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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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PENGARUH PERENCANAAN PAJAK YANG DIPROKSIKAN DENGAN EFFECTIVE TAX RATE (ETR) DAN BOOK TO TAX DIFFERENCE (BTD) TERHADAP NILAI PERUSAHAAN: (Studi Empiris: Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024) Anggriani, Luvi; Ramadhanni, Nazwa Safina; Apriliani, Alma
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.v14i4.3455

Abstract

Introduction: This study examines the effect of tax planning, projected using the effective tax rate (ETR) and book-tax differences (BTD), on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period.Methods: The research population consists of all mining companies listed on the IDX within the specified period. The sampling method employed is purposive sampling, resulting in a sample of 11 companies with a three-year observation period, which generates 33 data points. Data analysis was conducted using multiple linear regression analysis with SPSS version 27.Results: The findings indicate that, when examined jointly, tax planning, as projected using ETR and BTD, has a significant effect on firm value. Similarly, when analyzed individually, tax planning projected using ETR has a substantial effect on firm value. Tax planning projected using BTD also having a significant impact on firm value.Implications: These results suggest that effective tax management plays a vital role in enhancing firm value, emphasizing the importance of strategic and lawful tax planning practices within mining companies. The findings also provide policymakers with insights to design tax regulations that balance state revenue interests with corporate financial performance, particularly in highly regulated sectors such as mining. Keywords: Tax Planning, Effective Tax Rate (ETR), Book to Tax Difference (BTD), and Company Value.
MUTU PELAYANAN, MUTU PRODUK, DAN HARGA PENGARUHNYA TERHADAP LOYALITAS PELANGGAN Irawati, Rina; Arifin, Zainul; Ziyad, Ilham Abdillah
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.v14i4.3407

Abstract

Introduction: Customer loyalty is a crucial factor in shaping customer attitudes toward a product, leading to a consistent and sustainable willingness to purchase it over other products. This study examines the relationship between service quality, service products and price to consumer loyalty in UD BS Makmur, Mojokerto. UD BS Makmur is a primary food supplier and is currently undertaking numerous management improvements to maintain its existence amidst intense competition. Methods: The research sample consisted of 60 consumers who used the Roscoe formula and the Accidental Sampling technique. Data analysis was conducted using descriptive statistics and Regression Analysis.Results: The results showed that service quality, product quality, and price significantly influenced customer loyalty; thus, all research hypotheses were accepted. Customers who are satisfied with better service and higher-quality products will make repeat purchases and recommend the company's excellent products to others. If a company's price meets customer expectations and customers perceive the benefits and value of the product, they will be more likely to be loyal to that company. The dominant independent variable was product quality (X2).Conclusion and suggestions: (1) Adding more modern machines, (2) Increasing the number of employees, (3) Providing digital payments, and (4) Ordering online via WhatsApp Business for a quick response Keywords: Service Quality, Product Quality, Price, Customer Loyalty
FINANCIAL LITERACY, FINANCIAL TECHNOLOGY AND MSME PERFORMANCE IN BUNGO DISTRICT: THE ROLE OF MANAGEMENT MEDIATION FINANCE Sophia, Ade; Putra, Wirmie Eka; Hernando, Riski
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.v14i4.3489

Abstract

Introduction: This research examined the effects of financial literacy and financial technology on the performance of MSMEs, with financial management as a mediating variable, in Bungo Regency. Method: This study applied a quantitative research method. Primary data were collected using an online and offline questionnaire, completed by MSMEs in Bungo Regency. The sample size was 391 MSMEs. The study employed Partial Least Squares (PLS)-SEM using SmartPLS 4.1. Results: Financial Literacy gives no effects to the Performance of MSMEs in Bungo Regency as seen by the t-statistic value in 1.804 > 1.96 and also the p-value of 0.071 < sig 0.005,Financial Technology has an effect on the MSMEs performance in Bungo Regency as seen by the t-statistic value of 3.784 > 1.96 and also the p value 0.000 < sig 0.005, Financial Literacy gives an influence toward Financial Management as evidenced by the t-statistic value of 4.766 > 1.96 and also p value of 0.000 < sig 0.005,Financial Technology gives such a n impact toward Financial Management as seen by the t-statistic value of 4.766 > 1.96 and the p-value of 0.000 < sig 0.005, Financial Management gives an influence toward Performance of MSMEs in Bungo Regency as evidenced by the t-statistic value of 6.363 > 1.96 and the p value of value of 0.000 < sig 0.005, Financial literacy gives such an influence tward MSMEs performance in Bungo Regency through financial management as seen by the t-statistic value in 3.634 > 1.96 and also ,the p value of value of 0.000 < sig 0.005,Financial Technology gives such an influence toward performance of MSMEs in Bungo Regency through financial management as evidenced by the t-statistic value of 3,905 > 1.96 and also the p-value value of 0.000 < sig 0.005. Keywords: Financial Literacy, Financial Technology, Financial Management, MSMEs Performance
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Patty, Maria Apriyane; Bura, Manggalawati Tande; Karubaba, Christine Jois
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.v14i4.3591

