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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 Citra Merek, Harga, Dan Kualitas Produk Terhadap Keputusan Pembelian Smartphone Samsung Di Kota Semarang AisNandi, Gusti; Amron, Amron
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.v13i2.2358

Abstract

This study aimed to analyze the influence of brand image, price, and product quality on the purchase decision of Samsung smartphones in Semarang City. A quantitative approach was employed, involving 100 respondents who were Samsung smartphone users residing in Semarang. Data were collected through questionnaires and analyzed using classical assumption tests and multiple linear regression analysis. The results revealed that brand image, price, and product quality positively and significantly influenced the purchase decision of Samsung smartphones. This implies that the better the brand image, the more affordable the price, and the higher the product quality, the more it will increase consumer purchase decisions toward Samsung smartphones in Semarang. This research provides practical implications for companies to continuously build a positive brand image, set competitive prices, and improve product quality to attract consumer purchase interest.
Kesadaran Umat Muslim Dan Informasi Boikot Produk Terhadap Perilaku Pembelian Melalui Niat Pembelian Margarena, Agung Novianto; Setiawan, Setiawan; Fauzi, Irsal; Aziz, Abdul; Auliya, Zakky Fahma
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.v13i3.2361

Abstract

This research aims to find out whether the Israeli and Palestinian wars influence Millennial Muslim purchasing behavior towards pro-Israel products. The large amount of information calling for a boycott of pro-Israel products which is currently popular in Indonesia is the basis for this research. The Theory of Reasoned Action (TRA) construct is used as an analytical framework involving awareness variables, information about product boycotts, purchase intentions, and purchase behavior. This research is classified as quantitative descriptive research with a sampling technique using random sampling of 114 millennial respondents in the city of Salatiga, Indonesia. The analytical tool in this research uses SEM AMOS ver. 21 with instrument tests, normality tests, singularity multicollinearity tests, model feasibility tests, and hypothesis tests. The research results show that awareness as a Muslim and information about product boycotts have a significant effect on purchasing behavior through the intention to purchase pro-Israel products among millennial Muslims. The findings of this research are that collective culture as a Muslim plays a big role in the intention and behavior of boycotting the purchase of pro-Israel products.The recommendation of this research is the need for local substitute products to emerge Keywords: Theory of reasoned action, Muslim awareness, information about product boycott, purchase intention, behavior
Pengaruh Green Marketing Dan Brand Image Terhadap Minat Beli Konsumen Purnomo, Nanto; Azizah, Luluk Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2365

Abstract

The purpose of green marketing is not solely to make a profit, but rather the company aims to raise awareness of environmental issues. AQUA's green marketing is carried out through the AQUA campaign, focusing on health, specifically "It All Starts With Us," as part of the AQUA Initiative for a Healthy Indonesia while also preserving the environment by reducing plastic waste. Not only the campaign but AQUA also brands itself to demonstrate its commitment to maintaining the quality of its products for health and preserving the environment. This study aims to determine whether green marketing and brand image influence consumer purchasing interest in the study of AQUA products. This research utilizes SmartPLS 3.0 analysis software, and the results indicate that green marketing has a positive and significant impact on consumer buying interest. Additionally, the brand image built by AQUA has a positive and significant effect on AQUA consumers' buying interest.Keywords: Green Marketing; Brand Image; Consumer Buying Interest.
Hubungan Pengalaman Magang Du/Di Dan Perencanaan Karir Dengan Kesiapan Kerja Mahasiswa Pendidikan Akuntansi Valentina, Adinda Anastasya Febi; Muchsini, Binti
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.v13i3.2378

