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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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INVESTMENT ANALYSIS OF YANDEX: A CASE OF STUDY FOR 2022-2024 Demenchuk, Veronika; Melati , Inaya Sari Melati; Utesheva, 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.v14i2.3172

Abstract

Introduction: This study analyzes the investment attractiveness of Yandex, Russia’s leading technology company, during 2022–2024, focusing on its performance amid a dynamic and volatile global economic environment. Methods: The research employs a mixed-methods approach, integrating quantitative analysis of financial indicators such as revenue growth, adjusted EBITDA, and net income, with qualitative evaluation of Yandex’s strategic business segments. Data were collected from official company reports and reputable international sources. Results: Findings reveal that Yandex achieved record revenues in 2024, driven by innovations in advertising technology and expansion of its digital ecosystem. Despite challenges including segment losses and dependence on the Russian domestic market, the company’s diversification, strong market share, and continuous innovation have enhanced its resilience and long-term growth prospects. Conclusion: The study concludes that Yandex is well-positioned for sustained value creation, leveraging strategic initiatives in artificial intelligence and international expansion to maintain competitive advantage in an uncertain geopolitical climate. These insights offer valuable guidance for investors and stakeholders interested in high-tech firms operating in complex environments Keyword: Investment analysis; Yandex; Financial performance; Digital transformation; International sources;
Pembentukan Karakter Kejujuran dan Budaya Manajerial dalam Dokumen Akademik pada Pendidikan Tinggi Vokasi Administrasi Niaga Melalui Pengajaran Bahasa Inggris Matitaputty, Marcha Stephanie Inapratama; Sari , Hindri Febri Ana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.3193

Abstract

This study examines the representation of honesty as a core character value in English academic documents within the Department of Business Administration at Politeknik Negeri Ambon. Using a qualitative content analysis approach, the research analyzed syllabi, lesson plans (RPS), textbooks, and assessment materials from four English-related courses. The findings reveal that honesty is most prominently represented in lesson plans and assessment documents through indicators such as anti-plagiarism, transparency, originality, academic integrity, and accountability. Meanwhile, syllabi and textbooks tend to be more general or normative in character integration. Furthermore, the study explores how these educational documents not only reflect ethical principles for students but also embody the managerial culture of the institution, emphasizing transparency, consistency, and institutional accountability. These findings highlight the need for vocational institutions to embed ethical character values into academic practices and managerial governance. Keywords: honesty, character education, vocational education, academic documents, managerial culture
ANALISIS PERBANDINGAN KINERJA KEUANGAN PROVINSI DI PULAU JAWA DAN PULAU KALIMANTAN TAHUN ANGGARAN 2024 Setiani, Naning; Sarwono, Aris Eddy
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.v14i2.3015

Abstract

Introduction: This study analyzes the comparison of financial performance between provinces in Java and Kalimantan during the 2024 fiscal year. The aim of this research is to assess the level of fiscal dependency and the degree of fiscal decentralization as indicators of regional financial performance. Methods: This quantitative descriptive study uses secondary data obtained from the 2024 Budget Realization Reports (LRA) of eleven provinces, consisting of six from Java and five from Kalimantan. The analysis employs two financial ratios: the fiscal dependency ratio and the degree of fiscal decentralization. Results: The results show that provinces in Java exhibit lower fiscal dependency and higher fiscal decentralization compared to those in Kalimantan. Banten, DKI Jakarta, and West Java demonstrate the best financial performance, with dependency ratios below 30% and decentralization degrees above 70%. In contrast, provinces such as North Kalimantan and Central Kalimantan show dependency levels above 60% and decentralization degrees below 35%. These findings reflect a significant gap in fiscal independence between regions. In conclusion, increasing Local Own-Source Revenue (PAD) through local economic development and improved governance is crucial to enhancing fiscal autonomy in Kalimantan provinces. Keyword: Fiscal Decentralization, Fiscal Dependency, Financial Performance, And Regional Autonomy
THE EFFECT OF FINANCIAL LITERACY AND INCLUSION ON THE PERFORMANCE AND SUSTAINABILITY OF GROCERY STORES IN PROBOLINGGO REGENCY. Krisnawati, Titin; Amani, Tatik; Habibah, Umi
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.v14i2.3043

