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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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INDONESIA
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
 86   87   88   89   90 
Antara Syar'i dan 'Spill': Bagaimana Konten Dakwah Fashion di Media Sosial Membentuk Perilaku Konsumtif Mahasiswi Pendidikan Agama Islam? Rohmatin, Alfa; Ridwan, Endan Hamdan; Gandara, Tedi; Permana, Diansyah; Masitoh, Imas
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.v14i4.3329

Abstract

Introduction: The proliferation of dakwah fashion content on social media, driven by influencers, has created a cultural paradox where Islamic values intersect with consumerism. While this phenomenon is assumed to influence purchasing decisions, its actual impact on individuals who are religiously educated remains empirically under-researched. This study aims to analyze the influence of social media usage intensity and dakwah fashion influencers on the consumption behavior of female Islamic Education (PAI) students in Indonesia. Methods: A quantitative approach was employed, using a total sampling method (census) to involve 50 active female students from the PAI program at STIT Al-Azami Cianjur. Data were collected through a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression, including classical assumption tests. Results: The statistical analysis yielded a counterintuitive yet significant outcome. The findings indicate that neither the intensity of social media usage nor the influence of dakwah fashion influencers had a statistically significant effect, either partially or simultaneously, on the students' consumptive behavior (p > 0.05). The model’s coefficient of determination (R-Square) was also extremely low, confirming a weak explanatory power. Conclusion and suggestion: This study concludes that female PAI students exhibit a form of "critical immunity" to the commercial persuasion embedded in dakwah fashion content. It is argued that their formal religious education fosters a critical religious literacy, enabling them to separate aesthetic appreciation from consumptive action. These findings challenge the generalized assumption of influencer power and underscore the necessity of segmenting Muslim consumers not just by piety, but by their level of critical religious education. Future qualitative research is recommended to explore the cognitive mechanisms behind this immunity. Keywords: Consumptive Behavior, Dakwah Fashion, Influencer, Islamic Education Student, Social Media.
THE EFFECT OF WORK ASSESSMENT AND WORKLOAD ON JOB SATISFACTION AND ITS IMPACT ON EMPLOYEE PERFORMANCE Mufida, Amalina; Sawitri, Dyah; Santoso, Nugroho Agus
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.v14i4.3340

Abstract

Introduction: This study aimed to determine the influence of performance assessment and workload on job satisfaction, which has an impact on employee performance at the Mojokerto Regency DPRD secretariat office.Methods: This research uses a quantitative approach. The population of this study consists of 52 employees working at the Mojokerto Regency DPRD Secretariat office. Research that uses all members of the population is called a total sample or census. This study employs a research instrument in the form of a questionnaire. The respondents’ answers are then tabulated and processed using the Warp PLS Version 6 program.Results: Research findings indicate that the impact of work assessment on employee satisfaction has not been proven to be significant. This is due to employee dissatisfaction with their performance assessment. It has been proven that workload has a significant impact on employee satisfaction; this means that effectively managing the existing workload can have a positive impact on increasing employee job satisfaction. It is not proven that work assessment has a significant effect on performance. This demonstrates that performance assessment is subjective. It is proven that workload has a significant impact on performance. It has been proven that the higher the workload assigned, the greater the employee’s performance will increase. It is proven that employee satisfaction has a significant effect on performance; this is proven by the fact that employee performance provides satisfaction for the employees themselves. It is proven that work assessment has an impact on performance through job satisfaction. It has been proven that workload has an impact on performance, as measured by job satisfaction, at the Mojokerto Regency DPRD Secretariat Office. Keywords: Performance Appraisal, Workload, Job Satisfaction, Employee Performance
BUSINESS DEVELOPMENT OF CARDIOVASCULAR CENTER OF EXCELLENCE AT CIKALONGWETAN REGIONAL PUBLIC HOSPITAL Sari, Devy Ike Mustika; Hendri, Meriza
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.v14i4.3354

