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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)
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
OPTIMIZING EMPLOYEE PERFORMANCE: THE ROLE OF KNOWLEDGE MANAGEMENT, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, AND INNOVATIVE BEHAVIOR Taqiyyuddin, Hafizh Najwan; Arifin, Noor
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.v15i1.3565

Abstract

Introduction: The tobacco industry, particularly cigarette manufacturing, remains a strategic sector that significantly contributes to the Indonesian economy. In addition to contributing to taxes and excise, this sector also absorbs a large workforce. Within it, employees play a crucial role in maintaining the production process so that it continues to run effectively and efficiently. Therefore, employee performance is a crucial aspect that needs to be continuously improved. In the current era of rapid globalization, this study aims to examine the causal relationships among Knowledge Management (KM), Organizational Citizenship Behavior (OCB), and Innovative Behavior (IB) and employee performance.Methods: This study aims to test hypotheses about the causal relationship between two variables. Data were collected by distributing questionnaires to employees of PR Nunut Urip. The sample size for this study was determined using saturated sampling. Consequently, the sample size for this study was 81 individuals.Results: This study found that knowledge management positively influences employee performance at PR. Nunut Urip. This indicates that employee knowledge is crucial to achieving the company's desired work results. In this study, OCB did not affect to employee performance, as the work culture and environment did not support prosocial and collaborative behavior. The innovative behavior variable had a positive influence on employees. This indicates that employees can apply new ideas to solve existing problems in the field. Keywords: Innovative Behavior, Knowledge, Knowledge Management, Organizational Citizenship Behavior
ANALISIS ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SAHAM LQ45 ATAS PENGUMUMAN RESHUFFLE KEDUA KABINET PEMERINTAHAN PRESIDEN PRABOWO Ariyani, Natashia Amelia; Trimeiningrum, Eny
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.v15i1.3576

Abstract

Introduction: This study investigates the Indonesian stock market's reaction to the announcement of President Prabowo's second cabinet reshuffle on September 8, 2025. He primary objective is to evaluate whether this political event influences stock price fluctuations and trading volume, thereby illustrating the market's capacity to effectively integrate new public information. Methods: Utilizing a quantitative approach, the research applies an event study methodology to identify unusual returns through the Market-Adjusted Model. One sample test is utilized to determine the significance of these non-normal returns, while A Paired Samples T-test investigates differences in TVA before and after the event. The sample of equities listed in the LQ45 Index was observed within an 11-day window comprising five trading days before and after the announcement date.Results: The analysis indicates statistically significant abnormal returns on days t+1, t+2, and t+4 post-reshuffle, demonstrating investors' responsiveness to political developments. Conversely, no statistically significant changes in trading volume activity were detected between pre- and post-event periods, suggesting that investor trading behavior remained largely unaltered despite price movements.Conclusion and Suggestion: This research underscores the transient effects of political events on financial markets and emphasizes the need for investors and policymakers to prepare for potential short-term disruptions following significant political announcements. Keywords: Abnormal Returns, Cabinet, Event Study, , Information, Trading, Reshuffle, Volume Activity,
ANALYSIS OF STOCK INVESTMENT INTENTIONS AMONG STUDENT INVESTMENT COMMUNITY MEMBERS IN YOGYAKARTA Maulana, Bima Rahmat; Rini, Poppy Laksita
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.v15i1.3578

