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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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Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto 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.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
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.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Pengaruh Lokasi, Kelengkapan Produk, Dan Word Of Mouth Terhadap Keputusan Pembelian Pada Fajar Abadi Snack Anugrah, Kamal Febrian
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.v13i1.1995

Abstract

The purpose of this research is to find out how location variables, product completeness, and oral conversation influence consumers' decisions to buy Fajar Abadi Snack products. Quantitative analysis techniques were then used using SPSS. The research population is unknown, so the sample is multiplied by 5 and there are 13 indicators. To distribute questionnaires, this research used a Likert scale questionnaire. Sample collection methods that do not rely on probability are used to collect samples. In cases where there is a connection with the research, the people who met the researcher are considered the sample. The SPSS test results show that the variables of location, product completeness, and word of mouth simultaneously influence the purchasing decision variable. Location has a significant effect on purchasing decisions with a sig value of 0.000 < 0.05, and product completeness has a significant effect on purchasing decisions with a sig value of 0.001 < 0.05. However, word of mouth does not have a significant effect on purchasing decisions with a sig value of 0.000 < 0.05.  
Pengaruh Price Earning Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2022 Anatasia, Ajeng; Septriana , Ira; Pamungkas , Imang Dapit
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.v13i1.2006

Abstract

This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic. Keywords: Regional Tax, Regional Levy, Original Regional Income
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Perusahaan LQ45: (Bursa Efek Indonesia Tahun 2020-2022) Mellinia, Salma Putri; Su'Daa, Saniyya Nabila; Hasanah, Uswatun
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.v13i1.2021

Abstract

This study examines the factors influencing audit quality, namely firm size, audit rotation, and audit tenure in companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020 to 2022. Data were collected from company financial reports and the Indonesia Stock Exchange official website, then analyzed using multiple linear regression. The results indicate that firm size has a positive relationship with audit quality, suggesting that larger companies tend to have better internal controls and risk management. Audit tenure also has a positive relationship with audit quality. Additionally, audit rotation positively influences audit quality, indicating that periodic auditor changes can reduce bias and enhance auditor independence. These findings provide valuable insights for practitioners and regulators in managing relationships with auditors and considering audit rotation policies.
Pengaruh Hedonic Shopping Motivation, Shopping Lifestyle Dan Self Control Terhadap Impulse Buying Pada Pengguna E-Commerce Tokopedia Di Denpasar Novyantari, Ni Putu Widya; Imbayani, I Gusti Ayu; Prayoga, I Made Surya
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.v13i1.2027

Abstract

This study aims to examine and obtain empirical evidence on the influence of hedonic shopping motivation, shopping lifestyle, and self-control on impulse buying among Tokopedia e-commerce users in Denpasar. This research employs a non-probability sampling method using a purposive sampling approach. The population consists of Tokopedia e-commerce users who engage in impulsive purchases, which are not precisely known, and the sample size is determined based on the number of indicators in the model, ranging from 5 to 10. The study includes 16 items as indicators, thus the sample size is determined to be 16 x 7 = 112 respondents. Path analysis is utilized to test hypotheses using SPSS version 25. The research findings indicate that hedonic shopping motivation and shopping lifestyle have a positive and significant impact on impulse buying, while self-control significantly negatively influences impulse buying among Tokopedia e-commerce users in Denpasar.  
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Perusahaan Sektor Transportasi Periode 2018-2022 Pratomo, Devina Agustin Goldie; Prajanto, Agung; Durya, Ngurah Pandji Mertha Agung
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.v13i1.2036

Abstract

ABSTRACT Investment efficiency is thought to have several factors that influence it in this study the author uses four factors, namely the quality of financial statements (KLK), debt maturity, profitability performance, and company size. This research is a synthesis research that aims to analyze the impact of KLK, debt maturity, profitability performance, and company size on investment efficiency. Samples selected by purposive sampling were taken from companies in the transportation sector verified on the IDX during the period 2018 to 2022, with a total of 80 sample data. Data analysis was carried out using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using WarpPLS 7.0 software. The results showed that KLK and Debt Maturity have no impact on investment efficiency, while Profitability Performance and Company Size affect investment efficiency.
Pengaruh Struktur Aset, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Kasus pada Sub Sektor Barang Konsumsi Non Cyclical 2019 -2022) Budiarti, Dinar; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung
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.v13i1.2038

Abstract

Business growth and production expansion are basically the basis for companies to seek sources of income for their capital. This research aims to obtain empirical evidence and test related to how asset structure, profitability, and company size influence capital structure. By involving non-cyclical consumption sub-sector companies for 2019 - 2022 and registered on the IDX, 111 data were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression with Spss 26. The research results show that asset structure and company size have a effect on capital structure. Meanwhile, the profitability variable has no effect on capital structure. The low adjusted r square in this study makes it have to be reviewed with other variables. The results showed that the companies taken preferred the use of external funds, namely debt.  Keywords : Capital Structure, Asset Structure, Profitability, and Company Size.
Pengaruh Motivasi Dan Semangat Kerja Karyawan Dalam Upaya Meningkatkan Produktivitas Pada PT. X Jakarta Aini, Marina; Sari, Imelda; Astuti, Dewi
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.v13i1.2057

Abstract

PT. X is an official distributor company which operates in the field of providing laptop products and providing various kinds of computer hardware and software. The increasing mobility of people and the importance of devices to support their productivity has made the company want to increase PT. X's sales turnover, which is one of the company's goals. However, efforts to increase sales turnover can cause higher levels of employee pressure and decreased work morale. The increasing level of employee pressure and decreasing work morale at PT. X could be a negative impact of the company's efforts to increase sales turnover. Increased stress and decreased morale can become a dangerous cycle for a company. Increasing employee motivation and morale is an important responsibility for the leadership of an organization. A visionary leader needs to create a conducive organizational climate to maintain the morale and work dedication of his team members. The main goal of effective leadership is to inspire and motivate employees. This research uses quantitative methods, the samples in this research are all employees in the IT and Service division of PT. X, totaling 30 people. The research results show that based on the presentation of the results that have been presented, it can be seen that the Fcount value is more than Ftable (3.354) with a significance level of <0.05, so it can be concluded that the motivation and work enthusiasm variables together have an effect on productivity (Fcount 14.101 > Ftable 3.354). Bearti H3 is accepted, motivation and work enthusiasm have a simultaneously positive and significant influence on productivity.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Firmansah, Iqbal Rauf; Sari, Imelda
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.v13i1.2058

Abstract

Capital structure and profitability are ratios that influence the value of the company. Specifically, the LQ45 Company in the banking sub-sector which is directly controlled by BUMN is an influential company in Indonesia. This research aims to determine the effect of capital structure with the DER ratio and profitability with the ROE ratio on company value with the PBV ratio in LQ45 companies in the banking sub sector. Researchers used quantitative statistical methods and sample determination using a purposive sampling method. The research sample was four companies with a research period of 10 years. The data used in this research is secondary data. Data analysis used the classical assumption test, multiple linear regression analysis, and hypothesis testing using the t test, F test and coefficient of determination using SPSS version 26. The findings of this study show that although profitability has a positive and large impact on company value, capital structure also has a negative and significant impact on company value. In addition, the combination of capital structure and profitability has a significant impact on company value.

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