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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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INDONESIA
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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The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java) Dhevianti, Maria; Aresteria, Maya
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.v13i2.2253

Abstract

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.
The Influence Of Managerial Ownership, Return On Assets, Company Size, And Debt To Equity On Company Value: (Case Study On Financials Sector Companies For The 2021-2022 Period) Nugroho, Raffindra Gustriadhi; Muid, Dul
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.v13i2.2259

Abstract

The background of the problem in this study is that the company is still unable to increase profits continuously which results in the company’s value still often decreasing. This study aims to determine the effect of Managerial Ownership, Return on Assets (ROA), Company Size, and Debt to Equity Ratio (DER) on Company Value in Indonesia on financial sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The purposive sampling method was used in this study to select company samples that fit the criteria in the study with a total of 50 samples. The result of analysis that has been conducted in this study show that managerial ownership cannot affect the value of the company, while return on assets (ROA) and debt to equity ratio (DER) have positive influence on company value. Which can be interpreted that every increase in return on assets (ROA) and debt to equity ratio (DER) then the company’s value will also increase. In addition, it was found that the size of the company has a negative influence on the value of the company, so that every time the size of the company increases, the value of the company decreases.
Pengaruh Modal Kerja, Biaya Operasioanal, Biaya Promosi, Dan Penjualan Terhadap Laba Bersih: (Studi Kasus pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2022) Shabrian, Mochammad; Hamdani, Deni
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.v13i2.2260

Abstract

This study seeks to examine the impact of various factors, including working capital, operating expenses, promotional expenses, and sales, on the net profit of pharmaceutical companies on the Indonesia Stock Exchange from 2015 to 2022. Using secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange, this study utilized multiple regression analysis facilitated by statistical software. The findings indicated that working capital, operating expenses, and promotional expenses exerted a significant positive influence on net profit, while sales showed no significant influence on net profit. However, collectively, all the variables examined in this study contributed to 93.3% of the variance in net profit, highlighting their important role in determining the net profit of pharmaceutical companies. These results underscore the importance of effectively managing working capital, operating expenses, and promotional expenses to improve the financial performance of pharmaceutical companies. From a practical standpoint, this study underscores the importance for pharmaceutical management to develop strategies that focus on optimizing working capital, operational efficiency, and promotional expenses to improve net profit and overall financial performance. Therefore, this study enriches the understanding of the factors that influence the financial performance of pharmaceutical companies in the Indonesian capital market.
Pengaruh Accounting Disruption Pada Kualitas Audit Dimediasi Beban Kerja Audit : (Studi pada Kantor Akuntan Publik di Kota Malang) Seviana, Via; Adam, Helmy
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.v13i2.2265

Abstract

This study aims to prove the effect of accounting disruption on audit quality with audit workload as an intervening variable at the Public Accounting Firm in Malang City. This research method uses quantitative research methods. This study uses primary data with data collection techniques through distributing questionnaires to 56 research samples using the convenience sampling method . The results of this study indicate that accounting disruption has a positive effect on audit quality directly and has a negative effect on audit workload. Audit workload has a negative effect on audit quality and there is an effect of accounting disruption on audit quality through mediation of audit workload. Changes in information technology in the field of corporate accounting make it easier for auditors to track audit evidence so as to improve audit quality.
Pengaruh Debt To Equity Rasio, Return On Asset Dan Total Asset Terhadap Price Earning Rasio Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2018-2022 Jayadi, Irwan; Novida , Irma; Musharianto, Adi
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.v13i2.2266

