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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
 69   70   71   72   73 
Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
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.v14i1.2863

Abstract

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.
Pengaruh Hubungan Antar Manusia Dan Kondisi Lingkungan Terhadap Etos Kerja Karyawan Di Nuju Coffee Bandar Lampung Maulida, Mutiara Putri; Alam, Iskandar Ali
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.v14i1.2869

Abstract

This research aims to explore the extent to which interpersonal relationships and environmental conditions affect the work ethic of employees working at Nuju Coffee in Bandar Lampung. To achieve this aim, the study adopted a quantitative methodology characterized by a correlational research design suited for examining the relationships between variables. The total population for this study consisted of 210 employees, from which a sample of 68 respondents was selected using the Slovin formula to ensure an appropriate representation. Data collection methods included direct observation and administering structured questionnaires designed with a Likert scale to measure responses. The findings indicated that both interpersonal relationships and environmental factors positively and statistically significantly influence employees' work ethic, underscoring their importance in fostering productive workplace behaviors. Of the 68 respondents, 49 categorized interpersonal relationships as very good, 45 respondents categorized environmental conditions as very good, and 52 respondents categorized work ethic as strongly agree. This study concludes that management needs to improve communication between employees and improve work environmental conditions to enhance employee work ethic.
Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong Situmeang, Mis Fertyno; Patty, Meidylissa; Usemahu, Rasni Hanipa; Sandanafu, Sally
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.v14i1.2870

Abstract

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System. Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application. Keywords: Tourism Village, Digital Accounting Information System, Pieces
Pengaruh Sharia Financial Literacy Dan Investment Risk Terhadap Keputusan Investasi Emas Di Pegadaian Syariah Dengan Pendapatan Sebagai Variabel Moderating Anggraini, Nadea Silvi; Cahyono, Edi
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.v14i1.2884

Abstract

This study aims to understand and analyze the influence of sharia financial literacy and investment risk on gold investment decisions at Pegadaian Syariah, with income as a moderating variable. This research employs a quantitative method using primary data obtained from questionnaires, which were then analyzed using SPSS software. The sample consists of 104 respondents from the Jepara community who invest in Pegadaian Syariah Jepara. The data analysis reveals that: (1) Sharia financial literacy has a positive and significant effect on gold investment decisions; (2) Investment risk does not affect gold investment decisions; (3) Income does not affect gold investment decisions; (4) Income does not moderate the influence of sharia financial literacy on gold investment decisions; and (5) Income does not moderate the influence of investment risk on gold investment decisions.
Peningkatan Kinerja Tenaga Kependidikan Melalui, Pendidikan, Kompetensi, Dan Knowladge Sharing Dalam Penerapan Sistem Informasi Akademik : (Studi Kasus di Universitas Darul Ulum Islamic Centre Sudirman GUPPI) Isrofiati, Isrofiati; Kurniati, Edy Dwi; Nurmiyati, Nurmiyati
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.v14i1.2901

Abstract

In the increasingly rapid development of information technology, the education sector is experiencing the digital transformation, such as academic information systems (Siakad). Siakad is an academic system built to make easy to be used for academic users, in order to doing some academic activities. This study intented to assess the performance of educational staff through education, competence, and knowledge sharing in the implementation of the Academic Information System in Darul Ulum Islamic Centre Sudirman GUPPI University. A survey-based research method was used in this study, involving 45 respondents from the total educational staff. Data were collected by distributing a questionnaire by google form to all educational staff using a likerts scale. The data analysis method employed was multiple linear regression with the aid of IBM SPSS Statistic 25 version. The results of this study indicate that the variables of education have a significant value of (0,30<0.05), indicating that Ha is accepted and Ho is rejected. This means that the education variable significantly affects the performance of the academic information system. Similarly, the competence variable have a significance value of (0,25<0,05 indicating that Ha is accepted and Ho is rejected. This means that the competence variable significantly affects the performance of the academic information system. Howeve,r the knowledge sharing variable have a significance value of (0,87>0,05), resulting in the rejection of Ha and the acceptance of Ho, indicating that knowledge sharing does not significantly affect the performance of the academic information system. Keywords: iEducation, iCompetence, iKnowledge iSharing, iAcademic iInformation iSystem (Siakad)
Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
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.v14i1.2902

Abstract

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.
Determinan Perilaku Disfungsional Auditor: Emotional Spiritual Quotient Sebagai Moderasi Hadi, Azzahra Kania; Tarmizi, Muhammad Irfan
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.v14i1.2903

Abstract

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.
Peran Strategi Digital Marketing dalam Meningkatkan Brand Awareness XOVID20 Nyoman Sri Manik Parasari; Anggreswari, Ni Putu Yunita; Maheswari, Anak Agung Ari; Suanda, I Wayan Seven Wisnu Putra
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.v14i1.2932

Abstract

This research aims to analyze the digital marketing strategy implemented by Xovid20 in building brand awareness in the digital market. Using a qualitative approach, this research involves in-depth interviews with owners, designers, and consumers of Xovid20 products, as well as analysis of digital content shared by the brand. The results showed that Xovid20 successfully strengthened brand awareness through the utilization of social media, particularly Instagram, as the main platform for communication and marketing. The digital marketing strategy implemented focuses on creating creative content relevant to the brand identity, which is able to attract and maintain consumer engagement. Xovid20's success in building brand awareness is also supported by the consistency of themes and brand identity in every digital content they share. These findings provide valuable insights into the effectiveness of digital marketing in strengthening brand awareness in the digital era, and can serve as a reference for other companies in developing their marketing strategies.
Pengaruh Profitabilitas, Likuiditas Leverage, Assets Growth, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Kebijakan Dividen Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Uqba, Luthfia Aulia; Lela Hindasah
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.v14i1.2939

Abstract

Dividend distributions among non-financial companies listed on the Indonesia Stock Exchange (IDX) often exhibit inconsistency, highlighting a disparity between market expectations and actual performance. Variability in the Dividend Payout Ratio (DPR) can diminish a company’s appeal in the capital market, weaken investor confidence, and discourage investment interest. This research aims to examine the effect of profitability, liquidity, leverage, asset growth, company size, and institutional ownership on dividend policy in non-financial companies listed on the IDX during the period from 2019 to 2023. Using a sample of 625 observations, the study employs multiple linear regression analysis to determine the key factors that influence dividend decisions, with STATA 17 as the primary analytical tool. The results show that profitability and asset growth have a significant negative impact on dividend policy, while liquidity, leverage, company size, and institutional ownership do not have a significant effect
Model Penyajian Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan Nomor 335 (ISAK 335) Pada Gereja Masehi Injili Di Timor Sir, Jennie S.; Samadara, Selfesina; Tuati, Nonce F.
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.v14i1.2941

Abstract

This research aims to provide a practical solution to the problem of financial transparency and accountability of the Gereja Masehi Injili in Timor (GMIT) by developing a model for presenting church financial reports based on ISAK 335. This research employs qualitative methods, utilizing a case study approach. The research results indicate that GMIT prepares financial reports in a simple form, consisting of reports on cash receipts and cash disbursements, following the format established by the GMIT Synod. Furthermore, this research provides a model for presenting structured and detailed financial reports based on ISAK 335. The practical implications expected from this research are changes in the format and structure of presenting GMIT's financial reports, making them more comprehensive and accurate for users, particularly GMIT congregations. Keywords: church; financial statements; ISAK 335

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