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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 899 Documents
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THE INFLUENCE OF CORPORATE GOVERNANCE AND FINANCIAL SUSTAINABILITY ON FIRM VALUE Octaviani, Corine; Anam, A. Khoirul
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.v14i4.3475

Abstract

Introduction: This research focuses on listed companies in the food and beverage industry on the Indonesia Stock Exchange from 2018 to 2023. It examines the relationship between company value, corporate governance, and financial sustainability.Methods: Both factors significantly and positively affect company value, according to the findings of a quantitative study that used multiple linear regression analysis. The contribution of corporate governance, as assessed by the percentage of independent commissioners and the size of the audit committee, is more significant than that of financial sustainability, with the former contributing 8.322 and the latter 1.476, respectively.Results: The results show that the food and beverage industry in Indonesia is distinct from others in terms of financial performance volatility, governance practice consistency, and audit committee. This supports agency theory and a resource-based view. The implications of this study include recommendations for companies to enhance the composition of independent commissioners, strengthen the audit committee's function, and develop effective commodity risk management. Research limitations and suggestions for further studies are also comprehensively discussed.Conclusion: This study concludes that corporate governance and financial sustainability positively and significantly influence company value in the food and beverage sector listed on the Indonesia Stock Exchange from 2018 to 2023. For investors, these findings suggest prioritising the analysis of governance structure as a key indicator before considering long-term financial performance.Suggestion: Expand the research period to 10 years to obtain a more comprehensive picture, add moderating variables such as institutional ownership or CEO characteristics, and conduct comparative studies with other sectors with different characteristics. Expanding the scope of the study to include qualitative interviews with practitioners might uncover a more in-depth understanding of governance implementation at the operational level. Keywords: Corporate Governance, Financial Sustainability, Firm Value
PENGARUH INFLUENCER SOCIAL MEDIA DAN CONTENT MARKETING TERHADAP MINAT BELI GENERASI Z DI KOTA PALOPO Rudi, Rudi; Ikbal, Muhammad; Hapid, Hapid
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.v14i4.3308

Abstract

Introduction: The advancement of digital technology has transformed the marketing landscape, particularly in reaching Generation Z, who have grown up within the social media ecosystem. Influencer and content marketing have become increasingly popular strategies, as they are believed to shape opinions and drive purchase intention among young consumers.Methods: This study aims to analyze the influence of social media influencers and content marketing on Generation Z's purchase intention in Palopo City. A quantitative approach was employed, using a survey method that involved 133 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS 25.Results: The results show that both independent variables have a positive and significant effect on purchase intention, both partially and simultaneously. The coefficient of determination (R²) value of 0.541 indicates that 54.1% of the variation in purchase intention can be attributed to the influence of social media influencers and content marketing. These findings reinforce the role of digital marketing in supporting MSME growth strategies through the targeted use of social media.Keywords: Influencer, Content Marketing, Purchase Intention, Generation Z, Digital Marketing
DETERMINAN KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH PROVINSI DI PULAU SUMATERA Aini, Siti Nurul; Sulaiman, Sulaiman; Aprianti, Siska
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.v14i4.3320

Abstract

Introduction: Regional financial “independence is an essential indicator in measuring the ability of local governments to finance government implementation and development independently without relying on transfer funds from the central government. In the province of Sumatra Island, achieving financial independence remains a challenge due to a significant reliance on balance funds. This research aims to analyse the effect of the Balance, Capital Expenditure, Leverage, and Government Size Fund on regional financial independence in 10 provinces on Sumatra Island during the 2019-2023 period. Methods: The method used is quantitative research with panel data, analysed using the Fixed Effects Model (FEM) in E-Views 13.Results: Research indicates that the Balance Fund significantly adversely affects regional financial independence, suggesting that dependence on central funds reduces fiscal autonomy. On the other hand, Capital Expenditure has a significant positive influence, suggesting that local governments' investment in productive asset development can foster greater budgetary independence. The government's leverage and size variables did not have a significant effect, indicating the need to improve debt and asset management to impact regional financial independence positively. The discussion of the results links these findings to agency theory, highlighting the conflict of incentives between central and local governments and the importance of proper incentives to promote fiscal independence.” This study concluded that strengthening local revenue and optimising capital expenditure are the primary keys to increasing regional financial independence on Sumatra Island. Keywords: Regional Financial Independence, Balanced Fund, Capital Expenditure, Leverage, Agency Theory
WORK MOTIVATION AND EMPLOYEE ENGAGEMENT AS PREDICTORS OF TURNOVER INTENTION Safitri, Ria; Hartati, Wiwi; Sylvani, Sylvani
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.v14i4.3333

