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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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EARNINGS MANAGEMENT AND CARBON EMISSION DISCLOSURE: THE MODERATING EFFECT OF GOVERNANCE MECHANISMS IN INDONESIAN CORPORATIONS Dewi, Pintari Annisa Sukmanani; Suryaningrum, Diah Hari
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.v14i3.3199

Abstract

Introduction: This study investigates the influence that profit management has on the disclosure of carbon emissions, with a particular focus on the moderating function that corporate governance measures have. The number of board members, the proportion of independent commissioners, and the number of times the audit committee meets are all examples of these parameters. The research addresses the growing demand for transparency in corporate environmental performance, especially in industries with high environmental impact.Methods: The study uses Moderated Regression Analysis (MRA) on 80 observations collected from Indonesian industrial companies during 2017–2021. Key variables analyzed include earnings management, capital expenditure, and corporate governance indicators. Descriptive statistics were conducted to identify variation, followed by F-tests, T-tests, and R² tests to evaluate the significance and strength of each variable's effect.Results: The analysis reveals that earnings management does not significantly affect carbon emission disclosure, implying a limited influence of financial manipulation on environmental reporting. In contrast, It has been shown that there is a significant positive association between carbon disclosure and capital expenditure. The only element of corporate governance that substantially impacts the link between carbon disclosure and profitability management is the size of the board of directors for the company. Even though the percentage of independent commissioners and the frequency of audit committees do not greatly regulate the situation, they do significantly impact the link between carbon disclosure and capital spending. Based on these facts, the fundamental function of government, rather than its structure alone, is key to improving environmental accountability. Keywords: Earnings Management, Carbon Emission Disclosure, Capital Expenditure, Corporate Governance, and Moderated Regression
PERANCANGAN PROSES AKUNTANSI BERBASIS GOOGLE SPREADSHEET UNTUK PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM : (STUDI KASUS UMKM JAGOAN AYAM GEPREK) Savano, Dini Oktafia; 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.v14i3.3231

Abstract

Introduction: This research aims to develop an accounting workflow using Google Spreadsheet that aligns with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), specifically adapted to support the operational needs of UMKM Jagoan Ayam Geprek. The need arises due to the demand for standardized financial reporting to improve accountability, transparency, and access to funding sources among MSMEs.Methods: This study employs a qualitative descriptive method using the System Development Life Cycle (SDLC) framework. The feasibility of the proposed system is analyzed through the TELOS approach, which encompasses Technical, Economic, Legal, Operational, and Schedule aspects. Data is collected through interviews, observations, and documentation, reinforced with triangulation to ensure validity.Results: The results indicate that the proposed system, built using Google Spreadsheet, effectively facilitates the entire accounting process, from transaction entries to generating financial reports that comply with SAK EMKM standards. Furthermore, the system is considered feasible and applicable across all TELOS aspects and offers an accessible, efficient, and user-oriented solution even for users without prior accounting knowledge. Keywords: Financial Accounting Standards for MSMEs, Accounting Process, Google Spreadsheet
PENDIRIAN BADAN HUKUM KOPERASI DALAM UPAYA MEMBANGKITKAN PARTISIPASI MASYARAKAT GUNA PEMBERDAYAAN KELEMBAGAAN DESA TERTINGGAL Purwaningsih, Endang; Basrowi, Basrowi
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.v14i3.3237

Abstract

Introduction: The role of establishing cooperative legal entities in generating community participation for institutional empowerment in underdeveloped villages. Legally incorporated cooperatives are believed to be able to become a driving force in optimizing local economic potential through collective business management that actively involves the community. Methods: This research was conducted in Kadubelang Village, Mekarjaya District, Pandeglang Regency, and aims to (1) raise the interests of small communities, namely underdeveloped villages, accommodate their aspirations and motivations in efforts to establish the desired legal entity, and (2) specifically describe the level of participation in empowering the institution that will be established, namely in the form of a cooperative.Results: This research shows that village cooperatives can significantly create economic opportunities, reduce poverty, and improve socio-economic conditions in underdeveloped villages. It is hoped that the results of this research can become a reference in developing policies that support strengthening village institutions and increasing community participation in inclusive and competitive village development. Keywords: Cooperatives, Participation, Empowerment, Institutions, Underdeveloped Villages
THE INFLUENCE OF PSYCHOLOGICAL CAPITAL AND TRANSFORMATIONAL LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE : (A STUDY ON EMPLOYEES OF PT BIO FARMA (PERSERO) Kurniawan, Aji Muhamad; Dwijayanty, Rima
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.v14i3.3250

