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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
 57   58   59   60   61 
Pengaruh Good Corporate Governance Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Naiaki, Maria Fridolina; Kadir, Kadir; Limarjani, Sustinah
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.v13i1.2142

Abstract

This study aims to test and re-analyze previous researchers between independent variables, namely the variables of transparency, accountability, responsibility, independence, fairness and competence of human resources on the quality of financial reports of Private hospitals in the city of Balnjalrmalsin. The type of data in this study is primarily dental, namely questionnaires distributed to employees of private hospitals in the city of Balnjalrmalsin. The subjects in this study were the director, deputy director, head of finance, and employees of the finance department, totaling 62 people. The method of data analysis was carried out using the multiple linear regression method with the calculation process using the SPSS 22 application program. The results of the study show that transparency, accountability, and human resource competence have significant effects on the quality of financial reports. Responsibility and independence have no effect on the quality of financial reports. Fairness has a negative effect on the quality of financial reports.
Pengaruh Kompensasi Dan Kompetensi Terhadap Kinerja Karyawan Pada PT. Oasis Water Internasional Banyuansin Sumatera Selatan Junianto, Rizal; Afriyani, Fauziah; Lazuarni, Shafiera
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.v13i1.2149

Abstract

The aim of this research is to identify the relationship between the performance of PT Oasis Water International workers and factors such as compensation and competition. All employees of PT. Oasis Water International was the focus of this quantitative research, with a total of 160 people and 115 of them filled out the survey using a simple random sampling method based on the Slovin formula. PT employees. Oasis Water International was given a questionnaire to fill out to collect data. Multiple linear regression was used to analyze the data, using SPSS 24 to manage research data. Based on the research results, employee performance is influenced positively and significantly by the compensation variable. This is supported by a Tcount value of 4.361 and a TTable value of 1.981, which shows that Tcount > TTable (4.361 > 1.981), with a significance level of 0.000 < 0.05. Compensation has a significant influence on productivity in the workplace. Tcount > TTable (13.101 > 1.981), sig. 0.000 < 0.05 indicates that the competency variable has a significant positive effect on employee performance. These findings indicate that competency and compensation partially have a significant effect on the performance of PT employees. Oasis Water International. Based on the results of the F test, the significance level was obtained at 0.000 < 0.005 and Fcount > fTable (85.242 > 3.08). Compensation and competency both have a positive effect on the performance of PT Oasis Water International workers so they have a simultaneous effect
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Penghindaran Pajak : (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Dewi, Cikal Sari; Estrini, Dwi Hayu
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.v13i1.2150

Abstract

This study aims to test the influence of company size, leverage and profitability on tax avoidance in banking companies listed on the Indonesian stock exchange in 2019-2022. This research is a quantitative research. The sampling technique uses purposive sampling. Based on a sample that meets the criteria of 117 for 4 years of observation. Then data analysis uses Microsoft Excel and SPSS 26 software. Based on research, company size and leverage have no significant effect on tax avoidance. While the profitability factor has a significant effect on tax avoidance.
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021 Zikral, Zikral; Kusumastuti, Ratih; Zulma, Gandy Wahyu Maulana
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.v13i1.2159

Abstract

This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency. Keywords: general allocation fund, special allocation fund, local original revenue.
Analisis Pengaruh Struktur Modal Dan Profitabilitas Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Pertanian Yang Terdaftar Di Bei Periode 2018-2022 Rifandi, Muhamad; Aviany, Rahmawati Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2160

Abstract

The company value in this study is proxied by Price Book Value, which is the market ratio used to measure stock prices with the book value of shares. This study aims to test and determine the effect of capital structure proxied by Debt to Equity Ratio and Profitability proxied by Return on Equity on the value of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 25 companies and the research data amounted to 125 data for the period 2018-2022. This study used time series data with multiple linear regression models. Hypothesis testing shows the regression coefficient value of the capital structure variable is -0.009 with a significance of 0.433> 0.05. Meanwhile, the regression coefficient value of profitability variable was 0.166 with a significance of 0.009 <0.05. The results of this study indicates that capital structure (DER) has a negative and insignificant effect on firm value, meaning that if the capital structure increases by one unit, the firm value will remain constant. While profitability (ROA) has a positive and significant effect on firm value (PBV), meaning that Profitability (ROA) has a significant effect on Firm Value in Manufacturing companies listed on the IDX that if profitability increases by one unit, the company value will increase.
Pengaruh Gaya Hidup, Brand Ambassador Dan Harga Produk Terhadap Keputusan Pembelian Konsumen Pada Produk Skincare Skintific : (Studi Pada Konsumen Produk Skintific Semarang) Pamungkas, Angga Riyan; Wardhani, Masitha Fahmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2162

Abstract

Using quantitative methods, this study aims to explain how lifestyle, brand ambassadors, and product prices influence the purchasing decisions of skincare consumers. This research is a type of associative research. Consumers who have purchased scientific skincare in Semarang are the subjects of this study. In this study, 96 samples were taken from skincare skincare users in Semarang. This study used random sampling using the Lemeshow formula. The results of the T test show that the price of the product and the lifestyle of the Brand Ambassador have a significant influence on purchasing decisions, while the Brand Ambassador does not. Lifestyle variables and product prices influenced purchasing decisions by 47.5%, while other variables influenced 52.5
Analisis Faktor – Faktor Yang Mempengaruhi Underpricing Saham Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Di Bei Tahun 2020 - 2022 Nuralifah, Annisa; Purnamasari, Endah Dewi; Wulandari, Try
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.v13i1.2163

Abstract

In this instance, the elements that impact underpricing are Return on Assets, Debt to Equity Ratio, Company Age, Underwriter Reputation, and Auditor Reputation. The purpose of this research is to identify and examine these factors. Researchers employ quantitative techniques. A total of 167 firms were included in the research population. Information gathered by directly quoting financial reports from the official IDX website for the three years that the report was available, 2020–2022. Multiple linear regression analysis, classical assumption test analysis, and descriptive analysis approaches were the methods of data analysis employed in this study. The findings of this study include There is no discernible relationship between underpricing and Return on Assets, Debt to Equity Ratio, or Company Age in this instance.
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia Dewi, Putu Pande R. Aprilyani; Indraswari, I Gusti Agung Ayu Pramita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2164

Abstract

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.  Keyword: good corporate governance, company value, profitability
Pengaruh Kualitas Produk, Persepsi Harga, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Kedai Kopi Konnichiwa Sandra, Tsania Junia; Prawoto, Prawoto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2176

Abstract

This study aims to assess the influence of product quality, price perception, and service quality both partially and simultaneously on purchasing decisions for Konnichiwa coffee. The research method utilizes a quantitative approach involving 130 samples selected intentionally (purposive sampling), while data collection is conducted through questionnaire distribution using the Google Form platform.  Data processing involves assessing validity, reliability, T-tests, and F-tests. The analysis results indicate that product quality significantly influences purchasing decisions, with a significance level of 0.027. Meanwhile, perceptions of price and service quality also have a very significant influence on purchasing decisions, with a significance value of 0.000. Keywords: product quality; price perception; service quality; buying decision
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Pradnyani, I Gusti Agung Arista; Sumantri, I.G.A.N. Alit
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.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud

Page 59 of 122 | Total Record : 1213

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