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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
 66   67   68   69   70 
THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
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.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
Transformation Of The Mindset And Entrepreneurial Skills Of Polytechnic Students Through A Project-Based Learning Approach Usman, Hapsa; Tuati, Nonce Farida; Manuain, Deetje W.
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.v14i1.2742

Abstract

Entrepreneurship learning from an early age is needed to improve the progress of a country. The presence of entrepreneur groups can create jobs, increase welfare and per capita income, and reduce unemployment. This research aims to find ways to improve entrepreneurial mindset and entrepreneurial skills through project-based entrepreneurship learning. The method used in this study is an action research with a project-based learning (PJBL) approach applied to 2nd semester students of the public sector accounting study program with 80 students divided into 16 groups as informants. The findings in this study show that PJBL produces product development outputs from each student group team formed and in accordance with the Minimum Completeness Criteria (KKM). Therefore, PJBL plays an important role in improving students' entrepreneurial mindset and entrepreneurial skills in honing their knowledge and skills to become entrepreneurs. Keywords: entrepreneurial mindset; entrepreneurial skill, project-based learning.
Analisis Pengaruh Kualitas Layanan Terhadap Loyalitas Pelanggan Toko Ritel Modern di Nabire Dimediasi Kepuasan Pelanggan Irawan, Immanuel Candra; Wabiser, Krista
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.v14i1.2752

Abstract

The competition in the modern retail business is increasingly fierce, marked by the growing number of modern retail outlets. Building customer loyalty is crucial to gaining a competitive advantage. This research aims to analyze the factors influencing customer loyalty in modern retail stores in Nabire, Central Papua Province. The sample of 198 respondents was collected using purposive sampling. The data was processed using the PLS-SEM method with SmartPLS version 3. The research results show that 1) service quality significantly influences customer satisfaction, 2) service quality significantly influences customer loyalty, 3) customer satisfaction significantly influences customer loyalty, and 4) service quality significantly influences customer loyalty through customer satisfaction.
Good University Governance In Higher Education: A Systematic Literature Review And Research Agenda Islami, Putri
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.v14i1.2753

Abstract

Good University Governance (GUG) refers to the principles and practices that ensure universities are managed in a transparent, accountable, and effective manner, with a focus on achieving long-term goals and stakeholder well-being. This systematic literature review aims to explore the literature on GUG in higher education. Using 221 research papers published between 1981 and 2024, from 79 publishers and 166 journals, the study categorizes publication outlets, geographical distribution, research methods (qualitative, quantitative, review, and non-empirical), and theories underlying GUG research. The results show that the number of publications has increased significantly since 2005, with contributions from UK journals dominating. Quantitative methods are the most frequently used approach, followed by qualitative methods, while mixed methods are still rarely applied. The Good University Governance and Governance theories are the most widely used theories, reflecting their relevance in understanding good university governance. However, there is a gap in the use of other theories such as risk management and university performance, which are still underutilized in this study. This study makes a practical contribution by offering guidance for university policymakers to adopt good governance principles and a theoretical contribution by identifying research gaps for future studies. Keywords: Good University Governance, Higher Education, Systematic Literatur Review, Research Agenda
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Cahyasari, Monika Weni; As’ari, Hasim
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.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.
Dampak Implementasi Sales Promotion Dalam Meningkatkan Repurchase Intention Pada Belikopi Kota Semarang Agustinus, Deo Viandra; Putra, Febrianur Ibnu Fitroh Sukono; Hariyadi, Guruh Taufan; Kusuma, Pradana Jati
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.v13i4.2761

Abstract

The food and beverage industry that is growing very rapidly is the coffee shop. This business competition is very tight so companies need to create products that suit consumer tastes. The coffee shop in question is BeliKopi. This research aims to examine the influence of customer experience, brand trust on repurchase intentions with sales promotions as moderating variables at Belikopi in Semarang City (Central Semarang). The method used in this research is sampling purposes using 103 respondents using questionnaires distributed via Google from. In the data analysis process using SmartPLS version 4. The research results show that customer experience and brand trust have a significant positive effect on repurchase intention, while customer experience and brand trust do not have a significant positive effect on repurchase intention which is moderated by sales promotions at Belikopi in Semarang City (Central Semarang).
Pengaruh Variasi Produk, Harga, Dan Kualitas Produk Terhadap Keputusan Pembelian Barang Preloved Di Pasar Thrift, Stadion Diponegoro, Kota Semarang Zamani, Daffa Ulya; Amron, Amron; Waluyo, Dwi Eko; Puspitasari, Diana
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.v13i4.2766

