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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 Penghindaran Pajak (Tax Avoidance) Dan Transparansi Terhadap Nilai Perusahaan: (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Purnamasari, Intan Devi; Estrini, Dwi Hayu
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.v13i3.2408

Abstract

Charges are one wellspring of government pay. Information from the State Income and Consumption Financial plan (APBN) report acquired from the Service of Money shows that practically 75% of the complete State pay is gotten from charge assortments. The spending plan got from charges is directed to back foundation and offices utilized by the Indonesian public. State income comes from two variables. The primary element is interior variables, one of which is income acquired from inside the nation and the subsequent component is outside factors, in particular by bringing about obligation abroad. In any case, the higher the country's reliance on unfamiliar obligation could create issues from here on out. Since that will create issues from here on out. Hence, charge income is a significant element for a nation's income. The populace in this examination is fabricating organizations recorded on the Indonesian Stock Trade for the 2020-2022 period. The example in this examination was 56 organizations. The testing procedure in this examination is purposive inspecting. The investigation instrument utilized is Various Direct Relapse The exploration results show that charge evasion doesn't affect organization worth and straightforwardness on organization esteem Keywords: Charge Evasion, Organization Esteem, Straightforwardness.
Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia Rohmadani, Disma Suci; Yulsiati, Henny; Sari, Yuliana
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.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.
Determinan Penggunaan Aplikasi Audit Tools and Linked Archive System (ATLAS) pada Kantor Akuntan Publik Di Yogyakarta Ali, Anita Permata Aprilianti; Sa’dani, Olivi Sabilla
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.v13i3.2412

Abstract

This study aims to determine the effect of performance expectations, effort expectations, social influence, and facilitation conditions on the intention to use the Audit Tools and Linked Archive System (ATLAS) application. We conducted the study at Kantor Akuntan Publik (KAP) which spread across Yogyakarta City, including 54 auditors as respondents who passed selection through a purposive sampling method. We collected data through questionnaires and analyzed them using multiple linear regression. The research findings indicate that two main factors, namely performance expectations and facilitation conditions, influence individual intentions to use the ATLAS application. On another note, effort expectations and social influence did not have a significant impact on the intention to use the ATLAS application. Keywords: ATLAS; Performance Expectations; Business Expectations; Facilitation Conditions; Social Influence
Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Suku Dinas Sosial Jakarta Timur Pratiwi, Sevia Restu; Sari, Imelda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2418

Abstract

Suku Dinas Sosial is responsible for providing services, supervision, and control (P3S) to solve social problems of people who have physical or mental limitations, so employees must work with high sensitivity and serve wholeheartedly. The purpose of this study is to determine the effect of work discipline (X_1) and work environment (X_2)on the performance of employees (Y) of Suku Dinas Sosial. In this study, a quantitative approach was used with questionnaire data collection techniques to obtain primary data for employees. The sample is 60 employees using the slovin technique. The results of this study found that work discipline (X_1) had a positive and significant effect on employee performance (Y) with a value of T_hitung4,525 >T_tabel2,002 with a level of significance 0,000 < 0,05. Partially, the work environment variable (X_2) has a positive and significant effect on employee performance (Y) with a value of T_hitung 4,757 >T_tabel 2,002 with a level of significance 0,000 < 0,05. Simultaneously the variables of work discipline (X_1) and work environment (X_2)have a positive and significant effect on employee performance (Y) with a value of F_hitung47,083 >F_tabel 3,16 with a level of significance 0,000 < 0,05.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai pada Kantor Pusat Pelatihan Kerja Daerah (PPKD) Jakarta Timur Putri, Selviana Riski Rahma; Purnomo, Martinus Wahyu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2420

