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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)
ISSN : 23029560     EISSN : 25974599     DOI : 10.31959
Core Subject : Economy, Science,
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
Articles 899 Documents
WORK FLEXIBILITY AND SATISFACTION: KEY PREDICTORS OF PRODUCTIVITY IN THE WORKPLACE Fadillah, Yuni; Qodriah, Sari Laelatul; Risdianto, Risdianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3336

Abstract

Introduction: This study explores the influence of Flexible Working Arrangements (FWA) and Job Satisfaction on employee productivity. As workplaces evolve and adapt to post-pandemic conditions, organizations are increasingly implementing flexible work systems to improve efficiency and effectiveness. FWA provides employees the flexibility to manage their work hours and locations, while job satisfaction reflects their contentment with roles, compensation, opportunities for growth, supervision, and workplace relationships. Understanding the impact of these factors is essential for enhancing organizational performance through human resource strategies that prioritize employee well-being and autonomy.Methods: The research employs a quantitative approach, using a descriptive associative method. The study involves 36 employees, using a saturation sampling technique where the entire population is used as the sample. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 22.Results: Findings. The findings show that Flexible Working Arrangements and Job Satisfaction significantly and positively influence employee productivity, both partially and simultaneously. Flexibility in work schedules and locations contributes to improved performance, while job satisfaction arising from positive work conditions and relationships further enhances productivity. These results suggest that adopting flexible work models and fostering job satisfaction are key strategies to improve employee productivity. Organizations aiming to remain adaptive and competitive should consider these aspects in designing modern and responsive work policies. Keywords: Flexible Working Arrangement, Job Satisfaction, Work Productivity
The Role of Self-Efficacy on Innovative Work Behavior Moderated by a Creative Climate Siska, Depi Pran; Qodriah2, Sari Laelatul; Risdianto, Risdianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3337

Abstract

Introduction: This study aims to investigate the influence of self-efficacy on innovative work behavior, with the creative climate serving as a moderating variable. The study was conducted among PT employees. Dok & Perkapalan Kodja Bahari (Persero) Galangan Cirebon, a sector currently facing challenges in promoting employee creativity. Insufficient self-efficacy and an inadequate creative milieu have been recognized as impediments to inventive behavior.Methods: This quantitative study employed a saturated sample of 70 employees, with data collected through questionnaires. The analysis employed Moderated Regression Analysis (MRA) to evaluate the direct impact of self-efficacy on inventive work behavior and to examine the moderating influence of creative climate. Result: The findings demonstrate that self-efficacy exerts a substantial beneficial influence on innovative work behavior. Moreover, a creative climate enhances the correlation between self-efficacy and innovative work behavior, suggesting that a supportive workplace empowers confident people to articulate novel concepts. Conclusion and Suggestion: This study emphasizes the necessity of enhancing individual psychological aspects and the organizational climate to promote innovation within the maritime sector. Keywords: Self-efficacy, Innovative work behavior, Creative climate, Maritime sector
Analysing the Impact of Self-Efficacy on Employee Performance: The Mediating Role of Work Motivation at Permodalan Nasional Madani, Majalengka Branch 2 Hazizah, Sella; Hartati, Wiwi; Risdianto, Risdianto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3339

Abstract

Introduction:  In the era of increasingly dynamic business competition, employee performance is greatly influenced by psychological factors, including self-efficacy, or the individual's belief in their ability to complete tasks. This study aims to analyze the influence of self-efficacy on employee performance with work motivation as an intervening variable at Permodalan Nasional Madani (PNM) Branch Majalengka 2.Methods: This quantitative research employed the saturated sampling method, administering questionnaires to 50 PNM employees. The Sobel test and multiple regression were used to assess the variables' direct and indirect effects on the data.Results: The research results show that self-efficacy positively and significantly impacts worker performance and their motivation to work. Furthermore, the main finding of this study is that work motivation significantly mediates the relationship between self-efficacy and work motivation.Conclusion and Suggestion: This Research demonstrates that self-efficacy positively and significantly impacts work motivation and employee performance. Employees with high confidence in their abilities tend to be more motivated, leading to improved performance. Work motivation also proves to mediate the relationship between self-efficacy and performance, meaning that high self-efficacy will encourage strong work motivation, ultimately improving employee performance. Therefore, companies should be able to enhance employee self-efficacy through training, coaching, and psychological support to support sustainable performance improvement. Keywords: Self-efficacy, Employee Performance, and Work Motivation
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN: (Studi Pada UMKM di Dinas Tenaga Kerja Koperasi dan UMKM Kabupaten Bone Bolango) Makalalag, Nabila; Yusuf, Nilawaty; Lukum, Amir
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3383

