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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 UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Aisyah, Aisyah; 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.v14i2.3018

Abstract

Introduction: This study aims to analyze the influence of firm size, liquidity, and leverage on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA), firm size is assessed through the logarithm of total assets, liquidity is measured using the current ratio, and leverage is assessed through the debt-to-asset ratio. Methods: This quantitative study employs purposive sampling, selecting 19 companies out of a population of 90 based on the completeness of financial reports. Data analysis is conducted using multiple linear regression. The findings reveal that firm size, liquidity, and leverage, either simultaneously or partially, do not significantly affect profitability, as evidenced by significance values exceeding 0.05. Results: This indicates that these internal factors alone are not sufficient to explain variations in profitability among energy sector companies. External factors such as market fluctuations, government regulations, and macroeconomic conditions may play a more dominant role. The study highlights the importance for companies to adopt comprehensive strategies that not only optimize internal management but also respond adaptively to external environmental changes to maintain financial performance and competitiveness. Keywords:  Profitability, Firm Size, Liquidity, Leverage, Energy Sector.
PEMETAAN RISET GLOBAL TENTANG PAJAK DIGITAL: ANALISIS BIBLIOMETRIK BERDASARKAN DATA SCOPUS Sulastri, Sulastri; Santoso, Rachmat Agus; Fitriana, Fitriana
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.v14i2.3019

Abstract

Introduction: The development of the digital economy has led to the emergence of an urgency to design a new taxation approach that can accommodate digital economy activities reasonably and effectively, thus giving rise to the concept of digital tax. This research aims to map the global literature related to digital taxation, identify key topics, and find novel opportunities for future research. Methods: The method used was a bibliometric analysis with the VOSviewer application on 49 Scopus-indexed articles for 2018–2025. Results: The mapping results show that the theme of "tax system" is still limited, opening up development opportunities by exploring new keywords, especially in geographical or institutional contexts such as the tax system in developing countries. The co-occurrence analysis produced six clusters with the interesting finding that there is an indirect relationship between tax avoidance and digital taxation. This phenomenon suggests that tax avoidance in the digital economy is more due to structural changes and global responses, such as the BEPS initiative, than digital tax policies. These findings can provide direction for future research in developing digital taxation literature. Keywords: Digital Tax, Digital Taxation, Tax Avoidance, Vosviewer, Scopus
DETERMINANTS OF RESTAURANT TAXPAYER COMPLIANCE: AN EMPIRICAL STUDY IN ATAMBUA CITY INVOLVING SOCIAL CAPITAL, AWARENESS, AND TAX KNOWLEDGE Lauwingbara, Elsa; Paramitalaksmi, Ratri
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.v14i2.3020

Abstract

Introduction: Compliance in paying taxes is an obligation that must be carried out. This study aims to analyze the effect of social capital, tax awareness, and tax knowledge on restaurant taxpayer compliance in Atambua City. Methods: By applying a quantitative approach and using multiple linear regression analysis, this study seeks to identify the extent to which these variables contribute to taxpayer compliance. Respondents used were 68 restaurant taxpayers in Atambua City. Sampling was done through cluster random sampling. The effect of independent variables on taxpayer compliance is evaluated using multiple linear regression analysis. Results: The results showed that social capital and tax knowledge had a significant effect on taxpayer compliance, while tax awareness had no significant effect. The findings indicate the importance of strengthening social networks and increasing tax literacy to improve restaurant taxpayer compliance in Atambua City. The local government of Atambua City is advised to increase education and socialization in order to support local tax compliance, especially for restaurant taxpayers.  Keywords: Social Capital, Tax Awareness, Tax Knowledge, Restaurant Taxes
APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN IMPROVING FINANCIAL MANAGEMENT EFFICIENCY IN MSME ASSOCIATIONS Winata, Dimas Arya; Suwandi, Suwandi
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.v14i2.3021

Abstract

Introduction: This study investigates how the application of Accounting Information Systems (SIA) enhances financial management efficiency in Micro, Small, and Medium Enterprises (MSMEs). Recognizing the challenges faced by MSMEs in managing finances, the research emphasizes the role of information technology in supporting more effective and transparent accounting processes. Methods: Using a qualitative case study approach involving several MSME associations that have adopted SIA, data was collected through interviews, observations, and document analysis. Results: The findings reveal that implementing SIA positively impacts financial management by automating transaction recording, improving data accuracy, and accelerating reporting. Additionally, SIA facilitates better decision-making by providing timely and relevant financial information. Based on these results, the study recommends that MSME associations integrate SIA into their management systems to boost business performance and competitiveness. Keywords: Accounting Information System, Financial Efficiency, Improved Financial Performance UMKM
EVALUASI PENGGUNAAN BIAYA TRANSPORTASI DALAM MEMINIMUMKAN BIAYA PENGIRIMAN CARTON BOX PADA PT. PINDODELI PULP AND PAPER MILLS 2 KARAWANG Rachman, Cinta Chantika Suryana; Wanta, Wanta; Hidayaty, Dwi Epty
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.v14i2.3026

