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Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
ISSN : 23029560     EISSN : 25974599     DOI : 10.31959
Core Subject : Economy, Science,
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
Articles 936 Documents
THE IMPACT OF EMPLOYER BRANDING ON JOB SEEKER ATTRACTION: THE MEDIATING ROLE OF PERCEIVED EMPLOYER ATTRACTIVENESS AND THE MODERATING EFFECT OF COMPETITOR INFLUENCE - A CASE STUDY OF VJC Tanni, Tanni; Arief, Neneng Nurlaela
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3497

Abstract

Introduction: This research examines the influence of employer branding on job-seeker attraction in the luxury fashion e-commerce industry, using VJC as a case study. Amidst fierce competition in the labor market, especially for digital and creative roles, employer branding is a key strategy to attract top talent. However, challenges arise when companies like VJC have to compete with widely recognized global brands. This study aims to determine whether employer branding is sufficient to drive application intentions, whether its effectiveness depends on perceptions of the company’s attractiveness as a workplace, and whether the presence of competitors affects the relationship. Method: This study uses a quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were obtained from 166 respondents interested in digital technology and products. The three main constructs analyzed were employer branding, perceived employer attractiveness, and job seeker applications, with competitor influence as a moderating variable. Result: Results show that employer branding has no direct effect on application intentions, but significantly affects perceived employer attractiveness, which in turn leads to increased application intentions. Competitor influence is shown to moderate this relationship; when competitor branding is stronger, the effect of perceived attractiveness on application intentions is weakened. These findings confirm that employer branding occurs in a competitive context, where perceptions of competitors largely determine the effectiveness of a company's branding strategy. Keywords: Competitor Influence, Digital Talent, Employer Attractiveness, Employer Branding, Job Seeker Application, Luxury Fashion, Perceived
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT TELKOM INDONESIA (PERSERO) TBK DAN PT INDOSAT TBK TAHUN 2022-2024 Lestari, Ni Luh Eka; Yanti, Ni Nyoman Suli Asmara
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3505

Abstract

Introduction: Financial performance is a crucial indicator for assessing a company’s health and prospects, particularly in the rapidly growing telecommunications sector amid digital transformation. The purpose of this study is to compare the financial performance of two telecommunications companies to assess their effectiveness in financial management and competitiveness.Methods: “This study uses a descriptive quantitative method using financial report data for the 2022–2024 period obtained from the Indonesia Stock Exchange (IDX). The analysis was conducted using financial ratios, including liquidity ratios (current ratio, quick ratio, cash ratio), solvency ratios (DAR, DER), activity ratios (TATO, FATO), and profitability ratios (NPM, ROE, ROI)”Results: The study shows higher liquidity, capital structure, asset utilization efficiency, and profitability than Indosat. The liquidity and solvency are relatively stable, with better asset efficiency and superior profit-generating capabilities from equity and total assets. Conversely, Indosat shows an improving trend in several ratios, but its value remains below Telkom's. These findings provide a proportional financial comparison between state-owned companies and large private operators, and serve as a reference for strategic decision-making in the telecommunications sector. Keywords: Activity, Liquidity, Profitability, Solvency
PERAN ANALISIS FUNDAMENTAL DALAM VALUASI SAHAM DAN PENGAMBILAN KEPUTUSAN INVETASI: STUDI KASUS SAHAM BBCA PERIODE 2020-2024 Ni Wayan Dista Anggreni; Yanti, Ni Nyoman Suli Asmara
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3524

Abstract

Introduction: The purpose of this study is to analyze how fundamental indicators have evolved from 2020 to 2024, and how these dynamics can inform investment decisions regarding BBCA shares. Methods: This research uses a quantitative, descriptive approach, with a primary focus on analyzing the development of BBCA's fundamental stock indicators and their implications for investment decisions. Data collection was conducted through documentation, including financial reports, stock market data, and official publications related to BBCA's performance during the 2020-2024 period. Results: According to fundamental analysis, BBCA's stock valuation for the 2020-2024 period shows a relatively balanced relationship between the share price and its intrinsic value. The relative intrinsic value calculation indicates that the share price does not differ significantly from the estimated fair value. Therefore, BBCA shares can be categorized as having Fair Value. This condition indicates that investors believe BBCA's share price reflects the company's fundamental performance, taking into account both profitability and asset efficiency. So the recommended investment decision is to hold while monitoring price movements, while for prospective investors, the stock is worth considering as a long-term instrument. Keywords: BBCA, Fundamental Analysis, Stock Investment Decisions, Valuation
ANALYSIS OF THE IMPACT OF INFLATION ON POVERTY LEVELS IN EAST NUSA TENGGARA POST THE COVID-19 PANDEMIC (2020–2024) Anin, Vidensia B.; Amarato, Daud
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3536