Abstract

Introduction: Firm value serves as a key indicator of a company’s ability to generate wealth for its shareholders and stakeholders. This study aims to analyse the effect of capital structure and profitability on firm value in Indonesian manufacturing companies. Methods: This quantitative research, employing an explanatory design, utilises the library method and panel data regression analysis, with a fixed effects model, on a sample of 85 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period, resulting in 425 observations. Independent variables include capital structure proxied by the equity ratio, and profitability measured through return on assets and return on equity. In contrast, the dependent variable is firm value, represented by the price-to-book value and Tobin’s Q. Results: Research findings indicate that the equity ratio has a positive and significant effect on firm value, with a coefficient of 0.287 and a p-value of 0.001, supporting the trade-off theory. The return on assets shows a positive and significant effect, with a coefficient of 4.567 and a p-value of 0.000. In contrast, the return on equity demonstrates a positive and significant effect, with a coefficient of 2.145 and a p-value of 0.002. The research model has an R-squared of 0.7234, indicating that 72.34 % of firm value variation can be explained by capital structure and profitability. Conclusion: The findings confirm that capital structure optimisation and profitability enhancement through operational efficiency constitute fundamental strategies for creating firm value for stakeholders in Indonesia's manufacturing sector. Keywords: Capital Structure, Profitability, Firm Value, Manufacturing Companies, Indonesia Stock Exchange
Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 72 pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di BEI Periode 2017-2022 Siregar, Ayu Anjelina
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.v14i4.3429

Abstract

Introduction: in this study focuses on evaluating how the enforcement of PSAK 72, the Revenue from contracts with customers standard, has shaped the financial results of firms in Indonesia’s telecommunications industry traded on its stock exchange. PSAK 72, effective January 1, 2020, replaced PSAK 23 by introducing a five-step revenue recognition model aimed at improving transparency and comparability, which may affect financial ratios. The research seeks to determine whether the levels of profitability, liquidity, and asset efficiency experienced notable changes between the periods preceding and following the implementation of PSAK 72.Methods: In this quantitative comparative study, secondary data were compiled from publicly released financial reports of 13 telecommunications-related firms spanning 2017 through 2022. In this research, financial performance is evaluated using four key metrics: GPM (Gross Profit Margin), NPM (Net Profit Margin), CR (Current Ratio), and TAT (Total Asset Turnover). Data analysis includes descriptive statistics and normality testing, and applies the Wilcoxon Signed Rank Test to assess differences between the pre-implementation period (2017–2019) and the post-implementation period (2020–2022).Results: GPM (p = 0.944) and NPM (p = 0.12) did not differ significantly, whereas CR (p = 0.013) and TAT (p = 0.021) showed significant changes, indicating that PSAK 72 influences liquidity and asset utilisation but not profitability. The findings suggest that applying PSAK 72 influences certain aspects of financial performance, offering insights that management, investors, and regulators can utilise to understand better the financial reporting implications of the new revenue recognition standard. Keywords: PSAK 72, Financial Performance, Gross Profit Margin, Net Profit Margin, Current Ratio, Total Assets Turnover
THE EFFECT OF BETA DETERMINATION ON THE PERFORMANCE OF SHARIA AND NON-SHARIA STOCK PORTFOLIOS USING THE REWARD TO DIVERSIFICATION APPROACH: A STUDY OF THE INDONESIAN STOCK EXCHANGE Tania, Atika; Evana, Einde; Prasetyo, Trijoko
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.v14i4.3474

Abstract

Introduction: Islamic finance is growing rapidly worldwide, as evidenced by the performance of sharia-compliant indices in countries such as Bangladesh and the Dow Jones Islamic Index. The number of Sharia stock investors in Indonesia is also increasing; therefore, it is vital to understand the performance of Sharia stock portfolios and the systemic risks that affect them. The purpose of this study is to examine the effect of beta on the performance of Sharia and non-Sharia stock portfolios in Indonesia.Methods: The research method used is quantitative, with data sources from Yahoo Finance and the IDX website. Beta is a systematic risk that determines the level of portfolio return. The betas used are market beta, accounting beta, fundamental beta, and macroeconomic beta.Results: The simultaneous multiple linear regression indicates that beta has a significant effect on stock portfolio performance. Meanwhile, accounting beta and fundamental beta partially affect the performance of Sharia stock portfolios, while fundamental beta and macroeconomic beta affect the performance of non-Sharia stock portfolios. The difference test between the two performances shows that there is no significant difference between Sharia and non-Sharia stocks. Keywords: Systemic risk, Return, Stock Portfolio Performance
Penyelesaian SP2DK Dan Dampaknya Terhadap Penyajian Laporan Keuangan Pada PT Z Di Gowa Fransiska, Ninda Bella; Sarjono, Bayu
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.v14i4.3502

