of customer experience and customer value on customer loyalty, with customer satisfaction as a mediating variable. The research employs a quantitative explanatory survey approach by distributing questionnaires as the data collection technique. The sampling method used is purposive sampling, applying Hair's formula, resulting in a sample of 120 respondents, including consumers of Saff&Co perfume products on TikTok Shop. Data analysis is conducted using Smart PLS software version 4. The results indicate that customer experience has a positive and significant effect on customer loyalty, and customer loyalty positively and significantly influences customer satisfaction. Additionally, customer satisfaction mediates the relationship between customer experience, customer value, and customer loyalty. However, customer value does not significantly affect customer loyalty, nor do customer experience and customer value significantly influence customer satisfaction
Analisis pelatihan kerja untuk meningkatkan kinerja karyawan pada CV. Gema Abhipraya (Rasi Coffee) Nurhaliza, Diva; Alamsyah, Agus
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2835

Abstract

The company must design each employee to have appropriate abilities in the commercial field, especially to improve employee performance through job training. Job training has an important role in improving employee performance because the lack of job training will have an impact on employee performance that is not optimal, such as in the quality of the products presented. This study aims to determine the role and influence of job training on employee performance at Rasi Coffee. In addition, to determine employee perceptions of the job training provided. The results of the study show that Rasi Coffee has implemented a job training strategy based on on the job training rotation and experimental methods, to improve employee performance. The research method used is a descriptive qualitative approach with a total of 7 respondents. The research instruments used are interviews, observation, and documentation. The results of the analysis show an increase in employee job training by 17% from 2022 to 2024. This means that job training has a positive impact on the development of employee performance skills.
Pengaruh Promosi Jabatan dan Persepsi Keadilan Kompensasi Terhadap Kepuasan Kerja Karyawan Pada Toko Hana Elektronik Putri, Aura; Alam, Iskandar Ali; Sanida, Nuris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2840

Abstract

This study aims to examine the effect of job promotion and compensation fairness on employee job satisfaction at Hana Electronics Store. Using the census method, the entire population of 35 employees was sampled. A quantitative approach was applied with data analysis through multiple linear regression using SPSS version 30. The results of the analysis showed that partially, job promotion has a positive and significant effect on employee job satisfaction. In contrast, compensation equity has no significant effect on employee job satisfaction. Simultaneously, job promotion and compensation equity have a significant effect on job satisfaction. This finding indicates that job promotion is the dominant factor in increasing employee job satisfaction, while compensation equity requires more attention to maximize its impact. Keywords: Position Promotion, Compensation Fairness, and Job Satisfaction.  
Analisis Kelayakan Finansial Usaha Peternakan Sapi Perah Di Kabupaten Boyolali Dengan Pendekatan Kuantitatif Noviyanti, Diva; Aris Eddy Sarwono; Yannie Asrie Widanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2857

Abstract

This research aims to analyze the financial feasibility of dairy farming MSMEs in Boyolali Regency. The research objects used are MSME1 and MSME2. MSME1 is a dairy farming business as well as processing processed animal feed products in Kebonarum Village, Boyolali. MSME2 is a dairy and beef cattle farming business in Lawang Village, Boyolali. Data collection techniques use observation and interview methods. The data analysis used is a quantitative method using Net Present Value (NPV), Gross B/C, Net B/C, Internal Rate Return (IRR) and Pay Back Period (PBP). The novelty of this research is that the analysis not only covers the primary dairy farming business, but also its derivative businesses, thereby providing a more comprehensive picture of the business's financial potential. The research results show that the NPV for MSME1 is IDR. 234,285,762.20 and MSME2 amounting to Rp. 677,396,862.08. The Gross B/C value for MSME1 is 1.08 and MSME2 is 1.12. The Net B/C value for MSME1 is 2.245 and MSME2 is 2.247. The IRR value for MSME1 is 28.65% and MSME2 is 33.17%. PBP for MSME1 for 3 years 4 months and MSME2 for 2 years 7 months. Based on the results of this research, it can be concluded that MSME1 and MSME2 are worth running because they can provide long-term benefits. Therefore, investment in dairy farming in Boyolali Regency can be recommended as a promising business opportunity
Analisis Kelayakan Finansial Dan Non Finansial Usaha Pengolahan Pangan Lokal Di Kabupaten Boyolali Dewi, Insania Cahyawati; Sarwono, Aris Eddy; Widanti, Yannie Asrie
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2859