Abstract

This study aims to determine the effect of leadership style and work environment on employee performance at the East Jakarta Regional Job Training Center (PPKD) Office both partially and simultaneously. This research uses a quantitative approach with associative methods. Data collection techniques using observation, questionnaires and literature studies. The number of samples in this study were 53 respondents and the data were processed using the SPSS.21 application. The results showed that leadership style partially had a positive and significant effect on employee performance, as evidenced by the T test obtained from the t value of 4,081> greater than t table 2,00856 and a significance value of 0,000 < smaller than 0,05. The work environment partially has a positive and significant effect on employee performance, as evidenced by the results of the T test obtained from the t value 3,364> greater than t table 2,00856 and a significance value of 0,001 < smaller than 0,05. Then the leadership style and work environment simultaneously have a positive and significant effect on employee performance. This is evidenced based on the results of the F test obtained from the calculated f value of 33,518> greater than f table 3,18 and a significance value of 0,000 < smaller than 0,05.
Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023 Irmawati, Ayu; Panggiarti, Endang Kartini; Retnosari, Retnosari
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.v13i3.2428

Abstract

This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks. Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth
Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
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.v13i3.2438

Abstract

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.
Meningkatkan Kinerja Pemasaran UMKM Keripik Di Desa Plajan Melalui Orientasi Kewirausahaan, Modal Sosial, Dan Inovasi Produk Lestari, Ayu Dwi; Komaryatin, Nurul
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.v13i3.2463

Abstract

The purpose of this study is to explain and prove whether the variables of entrepreneurial orientation, social capital, and product innovation affect the performance of MSME chips in Plazan Village. This research was conducted using quantitative methods. The population in this study is the owners of Micro, Small and Medium Enterprises (MSMEs) in Plajan Village, totaling 235 business owners. The data collection technique uses interviews, questionnaires, and documentation studies. In this study, a sample of 80 respondents. The sampling technique in this study uses the purposive sampling technique. The discussion uses classical assumption tests, multiple linear regression analysis tests, F tests, t tests and determination coefficient tests. The test model used uses the software statistical product and service solutions (SPSS) version 25 program. Based on the test results, it can be seen that entrepreneurial orientation, social capital, and product innovation have a positive and significant effect on marketing performance.
Pengaruh Brand Image, Harga, Promosi, Dan Kualitas Produk Terhadap Keputusan Pembelian Kartu Pascabayar Indosat Di Semarang Rasyad, Galih Bahrul Allam; Ikasari, Hertiana
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.v13i2.2490

Abstract

Contemporary information and technology has progressed at a rapid pace. More sophisticated, user-friendly and reasonably priced communication technologies are in high demand due to their ease of use from a business standpoint. As the need for internet services in Indonesia continues to increase, several operators provide internet cards or quotas at different prices. The operator in question is Indosat. The purpose of this study is as a way to test Brand image, Price, Promotion, and Product Quality on Purchasing Decisions for Indosat postpaid cards in Semarang City. The method used in this research is quantitative. The method for obtaining samples using purposive sampling techniques uses 120 respondents by distributing questionnaires via google form. The data analysis process uses SPSS, and the data analysis tool uses multiple linear regression. The results of data processing state that brand image and product quality have no significant effect on purchasing decisions while price and promotion have a significant influence on purchasing decisions for Indosat postpaid cards in Semarang. Keywords: Brand Image, Price, Promotion, Product Quality, Purchase Decision
Pengaruh Harga Dan Nilai Yang Dirasakan Terhadap Minat Beli Ulang Dengan Keputusan Pembelian Sebagai Variabel Intervening Pada Konsumen Indomaret Di Semarang Putri, Rizky Meisa; Mahmud, Mahmud; Anomsari, Ariati; Purwatiningsih, Aris Puji
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.v13i3.2511

Abstract

This study aims to evaluate the impact of price and perceived value on repurchase intention with purchase decisions as a mediating variable for Indomaret customers in Semarang. The methodology used is quantitative with a Partial Least Square (PLS) approach. Information was collected from 112 respondents who shopped at Indomaret through online and offline surveys. The findings of this research imply that purchasing decisions have a significant impact on repurchase intention. Price is proven to have a significant influence on purchasing decisions, but not directly on repurchase interest. On the other hand, perceived value has a significant influence on both purchasing decisions and repurchase intention. Purchasing decisions are proven to be an important mediating variable in the relationship between price and perceived value and repurchase intention. This research provides insight into effective marketing strategies for Indomaret in increasing consumer loyalty amidst tight competition with Alfamart and other retailers. Apart from that, this research also adds contributions to the literature regarding consumer behavior in the Indonesian retail sector.Keywords: Price, Perceived Value, Purchase Decision, and Repurchase Intention.

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