Abstract

Introduction: This study examines the relationship between the intention to leave among PT X workers and their degrees of job motivation and engagement. The company has recently experienced a high turnover rate, which has challenged operational consistency and increased hiring costs. Turnover intention denotes an employee's inclination to quit their position, shaped by several organizational and psychological factors. Intrinsic and extrinsic job motivation, along with employee engagement —defined as the emotional and intellectual involvement of employees in their work —are considered to impact this purpose significantly. Methods: A quantitative explanatory research methodology was employed, utilizing a saturated sample of 234 employees. Questionnaires gathered data. Questionnaire data were gathered, and multiple linear regression analysis was performed using SPSS.. Assessments of validity and reliability were essential to the instrument procedure, followed by t-tests and F-tests performed at a 5% significance level to evaluate the hypothesis. Results: The data indicate that there is no statistically significant relationship between employee engagement and the intention to leave. Conversely, employment motivation demonstrates a substantial negative correlation, suggesting that as an employee's drive escalates, their likelihood of leaving the firm decreases. Turnover intention is significantly affected by job motivation and employee engagement. The results indicate that while employee involvement is crucial, reducing turnover intentions may be more effectively achieved by enhancing job motivation. To retain talent and minimize employee turnover, organizations are advised to adopt incentive methods, including career progression, recognition, and equitable compensation frameworks. Keywords: Employee Engagement, Work Motivation, Turnover Intention
PENGARUH INTENSITAS MODAL DAN CEO POWER TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023 Tsani, Kharisma Amalia; Winedar, Mustika
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.v14i4.3341

Abstract

Introduction: Tax avoidance remains a strategic issue in corporate financial management, particularly in industries with high public scrutiny, such as food and beverage manufacturing. This study analyzes the influence of capital intensity and CEO power on tax avoidance among companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Methods: This research used a quantitative approach to collect secondary data from 84 firm-year observations selected through purposive sampling. The analytical method employed was multiple linear regression supported by descriptive and correlation analysis.Results: The results showed that both capital intensity and CEO power had no significant effect on tax avoidance (F = 0.225, p = 0.799). The adjusted R-squared value was −0.019, indicating that the model had very low explanatory power. The correlation between CEO power and capital intensity was −0.097, suggesting a weak and negative relationship. These findings imply that other factors, such as profitability, leverage, or corporate governance, may play a more substantial role in influencing tax avoidance. Therefore, further studies are recommended to explore these alternative determinants within different industrial contexts. Keywords: CEO Power, Capital Intensity, Tax Avoidance
PENGARUH CONSERVATISM, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Iftikhor, Adelia Nur; Indriasih, Dewi; Fajri, Aminul
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.v14i4.3356

Abstract

Introduction: The purpose of this study is to investigate experimentally how capital intensity, transfer pricing, and conservatism affect tax evasion in the food and beverage industry of the Indonesia Stock Exchange-listed manufacturing companies between 2020 and 2024.Methods: This study used a dataset and a quantitative methodology. The sample consisted of companies that produce food and beverages and are traded on the Indonesian Stock Exchange between 2020 and 2024. The purposeful sampling method was employed, and 37 businesses in met the selection requirements. The data analysis method used in this study was multiple linear regression.Results: According to this analysis, tax evasion in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2024 was negatively impacted by conservatism, transfer pricing had a positive impact on tax avoidance, but capital intensity did not affect tax avoidance. From 2020 to 2024, capital intensity had little bearing on tax evasion in food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX). To compare the findings with those of this study, future research is expected to use alternative factors or include variables that can affect tax evasion, such as company size, profitability, or leverage. Additionally, the research term or the research object may be extended. Keywords.: Capital Intensity, Conservatism, Tax Avoidance, Transfer Pricing
PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA (BEI) Lorenza, Della Olivia; Winedar, Mustika
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.v14i4.3369

