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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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THE INFLUENCE OF SOCIAL COMPANION COMPETENCE ON THE EFFECTIVENESS OF PKH SOCIAL ASSISTANCE UTILIZATION BY KPM Rojak, Abdul; Sahyono, Agus
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.v14i2.3100

Abstract

Introduction: This study aims to analyze the influence of social assistant competency on the effectiveness of the utilization of social assistance funds from the Family Hope Program (PKH) by Beneficiary Families (KPM) in Sukawali Village, Pakuhaji District. The competency dimensions analyzed include knowledge, skills, and attitudes in carrying out assistance tasks. Methods: This study uses a quantitative approach with survey techniques and simple linear regression analysis of 50 randomly selected KPM. Results: The results showed that social assistant competency had a positive and significant effect on the effectiveness of PKH fund utilization (regression coefficient = 0.493; p <0.001). The regression model has met the assumptions of linearity and homoscedasticity. These findings underline the importance of competency-based training to improve the role of social assistants in encouraging the use of funds that are targeted and sustainable funds. Keyword: Competence, Social Companion, Social  Assistance Fund, Effectiveness
ANALISIS PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL SELF EFFICACY, SELF CONTROL DAN IMPULSIVE BUYING TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA Amalia, Dwi Selvi; 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.v14i2.3102

Abstract

Introduction: This study aims to analyze the influence of Financial Technology, Financial Self-Efficacy, Self-Control, and Impulsive Buying on students’ personal financial management, with a focus on spending behavior and saving habits. Methods: The sample consisted of 100 university students selected using probability sampling with a simple random sampling approach. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that only Self-Control has a significant effect on personal financial management. In contrast, Financial Technology, Financial Self-Efficacy, and Impulsive Buying did not show a significant influence. Results: These findings highlight that self-control is a key internal factor in shaping prudent financial behavior. The implications emphasize the importance of strengthening psychological aspects, particularly self-control, in financial education and literacy programs for university students. Keywords: Personal Financial Management, Financial Technology, Self-Efficacy, Self-Control, Impulsive Buying, Students
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KERAJINAN TANGAN DI KABUPATEN GORONTALO Naini, Khoirunnisa; Amaliah, Tri Handayani; Rasjid, Herlina
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.v14i2.3119

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
DETERMINAN KETEPATAN WAKTU DALAM PUBLIKASI LAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI Famiyanti, Riski; Priono, Hero
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.v14i2.3134

Abstract

Introduction: This study aims to examine the effect of auditor opinion on the relationship between profitability, liquidity, company size, and financial reporting period. Furthermore, this study aims to determine the impact of these factors on the accuracy of financial statements. Methods: This research is a quantitative study with an explanatory method by collecting secondary data from 92 manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The sampling technique in this study used purposive sampling method, so that the sample used in this study was 58 companies that met the criteria. The data analysis used is logistic regression analysis and mode regression analysis (MRA) using SPSS software version 26. Based on the partial test results.Results: the results show that profitability is proven to have a positive and significant effect on the financial reporting time series. Meanwhile, liquidity and company size are not proven to have a significant effect on the time series of financial report publication. Simultaneously profitability, liquidity, and company size affect the timeliness of financial report submission. The results of MRA testing show that auditor opinion cannot moderate the relationship between profitability, liquidity, and company size on the timeliness of report submission. Keywords: Profitabilitas, Likuiditas, Ukuran Perusahaan, Opini Audit, Ketepatan Waktu, Laporan Keuangan
PENGARUH PENGGUNAAN E-COMMERCE SHOPEE DAN DIGITAL PAYMENT TERHADAP PERILAKU KONSUMTIF MAHASISWA Pamungkasari, Shandra Agusti; Priono, Hero
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.v14i2.3135