Abstract

The purpose of this study is to examine how product quality, price, and variety affect consumers' decisions to buy used items in Pasar Murah, Diponegoro Stadium, Semarang City. One hundred customers at Pasar Murah, Diponegoro Stadium, Semarang City, participated in a quantitative study. Questionnaires were used to gather data, and multiple linear regression analysis and traditional assumption tests were used for analysis. The findings demonstrated that when it came to purchasing used products at Pasar Murah, product variety, price, and quality all had a favorable and substantial impact. This implies that customers are more likely to buy used items when the product variety is more diverse, the pricing is more competitive, and the product quality is higher. In order to enhance client purchase decisions, this study offers sellers of pre-owned items practical recommendations for how to keep developing more diverse product variants, more competitive pricing, and higher product quality.  
Analisis Implementasi Akuntansi Sektor Publik Dalam Sistem Keuangan Perusahaan Daerah Panca Karya Di Kota Ambon Andriany, Dynne
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.v14i1.2770

Abstract

This research aims to analyze the implementation of public sector accounting in the financial system at the Panca Karya Regional Company, Ambon City. This research focuses on the application of accounting standards, the challenges faced, and the impact on financial performance and corporate accountability. The method used is a qualitative method through structured interviews by using a questionnaire. This research shows that the Panca Karya regional company has good accountability because it uses external parties to check its financial reports even though there are challenges regarding HR competency, asset management, and information technology. Therefore, optimization efforts can be made through training or investment in technology so that regional companies can apply SAK ETAP properly and correctly in their financial reports to provide economic and non-financial information to necessary parties for decision-making.
Analisis Pengeluaran Dana Desa Pada Pemerintahan Desa Haruru Kecamatan Amahai Kabupaten Maluku Tengah Asfarina, Ruhu; Asrida, SE., M.Si, Wa; Pelamonia, Julie Theresya
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.v13i4.2771

Abstract

This research aims to analyze the budget realization report for the Haruru Village Government in order to increase expenditure realization in the following year. This research is quantitative research. The data used in the analysis is the 2020-2023 Expenditure Budget Realization Report. The analysis technique used is documentation and is analyzed using expenditure variance analysis, expenditure harmony and expenditure efficiency. The results of the research show that expenditure in the Haruru Village Government, seen from the expenditure variance, is generally said to be good because this analysis is categorized as a favorable variance, meaning that the realization is smaller than the budget. Because only a small portion of the funds are allocated for capital expenditures and another portion is allocated for operational expenditures, the analysis of expenditure compatibility is considered unbalanced. In addition, overall expenditure efficiency checks have been carried out well and are considered effective.
Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Desa (APBDES) Desa Suato Lama Kecamatan Salambabaris Kabupaten Tapin Berdasarkan Ratio Financial Independence, Effectiveness, Efficiency Periode 2021-2023 Sari, Riri Velina; Yusri, Yusri; Yanti, Sari; Novianty, Nadya
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.v13i4.2772

Abstract

This research aims to determine level of independence ratio, effectiveness ratio and efficiency ratio. Suato Lama Village finances based original village income and transfer income. A financial report is budget realization report prepared entity by presenting budget realization report based on basis specified in statutory regulations. There are differences results in three ratios, namely financial independence ratio, effectiveness and efficiency. Where results of very low level financial independence indicate that Suato Lama Village still very dependent on financial assistance from the central and regional governments to finance government administration, development and community empowerment activities. This type of research uses quantitative descriptive research. Data collection techniques in this research used documentation and interview techniques. Documentation technique used Suato Lama Village APBDes financial report for 2021-2023 budget. Technical data analysis used is financial ratio analysis. Based on financial ratio analysis, it can be concluded that performance Suato Lama Village Government for 2021-2023 fiscal year with independence ratio is still very low with average value of 1.85%. Financial performance Suato Lama Village Government for 2021-2023 fiscal year has been very effective with average value 108.01%. Financial performance Suato Lama Village Government for 2021-2023 budget year based on efficiency ratio stated to be quite efficient with average ratio 87.39%. In the independence ratio, it is stated that Suato Lama Village Government is still not optimal in managing village's original income sources. Meanwhile, effectiveness and efficiency ratio states that Suato Lama Village Government is able to carry out its duties in terms of realizing the village's original income.

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