Abstract

Introduction: This study aims to analyze the impact of inflation on poverty rates in East Nusa Tenggara (NTT) Province during the post-COVID-19 pandemic period, from 2020 to 2024. NTT is one of the provinces with the highest poverty rates in Indonesia and is highly vulnerable to economic fluctuations, including changes in the prices of goods and services (inflation).Methods: This study uses a quantitative approach using simple linear regression analysis. The data used are secondary, obtained from the Central Statistics Agency (BPS) and Bank Indonesia, covering annual inflation and poverty rates in NTT over the past five years. The main objective of this study is to determine the extent to which inflation affects poverty rates in the region. Results: Inflation has a negative and statistically significant effect on poverty rates in NTT. Every 1% increase in inflation is estimated to reduce the poverty rate by 1.47%, with a coefficient of determination (R²) of 0.879. These findings indicate that during the post-pandemic period, low and controlled inflation, coupled with various social assistance policies and economic recovery, contributed to poverty reduction in NTT Keywords: COVID-19, Development Economics, Inflation, Poverty
DO SUSTAINABILITY REPORTING AND FIRM SIZE DRIVE FIRM VALUE? PROFITABILITY’S ROLE Nainggolan, Yohanna Thresia; Sari, Putri Nanda; Setiawan, Doddy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3540

Abstract

Introduction: This study aims to determine the influence of sustainability reports and company size on firm Value with profitability as a variable moderation in energy and mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Based on 110 research populations, there are 29 companies that meet the criteria for determining research samples using the technique Purposive sampling. Methods: Data analysis technique using linear regression analysis multiple regression and Moderated Regression Analysis (MRA) with research methods quantitative.Results: The research results showed that sustainability reports had an effect on firm Value, company size does not affect the value companies, profitability is not able to moderate the influence of sustainability reports on firm Value, and profitability is not able to moderate the influence company size to firm Value.Conclusion and suggestion : The study concludes that sustainability reports have a significant effect on firm value. However, firm size does not influence firm value, and profitability does not moderate the effect of sustainability reports or firm size on firm value. Investors should not base investment decisions solely on firm size and profitability, but should also consider the transparency of sustainability disclosures, as these provide relevant non-financial insights for evaluating long-term investment prospects. Keywords: Company Size, Firm Value, Sustainability Report
PENGARUH SISTEM PENGENDALIAN INTERNAL PIUTANG TERHADAP PIUTANG MACET PADA KOPERASI SIMPAN PINJAM KOPDIT SWASTI SARI DI KANTOR PUSAT KUPANG Atto, Aplonia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3548

Abstract

Introduction: This study investigates the effect of internal control systems on bad debts at the Swasti Sari Credit Union Head Office in Kupang for the period 2021–2023. The rising trend of non-performing loans (NPLs) poses a significant challenge for cooperatives, underscoring the need for an effective internal control system.Methods: The research adopts a quantitative approach using simple linear regression analysis. Data were collected through questionnaires distributed to employees and management involved in loan processing and monitoring. The validity and reliability of the data were tested using SPSS version 21.Results: The internal control system does not have a significant effect on bad debts. The regression equation obtained is Y = 39.314 + 0.145X, with a significance value (p-value) of 0.709 (> 0.05) and a t-count of 0.376, which is lower than the t-table value (2.037). However, the coefficient of determination (R²) is 0.764, indicating that internal control systems can explain 76.4% of the variation in bad debts. In comparison, the remaining 23.6% is influenced by other factors not examined in this study.Conclusion: Although the internal control system contributes to reducing bad debts, its effect is not statistically significant. Other factors, such as credit policy, organizational structure, and collection procedures, should also be considered in strengthening credit management. Keywords: Bad Debt, Credit Union, Financial Control, Internal Control System, Loan Management
CELEBRITY ENDORSEMENT, PACKAGING DESIGN, AND BRAND IMAGE: WARDAH'S STRATEGY TO WIN CONSUMERS' HEARTS IN SEMARANG Khairunnisa, Widarahma Agestha; Putra , Febrianur Ibnu Fitroh Sukono; Anomsari , Ariati; Farida, Ida
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3555

Abstract

Introduction: Indonesia has a high level of consumption, driven by increasing purchasing power. Competition between manufacturers is also intensifying due to the large number of similar products on the market. According to data from the Ministry of Home Affairs' Population and Civil Registration Agency (Dukcapil), Indonesia's population reached 273 million at the end of 2021, with approximately 49.5% being women. Many women are striving to improve their appearance to boost their self-confidence, leading to rapid growth in the cosmetics industry and significant growth in Indonesia.Methods: This research uses a descriptive, quantitative approach, applying survey methods by taking samples from a population and using questionnaires as the primary instrument to collect data.Celebrity endorsements do not significantly influence purchasing decisions for Wardah products, while packaging Design and brand image do.Result: This finding is implemented in the context of marketing Wardah cosmetic products, which places great importance on the product’s visual elements and on consistent brand image management, and is more effective at attracting consumer interest than celebrity appeal. Therefore, the company is strongly advised to focus on developing the visual packaging Design aspect of its marketing strategy and to build a more positive brand image that is relevant to the values that consumers of Wardah products need. Keyword: Brand Image, Celebrity Endorsement, Packaging Design, and Purchase Decision
DUA DEKADE PENELITIAN GREEN ACCOUNTING DI INDONESIA: (SEBUAH SYSTEMATIK LITERATURE RIVIEW) Djasuli, Mohamad; Riyani Agustin, Syifa; Amaliah, Khoirotul; Kurnia Sari, Dewi; Samania, Samania
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3559

