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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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PENGARUH BEBAN KERJA DAN KOMPENSASI FINANSIAL TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PADA PT. NUANSA METTA ABADI (NMA) KABUPATEN PURWAKARTA Nabila, Syifa; Prabowo, R.M. Juddy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3382

Abstract

Introduction: PT. As a construction company, Nuansa Metta Abadi (NMA) has a big responsibility to ensure its production employees' performance stays on point. However, according to internal company data, most employees don't meet the standards. This is probably because of high workloads and financial compensation that employees don't feel is fair or reasonable. This study aims to analyse how workload and monetary compensation, both individually and in combination, impact the job performance of production staff at PT. Nuansa Metta Abadi.Methods: The data for this study were collected through questionnaires and records, making it a quantitative study. Forty-two individuals working in the production department participated in the survey. The analytical process employed quantitative descriptive and correlational approaches, complemented by multiple linear regression and determination coefficient techniques to evaluate the data.Results: The study demonstrates that each variable—workload and financial compensation—positively contributes to employee performance when assessed in isolation. Simultaneously, both variables also significantly influence the performance of production employees.Conclusion and suggestion: PT. Nuansa Metta Abadi is advised to improve work environment comfort, ensure timely compensation, and enforce punctual task completion. These efforts support stronger motivation and performance. Future research should examine broader variables and larger samples to deepen understanding and broaden the study's theoretical scope. Keywords: Workload, Financial Compensation, Employee Performance, Production, Construction.
ANALISIS KAJIAN LOYALITAS PEGAWAI PT BRI CABANG PANDEGLANG UNIT PASAR TIMUR Damayanti, Shinta; Saefullah, Encep; Putra, Arta Rusidarma
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3396

Abstract

Introduction: This research is motivated by the employee loyalty of PT BRI Pandeglang Branch Pasar Timur Unit. Employee loyalty is a strategic element in maintaining organizational performance. This study aims to analyze employee loyalty at PT BRI Pandeglang Branch Pasar Timur Unit. Reviewed from 4 indicators: 1) Obedience or Compliance, 2) Responsible, 3) Devotion, and 4) Honesty.Methods: The qualitative approach uses phenomenological methods, obtained through observation, documentation, triangulation, and interview techniques. Informants are divided into three levels: top, middle, and bottom.Results: The results of the study show that: 1) Employee compliance or obedience shows that employees have an awareness of compliance and commitment to professionalism; 2) Employee responsibility shows that employee responsibility is reflected through loyalty in completing tasks, even in the midst of a high workload; 3) employee dedication shows that loyalty to long-term career development and willingness to take initiatives outside of formal duties; and 4) employee honesty shows that loyalty to honesty, both in reporting work and admitting mistakes, but fear of stigma and punishment are factors that inhibit complete openness. Keywords: Bank, Employee, Loyalty
UNLOCKING LABOR MARKET: THE ROLE OF FDI, EDUCATION, INTERNET USAGE, AND GDP GROWTH IN 5-ASEAN Latifunisa, Aisyah; Nihayah, Annis Nurfitriana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3409

Abstract

Introduction: Labor absorption is a crucial indicator of economic development. The many job gaps indicate that the labor market still has problems. Issues in the labour market arise because there is a mismatch between the demand and supply of labour, so the available labour is not optimally absorbed. This study examined five ASEAN countries: Indonesia, Malaysia, Singapore, the Philippines, and Thailand. The aim is to analyze how the roles of FDI, GDP Growth, Education, and Internet use influence labor absorption in these five ASEAN countries.Methods: This study employs a quantitative approach, utilizing the Data Panel Regression analysis method. Based on the results of the model selection, the model used in this study is the FEM (Fixed Effect Model)Results: The study found that FDI and GDP Growth did not have a significant effect on labor absorption. Meanwhile, Internet Usage harms labor absorption. For education, the mean school years are used to indicate positive and considerable results. Keywords: ASEAN, Education, FDI, Internet Usage, Labor Market, LFPR
Pengaruh Viral Marketing Dan User-Generated Content (UGC) Terhadap Purchase Decision Produk Skincare Pada Gen Z Melalui Brand Awareness Sebagai Variabel Mediasi Putri, Salsabila Najichavida; Komaryatin, Nurul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3432

