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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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THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, GOVERNANCE & INSTITUTIONAL OWNERSHIP ON FIRMVALUE WITH FIRM SIZE AS A MODERATION VARIABLE Wijaya, Aisyah Ayu Sigit; Subagyo, Herry; Tristiarini, Nila; Amron, Amron; Pakarti, Piji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2988

Abstract

Introduction: Firm value reflects the firm's capacity to improve efficiency and strategy in resource utilization; various aspects are capable of encouraging an increase in firm value, including environmental, social, governance, and institutional ownership. Recent PricewaterhouseCoopers (PwC) Indonesia data illustrates this transformation in corporate reporting practices. As of December 30, 2022, 653 listed companies submitted their 2021 Sustainability Reports, representing 79% of all listed companies. This marked a dramatic 324% increase compared to the 154 companies that produced such reports in 2021 (www.pwc.com). This substantial growth demonstrates the rapidly evolving corporate landscape where sustainability reporting has transitioned from an optional practice to an essential business component. Methods: The research applies a quantitative approach, utilizes saturated sampling, and analyzes the data using panel data regression. Results: The finding that environmental, social, and governance affect the value of the firm's ESG Leader Index. Firm size moderates the effect of environmental, social, and governance factors on firm value, and firm size is unable to moderate the influence of institutional ownership on firm value. Keywords: Environmental Social Governance, Institutional Ownership, Firm Value, Firm Size, ESG Leader Index
ANALISIS KETERKAITAN ANTARA DANA CADANGAN DAN ASET PUBLIK TERHADAP GOOD GOVERNANCE Aminatuzzuria, Maritza; rahmawati, Sheila; Anam, Rohibul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2990

Abstract

Introduction: Good governance is a key principle in state financial management that aims to achieve transparency, accountability, efficiency and public participation. In this context, reserve funds and public assets are important instruments that can strengthen governance. This study aims to analyze the relationship between the management of reserve funds and public assets and the implementation of good governance principles, especially in maintaining fiscal stability and supporting sustainable development. Methods: This research is a literature review based on academic journals, policy papers, and official government documents. A qualitative, descriptive-analytical approach was applied to identify the linkages between reserve funds, public assets, and good governance. Results: The study finds that transparent and accountable management of reserve funds boosts public trust and strengthens fiscal resilience. Likewise, optimizing public assets improves resource efficiency and contributes to inclusive economic growth. Both elements significantly support governance, particularly in enhancing transparency, accountability, and fiscal efficiency. Conclusion and suggestion: This study emphasizes the importance of integrating good governance principles in the management of reserve funds and public assets. Good management of these two components can strengthen fiscal stability, improve the efficient use of state resources, and build public trust in government institutions. Therefore, it is recommended that policymakers formulate a more transparent, accountable and participatory public financial management strategy. This study provides a new perspective on the synergy between state financial instruments and good governance in supporting sustainable development. Keywords: Reserve funds, Public assets, Good governance.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, GOOD CORPORATE GOVERNANCE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INFRASTUKTUR Jonathan, Fandy; Safitri, Maria; Oktavia, Vicky; Kurniawan, Rudi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2991

Abstract

Introduction: This study aims to analyze the effect of Capital Structure, Profitability, and Good Corporate Governance on stock prices. Methods: This study uses a quantitative research method, where data is obtained through the 2021 to 2023 financial reports of infrastructure and transportation sector companies listed on the Indonesia Stock Exchange. The data is processed using the IBM SPSS Statistics program. Results: The results of this study indicate that Capital Structure has a positive effect on stock prices. Profitability has a positive effect on stock prices, and Good Corporate Governance has a positive effect on stock prices, which can be seen from the multiple linear regression test with a positive role in each variable from capital structure, profitability, and institutional ownership to stock prices. Which can be concluded that capital structure, profitability, and good corporate governance have a positive effect on stock prices.. Keywords: Capital structure, Profitability, Good Corporate Governance, Stock Price
ANALISA PENGGUNAAN MEDIA SOSIAL SEBAGAI SARANA DIGITAL MARKETING PADA KOMUNITAS USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KECAMATAN BABAT Nugroho, Aditya Wahyu; Faizah, Erna Nur; Rosiawan, Rizky Wahyudha
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2992

