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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

JurnalManeksi
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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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ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE (Studi Pada Indeks LQ 45 di BEI Periode 2015- 2017) James Sylvanus Uly Reke
JURNAL MANEKSI Vol 9, No 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

ABSTRACTDividend or capital gain is one of the goals of the investor or prospective investor in making an investment. The financial performance contained in the financial ratios is often used by investors as information in making investment decisions. Population in this research that all stocks in the LQ 45 index in ISE and is never out of the LQ 45 index from 2015-2017. Purposive sampling used and result in 48 samples of the study. Multiple regression analyses selected in this study with the help of SPSS version 25 with previous data were examined using the classical assumption.The result showed that the independent variables simultaneously have a significant effect on the dividend per share by the Coefficient of Determination (R2 ) is 85,4%. While the partially variable current ratio has no significant effect on the dividend per share. Debt to equity ratio shown a negative also a significant effect on the dividend per share, while earning per share has a significant impact on dividend per share.Keywords: current ratio, debt to equity ratio, earning per share and dividend per share

PENGEMBANGAN OBJEK WISATA ALAM SEBAGAI DAERAH TUJUAN WISATA DI DAERAH PERBATASAN Veneranda Rini Hapsari; Usman Usman; Rissa Ayustia
JURNAL MANEKSI Vol 9, No 2 (2020): Desember 2020
Publisher : Politeknik Negeri Ambon

The development of tourist objects is a common problem in an area that has tourist objects, because if the development is well managed, it will have a positive impact on all parties. If there is a development of a tourist attraction, it will indirectly create business opportunities and increase income in the community. The purpose of this research is to find out and get the results from tourism villages, and from developing tourist objects into tourist villages can expand business opportunities. This study uses a qualitative method. The sampling technique was purposive sampling, data collection techniques used observation, interviews and documentation.The results showed that the development of tourist villages can be seen from the increasing number of tourist visits in Setanga Lestari as well as the characteristics of tourist villages that are the main attraction of developing tourist objects. The participation of the local community can be seen from the support of the community who participated in the development of the tourist village. With this tourism village, it can open business opportunities and increase the income of the people in the area.

STUDENTS’ ERROR IN WRITING TECHNICAL SKILLS BASED ON STAR METHOD AT DTS 2020 Ahmad Nusi; Yelliza Yelliza
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

The purpose of this study is to analyze and figure out the students’ error in writing technical skills based on the STAR method. This is really crucial in order to make the students learn from their writing errors based on STAR method and the teacher is strongly able to help them properly. This study was qualitative with a number of subjects were 15 students who joined the Digital Talent Scholarship 2020 by KOMINFO. Content test based on STAR method carried out to identify the error made by the students. The result of this study was categorized into four levels of error. First, the highest percentage of error was T (Task) 36 %. The second was action (A) with 16 % error in writing technical skill with action. Next was the result, R, with 4 % and the last was the situation with 1.3%. Based on the writer observation in teaching bath 3 DTS 2020, error happened because some of the students did not attend the first meeting of the course. The second reason, error could happen because the students are still confused to distinguish between personality traits and introducing self and technical skills. The last reason was the internet connection during the training done via zoom.

Dampak Kepemilikan Institusional Domestik terhadap Penghindaran Pajak: Peran Thin Capitalization Sebagai Pemoderasi Michelyne Ayuthaya I; Richard F. Simbolon
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Ketidakkonsistenan hasil penelitian mengenai variabel yang mempengaruhi penghindaran pajak dari peneliti sebelumnya menunjukkan bahwa terdapat faktor lain yang turut mempengaruhi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh kepemilikan institusional domestik dan thin capitalization terhadap penghindaran pajak pada perusahaan sektor pertambangan. Untuk menentukan sampel, peneliti menggunakan metode purposive sampling dari data perusahaan yang terdaftar di www.idx.com periode 2018-2019. Analisis dilakukan dengan menggunakan SPSS versi 25 melalui uji statisik deskritif, uji asumsi klasik, dan pengujian hipotesis. Peneliti menemukan bahwa kepemilikan institusional domestik berpengaruh negatif terhadap penghindaran pajak. Selanjutnya, thin capitalization terbukti memperkuat pengaruh sebagai variabel moderasi terhadap penghindaran pajak.