Abstract

Introduction: This study analyzes the influence of Psychological Capital and Transformational Leadership Style on Employee Performance at PT Bio Farma (Persero), a state-owned pharmaceutical enterprise. Methods: Data were collected using a quantitative survey of 300 employees and tested for validity, reliability, and classical assumptions before being analyzed with multiple regression. Results: The results show that Psychological Capital and Transformational Leadership have positive and significant effects on employee performance, explaining 59.2% of its variance. Psychological Capital contributes through self-efficacy, hope, optimism, and resilience, while transformational leadership strengthens performance by inspiring, stimulating, and personally supporting employees. These findings highlight the importance of integrating psychological empowerment and effective leadership to build a productive and adaptive work environment. The managerial implication is that PT Bio Farma should implement training programs to enhance psychological capital and develop transformational leadership skills to sustain employee performance and organizational competitiveness. Keywords: Psychological Capital, Transformational Leadership, Employee Performance
PENGARUH DIVERSITAS DAN INKLUSI TERHADAP KINERJA PEGAWAI DIREKTORAT JENDERAL PERDAGANGAN LUAR NEGERI Brilliansyah, Bintang; Fadili, Dadan A,
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.v14i3.3256

Abstract

Introduction: This investigation aims to evaluate the impact of diversity and inclusion on the performance of employees at the Directorate General of Foreign Trade. The research is motivated by the observed decrease in performance over the past three years, the presence of generational disparities, and the limited implementation of inclusive practices. Methods: The research employs a quantitative approach incorporating path analysis to investigate the direct and indirect consequences of diversity and inclusion. The Taro Yamane formula was used with random sampling techniques to select 159 civil servants. The data were processed using SPSS to compute correlation coefficients, path coefficients, and hypothesis testing.Results: The results indicate that diversity has a direct effect of 10.6% and an indirect effect of 13.8% through inclusion, resulting in a total influence of 24.4% on employee performance from the findings. Inclusion has a direct impact of 31.3% and an indirect effect of 13.8% through diversity, resulting in a total impact of 45.1%. The R² value of 0.697 confirms that diversity and inclusion jointly account for 69.5% of the variation in employee performance.Conclusion and suggestion: Diversity and inclusion significantly and positively influence employee performance. The research suggests that public sector organizations should adopt inclusive policies and prioritize workforce diversity to improve institutional performance and employee productivity. Keywords: Diversity, Employee Inclusion, Institution, Performance.
THE INFLUENCE OF LOCAL TAXES, LOCAL LEVIES, AND POPULATION THROUGH LOCAL FINANCIAL INDEPENDENCE ON LOCAL ECONOMIC GROWTH IN KENDAL REGENCY 2014-2024 Setyawan, Pungki Andreyas; Badjuri, Achmad
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.v14i3.3292

Abstract

Introduction: The aim was to determine the effect of regional taxes, levies, and population on regional financial independence. Aimed at indirect regional, levies, and population through economic growth. Methods: This study employed quantitative research. The secondary data used were regional taxes, levies, population, regional financial independence, and economic development. The data source was the 2014-2024 tax reports of the Kendal Regency Statistics Agency (BPS). Data collection used documentation methods. Data analysis used descriptive statistics. Results: The results showed that regional taxes and levies had a significant positive effect. The population had a negative. Regional taxes levied, through financial means, had no significant positive impact. Meanwhile, population, though, had a significant positive effect on economic growth. Keywords: regional taxes, levies, population, regional financial independence, and economic growth
CONTENT MARKETING TIKTOK AFFILIATE, ULASAN PELANGGAN DAN LIVE STREAMING: MENINGKATKAN MINAT BELI SKINCARE Fadilah, Inas
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.v14i3.3293

Abstract

Introduction: Digital technology has transformed the way consumers select goods, particularly in the beauty industry. TikTok, along with the TikTok Shop feature, has become the primary channel for skincare brands to reach customers through content marketing, affiliate programs, customer reviews, and live streaming. The purpose of this study is to examine the impact of TikTok's content marketing, affiliate programs, and live streaming on consumers' purchasing decisions for skincare products. Methods: This research employs a quantitative approach, a type of research commonly referred to as a survey. Primary data were collected through a questionnaire distributed to students of the Sharia Economics Study Program at Annuqayah University, which was compiled based on research variable indicators. For this study, the probability sampling method was employed to select samples from a hundred respondents.Results: The influence of the three independent variables on the dependent variables was measured simultaneously and partially using multiple linear regression data analysis techniques. Islamic economics students at Annuqayah University have shown an increase in their interest in buying skincare products, thanks to the use of TikTok content affiliates, customer reviews, and live streaming. Additionally, buying interest is significantly influenced by these three independent variables acting simultaneously. Despite the simultaneous influences, the analysis revealed that all three variables collectively accounted for 54.3% of buying interest, while other factors contributed to the remaining 45.7%. Keywords: TikTok affiliate content marketing, customer reviews, live streaming, purchase interest, skincare products.
PENGARUH PENGALAMAN, KEPERCAYAAN MEREK DAN LOKASI TERHADAP NIAT PEMBELIAN ULANG RUMAH SECARA ONLINE Tobing, Damianna; Ruswanti, Endang
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.v14i3.3299

