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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)
ISSN : 23029560     EISSN : 25974599     DOI : 10.31959
Core Subject : Economy, Science,
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
Articles 1,213 Documents
Pengaruh Brand Image, Harga, Brand Trust Dan Kualitas Produk Terhadap Keputusan Pembelian Lipstik Wardah Di Kota Semarang Lestari, Meti; Wismantoro, Yohan
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.v13i1.2188

Abstract

In general, people really like the cosmetics industry, one of which is lip care which is growing rapidly in Indonesia. The aim of this research is to test the influence of brand image, price, brand trust and quality of Wardah lipstick products on purchasing decisions in the city of Semarang. This study uses a quantitative approach. Sample collection used a purposive sampling method with 175 respondents by distributing questionnaires using Google from. The data analysis process uses SMARTPLS. The results of data processing show that Brand Image and Brand Trust have a significant influence on the decision to purchase Wardah lipstick in the city of Semarang, while price and product quality do not have a significant influence on the decision to purchase Wardah lipstick in the city of Semarang. Keywords: Brand Image, Price, Brand Trust, Product Quality, Purchasing Decisions.
Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang Ilham, Muhammad; Armin, Kusminaini; Putra, Dimas Pratama
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.v13i2.2189

Abstract

This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in VAT rates, tax literacy, and financial literacy simultaneously affect the potential for VAT revenue.
Pengaruh Brand Image, Brand Luxury , Harga, Dan Desain Produk Terhadap Minat Beli Samsung Z Flip 5 Di Kota Semarang Naim, Aulia Anin; Sedayu, Agung; Usman, Usman; Hariyadi, Guruh Taufan
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.v13i1.2199

Abstract

This research aims to determine the influence of brand image, luxury brand, price, and product design on buying interest in the Samsung Z Flip 5 in Semarang City. This research uses primary data and quantitative methods. Researchers conducted a pre-survey on 30 respondents by distributing questionnaires, then after that the researchers conducted a survey by distributing questionnaires via Google Form to 150 respondents and processing the data using SmartPLS. From the results of data processing, it was found that brand image had a significant influence, luxury brand had no significant influence, price had a significant influence, and design had no significant influence on interest in purchasing Samsung Z Flip 5 smartphone products in Semarang City.  Keywords:  Brand Image ; Brand Luxury ; Price ; Design ; Purchase Intention
Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan: (Pada Badan Pengelolaan Keuangan dan Asset Daerah Kota Bandung Tahun 2022) Utami, Rachma Hida Silfa; Berliani, Kartika
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.v13i2.2200

Abstract

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.
Pengaruh Corporate Social Responsibility, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi Pramana, Noval; Dahlan, Dede; Hikmah, Ma’rifatul
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.v13i2.2219

Abstract

In reality, not all companies especially the manufacturing sector, experience an increase in share prices on the market. Therefore, the aim of increasing share prices is the direction and target of the long term of a company which can be seen from the market value of its shares because investors measurements of companies can be seen from shifts in the share price of a company documented on the stock exchange which has had an IPO. So this has become a concentration tested by researchers to prove that the current year 2024 and the upcoming 2025 can be used as a reference and strategy in making investment decisions. The data created were annual reports and termination reports for manufacturing companies for the period 2018 – 2022 which were listed on the Indonesian Stock Exchange and company websites with the help of Microsoft Excel 2021 software and the Stata Program version 17. The sample collection technique applied purposive sampling technique with a total of 10 companies. The research results show that partially there is no significant influence between Corporate Social Responsibility (CSR) and Institutional Ownership on share prices, while there is a significant influence between Managerial Ownership on share prices. Furthermore, the Profitability Moderating Variable is able to strengthen Corporate Social Responsibility (CSR), Institutional Ownership and Managerial Ownership even though it does not have a significant influence on share prices.
Pengaruh Earning Per Share, Return On Asset dan Arus Kas terhadap Harga Saham pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII) Periode 2013-2022 Ardini, Luky; Amri, Andi
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.v13i2.2220

Abstract

This study aims to examine the effect of Earning per Share, Return on Asset and Cash Flow on Stock Prices. The sample used in this study were companies listed on the Jakarta Islamic Index in the period 2013-2022. Testing used quantitative methods with a causality approach and purposive sampling technique, so that 7 companies were obtained and the number of samples obtained was 70 research samples. The data analysis method used is multiple linear regression analysis. The results of the test in this study found that Earning per Share has a positive effect on Stock Price, Return on Asset has a positive effect on Stock Price and Cash Flow has a negative effect on Stock Price.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset Dan Sales Growth Terhadap Devidend Payout Ratio: (Pada Perusahaan Manufaktur Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2022) Sari, Mutia; Berliani, Kartika
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.v13i2.2224

Abstract

The purpose of the research is to explore the impact of financial factors, such as Current Ratio, Debt to Equity Ratio, Return on Asset, and Sales Growth, on Dividend Payout Ratio in property and real estate sub-sector manufacturing companies that have been listed on the IDX from 2016 to 2022. The research results obtained through the application of quantitative methods that integrate verification and descriptive approaches to find clarity of knowledge. The study applied secondary data, namely the Financial Statements of property and real estate subsector manufacturing companies for 7 years (2016-2022). Sampling using nonprobability sampling, namely purposive sampling, where from a total of 85 populations listed on the IDX, only 8 populations managed to meet the criteria and could be recommended for use in the study. Descriptive analysis shows the range of Devidend Payout Ratio (DPR) values between 2.20 and 93.00, with an average of 28.005 and a standard deviation of 21.57081. DPR that exceeds the industry range of 20%-50% indicates good performance for shareholders or investors. The verification test results state that Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) have a significant influence on DPR, while Sales Growth (SG) has no effect. The simultaneous interaction between CR, DER, ROA, and SG also affects DPR significantly, explaining 76.4% of DPR variation. Keywords: Current Ratio; Debt to Equity Ratio; Return on Asset; Sales Growth; and Dividend Payout Ratio.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler Arto, Geovanca; Kasir, Kasir
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.v13i2.2230

Abstract

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.  
Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia Nainggolan, Yohanna; Putri, Ferica Christinawati Putri
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.v13i2.2251

Abstract

The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was 38 companilels. Thel relselarch data sourcel ils selcondary data. Thel data analysils melthod useld ils logilstilc relgrelssilon analysils wilth thel hellp of thel Statilstilcal Packagel for Socilal Scilelncels program. Thel relselarch relsults show that audilt telnurel has no elffelct on audilt qualilty, company silzel has a nelgatilvel and silgnilfilcant elffelct on audilt qualilty, and thel silzel of thel publilc accountilng filrm ils proveln to havel a posiltilvel and silgnilfilcant elffelct on audilt qualilty.
Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia Putri, Ferica Christinawati; Nainggolan, Yohanna Thresia
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.v13i2.2252

Abstract

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.

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