Abstract

Introduction: The significant increase in MSMEs in Bone Bolango Regency, from 8,172 units in 2021 to 14,600 units in 2024, reflects tremendous economic potential. However, only 1,830 units have achieved financial independence by separating business and personal finances. The main challenge faced is the limitation in preparing financial reports per Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), which affects the quality of financial information for strategic decision-making. This study aims to analyze the impact of human resource quality in implementing SAK EMKM on the quality of MSME financial reports at the Manpower, Cooperatives, and MSME Office in Bone Bolango Regency.Methods: This research method uses a quantitative approach with a causal design, analyzing 95 respondents from independent MSMEs. Respondents were selected through purposive sampling using the Slovin formula with a 10% error rate. The data analysis method used was Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software to assess the outer and inner models, and to test the hypotheses using the bootstrap technique at a 5% significance level.Results: The results showed that human resource quality positively and significantly affects financial report quality, with a path coefficient of 0.476 and a t-statistic of 4.616 (p<0.05). Meanwhile, the implementation of SAK EMKM also showed a positive and significant effect, with a path coefficient of 0.500 and a t-statistic of 4.907 (p<0.05). Together, these two independent variables explained 89.8% of the variation in MSME financial report quality, indicating excellent predictive power of the model. This study confirms the relevance of Human Capital Theory in the context of MSME accounting and recommends developing accounting training programs in accordance with SAK EMKM and improving the technical capabilities of MSMEs to improve financial report quality. Keywords: Financial Report Quality, Human Resource Quality, SAK EMKM, MSMES
PROMOTIONAL STRATEGY FOR REGIONAL INVESTMENT GROWTH IN JENEPONTO REGENCY Salam, Adnan Yahya; Arianto, Arianto; Akbar, Muh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3391

Abstract

Introduction: This research investigates the investment promotion strategies carried out by the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Jeneponto Regency, focusing on attracting and realizing investments in the renewable energy, tourism, and agricultural sectors. Methods: Adopting a qualitative method with a descriptive design, the study applies thematic analysis framed by two theoretical perspectives: Segmentation, Targeting, and Positioning (STP) and the Theory of Planned Behavior (TPB).Results: The findings reveal that promotional efforts include active engagement in both regional and international investment forums (such as SSIF and Dubai), the preparation of Investment Project Ready to Offer (IPRO) documents, the use of digital channels (official websites and social media platforms), and direct promotional activities through one-on-one meetings. The STP framework identifies and addresses specific investor segments with tailored messages, while TPB helps explain how attitudes, perceived social norms, and behavioral control shape investment intentions. Despite these initiatives, several obstacles remain, including budget limitations, insufficient human resource skills, weak inter-agency coordination, societal resistance, and regulatory uncertainty. Consequently, it is recommended that investment promotion strategies emphasize behavior-oriented approaches, strengthen professionalism, and enhance both regulatory and institutional frameworks. Such measures are expected to make Jeneponto’s investment promotion more effective, integrated, and sustainable in fostering regional economic growth. Keywords: investment promotion, STP (Segmentation, Targeting, Positioning), Theory of Planned Behavior, DPMPTSP, communication strategy, regional development.
PENGARUH KUALITAS PELAYANAN DAN PERSEPSI HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI Kusna, Chotimatul; Utami, Datien Eriska
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3438

Abstract

Introduction: This study aims to analyze the role of customer satisfaction as a mediator between the effects of service quality and price perception on Batik Solo Trans customer loyalty in Surakarta City.Methods: This research uses a quantitative approach. The population in this study was all users of Batik Solo Trans (BST) public transportation services in Surakarta City. Data collection techniques through questionnaires. The data analysis technique used in this research is path analysis. The data were processed using SmartPLS v.3.Results: Service quality has a significant effect on customer satisfaction. Price perception has no significant effect on customer satisfaction. Service quality has a significant impact in customer loyalty. Price perception has no significant effect on customer loyalty. Customer satisfaction has a significant impact in customer loyalty. Customer satisfaction mediates the effect of service quality on customer loyalty. Customer satisfaction does not mediate the impact of price perception on customer loyalty. Keywords: Service Quality, Price Perception, Customer Satisfaction, Customer Loyalty
PENGARUH LABEL HALAL DAN PENGETAHUAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK: RELIGIUSITAS SEBAGAI VARIABEL MODERASI Febrianto, Diva; Utami, Datien Eriska
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3440