Abstract

Introduction: This research investigates the impact of elements of working capital (including cash turnover, receivables turnover, and inventory turnover) on the profitability of food and beverage firms listed on the Indonesia Stock Exchange (IDX). Profitability, measured by Return On Asset (ROA), plays a crucial role in evaluating business performance and investment attractiveness. Efficient turnover in cash, receivables, and inventory is enhancing the company's profit margins and operational sustainability. Therefore, this study aims to provide empirical evidence regarding the association between these indicators and profitability.Methods: This is a quantitative study using secondary data derived from the financial statements of food and beverage companies listed on the IDX during the 2022-2024 period. A total of 132 companies were considered, and 50 samples were selected using purposive sampling based on predefined criteria. Data analysis was conducted using multiple linear regression with the help of SPSS 25 Software. The study performed classical assumption test such as normality, multicollinearity, heteroscedasticity, and autocorrelation to ensure the validity of the regression model.Results: The results indicate so that, simultaneously, cash turnover, accounts receivable turnover, and inventory turnover significantly impact the company's profitability (ROA). Partial tests reveal that each of the three independent variables additionally contributes positively and significantly to ROA. The coefficient of determination (R²) is 0.843, meaning that the three turnover variables explain 84.3% of the variability in profitability. This highlights the importance of efficient working capital management in enhancing firm performance. Keywords: Accounts Receivable Turnover, Cash Turnover, Inventory Turnover, Profitability
PENGARUH PENILAIAN DENGAN METODE FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020–2023 Fahima, Nur Fitria; Tyas, Alvy Mulyaning
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.v14i4.3371

Abstract

Introduction: Financial performance is an essential indicator for assessing a company's efficiency in managing resources to achieve financial objectives. In the context of challenges posed by the COVID-19 pandemic, this study aims to analyse the effect of Financial Value Added (FVA) and Market Value Added (MVA) on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period 2020-2023. Methods: The research design employs a quantitative approach using secondary data from the companies' official financial statements. The analysis method applied is multiple linear regression to test the influence of independent variables on Return on Assets (ROA), the dependent variable. Results: The findings reveal that both FVA and MVA have a positive and significant impact on financial performance, and that they jointly explain approximately 67.1% of the variation in ROA. This research provides valuable insights for company management in enhancing capital management strategies and value creation. Keywords : Financial Value Added, Market Value Added, Financial Performance, Food and Beverage Sector Return on Assets
FAKTOR-FAKTOR YANG MEMPENGARUHI PURCHASE DECISION PADA HACHIO GUEST HOUSE AND CAFE Daynestrie, Cindy Yosan; Khajar, Ibnu
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.v14i4.3375

Abstract

Introduction: A recent drop in sales revenue at Hachio Guest House and Cafe from January to February 2025 highlights the problem of declining sales. There is an emerging trend of challenges to consumers' purchasing decisions from Hachio Guest House and Cafe. This, therefore, makes it imperative for Hachio Guest House and Cafe to improve consumer repurchase decisions. This study discusses the effects of reputation and electronic word of mouth on repurchase decisions through trust. Further, this study's objective is to test the above-stated factors.Methods: This study will use a quantitative approach by testing hypotheses. The participants in this study are customers of Hachio Guest House and Cafe. A purposive sampling technique was used, with the rule that participants must be over 17 years old and have visited Hachio Guest House and Cafe at least once in the past six months, to select 150 participants using Maximum Likelihood Estimation. The analysis will use Structural Equation Modelling, with AMOS as the analytical tool to test the research hypotheses.Result: All hypotheses were accepted. This therefore means that reputation has a significant positive effect on trust, E-WOM also has a significant positive impact on trust, reputation has a noticeable positive effect on repurchase decision, E-WOM has a considerable influence in repurchase decision, and trust has a positive impact on repurchase decision. Keywords: Reputation, Electronic Word of Mouth, Trust, Repurchase Decision
FAKTOR-FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN: BUKTI DARI BURSA EFEK INDONESIA TAHUN 2020-2024 Silviana, Putri; Indriasih, Dewi; Fanani, Baihaqi
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.v14i4.3380

Abstract

Introduction: The study looks at how capital structure is affected by internal financial characteristics in food and beverage companies listed and registered on the Indonesian Stock Exchange between 2020 and 2024. The elements include effective tax rates, firm size, business risk, sales growth, and non-debt tax shield. Given the strategic importance of capital structure in maintaining financial resilience, the study focuses on the food and beverage industry, which has shown remarkable adaptation during the post-pandemic period.Methods: The annual reports of sixty-three food and beverage companies listed on the Indonesia Stock Exchange provided the secondary data for this quantitative analysis. These yearly reports include 315 company-year observations, are included in these yearly reports, which span the years 2020-2024. In order to meet the normalcy assumption and enhance the validity of the regression model, outliers were found using case-by-case diagnostic techniques prior to regression testing.Results: The results show that business risk significantly and negatively affects capital structure. This implies that companies with more business risk tend to use less funding. Conversely, non-debt tax shield, firm size, sales growth, or effective tax rate are found to have a statistically significant influence on capital structure decisions. Keywords: Business Risk , Capital Structure, Effective Tax Rate, Firm Size, Non-Debt Tax Shield, Sales Growth

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