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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 EFFECT OF ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE Mulyantoro, Anto; Silaningsih, Endang; Kartini, Tini
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.v14i3.3273

Abstract

Introduction: The purpose of this study is to ascertain how organizational commitment and entrepreneurial orientation directly and mediating affect the performance of snack food Micro, Small, and Medium-Sized Enterprises (MSMEs) in South Bogor District.Methods: This study adopts a quantitative approach with a population consisting of all snack food MSME actors in the South Bogor area. The sample comprises 100 respondents, selected using a purposive sampling method within a non-probability sampling framework. Data were collected through questionnaires distributed directly to the respondents. The data analysis method used in this study combines descriptive and verification analysis, with path analysis employed to examine the relationships between the research variables.Results: The results showed that entrepreneurial orientation (X) and organizational commitment (Z) had a positive and significant effect on business performance (Y). In addition, organizational commitment (Z) is proven to significantly mediate the effect of entrepreneurial orientation (X) on business performance (Y). Keywords: Entrepreneurial Orientation, Organizational Commitment, Business Performance
PENGARUH PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP PRODUKTIVITAS UMKM : (SURVEI PADA UMKM BINAAN RUMAH BUMN KARAWANG) Suhenda, Nabila Azaria; Fadili, Dadan Ahmad
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.v14i3.3275

Abstract

Introduction: The Productivity of MSMEs fostered by Rumah BUMN Karawang can be influenced by various factors, one of which is Human Resource Training and Development. Well-planned and continuous Training and Development programs are expected to improve the knowledge, skills, and competencies of MSME owners, thereby positively impacting MSME Productivity. Methods: This quantitative study employs descriptive and verificative methods to explore Human Resource Training and Development influence the Productivity of MSMEs. Using Path Analysis and data from 129 MSME owners under Rumah BUMN Karawang, the research finds that Training and Development positively and significantly contribute to improving Productivity. Results: The result of the study show stat the correlation between Training and Human Resource Development is 0.884, indicating a very strong and significant relationship. Partially, Training contributes 29,8% to the MSME Productivity, while Human Resource Development contributes 50.1%. Simultaneously, both variables have a combined influence of 79.9%, with the remaining 20.1% affected by other variables outside the scope of this study. Keywords: Training, Human Resource Development, MSME Productivity.
PERAN MODERASI KUALITAS AUDIT DALAM PENGARUH FAKTOR INTERNAL DAN PENGHINDARAN PAJAK Ningsih, Kurnia; Kusuma, Indra Cahya; Didi, Didi
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.v14i3.3280

Abstract

Introduction: This research aims to explore how tax avoidance and audit quality, as moderating variables, are affected by sales growth, earnings management, and company age in consumer non-cyclical food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The Cash Effective Tax Rate (CETR) is implemented in this current research to quantify tax avoidance. The addition of the quality of auditing variable serving as an interaction variable fills the research gap in this research.Methods: This analysis employed a quantitative descriptive methodology. The study's population consisted of 95 companies, and 30 companies, or 150 company data samples, were selected for the study through purposive sampling.Panel data regression and moderation regression (MRA) were employed in the data analysis, and the Eviews12 data processing program was used to test secondary data types.Results : . The results of this study suggest that sales growth and company age influence tax avoidance, whereas earnings management does not. The results of the moderation regression in this study indicate that audit quality cannot moderate the effect of sales growth and earnings management on tax avoidance, while audit quality can moderate and weaken the impact of company age on tax avoidance.Conclusion and suggestions: Suggestions for future researchers include expanding the sample size, increasing the research period, and exploring additional independent variables, as well as selecting different company sectors. This will provide the public and potential investors with a more comprehensive understanding when making investment decisions. Keywords: Audit Quality, Company Age, Earnings Management, Sales Growth, and Tax Avoidance.
The Influence of Self-Efficacy And Entrepreneurial Motivation On Entrepreneurial Intention Among Undergraduate Management Students At Universitas Muhammadiyah Cirebon Fibriani, Firda; Hartati, Wiwi; Sylvani, Sylvani
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.v14i3.3282