Abstract

Introduction: This research is driven by the rapid growth of e-commerce and digital payment systems in Indonesia, especially through the Shopee platform, which is widely used by students who are considered digital natives. Students often choose online shopping because of its convenience, speed, and secure transactions. However, this ease of access can lead to overspending due to poor financial management. The purpose of this study is to determine, investigate, and demonstrate how students' consumption patterns are impacted by their use of Shopee e-commerce and digital payments. Methods: The study employs a quantitative methodology and an explanatory research design. 88 respondents make up the sample, while 713 pupils make up the population. A questionnaire was used to obtain the data. Using the measurement model (outer model) and the structural model (inner model), the analysis was conducted using Partial Least Squares (PLS) with the SmartPLS 4.0 software. Results: The results demonstrate that students' purchasing behavior is positively and significantly impacted by using Shopee e-commerce. Higher usage correlates with a stronger tendency toward impulsive buying. In contrast, digital payment usage shows a positive but not significant effect. This indicates that while digital payments may support convenience, they are not a dominant factor influencing consumptive behavior. These results imply that technology alone does not drive consumptive habits. Psychological factors, social influences, and self-control play more substantial roles. Therefore, it is recommended that financial education focusing on self-awareness, self-regulation, and social factors be promoted to help students manage their spending behavior more responsibly. Keywords: E-Commerce Shopee, Digital Payment, Consumer Behavior, Students
INTERPRETASI PENGARUH HARGA, PROMOSI, KEMUDAHAAN PENGGUNAAN DAN PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN ONLINE FOOD DELIVERY KARYAWAN GEN Z WILAYAH JAKARTA BARAT : (STUDI KASUS: GOFOOD, GRABFOOD DAN SHOPEEFOOD) Suryani, Dita; Burhan, Aditya
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.v14i2.3141

Abstract

Introduction: The purpose of this research is to examine the case study of Gen Z employees in the West Jakarta area and how online food delivery services like GoFood, GrabFood, and ShopeeFood are impacted by factors including price, promotion, ease of use, and consumer behavior. Gen Z workers in the West Jakarta area are the subject of this study. Methods: The participating companies range in size from very major corporations to very small mom-and-pop shops. Using a purposive sampling technique, 155 participants were selected for this quantitative study. A questionnaire with a Likert scale assessment is used to gather primary data. This study use multiple linear regression as its data analysis technique. The SPSS statistical program will be used to process the data. Results: The F test results demonstrate that the computed F with Sig. (0.000) < 0.05, suggesting that the factors of price, promotion, ease of use, and consumer behavior collectively impact the purchasing choices of Gen Z employees in the West Jakarta area who utilize Online Food Delivery (Case study: GoFood, GrabFood, and ShopeeFood). Studying Gen Z employees in the West Jakarta area, we find that the Price variable has a significant impact on purchasing decisions, but the Promotion variable, Ease of Use, and Consumer Behavior variables all have no significant impact. This is in relation to their use of online food delivery services such as GoFood, GrabFood, and ShopeeFood. Keywords: Price, Promotion, Ease of Use, Consumer Behavior, Purchase Decision
FACTORS AFFECTING THE LIQUIDITY RISK OF COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Kusumo, Prasetiyo Hadi; Raas, Asdi Aprilian Husnadarari; Lestari, Henny Setyo
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.v14i2.3147

Abstract

Introduction: This study aims to identify variables that affect the liquidity risk of the banking sector in Indonesia. Methods: This research method was conducted by collecting data from 41 banking companies over five years (2019-2023), and applying data processing analysis using panel data regression analysis techniques.Results: The results of this study found that CAR, NPL, and SIZE harm liquidity risk (LA), while NPL, SIZE, OIR, and DAR harm liquidity risk (LD). Keywords: liquidity risk, capital adequacy, asset quality, bank size, efficiency, and deposit.
RASIO PROFITABILITAS, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA PADA SEKTOR PERBANKAN SYARIAH DAN KONVENSIONAL Abdurraafi, Muhammad; Ernawati, Nani; Prasetyo, Yoyok; Baihaqqy, Mochammad Rizaldy Insan
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.v14i2.3149