Abstract

A business feasibility study is crucial to determine the viability of a business and avoid business failure. This study aims to assess the feasibility of Micro, Small, and Medium Enterprises (MSMEs) in Boyolali Regency engaged in food processing, namely processed cow milk products, chips, and herbal medicine. Data collection used interviews with business owners and direct observation of the business premises. This study uses a qualitative approach to analyze non-financial aspects, such as product marketing and legal aspects related to business permits from the data collected. In contrast, quantitative methods are used to analyze financial aspects measured using the Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) methods. The results of this study indicate that the marketing aspect of local food processing businesses in the form of processed cow milk, chips, and herbal medicine in Boyolali Regency has promising business prospects due to the high market demand every month and the achievement of predetermined market targets, in the legal aspect it also shows that the business already has an NIB from the government and also supports other permits such as halal certificates and P-IRT, making it easier to manage other permits and develop marketing. When viewed from the financial aspect, the business can be declared feasible because based on the Net Present Value (NPV) at Nani's Ice Cream of Rp 436,821,441.64 while NN Kriuk is Rp 397,908,137.49 and Jamu Nyah Rudi is Rp 265,057,461.54. The Internal Rate of Return (IRR) results for Nani's Ice Cream are 70.3%, NN Kriuk 57.4%, and Jamu Nyah Rudi 42.3%. So, this research can help owners develop broader marketing strategies and identify risk management.
The Impact of Trading Volume, Leverage, Earning Volatility, Firm Size, and Dividend Yield on Stock Price Volatility Haikal, Fahri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2861

Abstract

This study aims to analyze the factors that influence stock price volatility in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). These factors include stock trading volume, leverage, earning volatility, company size (firm size), and dividend yield. The study was conducted in the period 2018–2022, using a sample of 35 companies selected through a purposive sampling method based on certain criteria, namely being registered in the consumer goods industry sector since 2016, always publishing annual financial reports, and not conducting a stock split during the study period. This research is included in the quantitative research category because this research uses empirical quantitative approaches to collect, analyze, and present data along with the results of the research. In this study, the researcher uses a research strategy with an associative approach. The results of the study show that stock trading volume, earning volatility, and firm size have a significant positive effect on stock price volatility, which means that the higher the three variables, the higher the stock price volatility. Conversely, leverage has a significant negative effect, where increasing leverage reduces stock price volatility. Meanwhile, dividend yield does not significantly affect stock price volatility. The shares of companies in the consumer goods industry sector have been proven to be able to generate promising profits. The condition of stock price fluctuations in this sector is also relatively flat. This will increase investor confidence in the fundamentals of companies listed in the consumer goods industry sector. This sector also has a fairly high percentage of market capitalization value.
Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Abstract

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.
Pengaruh Hubungan Antar Manusia Dan Kondisi Lingkungan Terhadap Etos Kerja Karyawan Di Nuju Coffee Bandar Lampung Maulida, Mutiara Putri; Alam, Iskandar Ali
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2869

Abstract

This research aims to explore the extent to which interpersonal relationships and environmental conditions affect the work ethic of employees working at Nuju Coffee in Bandar Lampung. To achieve this aim, the study adopted a quantitative methodology characterized by a correlational research design suited for examining the relationships between variables. The total population for this study consisted of 210 employees, from which a sample of 68 respondents was selected using the Slovin formula to ensure an appropriate representation. Data collection methods included direct observation and administering structured questionnaires designed with a Likert scale to measure responses. The findings indicated that both interpersonal relationships and environmental factors positively and statistically significantly influence employees' work ethic, underscoring their importance in fostering productive workplace behaviors. Of the 68 respondents, 49 categorized interpersonal relationships as very good, 45 respondents categorized environmental conditions as very good, and 52 respondents categorized work ethic as strongly agree. This study concludes that management needs to improve communication between employees and improve work environmental conditions to enhance employee work ethic.
Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong Situmeang, Mis Fertyno; Patty, Meidylissa; Usemahu, Rasni Hanipa; Sandanafu, Sally
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2870

Abstract

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System. Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application. Keywords: Tourism Village, Digital Accounting Information System, Pieces

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