Abstract

Introduction: This study examines the impact of self-efficacy and entrepreneurial motivation on the entrepreneurial interest of undergraduate students in the Management Study Program at the University of Muhammadiyah Cirebon. The research is grounded in the observed low levels of entrepreneurial interest among students, which are often attributed to psychological insecurity and a lack of motivational drive. The primary objective of this study is to empirically test whether self-efficacy and entrepreneurial motivation significantly predict students’ interest in entrepreneurship.Methods: This research employs a quantitative approach, utilising survey data from 92 students who have completed entrepreneurship courses.Multiple linear regression analysis was used to assess the partial and simultaneous effects of self-efficacy and entrepreneurial motivation on entrepreneurial interest.Results: The findings indicate that both self-efficacy and entrepreneurial motivation exert a positive and statistically significant influence on students’ entrepreneurial interest, both independently and in combination. These results affirm the critical role of internal psychological factors, confidence and motivation in shaping entrepreneurial intention among university students. Keywords: Self-Efficacy, Entrepreneurial Motivation, Entrepreneurial Intention
ANALISIS PENGARUH ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP BRAND AWARENESS KOPI TUKU Ramadanty, Nur Evitriana; Rimenda, Tetty; Abrianto, Heri
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.v14i3.3283

Abstract

Introduction: The purpose of this study is to investigate the impact of Electronic Word of Mouth (E-WOM) on Kopi Tuku's brand awareness as a result of its naming rights agreement with MRT Cipete Raya.Methods: This quantitative study used a causal design and survey methodologies, with 150 respondents who either rode the Jakarta MRT between February and May 2025 or were aware of the sponsorship due to social media exposure. A systematic questionnaire was used to collect data, which was then analysed using SPSS 30's multiple linear regression.Results: The findings of this study indicate that Electronic Word of Mouth (E-WOM) plays a crucial role in promoting Kopi Tuku brand awareness, particularly through the naming partnership of the Cipete Raya MRT station. Respondents who were familiar with Kopi Tuku through social media or had used the MRT reported that the information they obtained from others' digital media experiences had a significant impact on their view of the brand. In other words, the more favourable discussions or evaluations about Kopi Tuku that circulate online, the stronger the brand's identification and recall among consumers. This conclusion underscores the significance of a successful E-WOM strategy in expanding a brand's reach, particularly in public venues such as mass transit. Keywords: brand awareness, E-WOM, Kopi Tuku, MRT Jakarta, naming rights.
ANALISIS PENERAPAN SISTEM SMARTSHEET TERHADAP PENGENDALIAN PERSEDIAAN DI PT ABC: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rahmawati, Tia; Afif, M. Nur; Jamaludin Azis, Ayi
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.v14i3.3287

Abstract

Introduction: In the digital era, the success of information system implementation is highly influenced by user acceptance and behaviour. This study aims to analyse the influence of perceived ease of use, perceived usefulness, and attitude toward system use on inventory control, both directly and indirectly through the intention to use the system as a mediating variable, using the Technology Acceptance Model (TAM) approach.Methods: This research employed a quantitative method, utilising path analysis with SmartPLS. The sample consisted of 50 respondents who are users of the inventory control system at PT ABC.Results: The results showed that only attitude toward system use had a direct, positive, and significant effect on inventory control. Meanwhile, perceived ease of use and perceived usefulness did not show significant effects, either directly or through the mediation of the intention to use the system.Conclusion and suggestion: These findings highlight that attitude plays a dominant role in the successful implementation of the system in inventory control, whereas perceived ease of use and usefulness need to be supported by other factors such as training, organisational culture, and management support. Keywords: Technology Acceptance Model (TAM), Inventory Control, Interest in System Use.
FENOMENA LATTE FACTOR PADA GENERASI Z JABODETABEK: PENGARUH CASHLESS SOCIETY, PROMOSI DIGITAL, DAN LITERASI KEUANGAN Maharani, Calista Vania; Bidhari, Sandhika Cipta
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.v14i3.3290

Abstract

Introduction: This study aims to analyse the influence of the cashless society, digital promotion, and financial literacy on the increase of the latte factor among Generation Z in the Jabodetabek area. The Latte Factor refers to small, recurring expenses that may seem insignificant, such as coffee, snacks, or digital subscriptions, but can accumulate over time and significantly impact personal finances. The rise of cashless payment systems and widespread digital marketing strategies, including cashback, free shipping, and flash sales, has amplified this behaviour. Meanwhile, financial literacy is expected to moderate such impulsive spending tendencies.Methods: This study employs a quantitative methodology based on a survey to investigate how the three independent factors influence the rise of the latent factor. Using purposive sampling, 115 respondents from Jabodetabek's Generation Z were chosen for the study. Multiple linear regressions were used to analyse and evaluate the data using SPSS version 26.Results: According to the statistics, a cashless culture and digital advertising positively impact the expansion of the latte factor. On the other hand, financial literacy negatively affects it. These findings suggest that convenience in transactions and exposure to online promotions encourage unplanned small expenditures, whereas higher financial literacy helps reduce such behaviour. Keywords: Cashless Society, Digital Promotion, Financial Literacy, Generation Z, Latte Factor
DAMPAK DIGITAL MARKETING TERHADAP KINERJA UMKM DI PALEMBANG Hartiningsih Apriliza; Sulastri, Sulastri; Rosa, Aslamia
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.v14i3.3296

