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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
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MODERASI UKURAN PERUSAHAAN PADA PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Tarigan, Ekavina Dustira; Sari , Diana
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.v14i2.3049

Abstract

Introduction: This study aims to examine the effect of profitability, leverage, and capital intensity on tax avoidance, as well as to analyze the role of firm size as a moderating variable. The research objects are mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Method: The study employs a quantitative approach using moderated regression analysis (MRA). Secondary data were obtained from the companies’ annual financial statements officially published on the IDX website. Results: The results show that leverage and capital intensity have a significant effect on tax avoidance, while profitability does not show a significant effect. Furthermore, firm size is proven to moderate the relationship between leverage and capital intensity on tax avoidance but does not moderate the influence of profitability. These findings provide implications for regulators and corporate management to consider firm size in designing strategies for tax compliance and supervision in the mining sector. Keywords: Tax Avoidance, Profitability, Leverage, Capital Intensity and Firm Size
PERAN MEDIA SOSIAL INFLUENCERS DAN KEPERCAYAAN MEREK SEBAGAI MEDIATOR TERHADAP NIAT BELI PRODUK SKINCARE DI KOTA AMBON Pattipeilohy, Victor Ringhard; Pattipeilohy, Vascolino
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.v14i2.3050

Abstract

Intriduction: The role of social media influencers in marketing has become increasingly important, as they are capable of boosting company sales. The purpose of this study is to examine and analyze the role of social media influencers on brand trust and purchase intention of skincare products in Ambon City. Methods:This research employs a quantitative approach. The research instrument used is a questionnaire for data collection purposes. The population consists of all skincare product consumers, with the total number unknown, and the sample comprises 100 respondents. A non-probability sampling method was used, specifically the purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) with the SmartPLS 3 application. Results:The results show that all hypotheses are supported. The role of social media influencers has a positive and significant direct effect on brand trust and purchase intention of skincare products, as well as an indirect effect mediated by brand trust. Brand trust is proven to serve as a mediating variable, although only partially. Furthermore, brand trust also directly has a positive and significant influence on the purchase intention of skincare products. Keyword: Media Sosial Influencer, Brand Trust, Purchase Intention
THE INFLUENCE OF LIVE STREAMING ON IMPULSIVE BUYING BEHAVIOR TOWARD READY-TO-WEAR CLOTHING PRODUCTS: (A SURVEY ON TIKTOK-USING STUDENTS IN BANDUNG AREA) Shelvira Azka Afifah; Koernia Purwihartuti; Nazofatullidya, Nazofatullidya
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.v14i2.3055

Abstract

Introduction: The advancement of digital technology has transformed consumer behavior patterns, particularly in online shopping activities through live-streaming features. This feature offers a real-time interactive experience that has the potential to trigger impulsive buying behavior, especially among university students as active social media users. This research explores how specific live-streaming elements on TikTok impact the impulsive purchase behavior of ready-to-wear clothing products among university students in Bandung. The constructs and indicators used were developed by integrating findings from previous studies. Method: A quantitative approach was employed through a survey of 423 respondents, and the data were processed using PLS-SEM, incorporating an analysis of second-order constructs. A key contribution of this study lies in the integration of diverse indicators from earlier research, combined with a focused investigation of an underexplored demographic and regional context. Results: The findings indicate that live-streaming exerts a statistically significant and positive influence on impulsive buying behavior, and that all dimensions forming live-streaming contribute to increasing the intensity of impulsive purchases, proving this marketing strategy is effective. These findings offer theoretical contributions to the study of digital consumer behavior and practical implications for fashion business actors, particularly those in the ready-to-wear segment. Keywords: online shopping, digital marketing, e-commerce, digital interaction, social media
FAKTOR-FAKTOR PENYEBAB VARIASI PENERIMAAN PAJAK DAERAH DI INDONESIA Angraini, Noverina; Putra, Danang Adi
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.v14i2.3074