Abstract

Introduction: This study examines the influence of viral marketing and user-generated content (UGC) on the purchase decisions of skincare products among Generation Z, with brand awareness as a mediating variable. Generation Z was chosen as the focus of the study because of their active involvement in social media and their strong influence in the beauty market. Their purchasing behavior is often shaped by digital interactions, making them a relevant target group to understand how marketing strategies affect decision-making.Methods: A quantitative approach was applied using a survey method. The sample consisted of 123 respondents from Generation Z who are active skincare product users. Data collection was conducted through a structured questionnaire designed to measure viral marketing, UGC, brand awareness, and purchase decisions. The data were then analyzed using Structural Equation Modeling (SEM) with Smart PLS 4 software. The analysis included testing the measurement model for validity and reliability as well as evaluating the structural model to test hypotheses and mediation effects.Results: The findings indicate that both viral marketing and UGC have significant positive effects on brand awareness and purchase decisions. Additionally, the results confirm that brand awareness significantly mediates the relationship between viral marketing, UGC, and purchase decisions. These results suggest that the visibility and recognition of a brand play a crucial role in strengthening the impact of digital marketing strategies. Overall, the study emphasizes the importance of content-driven campaigns and strong brand positioning in influencing the skincare purchase decisions of Generation Z consumers. Keywords: Viral Marketing, User Generated Content, Brand Awareness, Purchase Decision, Gen Z.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI Santoso, Juliana Adiningsih; Rohman, Fatchur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3449

Abstract

Introduction: Indonesia has great potential in the energy sector, attracting significant investor interest; however, energy companies' financial performance often faces pressures and environmental challenges. The disclosure of environmental, social, and governance (ESG) practices has become increasingly important as a sustainable business strategy, which is believed to enhance corporate value and competitiveness. This study aims to analyze the effect of ESG on the financial performance of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period.Methods: This research is quantitative in nature. The population studied consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Based on the sampling results, there are 12 energy sector companies as the sample objects. The analytical method used in this research is panel data regression method using E-Views 10 statistical software.Results: Based on the estimation results using panel data regression with the common effect model, it can be concluded that the environmental variable has a significant positive effect on company performance (ROE) with a coefficient of 0.344818 (p-value = 0.0298), and the governance variable also shows a significant positive effect with a coefficient of 0.046795 (p-value = 0.0059). However, the social variable does not significantly affect ROE with a p-value of 0.9748. Keywords: Corporate Performance, Environmental, Governance, Social
PENGARUH BEBAN PAJAK TANGGUHAN, TAX PLANNING, DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021 – 2023 Saputro, Isman Ardi; Mulyaningtyas, Alvy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3366

Abstract

Introduction: Earnings management has become a phenomenon of interest because it provides insight into managers’ behavior in reporting business activities over a specific period and the potential for particular motivations to manipulate reported financial data. This study aims to analyze the effect of deferred tax burden, tax planning, and tax avoidance on earnings management in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023.Methods: This study employs quantitative methods, using secondary data —specifically, company financial reports. The population in this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study employs quantitative methods, utilizing secondary data, specifically company financial reports obtained from the IDX website and through documentation techniques. The population in this study is food and beverage sub-sector companies listed on the IDX from 2021 to 2023. A sample of 19 companies was obtained using a purposive sampling method.The analytical method in this study is descriptive analysis.Results: The study’s F-test revealed that the deferred tax expense, tax planning, and tax avoidance variables collectively had a significant impact on earnings management. Keywords: Deferred Tax Burden, Tax Planning, Tax Avoidance, Earnings Management  
EVALUASI PENYAJIAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA CV. SHAFIRA MARGA UTAMA Balqis, Aura Queensy; Tyas, Alvy Mulyaning
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3368

Abstract

Introduction: This research aims to assess how financial statements are presented at CV. Shafira Marga Utama has been carried out in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), CV. Shafira Marga Utama falls into the category of businesses required to apply SAK ETAP in preparing their financial statements.Method: This research employs a qualitative descriptive method, using interviews and document analysis for data collection. This approach is chosen to gain a deeper understanding of the company's financial statement preparation practices.Results: The research findings indicate that the company has prepared financial statements in including a balance sheet and an income statement. However, the presentation of these reports does not fully comply with the provisions of SAK ETAP, as it does not include a statement of cash flows, an equity movement report and explanatory notes on the financial reports. Therefore, it is recommended that the company enhance its understanding of applicable accounting standards to produce more complete, informative, and reliable financial statements. Keywords: Financial Statements, SAK ETAP
Analisis Perbandingan Kinerja Keuangan Perbankan Listed di BEI Selama Pandemi dan Sesudah Pandemi Covid-19 Periode Tahun 2020-2024 Rani, Anjar Kumala; Kiryanto, Kiryanto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3437