Abstract

Introduction: In today's digital era, the online experience has become a crucial factor influencing consumer purchasing decisions. This analyzes the impact of knowledge, brand trust, and location on the intention to repurchase homes online. A positive online shopping experience improves customer satisfaction and builds brand and e-commerce platform confidence. Strong brand trust reduces consumer concerns and enhances loyalty, while customer satisfaction drives the intention to repurchase. Methods: The research employed a quantitative survey using an online questionnaire distributed to 260 respondents who had made online home purchases. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Result: The results indicate that experience positively and significantly impacts customer satisfaction, which also positively influences the intention to repurchase. However, brand trust did not substantially affect the intention to repurchase, while the purchase location had a positive and significant impact. The conclusion of this study emphasizes the importance of a positive experience in enhancing satisfaction and the intention to repurchase. This research offers insights for companies to design strategies that enhance the consumer shopping experience, focusing on service convenience and purchase location. Keywords: Experience, Brand Trust, Location, Intention to Repurchase, Online Homes.
PENGARUH KREDIBILITAS INFLUENCER TERHADAP MINAT BELI YANG DIMEDIASI OLEH BRAND AWARENESS LIPSTIK WARDAH DI KOTA BANDUNG Oktaviani, Denisa; Marliani, Leni Evangalista
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.v14i3.3312

Abstract

Introduction: This study examines the impact of influencer credibility on consumer purchase intention, where brand awareness of Wardah lipstick serves as a mediating factor in the relationship. The study is situated within the urban market of Bandung City, targeting individuals who are previously unfamiliar with the product.Methods: Employing a quantitative research paradigm, data were obtained through online surveys administered to 90 female participants residing in Bandung. These individuals had not previously purchased Wardah lipstick but had encountered promotional content via social media influencers. The survey instruments underwent rigorous validity and reliability assessments. The next data analysis stage involved applying multiple linear regression using SPSS version 25, while the mediating effect of brand awareness was evaluated through the Sobel test.Results: The findings reveal that the perceived credibility of influencers significantly enhances both brand awareness and the consumers’ inclination to purchase. Moreover, brand awareness positively contributes to purchase intention and serves as a mediating construct linking influencer credibility to consumers’ behavioral intentions.Conclusion and suggestion: These outcomes offer practical implications for businesses seeking to optimize marketing strategies. Collaborations with trustworthy influencers and efforts to bolster brand awareness are recommended to improve the effectiveness of promotional campaigns. Keywords: Influencer Credibility, Brand Awareness, Purchase Intention
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA ORGANISASI KECAMATAN DI KOTA SEMARANG Khansa, Haifa Kamilla; Raharjo, Teguh Hardi
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.v14i3.3316

Abstract

Introduction: This study aims to analyse how organisational culture and work motivation influence the performance of sub-district government offices in Semarang City. Amid the increasing demands for public service accountability and performance improvement, it is essential to understand how internal organisational factors affect government performance.Methods: The study adopts a quantitative explanatory research design with an associative approach. Data were collected through questionnaires distributed to 159 respondents, selected using proportionate stratified random sampling from a population of 528 employees across 16 sub-district offices. The data were analysed using multiple linear regression and classical assumption tests.Results: The results demonstrate that organisational culture and work motivation positively and significantly impact organisational performance, individually and simultaneously. Organisational culture has a positive impact on employees’ behaviour and work environment, while work motivation drives productivity and engagement. Together, these factors contribute significantly to enhancing the performance of sub-district government organisations.Conclusion and suggestion: In conclusion, strengthening a performance-oriented organisational culture and implementing motivation strategies—such as fair rewards, career development, and participatory leadership—are key to improving public service quality. Local governments should continuously build internal capacity by aligning values, leadership, and motivation mechanisms to ensure sustainable organisational performance. Keywords: Organizational Culture, Work Motivation, Organizational Performance, Sub-District Government

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