Abstract

The aim of this research is to analyze empirical evidence using quantitative associative methods regarding the relationship between the influence of DER (X1), ROA (X2) and TA (X3) on PER (Y) in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2018- 2022.To find out the basis for decision making t isThe significance value is <0.05, there is an influence of variable X on variable YSignificance value > 0.05, there is no influence of variable X on variable YTo find out the basis for decision making in the F test as followsThe significance value is less or smaller than 0.05. Variable X influences variable Y simultaneouslyThe significance value is greater than 0.05, so variable X does not simultaneously influence variable Y.Based on the research results, it can be seen that the variables DER, ROA and TA have a simultaneous effect on PER. This proves that all independent variables in this study are able to explain their influence on financial performance.If a business has a lot of assets but cannot manage them well to generate proportional net profits, it can lead to a higher PER. Keywords: Debt to Equity Ratio, Return on Assets and Total Assets, Price Earning Ratio, Food and Beverage Sector Companies
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Ijarah Terhadap Return on Assets (ROA) Pada Bank Muamalat Indonesia Tahun 2019 – 2023 Machfudloh, Nur Anis; Nisa, Fauzatul Laily
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2269

Abstract

ABSTRACT The indicator that becomes a reference in assessing the health of a Return on Assets (ROA) is the bank's profitability. A bank's ability to effectively manage bank assets explains why it has a high ROA percentage. The study aims to determine whether Bank Muamalat Indonesia's Return on Assets (ROA) is affected simultaneously or in part by mudharabah, musharakah, and rent (Ijarah). The approach in the study is a quantitative approach and testing 20 secondary data. The method of data collection with documentation techniques refers to Bank Muamalat Indonesia's Quarterly Financial Statements. Data processing method with multiple linear regression and classical assumptions. From testing the data, it was concluded that Bank Muamalat Indonesia's Return on Assets (ROA) during the 2019 – 2023 period was influenced by bank financing – the bank's financing was simultaneously shown in the value of ≥ (7,953 ≥ 3,24) with a significance of 0.002 < 0.05. Partially, Mudharabah financing has no relation to ROA because of the probability of 0.310 > 0.05. Meanwhile, the probability of Musyarakah is 0.006 < 5% and Ijarah is 0.001 < 5%, which means that partially both have a relationship with every change in Return on Assets (ROA) at Bank Muamalat Indonesia. ABSTRAK Indikator yang menjadi acuan dalam menilai kesehatan Return on Assets (ROA) adalah profitabilitas bank. Kemampuan bank dalam mengelola aset bank secara efektif menjelaskan mengapa bank tersebut memiliki persentase ROA yang tinggi. Penelitian ini bertujuan untuk mengetahui apakah Return on Assets (ROA) Bank Muamalat Indonesia dipengaruhi secara simultan atau sebagian oleh mudharabah, musyarakah, dan sewa (Ijarah). Pendekatan dalam penelitian ini adalah pendekatan kuantitatif dan menguji 20 data sekunder. Metode pengumpulan data dengan teknik dokumentasi mengacu pada Laporan Keuangan Triwulan Bank Muamalat Indonesia. Metode pengolahan data dengan regresi linier berganda dan asumsi klasik. Dari pengujian data diperoleh kesimpulan bahwa Return on Assets (ROA) Bank Muamalat Indonesia periode 2019 – 2023 dipengaruhi oleh pembiayaan perbankan – pembiayaan bank secara simultan ditunjukkan pada nilai ≥ (7,953 ≥ 3,24) dengan signifikansi 0,002 < 0,05. Secara parsial pembiayaan Mudharabah tidak mempunyai hubungan terhadap ROA karena probabilitas 0.310 > 0.05. Sedangkan probabilitas Musyarakah sebesar 0,006 < 5% dan Ijarah sebesar 0,001 < 5% yang berarti secara parsial keduanya mempunyai hubungan terhadap setiap perubahan Return on Assets (ROA) pada Bank Muamalat Indonesia. Kata kunci: Mudharabah; Musyarakah; Ijarah; Return on Assets.
Efektivitas Penerapan Sistem Informasi Keuangan Daerah (SIKD) di Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Kecamatan Purworejo Kota Pasuruan Lazuardi, Andoni; Gunarianto, Gunarianto; Pawestri, Hartini Prasetyaning
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2271