Abstract

Introduction: Cardiovascular disease is the leading cause of death in both Indonesia and the world. However, West Bandung Regency still lacks adequate specialized referral services. RSUD Cikalongwetan is responding to this urgent need by developing a business plan for establishing a premier cardiovascular care unit. This study aims to formulate a business strategy by analyzing internal and external environments, marketing, finance, operations, human resources, and investment feasibility based on key financial indicators. Methods: The research employs a descriptive qualitative method, utilizing techniques such as observation, internal document review, and secondary data analysis from the Ministry of Health and the World Health Organization (WHO). Analytical tools used include SWOT, IFAS-EFAS, Design Thinking, the Business Model Canvas, and the Timmons Model. Financial projections are evaluated using Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, Return on Investment (ROI), and Profitability Index. Results: The results indicate a strong market growth potential with a compound annual growth rate (CAGR) of 30.79% and a Net Profit Margin of 6.68%. The investment proves highly feasible, with a positive NPV, an IRR of 45%, a Payback Period of 1 year and 11 months, and a Profitability Index of 2.14. The ROI is 146.23%, strong mid-term profitability, and financial efficiency. RSUD Cikalongwetan also demonstrates strengths in referral network integration, cost control, and human resource readiness. The development of cardiovascular services at RSUD Cikalongwetan presents both high business and social potential. With a focused strategy, interdepartmental synergy, and stakeholder support, the service is poised to become a reliable regional referral center. It is recommended that the hospital strengthen clinical coordination systems, accelerate investment in diagnostic equipment, and foster cross-sector strategic collaborations to ensure long-term sustainability. Keywords: Business Planning, Cardiovascular Services, Hospital, Healthcare Strategy.
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021 – 2023 Permatasari, Putri Indah; Handayani, Alberta Esti
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.v14i4.3364

Abstract

Introduction: The purpose of this study is to analyze the effect of transfer pricing, thin capitalization, and profitability on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021-2023 period.Methods: This study employed a quantitative method, utilizing secondary data in the form of company financial reports obtained through the IDX website and documentary techniques. The population used was the food and beverage subsector on the IDX for the 2021-2023 period, with a sample of 22 companies selected purposively. The analysis method used was descriptive analysis.Results: The study's F-test revealed that transfer pricing, thin capitalization, and profitability variables collectively had a significant impact on tax avoidance. Meanwhile, the t-test results showed that transfer pricing and thin capitalization variables were associated with tax avoidance. Meanwhile, the profitability variable did not affect tax avoidance. Keywords: Transfer Pricing, Thin capitalization, Profitability, Tax avoidance
ANALISIS PENGARUH LEVERAGE, CORPORATE GOVERNANCE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Nabila, Devita Mia Divia; Suprianto, Didik Tugas; Handayani, Alberta Esti
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.v14i4.3367

Abstract

Introduction: Tax avoidance is an essential issue in taxation that often exploits regulatory gaps or legal ambiguities in complex transactions. This practice poses a challenge for tax authorities in enforcing compliance. This study examines the influence of leverage, corporate governance, and transfer pricing on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2021-2023.Methods: The method employed is quantitative, utilising secondary data from a total sample of 35 companies over three years, resulting in a total of 65 data observations. The analysis methods employed in this research include descriptive statistics, classical assumption tests (such as normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Additionally, t-tests, F-tests, and multiple linear regression analyses are conducted, along with the coefficient of determination, using SPSS version 25.Results: Leverage and transfer pricing have a significant impact on tax avoidance, whereas corporate governance does not. All three variables — leverage, corporate governance, and transfer pricing —have a substantial effect on tax avoidance. Keywords: Leverage, Corporate Governance, Transfer Pricing, Tax Avoidance
PENGARUH BIAYA PRODUKSI DAN BIAYA KUALITAS TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2021-2023 Rosyida, Putri Adnani; Handayani, Alberta Esti
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.v14i4.3370

Abstract

Introduction: This study examines the impact of production costs and quality costs on sales in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The background of this research is based on the importance of efficient cost management in maintaining the company’s competitiveness. This study aims to analyze the impact of these two variables on sales. Method: This research employs a quantitative approach, using documentation methods to gather data from companies' annual financial statements. Result: The analysis indicates that both production and quality costs have a significant effect on sales, both simultaneously and partially. These findings suggest that efficient cost management can drive sales growth. Therefore, this research makes meaningful contributions to companies in helping them develop more effective business strategies. Keywords: Production Costs, Quality Costs, Sales, Manufacturing Companies, Indonesia Stock Exchange
PENGARUH KESADARAN WAJIB PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI MODERASI Lorista, Firshona; Subroto, Melvin Rahma Sayuga
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.v14i4.3404

Abstract

Introduction: Taxpayer compliance in Indonesia remains a significant concern, despite advancements in awareness and understanding of tax obligations. This study aims to examine the influence of taxpayer awareness and comprehension on individual taxpayer compliance, with tax consequences serving as a moderating variable.Method: A quantitative methodology was employed, utilizing a sample of 86 respondents selected via simple random sampling. Data were gathered via a structured questionnaire employing a five-point Likert scale and analyzed with SmartPLS 4.0 for Partial Least Squares Structural Equation Modeling (PLS-SEM).Result: The findings demonstrate that taxpayer knowledge and comprehension significantly enhance compliance. The R-square value of 0.874 for the compliance variable indicates substantial explanatory power of the model. The moderating effect of tax penalty was determined to be statistically insignificant. This research contributes to the literature by addressing the gap in studies on digital investor taxpayers in Indonesia and highlights the limited significance of sanctions as moderating factors. The results underscore the need to improve taxpayer education and awareness initiatives to foster sustained compliance behavior. Keywords: Compliance level, Taxpayer awareness, Taxpayer understanding, Tax sanctions, Theory of Planned Behavior, SmartPLS.
PERAN MEDIA, PROFITABILITAS, DAN LEVERAGE DALAM PENGUNGKAPAN EMISI KARBON PADA SEKTOR PERTAMBANGAN : (STUDI EMPIRIS TAHUN 2021-2023) ‘Aisy, Nadia Rohadatul; Nahar, Aida
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.v14i4.3417

