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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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Efektivitas Pemanfaatan Teknologi Informasi dalam Sistem Penagihan Mega Distributor di PT Semen Indonesia (Persero) Tbk Zahirah, Aishwarya Shafa; Vendy, Vicky
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.v13i4.2515

Abstract

This research aims to evaluate information technology's effectiveness in the Mega Distributor billing system, a business model with a centralized sales mechanism focusing on the billing process from the Operating Company (OpCo) to PT Semen Indonesia (Persero) Tbk. The use of information technology is the adoption of paperless in the Mega Distributor billing system, known as MD Paperless. This research uses a qualitative approach with a case study method conducted at PT Semen Indonesia (Persero) Tbk. The primary and secondary data were obtained through observation, documentation, and interviews with five informants. The results of this research show that the implementation of MD Paperless increases time efficiency and reduces operational costs. The risk of human error in the billing process is also significantly reduced. However, the implementation of MD Paperless has an obstacle, namely the existence of system problems from external parties. However, the company overcame these obstacles using a temporary manual scheme.
Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Budiadnyani, Ni Putu; Azizah, Wafid; Dewi, Putu Pande R. Aprilyani
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.v13i4.2516

Abstract

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Labuhan Batu Purba, Sahala; Hutabarat2, Eloy Charolina; Simbolon, Romaito; Simarmata, Ary Dratma; Surbakti, Ekel Gia
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.v13i3.2519

Abstract

This study aims to evaluate the financial performance of the Labuhan Batu district government based on financial report data from 2013 to 2022. In this study, the approach used is descriptive research with a background in phenomena such as unemployment rates and poverty rates in Labuhan Batu district from 2013 to 2022. The results of the analysis from 2013 to 2022 show that the financial performance of Labuhan Batu district is seen from: (1) the regional financial independence ratio is still very low because the average ratio is 22.57% with an instructive relationship pattern that illustrates that the level of community welfare is very low (2) The regional financial dependency ratio is relatively low because the average is 12.12%, so the level of dependence of the regional government on central and/or provincial government revenues is relatively low (3) The ratio of the degree of fiscal decentralization is relatively low with an average of 12.12% (4) The ratio of the effectiveness of regional original income is relatively less effective because the average effectiveness is still below 100%, namely 83.17% (5) The ratio of the efficiency of regional original income can It is said to be inefficient because the average is 83.17%, so the performance of the regional government can be said to be inefficient in Labuhan Batu district (6) The regional tax effectiveness ratio is classified as less effective because it has an average of 79.87% (7) The regional tax efficiency ratio is classified as very efficient in collecting regional taxes with an average of 3.79%, so the collection of regional taxes in Labuhan Batu is increasingly efficient (8) The BUMD contribution ratio is classified as contributing very low with average 9.04% Keywords: Financial Report Analysis, Financial Performance of the Labuhan Batu Regency Government
Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin, Syamsuddin; Pontoh, Grace T.
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.v13i3.2525

Abstract

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.
Pengaruh Financial Distress, Deferred Tax Expense Dan Debt Policy Terhadap Tax Avoidance Melani, Nur De Afni; Ferdiansyah, Ferdiansyah
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.v13i4.2527

Abstract

One way to achieve tax retention is through tax avoidance, which is a legal reduction in the tax burden and avoids conflicts with tax regulations. This study aims to analyze the influence of financial distress, deferred tax expense and debt policy on tax avoidance. The sample used in this study was 9 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using multiple linear regression using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The results of this study show that Financial Distress has no effect on Tax Avoidance, Deferred Tax Expense has an effect on Tax Avoidance, Debt Policy has no significant effect on Tax Avoidance, and simultaneously Financial Distress, Deferred Tax Expense and Debt Policy have an effect on Tax Avoidance
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
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.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar Putu Pande R. Aprilyani Dewi; Budiadnyani, Ni Putu; Frinabila , Anastasya
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.v13i4.2551

Abstract

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.  Keyword: nvestment decision, financial literacy, financial planning, financial behaviour
Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Bangka Belitung Putri, Julia Maharani; Faridah, Faridah; Hartaty, Sri
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.v13i4.2557

Abstract

Knowing and analyzing how PAD, Balancing Funds, and SiLPA affect capital expenditure in Regencies/Cities in Bangka Belitung Province is the purpose of this study. Researchers used purposive sampling to select 6 out of 7 Regencies/Cities in Bangka Belitung in 2014-2023 to be studied. The data used are Budget Realization Reports in the Regency/City Government Reports in Bangka Belitung Province sourced from the official website djpk.kemekeu.go.id. The multiple regression analysis method used in this study is IBM SPSS 26. Balancing funds and SiLPA have a role in forming capital expenditure. Finally, PAD has an impact on capital expenditure.
Analisis Faktor - Faktor Yang Mempengaruhi Komplain Nasabah Terhadap Klaim Asuransi Jasindo Kantor Cabang Kupang Emba, Yohanes P. R.; Kellen, Pius Bumi; Ballo, Fransina W.
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.v13i4.2562

Abstract

This research reviews customer experiences regarding the claims process at insurance companies, with a focus on expiry of contract claims, cash value claims and maintenance cost claims. The findings show that customers generally complain about the slow claim process, which significantly influences negative perceptions of the company's services. While customers appreciate good communication and transparency in claims procedures, there is still a need to increase clarity regarding claims terms and conditions. Customers also highlighted the desire for simplification in the collection of required documents, considering complicated processes as a major obstacle that needs to be overcome. The company's responsiveness to questions and complaints is considered quite good, but there is hope to improve the speed of response, especially in handling claims. These findings indicate the need for insurance companies to focus on improving the efficiency of the claims process and more effective communication to increase customer satisfaction and improve the company's reputation. In the competitive context of the insurance industry, effective management of the claims process is crucial to maintaining customer satisfaction and maintaining their loyalty. This research shows that customers not only want a fast and efficient claims process but also expect transparency and convenience at every stage of the claim. Insurance companies can utilize these findings to identify areas that require improvement, such as simplifying the claims process and increasing the accessibility of information regarding claim requirements. Keywords: claims process, customer satisfaction, transparency, ease of proce
Pengaruh Profesionalisme, Tekanan Waktu, dan Locus of Control terhadap Kualitas Audit di Inspektorat Kabupaten Cirebon: Studi Empiris Hasyimiyyah, Aqilah; Lestari, Widyani Ayu; Dewi, Dessy Kumala
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.v13i4.2585

Abstract

This study examines the factors that affect audit quality in the Inspectorate of Cirebon Regency, focusing on the role of auditor professionalism, time pressure, and locus of control. Using a quantitative approach and a census sampling technique, the study surveyed 30 auditors, with a structured questionnaire consisting of 24 Likert-scale questions. The results reveal that professionalism does not significantly influence audit quality (H1 rejected), while time pressure has a significant negative effect on audit quality (H2 accepted). Additionally, locus of control was found to have no significant impact on audit quality (H3 rejected). The coefficient of determination (R²) is 0.386, indicating that professionalism, time pressure, and locus of control collectively explain 38.6% of the variation in audit quality, while other unexamined variables account for 61.4%. These findings highlight the need for improving time management and auditor professionalism to enhance audit outcomes.

Page 66 of 122 | Total Record : 1213

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