Abstract

Introduction: Information technology has an impact on all sectors of life. Social media has now become a trend in marketing communication. Currently, micro, small and medium enterprises (MSMEs) must be able to adapt to modern marketing patterns so as not to be outdated. This research aims to describe how the use of social media in micro, small and medium enterprises (MSMEs) in Babat District. Methods: In this study, the researcher used a type of qualitative research using data collection techniques in the form of observations, questionnaires and interviews. This research was conducted in one of the communities in Babat District. To check the validity of the data taken, the data triangulation technique was used. Results: The result of this study is that the majority of micro, small and medium enterprises (MSMEs) actors who are members of the Preneur community (Preneur Megilan Lamongan) still use WhatsApp social media as the main social media for digital marketing activities.  All respondents use WhatsApp to communicate with customers and promote products/services. In addition to being easy to use, micro, small and medium enterprises (MSMEs) actors can also create special groups and send product catalogs to their loyal customers Keywords: Social Media, Digital Marketing, MSMEs
PEMETAAN PENELITIAN PKB DAN BBNKB DI INDONESIA: (STUDI LITERATUR 2022–2025) Tsaniyeh, Amilatus; Nurdiana, Ilfi; Rahmawati, Sheila; Aini, Nurul; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2993

Abstract

Introduction: This research is a literature study that aims to map trends, focus, and research gaps on Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) in Indonesia in the period 2022 to 2025, post-implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law). Methods: Through searching articles in the SINTA 1 to SINTA 5 databases, 46 selected articles from a total of 107 initial articles were analyzed using the Systematic Literature Review (SLR) approach. Results: The results of the study showed that the majority of studies used quantitative methods (84.78%) and predominantly raised topics around taxpayer compliance, collection effectiveness, and digitalization of services through e-Samsat. The most widely used theories include the theory of planned behavior, attribution theory, and compliance theory, which reflect a behavioral approach to studying tax compliance. In addition, mapping of research locations indicates that areas such as East Java, Bali, and Jambi are the most frequently studied locations. This study provides an important contribution in enriching academic discourse and providing further research directions and input for policymakers in optimizing PKB and BBNKB revenues as sources of Regional Original Income (PAD). Keywords: E-Samsat, tax compliance, PKB and BBNKB
THE MEDIATING ROLE OF NON-PERFORMING LOANS ON THE RELATIONSHIP BETWEEN INCOME DIVERSIFICATION AND BANK PERFORMANCE EVIDENCE FROM INDONESIA Wijaya, Shirley; Indriyani, Kristi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2998

Abstract

Introduction: Income diversification and profitability are widely seen as strategies to reduce credit risk in banking. However, their effectiveness in improving asset quality remains debated, especially in emerging markets like Indonesia. This study focuses on how income diversification influences bank performance, with non-performing loans (NPLs) acting as a mediating variable Methods: Using quantitative method with panel data from 79 Indonesian banks listed on the OJK between 2018 and 2024. Data were obtained from audited financial reports and analyzed using fixed effect panel regression and mediation testing via the Sobel test. Income diversification is measured by the ratio of non-interest income to total income, NPLs by the NPL ratio, and bank performance by return on assets (ROA) Results: Income diversification reduces credit risk (NPLs) by expanding income sources beyond traditional lending. Despite reducing NPLs, income diversification introduces operational complexities and inefficiencies that can diminish bank performance. NPLs partially mediate the relationship between income diversification and bank performance, showing that improved credit quality alone is insufficient to enhance profitability without addressing internal management and operational challenges. Keywords: Bank Performance, Credit Risk, Income Diversification, Non-Performing Loans, Trade-off Theory
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Anggini, Tiara; Sopian, Dani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2999

Abstract

Introduction: This study investigates the impact of tax planning, profitability, and company size on earnings management in industrial sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Methods: The population for this research included all industrial sector companies listed on the IDX during the specified period. A purposive sampling method was employed, resulting in a sample of 24 companies with a five-year observation period, yielding 120 data points. The data analysis was conducted using multiple linear regression analysis with SPSS version 26 software. Results: The findings indicated that, when examined together, tax planning, profitability, and company size significantly affected earnings management. However, when analyzed individually, tax planning positively influenced earnings management, but this effect was insignificant. Profitability showed a negative but insignificant effect, while company size had a negative and significant impact on earnings management. Keywords: Tax Planning, Profitability, Company Size, Earnings Management.
SYSTEMATIC LITERATURE MAPPING AND BIBLIOMETRIC SYNTHESIS: STUDY OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MARKETING PERFORMANCE Windarsari, Wiwin Riski; Ridha, Achmad; Mangga, Andi Rahmatullah; Haruna, Hasisa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3000