Abstract

Introduction: This study examines profitability ratios, risk management, and working capital management in Islamic and conventional banking sectors. Using a comparative approach, the analysis focuses on financial performance indicators such as Return on Equity (ROE), Non-Performing Financing (NPF)/Non-Performing Loan (NPL), and Current Ratio to identify differences and similarities between the two banking models. The Mann-Whitney U Test is applied to assess whether there are significant differences in these financial ratios between Islamic and conventional banks.Methods: The findings indicate that profitability ratios, risk management strategies, and working capital management differ significantly between the two banking sectors. Islamic banks have a unique financial structure due to Sharia compliance, which influences risk and capital management, including maintaining a more controlled NPF level. Meanwhile, conventional banks rely on interest-based financial mechanisms, shaping their profitability and liquidity strategies differently, including NPL and Current Ratio management to ensure financial stability.Results: The results of this study contribute to a deeper understanding of the financial performance of Islamic and conventional banks. These insights can serve as a guide for policymakers, investors, and banking institutions in making more strategic decisions regarding operations, risk mitigation, and financial planning. Keyword: Profitability Ratio, Risk Management, Working Capital Management, Return on Equity (ROE), Non-Performing Financing (NPF/NPL), Current Ratio (CR
FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PERTANIAN PROVINSI MALUKU Warandi, Mohammad Syafaat
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.v14i2.3157

Abstract

Introduction: This study aims to determine the effect of building leasing, land leasing, seed certification, sale of tillers, sale of eggs and sale of livestock on increasing PAD in the Agriculture Service of Maluku Province. Methods: The sample in this study is income data from the Maluku province agriculture service. Secondary data collection is by looking at the Maluku provincial agriculture service PAD receipts from 2020 to 2024. The analysis technique used is SPSS version 22.Results: Based on the results of the research conducted, it can be concluded that building rental has an effect on increasing PAD, land leasing has an effect on increasing PAD, seed certification has an effect on increasing PAD, sales of chicks has an effect on increasing PAD, egg sales has an effect on increasing PAD and livestock sales has an effect on increasing PAD. Keywords: Building rental, land rental, seed certification, sale of tillers, sale of livestock, increase of PAD
PENGARUH STRES KERJA, BUDAYA KERJA DAN KEPUASAN KERJA TERHADAP LOYALITAS KERJA KARYAWAN KOPINAN 24 PATI Wijaya, Bagus; Kiswoyo, Kiswoyo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3083

Abstract

Introduction: This research aims to explore the influence of work stress, work culture, and job satisfaction on employee loyalty at Kopinan 24 Pati. The population studied consists of Generation Z employees working at Kopinan 24 Pati, totaling 40 individuals. Methods: The research sample was taken using a census sampling method, which included the entire population in the sample, resulting in 40 respondents. Data analysis was conducted using multiple linear regression methods. Results: The results indicate that work stress does not affect employee loyalty. In contrast, work culture and job satisfaction were found to have a significant impact on employee loyalty at Kopinan 24 Pati. These findings underscore the significance of internal management and its underlying factors in shaping employee loyalty at Kopinan 24 Pati. Research Recommendations for the Company, although work stress does not affect the work loyalty of Generation Z employees at Kopinan 24 Pati, the company still needs to pay attention to factors that may cause stress. The company can implement stress management programs and provide psychological support, such as counseling, related to employee issues that may be affecting performance. Establishing good communication between employees and supervisors, involving all employees in decision-making, and organizing social activities such as picnics when monthly targets are met are also ways to minimize work stress. These efforts can help create a healthier work environment and increase the work loyalty of Generation Z employees. The company is advised to strengthen an inclusive and collaborative work culture, as well as improve employee job satisfaction. This can be done through regular surveys and quarterly gatherings to understand employee needs, providing career development opportunities, giving rewards or appreciation to high-performing employees, and encouraging employee involvement in decision-making both at Kopinan 24 Pati and its branches in other cities. By implementing such a work culture, it is expected to create a supportive work environment and enhance the loyalty of Generation Z employees. Keywords: Work Stress, Work Culture, Job Satisfaction, Employee Loyalty

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