Abstract

Introduction: This study aims to analyze the factors causing variations in the revenue of six types of regional taxes, namely Hotel Tax, Restaurant Tax, Advertising Tax, Street Lighting Tax, Rural and Urban Land and Building Tax, as well as Taxes on Acquisition of Land and Buildings in Indonesia and their contribution to total regional tax revenue for the period 2021-2022, during the post-economic recovery period after the COVID-19 pandemic. Methods: This research employs a descriptive qualitative approach by analyzing secondary data from all regions in Indonesia for the period 2021-2022. The analysis is conducted to identify regions with the highest and lowest tax revenues and the factors that influence them. Results: The findings indicate that economic characteristics, geographic conditions, infrastructure, and regional tax policy strategies influence revenue variations. These findings are expected to provide in-depth understanding for local governments in formulating policies for optimizing tax revenue that are more targeted and in developing strategies. Strategies suitable to the characteristics of their regions. Keywords : Tax, Local Revenue, Regional Tax
THE EFFECT OF USING CHAT GPT ON THE COMPETENCE OF ACCOUNTING STUDENTS Mediaty, Mediaty; Habbe, Abd. Hamid; Anggreani, Anne Kurry; Amelia, Eka; Sam, Andi Aliyyah Ramadhani; Permana, Nalendra Bhayu
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.v14i2.3087

Abstract

Introduction: This study aims to analyze the effect of using ChatGPT on the competence of accounting students at Hasanuddin University. In the era of rapid information technology revolution, ChatGPT as one of the artificial intelligence (AI) technologies has become a significant tool in the world of education, including accounting education. Methods: This study uses a quantitative approach with an explanatory method to test the hypothesis about the relationship between the use of ChatGPT and student competence. Data were collected through distributing online questionnaires to Master of Accounting students and analyzed using the SmartPLS application. Results: The results showed that the use of ChatGPT has a positive and significant influence on improving student competence, especially in the aspects of analysis and understanding of accounting concepts. The findings support the importance of integrating AI technology in learning to improve the effectiveness of accounting education, although it also highlights the need for wise use to prevent potential negative impacts, such as reduced critical thinking skills. This research provides an empirical contribution to the development of learning strategies that integrate technology with academic ethical values. Keywords: ChatGPT, Student Competency, Accounting
DETERMINAN FAKTOR KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Handhany, Melsanda Farelya; Safitri, Maria; Setyahuni, Suhita Whini; Samasta, Almira Santi
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.v14i2.3103

Abstract

Introduction: Indonesia's property and real estate sector is showing a post-pandemic recovery trend, although it is still characterized by a slowdown due to market dynamics and substantial capital requirements. This study analyzes the effect of profitability, liquidity, and leverage on the dividend policy of property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methods: The study employed a quantitative approach using secondary data in the form of company financial statements. This research used a sample of 12 property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, with sample selection based on criteria (purposive sampling). The analytical technique chosen to examine this research was multiple linear regression and t-test utilizing IBM SPSS Statistics software. Results: The research findings show that profitability (ROA), liquidity (CR), and leverage (DER) have a significant negative effect on dividend policy (DPR). From this research, results were obtained showing that companies with high levels of profitability, liquidity, and leverage retain earnings for company operations such as project investments or debt obligation payments rather than distributing them as dividends. Keywords: Profitability, Liquidity, Leverage, Dividend
OPPORTUNITIES AND CHALLENGES OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: ARE ACCOUNTING STUDENTS READY TO ADOPT AND DEVELOP IT? Ayyasy, Jadiid; Mahendra, Rizky Rafy; Fitriani, Ani; Jannah, Richatul; Prakosa, Ariq Syuja
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.v14i2.3116

