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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 Sharia Financial Literacy Dan Investment Risk Terhadap Keputusan Investasi Emas Di Pegadaian Syariah Dengan Pendapatan Sebagai Variabel Moderating Anggraini, Nadea Silvi; Cahyono, Edi
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.v14i1.2884

Abstract

This study aims to understand and analyze the influence of sharia financial literacy and investment risk on gold investment decisions at Pegadaian Syariah, with income as a moderating variable. This research employs a quantitative method using primary data obtained from questionnaires, which were then analyzed using SPSS software. The sample consists of 104 respondents from the Jepara community who invest in Pegadaian Syariah Jepara. The data analysis reveals that: (1) Sharia financial literacy has a positive and significant effect on gold investment decisions; (2) Investment risk does not affect gold investment decisions; (3) Income does not affect gold investment decisions; (4) Income does not moderate the influence of sharia financial literacy on gold investment decisions; and (5) Income does not moderate the influence of investment risk on gold investment decisions.
Peningkatan Kinerja Tenaga Kependidikan Melalui, Pendidikan, Kompetensi, Dan Knowladge Sharing Dalam Penerapan Sistem Informasi Akademik : (Studi Kasus di Universitas Darul Ulum Islamic Centre Sudirman GUPPI) Isrofiati, Isrofiati; Kurniati, Edy Dwi; Nurmiyati, Nurmiyati
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.v14i1.2901

Abstract

In the increasingly rapid development of information technology, the education sector is experiencing the digital transformation, such as academic information systems (Siakad). Siakad is an academic system built to make easy to be used for academic users, in order to doing some academic activities. This study intented to assess the performance of educational staff through education, competence, and knowledge sharing in the implementation of the Academic Information System in Darul Ulum Islamic Centre Sudirman GUPPI University. A survey-based research method was used in this study, involving 45 respondents from the total educational staff. Data were collected by distributing a questionnaire by google form to all educational staff using a likerts scale. The data analysis method employed was multiple linear regression with the aid of IBM SPSS Statistic 25 version. The results of this study indicate that the variables of education have a significant value of (0,30<0.05), indicating that Ha is accepted and Ho is rejected. This means that the education variable significantly affects the performance of the academic information system. Similarly, the competence variable have a significance value of (0,25<0,05 indicating that Ha is accepted and Ho is rejected. This means that the competence variable significantly affects the performance of the academic information system. Howeve,r the knowledge sharing variable have a significance value of (0,87>0,05), resulting in the rejection of Ha and the acceptance of Ho, indicating that knowledge sharing does not significantly affect the performance of the academic information system. Keywords: iEducation, iCompetence, iKnowledge iSharing, iAcademic iInformation iSystem (Siakad)
Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
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.v14i1.2902

Abstract

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.
Determinan Perilaku Disfungsional Auditor: Emotional Spiritual Quotient Sebagai Moderasi Hadi, Azzahra Kania; Tarmizi, Muhammad Irfan
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.v14i1.2903

Abstract

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.
Pengaruh Pelatihan Terhadap Kualitas Tenun Di Kelompok Usaha Tenun Kada Situru' Desa Balla Kabupaten Mamasa L, Eulogian Austro Pampang; Rasinan, Djusniati; Bandhaso, Mira La'bi
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.v14i1.2944

Abstract

This study examines the significant impact of training on the quality of woven products at the Kelompok Usaha Kada Situru’ in Desa Balla, Kabupaten Mamasa. The population in this study consists of members working at the Kelompok Usaha Tenun Kada Situru’ in Desa Balla, Kabupaten Mamasa. The sample size in this study is 44 respondents. Sampling was done by providing written statements or questions to respondents working at Kelompok Usaha Tenun Kada Situru’ in Desa Balla, Kabupaten Mamasa, to be answered. The data analysis methods used in this study include correlation coefficient analysis (r), coefficient of determination (r²), and the t-test. The results show that the training provided significantly influences the improvement of the quality of woven products, with a positive relationship between the intensity of training and the quality of the products produced by the business group members. These findings are expected to contribute to developing more effective training programs and policies to improve the quality of woven products and support the sustainability and competitiveness of woven products in the local market. Keywords:Training, Weaving Quality
Pengaruh Motivasi Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Toraja Utara Tarima, Asyer Lunda'; Bandhaso, Mira La'bi; Baharuddin, Baharuddin
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.v14i1.2945

Abstract

This research aims to determine the significant influence of work motivation on employee performance at the North Toraja Regency Population and Civil Registration Service Office. The population in this study were employees who worked at the North Toraja Regency Population and Civil Registration Service Office. The number of samples in this study was 39 people from the entire population. Sampling was carried out by providing written statements or questions to respondents who worked at the Population and Civil Registration Service Office of North Toraja Regency so that they could be answered. The data analysis used is analysis, correlation coefficient (r), coefficient of determination (r²), and T test. The correlation coefficient test (r) results produce a value of 0.692. The coefficient of determination test results (r²) produced a 47.8 or 48% value. This shows that work motivation (X) has a 48% influence on employee performance (Y), while other factors influence the rest. From the results of the t_count and t_count tests above, it can be seen that the t_count value is 5.821, so t_count > t_table. So, this shows that work motivation (X) significantly affects employee performance (Y). Keywords: Work Motivation, Employee Performance.
Pengaruh Kesejahteraan Karyawan Terhadap Semangat Kerja Karyawan Pada Credit Union Sauan Sibarrung Tana Toraja Paborong, Ratih; Bandhaso, Mira Labi; Rasinan, Djusniati
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.v14i1.2947

Abstract

This research aims to determine the significant influence of employee welfare on employee morale at the Sauan Sibarrung Tana Toraja Credit Union. The population in this research is employees who work at the Sauan Sibarrung Tana Toraja Credit Union. The number of samples in this study was 18 people from the entire population. Sampling was carried out by providing written statements or questions to respondents who worked at the Sauan Sibarrung Tana Toraja Credit Union so that they could be answered. The data analysis used is Spearman’s rank correlation coefficient analysis, coefficient of determination (r2), and t test. The research results show that the welfare provided significantly influences employee morale. Keywords: Employee Welfare, Word Morale
Analisis Multidimensional Kepatuhan Pajak UMKM Di Kabupaten Karanganyar : Pemahaman, Kesadaran, Love Of Money Dan Kondisi Keuangan : Studi Empiris Di Kabupaten Karanganyar Ani, Ani; Harimurti, Fadjar
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.v14i1.2953

Abstract

This research examines the multidimensional analysis of understanding, awareness, love of money, and financial conditions concerning the tax compliance of MSMEs in Karanganyar Regency. This research uses micro-scale MSME objects in Karanganyar Regency. The research method used is a quantitative method using SPSS version 27.0 to analyze the data. The data sources used in this research are primary data and secondary data. The population in this study consists of 39,908 individual taxpayers of micro-scale SMEs registered with the Cooperative, Small, and Medium Enterprises Office of Karanganyar Regency. The sample in this study was determined using the Slovin formula, resulting in 100 MSMEs. This study uses the cluster random sampling method. The data collection techniques used in this research are questionnaires, observations, and literature studies. The data analysis technique used is multiple linear regression. The research results show that tax understanding does not significantly affect the tax compliance of MSMEs in Karanganyar Regency. Meanwhile, tax awareness, love of money, and financial condition positively and significantly impact the tax compliance of SMEs in Karanganyar Regency.
Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments

Page 56 of 122 | Total Record : 1213

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