Abstract

The development of information and communication technology in society provides opportunities for the government to innovate in the development of state apparatus through the implementation of an Electronic-Based Government System (SPBE). SPBE or what is usually called e-government is government administration that utilizes information and communication technology to provide services to government agencies, state civil servant, business people, the community and other parties. A National Regional Financial Information System (SIKD) is needed to provide comprehensive regional financial information to the wider community as well as a basis for fiscal policy-making officials in making decision. This is a form of government responsibility for all development results. SIPD is a form of system created as a form of technology that is utilized and realized. SIPD was designed by the ministry of home affairs with the aim of justifying the flow stages structuring regional plan documents in accordance with requirement of statutory regulations. Keywords: SPBE, SIKD, SIPD, District, Village
Analisis Disiplin Kerja Pada Peningkatan Kinerja Guru Di SDN Sukasari: (Studi Di Desa Sukasari, Kecamatan Gunung Halu) Rustandi, Tendi; Jaelani, Dede
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.v13i2.2273

Abstract

This study aims to determine the implementation of work discipline among SDN Sukasari teachers. This includes how work discipline has been well implemented at SDN Sukasari School, which aims to find out how the role of work discipline can improve teacher performance. This research uses a qualitative approach with a descriptive method. Researchers use their main tools to study the state of natural objects, use triangulation (observation, interviews, and documentation), obtain qualitative data, analyze data inductively or qualitatively, and produce findings. The results of this study show the role of work discipline in improving teacher performance at SDN Sukasari. This is shown by the results of interviews and observations of work-discipline roles that have been carried out well. This research provides an in-depth picture of how work discipline can improve teacher performance in these institutions. The work discipline of teachers also has a positive impact on the relationship between teachers and their students. They can also manage time better, which helps them complete tasks better. To maintain work discipline at SDN Sukasari School, regulations regarding working hours, lateness, and absenteeism have been made. The purpose of these regulations is to ensure that teachers have the expected behavior and performance.  
Pengaruh Kompensasi Finansial Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bank Sumsel Babel Kantor Pusat Andari, Mayang Rizky; Siregar, Lina Dameria; Farla, Wita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2284

Abstract

To study aims to: (1) To determine and analyze the effect of financial compensation on turnover intention of Bank Sumsel Babel Head Office Employees,(2) To determine and analyze the effect of job satisfaction on turnover intention of Bank Sumsel Babel Head Office Employees. The research was conducted on Bank Employees Sumsel Babel Head Office with a proportionate stratified random sampling method with a sample size of 98 respondents in each division representing a total population of 3.362. This study uses multiple linear analysis techniques with a quantitative approach which shows the results that partially financial compensation and job satisfaction have a negative and significant effect on Employees of Bank Sumsel Babel Head Office. Keywords: Financial Compensation, Job Satisfaction, Turnover Keywords: Financial Compensation, Job Satisfaction, Turnover Intention
Pengaruh Kualitas Pelayanan, Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen Warung Tepi Setu Susilowati, Ratna; B , Apriana Anggraeni; Drajat, Fardan
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.v13i2.2285

Abstract

This scientific research aims to analyze the influence of product quality, service quality and price on consumer satisfaction at Warung Tepi Setu (case study of consumers at Warung Tepi Setu, Jalan Citayam. Cipayung, Depok City). The data collection method used was a questionnaire with a sample size of 100 respondents who are consumers of Warung Tepi Setu. The analysis methods used are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Partial Test (t), Simultaneous Test (F) and Coefficient of Determination Test (R2). The testing tool used is SPSS v.22. The results of research using the Partial Test (T) show that the variables of product quality, service quality and price partially influence consumer satisfaction. Through the Simultaneous Test (F), it shows that the variables product quality, service quality and price simultaneously influence consumer satisfaction. Meanwhile, the Coefficient of Determination Test (R2) shows that product quality, service quality and price have a 26.2% effect on consumer satisfaction. Keywords: Service Quality, Product Quality, Price, Consumer Satisfaction

Page 61 of 122 | Total Record : 1213

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