Abstract

Introduction: This study aims to analyze the readiness of accounting students in adopting and developing AI. This research aims to obtain a comprehensive insight into the knowledge, perceptions, and readiness of accounting students in adopting and developing Artificial Intelligence (AI) in the context of accounting. The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Methods: This research method uses a quantitative descriptive method with data collected through questionnaires distributed to respondents as an instrument used on the object of research, namely accounting students who are studying in Semarang City, Indonesia. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include a Descriptive Test, Validity Test, Reliability Test, Determination Coefficient, Classical Assumption Test, and Multiple Linear Regression with F Test and T-test. Results: The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Keywords: Artificial Intelligence, Accounting Students, Accounting Technology.
RETURN ON ASSET SEBAGAI PEMEDIASI HUBUNGAN ANTARA CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERBANKAN PUTRI, YESHA NU'MA ARULA; Waluyo, Dwi Eko
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.v14i2.3124

Abstract

Introduction: This study aims to analyze the role of return on assets (ROA) as a mediator in the relationship between capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), non-performing loans (NPL) and debt-to-equity ratio (DER) on the value of banking companies as measured by price to book ratio (PBV). The data used comes from the financial statements of banks listed on the Indonesia Stock Exchange. Methods: The analysis was conducted using the regression method with a mediation testing approach. Results: The results showed that CAR and NPL have a significant negative effect on ROA, while LDR has a significant positive effect on ROA. As for DER, it has no significant effect on ROA. Furthermore, CAR has a significant positive effect on PBV, while LDR, NPL, and DER have no significant effect on PBV. ROA itself has a significant negative effect on PBV, this indicates that increasing profitability does not always increase the value of companies in the banking sector. The mediation test results show that CAR and NPL play a role in increasing firm value through ROA, while LDR and DER do not have a strong enough influence on the relationship.
STUDI TERHADAP RETENSI KARYAWAN DI PT.HHK SUNGAI JELAI ESTATE, KABUPATEN KETAPANG Ulandari, Tia Putri; Sedayu, Agung; Purwatiningsih, Aris Puji; Purusa, Nanda Adhi
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.v14i2.3127

Abstract

Introduction: This study aims to analyze the influence of leadership style, work environment, and compensation on employee retention at PT HHK Sungai Jelai Estate. Methods: This study involved 100 employees as samples. Data collection was carried out by distributing questionnaires, while the data analysis technique used was multiple linear regression. Results: The results of the study prove that leadership style, work environment, and compensation have a positive and significant influence on employee retention, with the work environment being the most dominant factor. Keywords: Compensation, Employee Retention, Leadership Style, Work Environment
PERAN STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Triyas, Vina Wahyuning; Oktoriza, Linda Ayu; Yovita , Lenni; Oktavia , Vicky
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.v14i2.3138

Abstract

Introduction: This research aims to export the impact of Capital Structure, Profitability, and Dividend Policy on Stock Prices in banking sub-sector issuers verified on the Indonesia Stock Exchange in 2019-2023. Method: This research is a quantitative study using secondary data with the population being banking sub-sector issuers verified on the IDX in 2019-202 and sampling using purposive sampling, thus determining 22 samples that meet the criteria. The data analysis method uses multiple linear regression analysis with the help of the IBM SPSS Statistics program. Results: The output of this research reveals that Capital Structure, Profitability, and Dividend Policy simultaneously have a significant effect on Stock Prices. Partially, all variables, namely Capital Structure, Profitability, and Dividend Policy, have a significant positive effect on Stock Prices in banking sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. Conclusion and suggestions: Capital Structure as measured by Debt to Equity Ratio (DER), Profitability as measured by Return on Asset (ROA), and Dividend Policy as measured by Dividend Payout Ratio (DPR) have a significant positive effect on stock prices in banking issuers verified on the Indonesia Stock Exchange in 2019-2023. Therefore, Hypothesis 1 to Hypothesis 4 are accepted. Further research, is expected to consider other proxy variables in this research besides the variables used by the author in this research that can affect stock prices. Keywords: Capital Structure, Profitability, Dividend Policy, Stock Price

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