Abstract

Introduction: The development of technology, including transportation, continues rapidly, many companies are trying to survive and thrive in the midst of intense competition, especially in managing the cost of shipping goods. This study aims to evaluate the use of transportation costs in minimizing the cost of shipping carton boxes at PT Pindo Deli Pulp and Paper Mills 2 Karawang. Methods: This study uses a quantitative descriptive method with mathematical model analysis calculating the average contract car transportation costs, to compare more efficient transportation costs, such as the use of contract car vehicles and delivery route optimization. The data used includes shipping cost reports and contract car usage for the period 2022 - 2024. Results: The results show that the rental cost in 2024 is more effective than the rental cost in 2022 and 2023. The application of the contract car method has great potential to reduce shipping costs with route optimization and effective vehicle usage. The implication of this research is that companies need to optimize and ensure the use of leased vehicles is used properly. Keywords: Financial Management, Shipping Cost, Contract Car Transportation Cost Efficiency
APPLICATION OF PSAK NO. 109 (REVISED 2022) ON REPORTING FINANCIAL ACCOUNTING OF ZAKAT AND INFAQ/SEDEKAH AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) PROBOLINGGO CITY Suharsono, Judi; Perwitasari, Dyah Ayu; Sari, Putri Devita; Fithrianto, M. Novan; Andrianata, Mufid
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.v14i2.3029

Abstract

Introduction: This study aims to analyze the comparison of the application of PSAK No. 109 of 2010 and PSAK No. 109 Revised 2022 and the impact of the application of PSAK No. 109 Revised 2022 on the transparency and accountability of financial statements. Methods:  The research method used is descriptive qualitative with interview and documentation techniques. This research was conducted at the National Amil Zakat Agency (BAZNAS) of Probolinggo City. Results: The results of this study indicate that the National Amil Zakat Agency (BAZNAS) of Probolinggo City has managed zakat, infaq, and sadaqah according to sharia principles and PSAK No. 109, with financial statements that reflect effective and transparent fund management. However, the implementation of PSAK Revision 2022 is not yet fully complete, especially in the disclosure of non-cash assets and related party relationships, which are important to improve transparency. The implementation of this PSAK improves transparency, asset recognition, accountability, and reconciliation of financial statements. The main suggestion is that BAZNAS Probolinggo City immediately fully implements PSAK No. 109 Revision 2022 and conducts staff training so that the management of zakat, infaq and sadaqah funds is more professional and reliable. Keywords: Islamic accounting, PSAK and ZIS
ANALISIS HUBUNGAN PASAR SAHAM INDONESIA DENGAN PASAR SAHAM BLOK BRICS SAAT TERJADI KRISIS Alfadjri, Muhammad Rummy; Wibowo, Buddi
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.v14i2.3039

Abstract

Introduction: This study aims to identify the causal relationship between the Indonesian stock market and the stock markets of BRICS countries (Brazil, Russia, India, China, and South Africa) during the early period of the COVID-19 pandemic in 2020. The pandemic triggered global uncertainty and led to increased volatility in international financial markets, including Indonesia. Method: This quantitative research utilized secondary data comprising daily closing prices of stock indices: IHSG (Indonesia), BOVESPA (Brazil), RTS (Russia), BSE (India), SSE (China), and FTSE (South Africa), spanning from January to December 2020. These data were transformed into logarithmic daily returns. The analysis was conducted using the Granger causality test. Results: The results revealed a one-way causal relationship from the Brazilian and South African stock markets to the Indonesian market, a two-way relationship between the Russian and Indonesian markets, and no significant causality with the Indian and Chinese markets. These findings indicate that the Indonesian stock market is vulnerable to global market dynamics, especially those of the BRICS countries during crises. This research offers valuable insights for investors and policymakers in formulating risk management strategies.
PENGARUH KOMPENSASI TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA DINAS LINGKUNGAN HIDUP KOTA PALEMBANG Bakrie, RM Rionaldi; Jaenudin, Riswan
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.v14i2.3041