Abstract

Introduction: This study uses CAR, NPL, LDR, BOPO, and ROA variables to analyze comparative financial performance. This study focuses on banking firms that were listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2024.Methods: This research is a quantitative study with a comparative approach, processing data using SPSS 27.00 software and using the Wilcoxon Signed Rank test. Secondary data comes from documentation studies of the Indonesian Stock Exchange, companies’ annual financial reports, and other official sources.Results: Purposive sampling was used to select 26 banking companies as samples that met the research requirements. The research findings showed no significant differences in the CAR ratio between the pandemic and post-pandemic periods, reflecting the banking sector’s ability to maintain capital stability amid economic pressures. However, there were significant differences in the NPL, LDR, BOPO, and ROA ratios. During the pandemic, increases in NPLs and BOPO occurred due to decreased debtor repayment capacity and increased risk management costs, while decreases in LDR and ROA occurred due to weakened credit demand and increased operational costs and credit risk.Conclusion and suggestion: This research shows that the COVID-19 pandemic has significantly impacted banking financial performance. These findings are expected to serve as a reference for banking industry players, investors, and regulators in developing post-COVID-19 policy strategies. Keywords: CAR, NPL, LDR, BOPO, ROA, Financial Performance, Pandemic Covid-19
THE IMPACT OF ACCOUNTING DIGITALIZATION ON MSMEs’ FINANCIAL PERFORMANCE: A RESOURCE-BASED VIEW PERSPECTIVE IN THE CONTEXT OF FINANCIAL LITERACY AND GREEN FINANCE Saraswati, Esti; Yuliarti, Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3495

Abstract

Introduction: This study investigates the impact of accounting digitalisation, financial literacy, and access to green finance on the financial performance of micro, small, and medium enterprises (MSMEs) in Patikraja District, Central Java, Indonesia. Method: Using a quantitative explanatory design, data were collected from 150 valid questionnaires via purposive sampling, with the sample size determined using Slovin’s formula. Multiple linear regression analysis with SPSS version 25 was employed, supported by validity, reliability, and classical assumption tests. The results show that all three independent variables significantly influence MSME financial performance. Among them, financial literacy exerts the strongest positive effect, followed by accounting digitalization and access to green finance. Results: These findings demonstrate that financial knowledge and digital accounting adoption are essential for profitability, efficiency, and resilience, while sustainable financing further supports eco-friendly practices and long-term stability. This study contributes to the Resource-Based View (RBV) literature by integrating financial, technological, and sustainability perspectives. It offers practical implications for policymakers to strengthen literacy programs, expand access to digital tools, and improve MSME access to green finance. Keywords: Accounting Digitalisation, Financial Literacy, Financial Performance, Green Finance, MSMEs
EKSPLORASI PEMANFAATAN ASET DAERAH OLEH UMKM SEBAGAI SUMBER POTENSI PENDAPATAN ASLI DAERAH Susiastini, Anissa; Fikri, Ali
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3602

Abstract

Introduction: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting Regional Original Revenue (PAD). In Mataram City, many MSMEs use public assets, but their contribution to PAD is still limited. This study aims to analyse the utilisation of regional assets by non-tax MSMEs and formulate strategies to optimise their contribution to PAD.Methods: This study uses a qualitative phenomenological approach to explore how non-tax MSMEs in Mataram City utilise regional assets. Data were obtained through interviews, observations, and documentation, then analysed using a case study method.Results: The findings reveal that the utilisation of regional assets by non-tax MSMEs in Mataram City has contributed positively, though not optimally, to Regional Original Revenue (PAD). Most MSMEs with daily revenue above Rp1,000,000 have not yet fulfilled their tax obligations, instead paying through rental and sanitation fees. The study also indicates that regulatory clarity, asset inventory, and improved public facilities are key strategies for optimising MSMEs’ productivity and increasing PAD contribution.Conclusion and Suggestion: Although the contribution of Micro, Small, and Medium Enterprises (MSMEs) to Regional Original Revenue (PAD) in Mataram City remains limited, they play an essential role in utilising regional assets and supporting local economic growth. Only a small portion of MSMEs contribute through taxes or levies, while most help the economy indirectly through employment and innovation. The study suggests that local governments should improve asset management, adjust contribution schemes, and provide better facilities to enhance MSME productivity and long-term contributions to PAD. Keywords: Micro, Small, and Medium Enterprises (MSMEs); Regional Assets; Regional Original Revenue (PAD); Local Economic Growth; Mataram City

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