Abstract

Introduction: This study analyses the factors influencing young people’s stock investment intentions among members of the student investment community in Yogyakarta.Methods: This research is quantitative. Data were collected using a questionnaire and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software. The sampling technique used was purposive, with a sample of 152 members of the student investment community in Yogyakarta. The data were analysed for Reliability and Validity tests, discriminant validity tests, R-square tests, Path coefficients tests, and hypothesis tests. Results: The findings indicate that Attitude towards behaviour, Subjective norms, and perceived behaviour have a positive and significant effect on stock investment intentions. The regression analysis yielded an R² of 0.608, indicating 60.8% of the variance explained. Meanwhile, the p-values for the variables Attitude Toward Behaviour, Subjective Norms, and Behavioural Control were 0.000 (<0.05), indicating significant influence on investment intentions.Conclusion: These findings confirm that improving literacy and practical investment training are crucial for building students’ confidence and readiness to invest in the capital market. Therefore, universities and the investment community recommend developing investment training programs, stock market simulations, and practice-based financial education.Further research is recommended to include variables such as financial confidence, the influence of digital influencers, and prior investment experience, and to expand the sample across various regions to obtain more representative results. Keywords: Attitude Toward Behaviour, Behavioural Control, Perceived Stock Investment Intention, Subjective Norms
The Effect of Profitability and Dividend Policy on Firm Value : (A Case Study on Manufacturing Companies Listed in the Jakarta Islamic Index for the Period 2019–2024) Erwin, Erwin; Zuliansyah , A.; Pratomo, Dimas
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.v14i4.3581

Abstract

Introduction: This study aims to analyze the effect of profitability and dividend policy on firm value among manufacturing companies listed on the Jakarta Islamic Index (JII) during the 2019–2024 period. Firm value in this research is measured using the Price-to-Book Value (PBV) ratio as an indicator of investor perceptions of the company’s prospects. Methods: A quantitative approach is employed, utilizing multiple linear regression analysis with secondary data derived from the annual financial reports of six manufacturing companies selected through purposive sampling. Results: The results of this study are expected to provide empirical evidence on the role of profitability and dividend policy in influencing firm value, supporting signaling theory and stakeholder theory in the context of investment decision-making. This research also offers practical implications for company management in formulating appropriate financial strategies to enhance firm value and investor appeal. Keywords: Profitability, Dividend Policy, Firm Value, Jakarta Islamic Index, Manufacturing Companies
PURCHASE INTENTION AS A MEDIATOR BETWEEN SOCIAL MEDIA MARKETING AND MARKETPLACE IN PURCHASE CONVERSION, WITH PERCEIVED SCARCITY AS A MODERATOR: (A STUDY IN KUPANG CITY, EAST NUSA TENGGARA) Kamuri, Klaasvakumok Jehezkielomi; Mumu, Noldy Danny Paul
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.v15i1.3607

Abstract

Introduction: Digital transformation has significantly altered the marketing landscape and consumer behavior, with social media and online platforms becoming the primary venues for interaction between businesses and the public. This change not only presents new opportunities but also challenges in converting consumer interest into actual purchases. This research explores how consumer engagement in the digital world contributes to purchasing decisions and how perceptions of product limitations strengthen that relationship.Methods: Using a quantitative approach through an explanatory research design, data were collected from 180 respondents from the Kupang City community using closed questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method.Results: The research results indicate that marketing activities on social media and digital platforms have a significant influence on purchasing decisions, both directly and indirectly through increased consumer interest. The findings also indicate that the perception of product exclusivity (scarcity) can strengthen the urge to make a purchase.Conclusion and suggestion: The implications of this research emphasize the importance of digital communication strategies that focus on creating value, trust, and urgency in building purchasing decisions in a competitive digital environment, especially in the context of developing local areas like Kupang City. Keywords: Digital Consumer Behavior, Marketing Communication, Online Interaction,  Product Exclusivity, Purchase Conversion
PENGARUH GREEN ACCOUNTING, PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN. Munawaroh, Janatul; Rifan, Dinda Fali; Nurhayati, Nurhayati
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.v15i1.3625