Abstract

This study aims to examine: (1) the relationship between internship experience and the job readiness of Accounting Education students; (2) the relationship between students' career planning and the job readiness of Accounting Education students; (3) the relationship between internship experience and career planning with the job readiness of Accounting Education students. The population of this study consists of 143 students and sample of 105 students was selected using the Proportionate Stratified Random Sampling technique. This study employs a descriptive quantitative method. Data on internship experience, career planning, and student job readiness were obtained through questionnaires. The prerequisite tests used were linearity test, normality test, and multicollinearity test. The data analysis techniques used were simple correlation, multiple correlation, and coefficient of determination. The results of the study indicate that (1) there is a relationship between internship experience and the job readiness of Accounting Education students; (2) there is a relationship between students' career planning and the job readiness of Accounting Education students; (3) there is a relationship between internship experience and career planning with the job readiness of Accounting Education students. Therefore, it can be concluded that there is a relationship between internship experience and career planning with students' job readiness. Keywords: Relationship1; internship experience2; career planning3;
Pengaruh PBL Berbantuan Quizizz Dalam Pembelajaran PJDM Terhadap Kemampuan Berpikir Kritis Siswa SMK Permatasari, Bernadeta Winda Putri; Muchsini, Binti
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.v13i3.2379

Abstract

This research aims to test the differences in the critical thinking abilities of students taught using problem-based learning with the help of Quizizz compared to students taught using problem-based learning in trading company accounting subjects. The population of this research was class XI Accounting and Finance at State Vocational Schools, 72 students using the Purposive Sampling technique. This research uses a quasi-experimental research approach. Student critical thinking data was obtained through a pretest and a posttest. The prerequisite tests used are the normality test and the homogeneity test. The data analysis techniques used are the independent t-test, paired sample t-test, and n-gain test. The results of the research show that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools. Thus, it can be concluded that there is an effect of the problem-based learning model with the help of Quizizz on students' critical thinking abilities at state vocational schools. Keywords: Critical thinking, quizizz, problem based learning
Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya Manubulu, Herry Aprilia; Faimnasi, Agustina
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.v13i3.2384

Abstract

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008. Keywords: Income Tax, Revaluation of Fixed Assets
Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
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.v13i3.2386

Abstract

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.
Implementasi ISAK 35 Dalam Penyusunan Laporan Keuangan Sektor Pendidikan Raniwihati, Septia; Djasuli, Mohamad
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.v13i3.2392

Abstract

Educational institutions are non-profit organizations whose aim is not to make a profit. A good financial report is of course a financial report that is based on financial accounting standards, ISAK 35 is the standard used to prepare non-profit oriented financial reports. This research aims to determine the preparation of financial reports in accordance with ISAK 35. This research produces five reports, namely a comprehensive income report, a report on changes in net assets, a financial position report, a cash flow report, and notes to financial reports. The data analysis method used is descriptive qualitative. Data collection techniques are carried out through interviews, observation and documentation. The types of data in this research are primary data and secondary data. The results of the research carried out explained that the Sigma Cakery SMKN X business unit had not implemented ISAK 35 in recording its financial reports. The report prepared by the Sigma Cakery SMKN X business unit only records cash in and cash out. Financial reports presented in accordance with ISAK 35 will produce more detailed financial reports.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Hedonisme Terhadap Perilaku Pengelolaan Keuangan Pribadi Pada Generasi Z Di Kota Denpasar Maharani, Putu Serly; Kusuma, Putu Sri Arta Jaya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2394

Abstract

This study examines how financial literacy, financial technology, and lifestyle hedonism impact the personal financial management behavior of generation Z in Denpasar. In the study, quantitative methods were used. The sample was created based on a survey given to generation Z in Denpasar. The study had 80 respondents. The sampling method used purposive sampling method. Furthermore, questionnaires were distributed and evaluated using a Likert Scale with values from 1 to 5 for each question. Data testing was also conducted using SPSS version 29, which includes instrument test, classical assumption test, and hypothesis testing. The findings of this study are expected to provide valuable insights into how financial literacy, financial technology, and hedonic lifestyle influence the personal financial management behavior of Generation Z in Denpasar. The results of this study indicate that financial literacy and financial technology have a major influence on financial management behavior. In addition, the hedonism lifestyle factor does not have a significant impact on how a person manages finances.
Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Deviana, Shintia; Hifni, Syaiful; Limarjani, Sustinah
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.v13i2.2396

Abstract

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.

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