Abstract

Introduction: This study systematically maps and analyzes the development of green accounting research in Indonesia over the last two decades (2005–2025). It aims to identify significant trends, methodological patterns, thematic focuses, research gaps, and potential future directions. The topic has gained increasing academic interest in Indonesia, driven by growing demands for environmental responsibility and sustainable business practices. Methods: This qualitative study uses a Systematic Literature Review (SLR) approach to analyze 62 articles published in accredited national journals (Sinta 1 and 2) from 2005 to 2025. Articles were classified by research focus, methodology, and analytical techniques to reveal trends and gaps in the field.Results: These findings indicate a progressive movement in green accounting research, reflecting the increasing integration of environmental responsibility into business and academic discourse. However, the diversity of approaches and inconsistent results among these studies suggest that this field is still evolving and offers significant opportunities for further exploration. Conclusion and suggestion: Green accounting in Indonesia has made significant progress, but remains conceptually and practically diverse. Future research should extend beyond financial perspectives to include behavioral, governance, and sustainability dimensions. Increased awareness, regulatory support, and academic collaboration are essential for green accounting to become a transformative tool for sustainable development. Keywords: Green Accounting, Indonesia, Systematic Literature Review
THE EFFECT OF PRICE, PRODUCT, AND PHYSICAL EVIDENCE ON CONSUMERS’ PURCHASE DECISIONS AT MIE GACOAN JEMBER REGENCY Aminullah, Adimas Ilham; Wardhani, Roro Aditya Novi; Hapsari, Yusita Titi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3562

Abstract

Introduction: The rapid expansion of Indonesia’s fast-food sector has intensified market competition, prompting brands to identify the key drivers of consumer buying behavior. This research investigates how price, product quality, and physical evidence influence consumer purchasing decisions at Mie Gacoan, Jember Branch. The study specifically seeks to assess how each of these variables, both individually and collectively, affects the purchasing behavior of young consumers, who are primarily comprised of students and university-level respondents.Methods: This study adopted a quantitative field research Design, drawing on primary data obtained from 160 respondents selected through purposive sampling. The gathered data were analyzed using multiple linear regression techniques, aided by statistical software to evaluate both the individual (partial) and combined (simultaneous) influences of the examined variables.Results: The results of this study reveal that the three independent variables have a positive and significant impact on consumer purchasing decisions, with product quality identified as the most influential factor. An Adjusted R^2 value of 0.617 indicates that about 61.7% of the variance in purchase decisions is explained by these variables. In contrast, the remaining 38.3% is attributed to other determinants beyond the scope of this model.Conclusion and suggestion: The study concludes that the combination of competitive pricing, high product quality, and appealing physical evidence is the key determinant shaping purchase decisions among young consumers. The practical implications of this research highlight the importance of implementing marketing strategies that prioritize product quality and customer experience to sustain consumer loyalty and strengthen the brand’s competitive position in the fast-food industry. Keywords: Mie Gacoan, Physical Evidence, Price, Product Quality, Purchase Decision
AN EVALUATION OF PATIENT SATISFACTION WITH INPATIENT SERVICES AT UPTD COMMUNITY HEALTH CENTER OF MUMBULSARI, JEMBER REGENCY Lutrianingsih, Lutrianingsih; Wardhani, Roro Aditya Novi; Saputra, Harmawan Teguh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3563

Abstract

Introduction: Patient satisfaction is a crucial indicator of healthcare quality, serving as a benchmark for evaluating service performance in primary care institutions. This study examines how SERVQUAL dimensions affect inpatient satisfaction at UPTD Community Health Centers, Mumbulsari, Jember. Methods: Data were gathered once within a predetermined time frame from patients who had received inpatient care during the preceding three months using a cross-sectional, quantitative strategy. Ninety respondents made up the sample, which was chosen using a combination of purposive and incidental sampling methods and calculated using Ferdinand's formula. The five SERVQUAL dimensions were measured using a standardized questionnaire with a five-point Likert scale. SPSS-supported multiple linear regression was used to examine the data.Results: The findings showed that tangibles, responsiveness, empathy, and assurance all significantly and favorably impacted patient satisfaction, with assurance being the best predictor. Unexpectedly, there was a strong negative correlation between reliability and satisfaction, meaning that as reliability increased, patient satisfaction decreased. This result may indicate problems with measurement validity or reflect a mismatch with patient expectations. With an Adjusted R2 of 0.819, the regression model showed strong explanatory power, indicating that aspects of service quality had an important impact on patient satisfaction.Conclusion and suggestion: It is concluded that improving assurance, responsiveness, empathy, and tangibles should be prioritized in service delivery, while the negative reliability effect requires further investigation to refine measurement tools or manage patient expectations. These findings have practical implications for enhancing primary healthcare management, particularly in strengthening staff competence, service responsiveness, and facility standards to increase overall patient trust and satisfaction. Keywords: Inpatient Care, Patient Satisfaction, Public Health Center, SERVQUAL