Abstract

Introduction: This study aims to determine the effect of halal labeling and product knowledge on purchasing decisions with religiosity as a moderating variable for buying halal cosmetic products. Methods: This research uses quantitative methods. The population used in this study was residents of Sukoharjo who had bought cosmetic products. The sampling method used in this research is non-probability sampling with a purposive sampling technique. The analytical tool used is SmartPLS version 3.Results: Halal labeling has a positive and significant effect on purchasing decisions, product knowledge has a positive and significant effect on buying decisions, and religiousness has a positive and significant effect on purchasing decisions. Religiosity does moderate the relationship between halal labelling and purchasing decisions, but it does not moderate the relationship between product knowledge and purchasing decisions. This study explains how halal labeling and product knowledge affect purchasing decisions, and religiosity as a moderating variable strengthens consumers ' decisions in cosmetic purchasing. Keywords: Halal Label, Product Knowledge, Religiosity, Purchasing Decision
ANALISIS PENGARUH MODAL MANUSIA TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA Fajriyati, Aprilia; Nihayah, Annis Nurfitriana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3445

Abstract

Introduction: This study investigates the impact of education, health, and population on Gross Regional Domestic Product (GRDP) per capita in the Special Region of Yogyakarta during 2015–2024. Grounded in endogenous growth theory and human capital theory, the research highlights the role of investment in education and health as key drivers of sustainable regional development.Methods: The analysis employs multiple linear regression on panel data sourced from the Central Bureau of Statistics (BPS). Education (average years of schooling), health (life expectancy), and population serve as independent variables, while GRDP per capita is used as the dependent variable.Results: Findings indicate that education and health exert a positive and significant effect on GRDP per capita, supporting the human capital framework that links better resources to higher productivity. In contrast, population growth has a negative impact, suggesting that rapid increases in population without proportional employment opportunities reduce per capita income.Conclusion and suggestion: The study concludes that education and health are vital for enhancing economic growth through human capital development, while uncontrolled population growth may hinder per capita income improvement. Therefore, policymakers should prioritize investments in education and healthcare, expand employment opportunities, and implement effective population management. Future research is recommended to include additional variables such as technological innovation, infrastructure, and institutional quality for a more comprehensive analysis of regional economic growth. Keywords: Human Capital, Education, Health, Economic Growth, Population
THE EFFECT OF SELF-EFFICACY AND EXTRINSIC REWARDS ON INNOVATIVE WORK BEHAVIOUR (IWB) MEDIATED BY WORK ENGAGEMENT ON EMPLOYEES AT PERTAMINA IN SUMBAGUT Ramadhan, Muhammad Syahrul; Nilasari, B. Medina; Berliyanti, Dita Oki
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3464

Abstract

Introduction: This research aims to examine the impact of Work Engagement on Innovative Work Behaviour (IWB) among PT Pertamina employees in North Sumatra (Sumbagut), mediated by Self-Efficacy and Extrinsic Reward. To address the issues, it is essential to exhibit innovative work behaviour of the complex energy industry, including expectations for efficiency, transparent governance, and sustainable innovationMethods: This study adopts a quantitative methodology via a survey technique via a questionnaire administered to 141 Pertamina employees in Sumbagut. Data analysis was conducted via Structural Equation Modelling (SEM) through AMOS software.Results: The findings indicated that Self-Efficacy and Extrinsic Reward exert a favourable and significant influence on Innovative Work Behaviour, both directly and via the mediation of Work Engagement. This discovery validates the significance of personal self-assurance and external incentives in fostering work engagement and innovative behaviour among employees.Conclusion and suggestion: This research offers a tangible contribution to human resource management in designing strategies to improve employee innovation performance by strengthening internal and external factors and creating a work environment that supports engagement. Keywords: Self-Efficacy, Extrinsic Reward, Work Engagement, Innovative Work Behaviour.
PENGARUH TAX AWARENESS, TAX MORALE, DAN PEER GROUP TERHADAP TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI DENGAN INTENTION TO COMPLY SEBAGAI VARIABEL MEDIASI Zahirah, Aishwarya Shafa; Dwi Suhartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3472

Abstract

Introduction: This research aims to investigate the many variables influencing tax compliance among individual taxpayers at KPP Pratama Surabaya Rungkut. It will examine the importance of tax awareness, tax morale, and the impact of peer groups, emphasizing the desire to comply as a mediating variable. Methods: This study employed a quantitative methodology, gathering primary data through questionnaires distributed in both online and offline formats to a sample of 100 individual taxpayers registered at KPP Pratama Surabaya Rungkut. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results show that being more conscious of taxes and having a strong sense of tax morality both make people more likely to comply, which in turn has a big effect on how well they really do. Simultaneously, peer groups seem to exert little influence on the desire to comply or on actual tax compliance. An in-depth analysis reveals that the desire to comply serves as a mediator in the relationship between tax knowledge and tax compliance (complete mediation) as well as in the relationship between tax morale and tax compliance (partial mediation). The results support the Theory of Planned Behavior, emphasizing that intention serves as a key predictor of actual behavior. This research suggests that enhancing internal motivation via tax education and the development of moral values may be an effective strategy to increase tax compliance among individual taxpayers in metropolitan areas like Surabaya. Keywords: Tax Awareness, Tax Morale, Peer Group, Intention to Comply, Tax Compliance