Abstract

Introduction: This research aims to investigate the impact of digital marketing on the performance of MSMEs in Palembang, specifically at Palembang Indah Mall (PIM).Methods: The sample in this study consisted of 91 SMESs, which were obtained through a simple random sampling technique. The data collection method involves distributing questionnaires to MSMEs, and the data are then processed using Structural Equation Modeling (SEM).Results: The study's findings indicate that digital literacy has no significant positive impact on the performance of MSMEs. However, e-commerce and digital support facilities have a considerable positive impact on the performance of MSMEs. Meanwhile, the effectiveness of digital marketing can mediate the relationship between digital literacy and MSME performance. Then, the effectiveness of digital marketing can also mediate the relationship between e-commerce and MSME performance. The effectiveness of digital marketing can mediate the relationship between supporting facilities and MSME performance. The effectiveness of digital marketing has a positive and significant impact on the performance of MSMEs. Keywords: SMEs, Digital Literacy, E-commerce, Digital Support Facilities, Effectiveness of Digital Marketing, Performance of SMEs.
Pengaruh Perencanaan Audit Kinerja, Pelatihan Berkelanjutan, dan Akuntabilitas terhadap Kualitas Hasil Audit Kinerja : (Studi Empiris pada Auditor Inspektorat Jenderal Kementrian Agama) Handajani, Lili
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.v14i3.3300

Abstract

Introduction: This study examines the impact of planning performance audits, training sustainability, and accountability on the quality of performance audit results. Ensuring high-quality performance audits is essential for public sector institutions, particularly within the Ministry of Religious Affairs, to achieve transparency and good governance. Research focuses on how internal audit practices can be enhanced through specific organizational factors.Methods: 66 auditors out of 206 at the Inspectorate General of the Ministry of Religious Affairs were given a questionnaire, which was used to gather primary data for a quantitative study. Multiple linear regression techniques were employed to analyze the data and determine the impact of the three independent variables on the audit quality.Results: The findings show that planning performance audits, sustainable training, and accountability collectively have a significant positive effect on performance audit quality, with an R² value of 0.548. Among the three, accountability has the most substantial positive influence (coefficient = 0.782), while sustainable training shows a weak negative relationship (coefficient = -0.024)..Conclusion and suggestion: Improving planning and accountability can significantly enhance audit quality. However, training programs should be evaluated to ensure they are aligned with performance goals. It is recommended that organizations review the content and implementation of training to maximize its effectiveness in supporting audit outcomes.
PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS PADA PT BANK SHINHAN INDONESIA TAHUN 2020-2024 Maarebia, Elince Jane Kirsten; Listiawati, Rodiana
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.v14i3.3302

Abstract

Introduction: This study aims to analyze the impact of financial ratios on profitability at Bank Shinhan Indonesia from 2020 to 2024. Prof|itab|il|ity |is measured by Return on Assets (ROA), while the f|inanc|ial rat|ios tested |include Non-Perform|ing Loan (NPL), Loan to Depos|it Rat|io (LDR), Net |Interest Marg|in (N|IM), and the rat|io of Operat|ing Expenses to Operat|ing |Income (BOPO).Methods: The method used |in this study |is quantitative | with multiple | linear regression analysis | techniques. The data used is from fireports. Results: The results showed that part|ially, Non-Perform|ing Loan and Operat|ing Expenses to Operat|ing |Income had a negat|ive and s|ign|if|icant effect on Return on Assets, wh|ile Net |Interest Marg|in had a pos|it|ive and s|ign|if|icant effect, and Loan to Depos|it Rat|io had a pos|it|ive but |ins|ign|if|icant effect. S| Simultaneously, all four |independent variables have a significant impact on Return on Assets

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