Abstract

Introduction: This study explores the impact of Artificial Intelligence (AI) technologies on marketing performance through a systematic literature mapping and bibliometric analysis approach. The study identifies dominant AI technologies such as machine learning, natural language processing, predictive analytics, and generative AI and evaluates their impact on key marketing metrics, including customer engagement, conversion rates, and Return on Marketing Investment (ROMI). Methods: The data collection and analysis process was conducted during the period of March to April 2025 on the Scopus database. 69 articles as of April 2025 with the keyword Technology and AI Trends in Marketing. The top 30 articles were downloaded for analysis and debate, then narrowed down to 13 selected scientific articles as secondary data. Results: Bibliometric mapping through keyword co-occurrence analysis revealed six major research clusters, emphasizing the integration of AI in digital marketing, customer interaction, e-commerce, luxury tourism, manufacturing, and big data analytics. The findings suggest that AI-driven personalization, automation, predictive analytics, and omnichannel strategies significantly improve marketing effectiveness and efficiency. Furthermore, customer responses indicated increased satisfaction, engagement, loyalty, and conversion rates after AI implementation. Critical success factors identified included big data integration, real-time strategic adaptation, seamless customer experience, and ethical considerations. This study contributes to the academic field by providing a comprehensive visual map of AI applications in marketing and highlighting future research directions focused on long-term customer loyalty and ethical AI adoption. Keywords: Artificial Intelligence, Bibliometric Analysis, Marketing Performance, Systematic Mapping, Customer Engagement
SCARCITY AS A MODERATOR OF DOUBLE DATE CAMPAIGNS AND FOMO ON PURCHASE INTENTION AMONG GEN Z SHOPEE USERS IN MALANG Amelia, Adinda Rizqy; Firmansyah, Fani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3006

Abstract

Introduction: This study explores how scarcity enhances the influence of double date campaigns and Fear of Missing Out (FOMO) on purchase intention among Generation Z Shopee users in Malang. Method: Employing a quantitative explanatory design with 155 respondents aged 18–28, an online survey was used to gather the data, and Partial Least Squares (PLS) was used for analysis via SmartPLS 4.0. Results: The results show that double date campaigns, FOMO, and scarcity significantly influence purchase intention. Furthermore, scarcity strengthens the effect of double date campaigns on purchase intention, but does not considerably reduce the association between purchase intention and FOMO. These results highlight the importance of combining time-limited promotions with psychological urgency strategies to optimize consumer responses in e-commerce marketing. Keywords: Double Date Campaign, Fear Of Missing Out, Generation Z, Purchase Intention, Scarcity
FINANCIAL LITERACY AND USAGE RISK AS DETERMINANTS OF FINTECH PAYMENT INTEREST AMONG GENERATION Z ACCOUNTING STUDENTS Jatiwardani, Kadek Dian; Swardani, Ni Wayan Risna; Dewi, Mertyani Sari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3010

Abstract

Introduction: The rapid development of financial technology (Fintech) in the 5.0 era provides the public with digital access to financial services, offering efficiency, stability, and security. However, these advantages are accompanied by risks such as cyberattacks and data theft, which are further exacerbated by Indonesia’s low level of financial literacy. Despite this, interest in Fintech usage, particularly among Generation Z, continues to grow.   Methods: This study aims to analyze the effect of financial literacy and usage risk on the interest in using Fintech Payment services among Generation Z. The population in this study includes active students of the Accounting Department at Bali State Polytechnic, with a total of 1,501 individuals. A sample of 94 respondents was selected using purposive sampling based on specific criteria: students aged 12–27 years and users of Fintech payment applications such as Shopeepay, Dana, Gopay, or OVO. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Version 26. Results: The results indicate that financial literacy has a positive and significant effect on the interest in using Fintech Payments, while usage risk has a negative and significant effect. These findings suggest that higher financial literacy increases the intention to use Fintech services, whereas higher perceived risk reduces it. It is recommended that Fintech providers enhance user security, and that institutions promote financial education to increase trust and adoption among Generation Z. Keywords: interest in transactions, use of risks, financial literacy, fintech payment.  

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