PENGARUH FIRM SIZE, SALES GROWTH, DAN RETURN ON EQUITY TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR Aida Febriyanti; Erna Sulistyowati
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Perusahaan didirikan dengan tujuan untuk menghasilkan keuntungan yang sebanyak-banyaknya. Hal ini bisa terwujud jika perusahaan terus melakukan inovasi agar bisnisnya mengalami pertumbuhan dan meningkatkan daya saingnya. Apabila perusahaan memperoleh laba yang maksimal maka firm value akan mengalami peningkatan. Bagi pemilik bisnis, nilai perusahaan sangat penting karena dapat memengaruhi persepsi investor tentang tingkat kesuksesan perusahaan yang diukur melalui harga sahamnya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari Firm Size, Sales Growth, dan Return On Equity (ROE) terhadap Firm Value pada perusahaan manufaktur yang tercatat di BEI tahun 2017-2019. Perusahaan manufaktur yang tercatat di Bursa Efek Indonesia merupakan populasi pada penelitian ini, sedangkan sampel yang dipakai pada penelitian ini yaitu sebanyak 43 perusahaan manufaktur. Metode analisa yang dipakai pada penelitian ini yaitu regresi linear berganda. Berdasarkan hasil penelitian secara parsial Firm Size dan Sales Growth tidak memberi pengaruh yang signifikan pada Firm Value. Return On Equity (ROE) memberi pengaruh yang signifikan pada Firm Value.

ANALISIS PENERAPAN PROMOTION MIX DALAM MENINGKATKAN JUMLAH NASABAH PADA PD BPR BANK BAPAS 69 KANTOR CABANG MAGELANG UTARA Liya Rizki Dewi Astutik; Andhatu Achsa
JURNAL MANEKSI Vol 9, No 2 (2020): Desember 2020
Publisher : Politeknik Negeri Ambon

Badan Perkredian Rakyat (BPR) which was named the best BUMD 2020 in the award of 2nd Infobank. The purpose of the research carried out in the first trimester of 2020 is to find out how the role of the promotion mix is in increasing the number of customers at PD BPR Bank Bapas 69 North Magelang Branch Office in the first trimester of 2020. Data management and analysis techniques are carried out using descriptive analysis techniques by analyzing previously collected data then presents the data that has been processed in the form of a description that explains the object under study. Data obtained by observing related companies and secondary data in the form of annual reports of branch offices annual reports which are then processed and analyzed based on existing theories. In order to increase the number of customers, PD. BPR Bank Bapas 69 use promotion mix variable such as advertising, personal selling, sales promotion, public relations and publicity, and direct marketing. The results from the research we can see that the promotion mix applied has an effect on increasing the number of customers at PD BPR Bank Bapas 69 North Magelang Branch Office seen from the 2020 branch office annual report.

PENGARUH PERAN BADAN PERMUSYAWARATAN DESA DAN KUALITAS PERANGKAT DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA Agus Wahyudi; Diah Anggeraini Hasri
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Penelitian ini bertujuan untuk menguji pengaruh peran badan permusyawaratan desa dan kualitas perangkat desa terhadap kualitas laporan keuangan desa. Jenis penelitian ini yakni deskriptif kuantitaf dengan pendekatan asosiatif. Adapun sampel dalam penelitian ini yakni ketua badan permusyawaratan desa, kepala desa, sekretaris desa, dan bendahara desa di wilayah Kecamatan Utan Kabupaten Sumbawa, sehingga total responden yakni 36 responden. Hasil penelitian menunjukkan bahwa peran badan permusyawaratan desa berpengaruh terhadap kualitas laporan keuangan desa. kemudian kualitas perangkat desa berpengaruh terhadap kualitas laporan keuangan desa.