Abstract

Introduction: This study aims to analyze the influence of Green Accounting, Islamic Corporate Social Responsibility, and Intellectual Capital on the value of mining companies listed on the Indonesian Sharia Stock Index in 2019-2024. This study focuses on the growing need for sustainable business practices aligned with Sharia principles, as well as on the importance of transparency and resource efficiency in enhancing firm value in investors' eyes.Methods: This study uses quantitative research with a clause-associative approach, employing multiple linear analysis techniques, supported by SPSS software version 27. The study uses 87 company patterns and eight company samples, employing purposive sampling with specific sample criteria.Results: This study indicates that Green Accounting has a partial effect on firm value. In contrast, Islamic Corporate Social Responsibility has no significant effect on firm value, and Intellectual Capital has no effect on firm value. However, all three variables simultaneously influence firm value.Conclusion and suggestion: Based on the analytical findings tested, it can be concluded that Green Accounting has a partial positive effect on firm value. Meanwhile, Islamic Corporate Social Responsibility and intellectual capital have no significant effect on firm value. However, Green Accounting, Islamic Corporate Social Responsibility, and Intellectual Capital simultaneously influence firm value. Future researchers should expand the research period to provide a comprehensive overview of consistency. Furthermore, they could include other companies, not just mining companies, but also other sectors or non-Sharia companies. Adding variables and improving the research measurement methods could yield a more diverse set of firm values. Keywords: Company Value, Green Accounting, Intellectual Capital, Islamic Corporate, Social Responsibility
ANALISIS PENGGUNAAN MACHINE LEARNING TERHADAP PREDIKSI JUMLAH NASABAH PADA PRODUK AMANAH DI PT. PEGADAIAN CPS PANGKAJENE Randy Arya Renaldi; Muhammad Rais Rahmat Razak; Haslindah, Haslindah; Rahman Yakub
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.v15i1.3638

Abstract

Introduction: This study aims to analyze the use of machine learning in predicting the number of customers for Amanah products at PT. Pegadaian CPS Pangkajene. The issues examined include the application of machine learning, the selection of the most effective algorithm, and factors affecting prediction accuracy. Methods: The study uses a quantitative approach, drawing on historical customer data over five years. The three machine learning models compared are SARIMA, Random Forest, and Linear Regression. Results: The SARIMA model achieved the best performance, with a Mean Absolute Error (MAE) of 2.61%, a Root Mean Square Error (RMSE) of 2.94%, and a Mean Absolute Percentage Error (MAPE) of 8.58%. This model is the most accurate in predicting trends and seasonal patterns in customer numbers. The Linear Regression model showed less accurate results, while Random Forest excelled in reliability but was still less accurate than SARIMA.Conclusion and suggestion: The application of machine learning, especially SARIMA, can be a strategic tool for business planning and decision-making in the Islamic finance sector, providing data-based recommendations to improve the performance of Amanah products. Keywords: Amanah Product, Customer Prediction, Machine learning, Marketing Strategy, PT. Pegadaian,  SARIMA
DETERMINAN KEMISKINAN DAN KETIMPANGAN PENDAPATAN DALAM KONTEKS PEMBANGUNAN EKONOMI DAERAH: STUDI EMPIRIS Karto, Andriani; Pasaribu, Sandi Hasudungan; Fonataba, Herman Paulus
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.v15i1.3639