Abstract

Introduction: SMEs are known as a resilient sector against shocks and economic crises, as evidenced during the monetary crisis and the COVID-19 pandemic when SMEs were able to survive and even contributed to maintaining national economic stability. Financial literacy and inclusion play an important role in the sustainability and improving the performance of SMEs. Methods: The research method used is quantitative, with financial literacy and financial inclusion as independent variables and business performance and sustainability as dependent variables. The sample in this study consists of 44 Micro Enterprises registered with DKUPP Probolinggo Regency. Data collection was conducted using interviews, questionnaires, and documentation. The data analysis technique used was SmartPLS 4.0. Results: Research findings indicate that the variable of financial literacy has an impact on the performance and sustainability of Micro Enterprises (Grocery Stores), while the variable of financial inclusion does not affect the performance and sustainability of Micro Enterprises (Grocery Stores) registered in the DKUPP Probolinggo Regency. Financial literacy affects the performance and sustainability of micro-enterprises (grocery stores). This indicates that micro-business actors (grocery stores) already have good financial literacy. Financial inclusion does not affect the performance and sustainability of micro-enterprises. Although access to financial services is available, business actors have not fully utilized financial products and services optimally. DKUPP needs to develop training and mentoring programs to enhance the skills and knowledge of business actors, especially regarding financial inclusion. Keywords: Financial Literacy, Financial Inclusion, Performance, Sustainability.
THE INFLUENCE OF FINANCIAL LITERACY AND CONVENIENCE ON INTEREST IN USING QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) IN FINANCIAL TRANSACTIONS Ardiansyah, Irsyad Azis; Anita, Lella; Idaman, Northa; Tania, Atika 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.v14i2.3046

Abstract

Introduction: This study aims to analyze the influence of financial literacy—as a representation of accounting understanding—and ease of use on the interest in using the Quick Response Code Indonesian Standard (QRIS) in financial transactions among Sharia Accounting students of IAIN Metro. A quantitative approach is applied through data collection with a questionnaire that has previously been tested for validity and reliability in order to obtain representative information.Methods: Data analysis was carried out using normality, multicollinearity, heteroscedasticity, and multiple linear regression tests to test the partial and simultaneous effects of the research variables. The results showed that financial literacy had a significant positive effect on the interest in using QRIS, with a regression coefficient of 0.257, while ease of use had a more dominant effect with a coefficient of 0.492. Simultaneously, the two variables were able to explain 30.4% of the variation in interest in using QRIS.Results: These findings indicate that increasing understanding of financial concepts can boost confidence in adopting QRIS, while simplifying the user interface plays an important role in accelerating digital transactions. This study suggests that educational institutions and financial technology developers collaborate to integrate financial literacy education with the development of user-friendly systems, so that they can support the creation of more efficient and secure financial transactions. Keywords: QRIS, Financial Literacy, Ease of Use, Interest
PREFERENSI KONSUMEN DALAM PEMBELIAN PRODUK TWISTPI KERIPIK BAYAM DI KOTA BOGOR MENGGUNAKAN MULTIFISHBEN Karo-Karo, Rasidin; Madyananda, Fauzaan Fadhlurrohman; Pane, Nelson A; Putri, Aisyah Rahma; Rasyid, Zahra Qolbu; Ajizah, Ainun Ratu
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.v14i2.3064

Abstract

Introduction: This study aims to analyze consumer preferences for Twistpi spinach chips in Bogor City using the Multiattribute Fishbein model. Methods:  The research was conducted at the IPB Vocational School using purposive sampling with 100 respondents. Primary data were collected through surveys and questionnaires and analyzed based on six product attributes: taste, aroma, price, texture, packaging design, and color. Results: The results show that price (score 4.27) and texture (score 4.21) are the most important attributes for consumers. The highest belief score is also on price (4.34), followed by taste (4.25) and texture (4.24). The overall attitude score (Ao) indicates a "positive" consumer attitude toward Twistpi. The findings are expected to support Twistpi’s consumer-based marketing strategy development in Bogor City. Keywords: Consumer Preferences, Consumer Behavior, Multifishben, Product Attributes
BREAKING BARRIERS: THE CONTRIBUTION OF WOMEN LEADERS TO FINANCIAL PERFORMANCE IN LOCAL GOVERNMENTS Fahmiati, Fahmiati; Priyambodo, Victoria K.
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.v14i2.3068