Abstract

Introduction: This study analyzes the effect of compensation on employee productivity at the Environmental Agency of Palembang City. Methods: The sample included 70 employees from three categories: Civil Servants (PNS), Government Contract Employees (PPPK), and Honorary Staff. Data were collected through validated questionnaires (27 items for compensation, 20 items for productivity), in-depth interviews with 7 employees, and document analysis. Instrument validity and reliability were tested using product moment correlation (validity) and Cronbach’s alpha (reliability), with reliability coefficients exceeding 0.7 for both variables. Questionnaire results revealed 54.3% of respondents rated compensation as "very high," while 58.57% rated productivity as "very high." The Pearson product moment correlation test yielded a strong positive correlation (r = 0.677), indicating a significant relationship between compensation and productivity. Results: The coefficient of determination (R² = 45.83%) demonstrated that compensation accounts for 45.83% of productivity variation, with the remaining 54.17% influenced by other factors. Hypothesis testing using a t-test resulted in a t-value = 10.3, significantly higher than the critical value = 2.000 (α = 5%), leading to the acceptance of the alternative hypothesis (Ha). This confirms that compensation has a impact on employee productivity. Keywords: Compensation, Employee Productivity
DUKUNGAN MANAJEMEN DAN INFRASTRUKTUR TEKNOLOGI SEBAGAI FAKTOR PENENTU PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Saraswati, Esti; Yuliarti, Lusi
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.v14i2.3044

Abstract

Introduction: This research investigates the role of management support and technological infrastructure in influencing the usage of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in South Purwokerto District. Methods: Using a quantitative approach, the study employs multiple linear regression analysis with using SPSS software, based on data collected from 150 MSME respondents. Results: The results reveal that technological infrastructure significantly affects AIS usage positively, while management support does not exert a significant partial influence. These findings suggest that the availability and quality of technological resources such as hardware, software, and internet connectivity play a critical role in supporting digital system implementation. On the other hand, managerial involvement alone may not be sufficient to increase AIS adoption if not supported by technical readiness. This supports the Technology Acceptance Model (TAM), particularly the perceived ease of use, which is shaped by infrastructure adequacy. The implication of this study emphasizes the need for MSME stakeholders to improve their digital literacy and infrastructure to optimize AIS utilization. Moreover, adaptive leadership and policy strategies are necessary to support successful digital transformation within the MSME sector. Keywords: accounting information
PENGARUH LOYALITAS KERJA, KOMUNIKASI KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PERUSAHAAN PT. GRESIK CIPTA SEJAHTERA Abidin, Muhammad Vaival; Baskoro, Heru
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.v14i2.3047

Abstract

Intriduction: Co$mpa$ny perfo$rma$nce ha$s no$t yet rea$ched o$ptima$l levels witho$ut full suppo$rt fro$m emplo$yees. This incident a$t PT. Gresik Cipta$ Seja$htera$ which ha$s no$t been ma$xima$l in increa$sing o$ptima$l perfo$rma$nce. Ba$sed o$n the results o$f the pre-survey, it wa$s fo$und tha$t perma$nent emplo$yees o$f PT. Gresik Cipta$ Seja$htera$ still do$es no$t understa$nd the pro$cedures given by superio$rs a$nd there a$re deficiencies in co$mmunica$tio$n between emplo$yees. This resea$rch a$ims to$ determine the influence o$f wo$rk lo$ya$lty, wo$rk co$mmunica$tio$n, a$nd wo$rk mo$tiva$tio$n o$n the perfo$rma$nce o$f the PT co$mpa$ny. Gresik Cipta$ Seja$htera$. A$mo$ng the fa$cto$rs tha$t influence perfo$rma$nce include wo$rk lo$ya$lty, wo$rk co$mmunica$tio$n a$nd wo$rk mo$tiva$tio$n. Methods:  In this resea$rch metho$d, prima$ry da$ta$ a$nd seco$nda$ry da$ta$ o$bta$ined in the field a$nd in litera$ture, the resea$rch sa$mple co$nsists o$f 105 perma$nent emplo$yees a$t PT. Gresik Cipta$ Seja$htera$ uses the po$pula$tio$n metho$d. Qua$ntita$tive type o$f resea$rch using multiple linea$r regressio$n a$na$lysis techniques a$ssisted by IBM SPSS Sta$tistics 26. Results: The resea$rch results sho$w tha$t the significa$nt va$lue o$f wo$rk lo$ya$lty, wo$rk co$mmunica$tio$n, wo$rk mo$tiva$tio$n is (0.030.0.020.0.005) with the co$nclusio$n tha$t wo$rk lo$ya$lty, wo$rk co$mmunica$tio$n. Wo$rk mo$tiva$tio$n ha$s a$ po$sitive a$nd significa$nt effect o$n PT perfo$rma$nce. Gresik Cipta$ Seja$htera$ The resea$rch results sho$w tha$t wo$rk lo$ya$lty, wo$rk co$mmunica$tio$n a$nd wo$rk mo$tiva$tio$n ha$ve a$ po$sitive a$nd significa$nt effect o$n the perfo$rma$nce o$f PT emplo$yees. Gresik Cipta$ Seja$htera$. Emplo$yees who$ a$re lo$ya$l, a$ble to$ co$mmunica$te effectively, a$nd ha$ve high mo$tiva$tio$n tend to$ sho$w better a$nd mo$re pro$ductive perfo$rma$nce. Keyword: loyalty, communication, motivation, employee performance

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