Abstract

Introduction: Poverty and income inequality remain fundamental challenges in Indonesia's regional economic development, where despite declining absolute poverty rates during decentralization, consumption inequality has significantly increased, offsetting the positive impacts of consumption growth on poverty reduction. Income inequality demonstrates a positive and substantial impact on poverty prevalence, while unemployment, human development, fiscal transfers, and employment structure significantly influence these phenomena through complex transmission mechanisms.This study analyzes the determinants of poverty and income inequality in regional economic development contexts, examines the mediating role of income inequality in the relationship between macroeconomic determinants and poverty, and identifies heterogeneous determinant patterns across regions with different geographical and structural economic characteristics.Method: This quantitative explanatory research employs balanced panel data from 34 districts/cities during 2019-2023 (170 observations), utilizing Fixed Effect Model and Random Effect Model regression analysis with Generalized Method of Moments system estimation, mediation analysis using Baron and Kenny method, and heterogeneity analysis across urbanized, transitional, and rural regions.Results: Income inequality emerges as the strongest determinant of poverty (β = 18.45, p < 0.01), followed by the open unemployment rate, the Human Development Index, and economic growth. The informal employment structure constitutes the strongest predictor of income inequality (β = 0.0034, p < 0.01). Income inequality serves as a partial mediation, with a 32% mediation proportion for the employment structure pathway and 24% for the economic growth pathway. Substantial heterogeneity exists across regional typologies, where HDI becomes critical in urbanized areas while income redistribution proves more crucial in rural regions.Conclusion: Integrated development policies encompassing the structural transformation of informal employment, human resource investment strengthening, and the implementation of inclusive growth with differentiated approaches based on regional typologies are recommended to reduce poverty and inequality effectively. Keywords: Economic Growth, Human Development Index, Income Inequality, Poverty, Regional Development.
PENGARUH RETRIBUSI DAERAH, HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN, DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH TERHADAP PENDAPATAN ASLI DAERAH JAWA TENGAH PERIODE 2021-2023 Melindawati, Clara Putri; Kurniawati, Lintang
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.v15i1.3642

Abstract

Introduction: This study uses Regional Retribution, Separate Regional Wealth Management Income, Other Legitimate Regional Income to see how the three variables affect the Regional Original Income off all Regencies/Cities in Central Java for the 2021-2023 period. Methods: Descriptive Statistical Tests, Classical Assumption Tests, and Multiple Linear Regression Analysis uses to analyze the influence between variables using SPSS analysis statistics because this study is a quantitative study.Results: The results indicate that Regional Retribution does not significantly and negatively affect Revenue Original Income, Separated Regional Wealth Management Income significantly and negatively affects Regional Original Income, and Other Legitimate Regional Income does not significantly and negatively affect Regional Original Income.Conclusion and suggestion: The increase in revenue from Separated Regional Wealth Management Income has not been able to maximize Regional Original Income. In addition, the less than optimal revenue from Regional Retribution and Other Legitimate Regional Income has not been able to drive an increase in Regional Original Income. This is influenced by other variables that can increase Regional Original Income, such as 8.6% of the determination coefficient (R2), can be interpreted ad independent variabeles in the study affecting Regional Original Income by 8,6%, while other factors affect 91.4%. The scope of the next study must be expanded, use a longer period, and other variables such as Regional Tax can be added for more accurate results. Keywords: Legitimate Regional Original Revenue, Regional Original Revenue, Regional Retribution, Revenue from the Management of Separated Regional Assets
THE INFLUENCE OF SERVICE QUALITY, CUSTOMER TRUST, AND WORD OF MOUTH ON TRANS BANYUMAS USER DECISIONS Rahayu, Siti; Astuti, Herni Justiana; Bagis, Fatmah; Utami, Restu Frida
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.v15i1.3645

Abstract

Introduction: Public transportation plays a vital role in supporting people’s mobility, particularly amid growing competition from technology-based services. Trans Banyumas is here to provide modern, comfortable, and affordable public transportation. However, there are still obstacles related to the perception of service quality, trust level, and the effectiveness of word-of-mouth that can affect user decisions. This study will examine how the influence of service quality, customer trust, and word-of-mouth communication affects people’s decisions about using Trans Banyumas.Methods: This research uses a quantitative, associative approach. The sample size was 159 respondents, selected using purposive sampling criteria, including those who had used Trans Banyumas in the last three months. Data were collected through live and online questionnaires and then analyzed using multiple linear regression in SPSS version 27.Results: The analysis findings indicate that service quality, customer trust, and word of mouth have a positive and significant impact on user decisions. The conclusion of these findings confirms that consistently improving service quality, strengthening trust, and optimizing user recommendations are effective strategies to encourage decisions to use Trans Banyumas. Keywords: Customer Trust, Service Quality, Word of Mouth, User decision