Penggunaan Sistem Informasi Manajemen Pada PT. Suara Merdeka Press Semarang Hassyati Syarafina; Alkadri Kusalendra Siharis
JURNAL MANEKSI Vol 9, No 2 (2020): Desember 2020
Publisher : Politeknik Negeri Ambon

Penelitian ini bertujuan untuk mengetahui penggunaan dari sistem informasi manajemen yang ada di PT. Suara Merdeka Press Semarang dalam memyajikan informasi bagi karyawan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan pendekatan kualitatif. Metode Pengumpulan data yang digunakan adalah observasi dan wawancara selama periode magang bulan Januari-Februari 2020. Hasil penelitian ini menjelaskan bahwa PT. Suara Merdeka Press kurang optimal dalam mengoperasikan sistem informasi manajemen agar menjadi evaluasi dan pertimbangan bahwa penggunaan sistem informasi akan mempermudah karyawan dari top level management hingga lower level management agar lebih efektif dan efisien.

PEMBERDAYAAN MASYARAKAT DALAM MENINGKATKAN SEMANGAT KEWIRAUSAHAAN DI DESA SEBENTE Usman Usman; Veneranda Rini Hapsari; Rissa Ayustia
JURNAL MANEKSI Vol 9, No 2 (2020): Desember 2020
Publisher : Politeknik Negeri Ambon

The problem of poverty is not only due to the pressure of economic factors but there are other factors that are more influential, namely the very low human resource factor of farmers. The problems of unemployment and poverty remain problems that have not been resolved properly in the Indonesian government. Unemployment in Indonesia, one of which is the unavailability of jobs for new graduates and lack of adequate human resources. The purpose of this study is to describe how big the role of village heads is in increasing the entrepreneurial spirit for people's lives, in order to improve the welfare of economic life for As a real effort that can be made by the Village Head is to conduct various trainings and assistance for farmers so that they can have skills that they can use, as a provision for them to work. The research method used is descriptive qualitative method. Result: The spirit of service shown by the village head and the approach of a leader figure who is able to provide a good example to the community so that it can influence changes in the mindset of the community itself. Changes in the mindset of the community can occur by conducting a lot of training and mentoring. Conclusion: In this study, the findings are described in several parts: The spirit of service and the approach of a leader who is able to set a good example to the community turns out to influence changes in the mindset of the community for the better. As a solution to the problem of lack of adequate human resources, a lot of training and mentoring can be done.

Pengaruh Profitabilitas, Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak Ulfa Rahayu; Andi Kartika
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Agresivitas pajak adalah suatu tindakan untuk mengurangi pendapatan kena pajak melalui perencanaan secara legal dan ilegal. Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Corporate Social Responbility, Capital Intensity, Ukuran Perusahaan terhadap Agresivitas Pajak. Dalam penelitian ini pengukuran agresivitas pajak menggunkan Effectife Tax Rate (ETR). Populasi penelitian ini ialah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jumlah sampel sebanyak 66 perusahaan dalam periode lima tahun menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan metode analisis linear berganda dengan aplikasi SPSS versi 25. Hasil penelitian menunjukan Profitabilitas, Corporate Social Responsibility, Capital Intensity tidak berpengaruh terhadap agresivitas pajak. sedangkan Ukuran Perusahaan berpengaruh terhadap agresivitas pajak.

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Evandro Adolf Willem Manuputty

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evandro_willem@yahoo.com

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+6281343016488

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evandro_willem@yahoo.com

Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location
Kota ambon,

Maluku

INDONESIA

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Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Evandro Adolf Willem Manuputty

Contact Email evandro_willem@yahoo.com

Phone +6281343016488

Journal Mail Official evandro_willem@yahoo.com

Editorial Address PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location Kota ambon, Maluku INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Evandro Adolf Willem Manuputty

Contact Email
evandro_willem@yahoo.com

Phone
+6281343016488

Journal Mail Official
evandro_willem@yahoo.com

Editorial Address
PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT JL. Ir. M. Putuhena, Wailela-Rumahtiga, Ambon Maluku, Indonesia Kode Pos: 97234

Location
Kota ambon,

Maluku

INDONESIA