Abstract

Introduction: Climate change has become a pressing global issue, sparking intense discussions worldwide. Climate change, as an international phenomenon, has become the most significant environmental challenge currently facing the world. Environmental disclosure related to carbon emissions is still voluntary in Indonesia, and few entities have implemented it. The goal of this study is to analyze the impact of media exposure, profitability, and leverage on carbon emission disclosure by many mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023.Methods: This study employs a quantitative methodology, selecting research samples through purposive sampling in SPSS software. The focus of this study is on the mining sector listed on the IDX from 2021 to 2023, with research data consisting of financial reports obtained from the IDX website. Results: The study found that the media exposure variable has a significant positive influence on carbon emissions disclosure, as does the profitability variable. Meanwhile, the leverage variable in this study was found to have a significant negative influence on carbon emissions disclosure. Conclusion and suggestion: Media exposure and profitability have been shown to have a significant positive effect on carbon emission disclosure, while leverage has an adverse effect. The measurement index of the dependent variable, which refers entirely to the research by Choi et al. (2013), and the relatively small number of research variables are limitations of this study. Further research is expected to re-examine this by developing several other variables, updating the sample to the latest period, and extending the research period. Keywords: Media Exposure, Profitabilitas, Leverage, Pengungkapan Emisi Karbon
IMPACT OF INTEGRATED REPORTING ON FIRM VALUE: SYSTEMATIC LITERATURE REVIEW EVIDENCE FROM ASIA Praditya, Krisna; Yusnaini, Yusnaini
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.v14i4.3433

Abstract

Introduction: This study aims to analyze the impact of Integrated Reporting on firm value in various industries, both domestically and internationally, that have already adopted Integrated Reporting. The theory used in this study is called the stakeholder theory.Methods: This study examines 20 articles from the 2019–2024 study period, out of 999 articles retrieved from the Scopus, Sinta, and Google Scholar databases using the Publish or Perish software.Results: The study shows differences between a few studies on the impact of integrated reporting on firm value. The majority of respondents indicate that there is a positive impact of integrated reporting on firm value. Keywords: Firm value, Integrated reporting, Systematic literature review
PENGARUH PROMOSI DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN PRODUK ELEKTRONIK DI SHOPEE Nurmala, Putri; Widiyanti, Wiwik; Susilowati, Isnurrini Hidayat; Marginingsih, Ratnawaty
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.v14i4.3436

Abstract

Introduction: The rapid development of digital information systems has shifted shopping patterns from traditional offline activities toward online transactions. Shopee, as a central e-commerce platform in Indonesia, implements promotional programs and utilizes user-generated reviews, both of which play a crucial role in shaping consumer purchasing behavior, especially for high-value electronic products. This study investigates the influence of promotions and online reviews, either individually or in combination, on purchasing decisions.Methods: A quantitative approach was applied, involving 198 respondents residing in the Greater Jakarta region who had experience buying electronic products through Shopee. Data were gathered using an online questionnaire and analyzed with multiple linear regression through SPSS version 27Results: The findings indicate that promotions have a significant influence on consumer purchasing, with a regression coefficient of 0.230 (p < 0.05). This considerable effect occurs because promotional programs, such as discounts, cash back, and free shipping, create a psychological stimulus that increases consumers’ desire and urgency to purchase electronic products. In comparison, online reviews provide a more substantial impact, reflected by a regression coefficient of 0.416 (p < 0.05). The more significant influence of online customer reviews stems from the fact that credible and detailed reviews enhance consumer trust, reduce perceived risk, and serve as a form of social proof that validates product quality. When considered together, both variables demonstrate a significant effect on purchasing outcomes (p < 0.05), with an R² value of 0.641. These results suggest that Shopee and similar e-commerce platforms should strengthen their promotional strategies and effectively manage online reviews to build consumer confidence and increase purchasing decisions for electronic products. Keywords: Promotion, Online Customer Review, Purchase Decision, E-commerce, Electronic Products.

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