Abstract

Introduction: “The Letter of Request for Explanation of Data and/or Information,” often referred to as an SP2DK in Indonesia, is an instrument used by the Directorate General of Taxes (DGT) to test the level of taxpayer compliance in their tax reporting, based on data deemed inappropriate or containing indications of irregularities. This study aims to determine how Z L td carried out the SP2DK resolution process in Gowa Regency, and its impact on the presentation of the company’s financial statements.Methods: The research method used is a descriptive, qualitative case study. Data collection techniques included direct observation, in-depth interviews with management and financial staff, and analysis of relevant tax documents and financial statements.Results: The focus of the study was on the SP2DK clarification stages, from identifying the data requested by the tax authority, preparing responses and supporting evidence, to administrative completion and recording its impact in the company’s accounting system. The results show that completing the SP2DK encouraged Z Ltd to correct prior tax reporting, which affected adjustments to accounting records, the recognition of tax expenses, and the presentation of tax obligations in the financial statements. This process also encourages companies to improve the accuracy and transparency of financial reporting and strengthen internal control systems related to tax compliance. It can be concluded that completing the SP2DK not only has implications for taxation aspects but also contributes to improving the quality of financial reporting and overall corporate governance. Keywords: SP2DK, financial statements, taxation, tax compliance, accounting
FAKTOR-FAKTOR YANG MEMENGARUHI PEMILIHAN PROGRAM STUDI DENGAN MINAT MAHASISWA SEBAGAI VARIABEL INTERVENING DI PERGURUAN TINGGI SWASTA DI JAKARTA Caswito, Ade; Lisdiana, Lisdiana; Hidayat, Taufik; Abdullah, M. Thufail; Qalbi, Nabila Asyifa
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.v14i4.3604

Abstract

Introduction: The mismatch between interests and study program selection remains a challenge at many Private Universities (PTS) in Jakarta. This inaccuracy negatively impacts student enthusiasm for learning, academic achievement, and dropout rates. This study aims to analyze factors influencing the decision to choose a study program (Y), with Student Interest (Z) as an intervening variable. The independent variables used include Facilities and Service Facilities (X1), Education Fees (X2), Marketing Communication (X3), Lecturer Competence (X4), Job Prospects (X5), Self-Motivation (X6), and Family Support (X7)Methods: This study used a quantitative method, distributing questionnaires to 119 students at several private universities in Jakarta, and analyzed the data using multiple regression, classical assumption tests, the Sobel test, and the coefficient of determination (Adjusted R²).Results: The research findings show that Job Prospects (X5), Self-Motivation (X6), and Family Support (X7) impact students’ bias in choosing a study program, while other variables do not have a significant effect. The Sobel test indicates that Student Interest (Z) mediates only the influence of Self-Motivation (X6). The research model is valid with R² = 0.733 and Adjusted R² = 0.713. These findings confirm the importance of motivation, family support, and job prospects in students’ academic decisions.Conclusion and suggestion: Job prospects, self-motivation, and family support significantly influenced the decision to choose a study program, while other factors did not. Student interests did not mediate the effect of self-motivation. Universities need to strengthen career guidance and emphasize job prospects to facilitate informed study decisions. Keywords: Five words, Alphabet
PREFERENSI PELAKU USAHA PADA E-COMMERCE TERHADAP LAYANAN LAST MILE DELIVERY Rachmawati, Ika; Utama, Adiguna Sasama Wahyu; Ruhana, Nafisah
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.v14i4.3633

Abstract

Introduction: Last-mile delivery is the critical final stage of the logistics chain, delivering goods from local distribution centers to end consumers and playing a pivotal role in customer satisfaction. To maintain buyer satisfaction and loyalty, e-commerce merchants must select courier service providers with established reputations and proven reliability. This study examines seller preferences regarding courier services, explicitly focusing on last-mile delivery operations.Methods: This research engaged a quantitative approach applying survey methodology. Data collection was conducted through both offline and online questionnaire distribution. The sample comprised 187 e-commerce store owners domiciled in East Java Province, Indonesia. Data analysis was performed using SmartPLS. Results: The findings reveal that performance expectancy in delivery reliability, delivery mode, and delivery cost significantly influences intention to use courier services. Performance expectancy in delivery time emerged as the most dominant factor, demonstrating significant effects both directly on intention to use and indirectly through performance expectancy in delivery cost as a mediating variable. Conversely, performance expectancy in the delivery area did not significantly affect intention to use.Conclusion and suggestion: The findings underscore that courier service providers must prioritize delivery reliability, cost efficiency, mode flexibility, and delivery speed, as these factors constitute primary considerations for e-commerce sellers when selecting last-mile delivery services for customer fulfillment. Future research should expand the scope of investigation and conduct segmented analysis by categorizing sellers by e-commerce platform. The inclusion of variables such as platform-specific internal policies is warranted, given that specific e-commerce platforms operate proprietary integrated logistics services. Keywords: Last-mile, Delivery, Customer, Preference, Service

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