Abstract

Introduction: Women are still underrepresented in public sector leadership, despite their significant numbers in the workforce. Previous research suggests that women leaders bring innovation, effective communication, and transformational leadership, which can improve financial performance. However, research results are still inconsistent. This study examines the impact of female leadership and demographic factors such as age, education, and tenure,on the financial performance of local governments in Indonesia. Using Upper Echelons Theory as a framework, this study provides empirical evidence to understand the role of gender in public sector financial performance. Methods: This research is a quantitative study using multiple linear regression to examine the impact of gender, age, tenure, and education level of regional leaders on local government financial performance. The analysis was conducted using STATA software to obtain accurate and efficient results. The study focuses on regional governments in Java Island, with purposive sampling based on leadership tenure (2020–2022) and availability of audited LKPD by the Audit Board of Indonesia (BPK RI). Results: Regression results show that education level positively affects profit margin (coef. = 0.0136; p = 0.008), while age is significantly associated with better debt management (NDTR; coef. = 0.0062; p = 0.046). Longer tenure improves debt-to-asset ratio, rate coverage, and asset turnover, but reduces tax revenue share, indicating shifts in fiscal strategy. Gender has no significant impact, suggesting that structural and institutional factors outweigh demographic characteristics in influencing financial performance. Conclusion and suggestion: This research examines how the characteristics of regional leaders influence the financial performance of local governments. in Java Island during 2020–2022. The results indicate that gender does not significantly affect financial performance. However, regional leaders' age, tenure, and education level significantly influence various aspects of financial management, such as debt management, asset utilization, and profit margins. These findings support Upper Echelons Theory, which emphasizes the role of demographic characteristics in leadership effectiveness. This study has limitations, including its focus exclusively on Java. Future research should extend to other regions to provide a more comprehensive perspective. Moreover, upcoming research should incorporate institutional factors such as governance quality and fiscal transparency, which may influence financial performance. Keywords: Financial Performance, Upper Echelons Theory, Women Leaders
PENGARUH LITERASI KEUANGAN, PERSEPSI KEGUNAAN, KEAMANAN, DAN FITUR TERHADAP MINAT PENGGUNAAN BANK DIGITAL : (STUDI PADA GENERASI Z DI SURABAYA PENGGUNA SEABANK) Zubaidi, Kazza Savanah; Yuliati, Anik
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.v14i2.3080

Abstract

Introduction: This study focuses on evaluating the extent to which financial literacy, perceived usefulness, security, and service features influence individuals' interest in using digital banking services. The growing utilization of digital financial applications among the younger generation highlights the need for a deeper understanding of the factors that shape their preferences, particularly regarding SeaBank, which is emerging as a promising digital payment platform. Method: A quantitative approach was employed, involving participants from Generation Z residing in Surabaya. A total of 100 respondents were selected using a random sampling technique, with the sample size determined through the Slovin formula at a 10% margin of error. Data were collected through an online questionnaire using 1 5-point Likert scale. The data were analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS), processed with SmartPLS version 4.0 to assess the relationships among the variables in the research model. Results:The findings reveal that perceived usefulness and security have a positive and significant impact on the intention to use digital banking. Meanwhile, financial literacy and service features also show a positive influence, although their effects were found to be statistically insignificant. Keywords: financial literacy, perceived usefulness, security, features, intention to use
PENGARUH BESARAN ASET DAN OMSET BADAN USAHA MILIK DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA WAY HAWANG KECAMATAN MAJE KABUPATEN KAUR Putri, Alesia Maryanda; Fachruzzaman, Fachruzzaman
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.v14i2.3098

Abstract

Introduction: This study aims to analyze the influence of the quantity of assets and turnover of Village-Owned Enterprises (BUMDes) on the welfare of the community in Way Hawang Village, Maje District, Kaur Regency. Methods: This study uses a quantitative approach by using primary data obtained directly from respondents through questionnaires. Sampling was carried out using the non-probability sampling method, the sample of this study amounted to 60 respondents who considered special criteria. The data analysis was conducted using multiple regression analysis with the SPSS version 30 program. Results: The results of the study show that the two independent variables, namely the amount of assets and the amount of turnover of BUMDes, have a positive and significant impact on the welfare of the community. The amount of assets has a dominant influence over turnover, with a stronger significance value. Keywords: Amount of Bumdes Assets, Amount of Bumdes Turnover, Community Welfare  
PENINGKATAN KEDISIPLINAN KERJA MELALUI LINGKUNGAN KERJA DI DISPORA SEMARANG Aripin, M; Haziroh, Awanis Linati; Sari, Raden Ayu Aminah Rizkia Puspita; 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.v14i2.3099

Abstract

Introduction: This study aims to examine the extent to which financial literacy influences the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the craft sector in Gorontalo Regency. Methods: The approach used is a quantitative approach, involving 80 respondents selected using a sampling technique based on the Slovin formula. Data collection was carried out by distributing questionnaires analyzed using a Likert scale. The entire data processing and analysis process was carried out with the help of Microsoft Excel, including instrument testing, classical assumption testing, and hypothesis testing. Results: The results of this study are expected to provide a comprehensive understanding of the impact of financial literacy on the financial performance of MSMEs in the craft sector. The research findings show that financial literacy has a significant effect on improving the financial performance of MSMEs in the region. Keywords: Financial Literacy, Financial Performance, MSMEs, Handicrafts

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