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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)
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
ECO-BEHAVIOR MEDIATING ROLE IN GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE Muflihah, Wahyu Shiddiqotul; Kurniawan, Fajar; Wardana, Made Galih Wisnu; Siswanti, Yuni
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.v15i1.3648

Abstract

Introduction: This research aims to examine the role of eco-behavior in moderating the link between environmental performance and green human resource management. Environmental concerns need to be integrated into every business function to strengthen sustainability efforts. Various internal factors can contribute to improving an organization’s environmental performance.Methods: This study recruited 97 participants from the academic community at a university in Yogyakarta, Indonesia. The data were collected through questionnaires and analyzed using SmartPLS. The analysis included checks for validity and reliability, as well as hypothesis testing for both partial and mediation effects.Results: Research findings show that green human resource management contributes to better environmental performance. Eco-behavior also increases due to green HRM practices. In addition, eco-behavior enhances environmental performance. The relationship between green HRM and environmental performance is strengthened through the mediating role of eco-behavior.Conclusion and suggestion: The findings imply that effectively implementing green HRM policies can strengthen eco-friendly behavior within an organization. Such environmentally conscious actions from employees will ultimately enhance the organization’s environmental performance. Future studies could broaden this research by involving more respondents or exploring additional variables and settings. Research conducted across universities in Indonesia could integrate variables like green attitudes, green innovation, and green culture. Keywords: Eco-Behavior, Environmental Performance, Green Human Resource, Management
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA SENTOSA MOTOR Suryanti, Ni Wayan Desi; Sukendri, Nengah
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.v15i1.3652

Abstract

Introduction: The purpose of this study is to examine how Sentosa Motor customers’ purchasing decisions are influenced by pricing and service quality. This is a result of intense competition in the automobile industry, particularly in motorcycle repair and spare parts sales. The factors that influence customer choices are critical to the company’s survival.Methods: One hundred individuals who have made purchases at Sentosa Motor were given questionnaires as part of this study’s quantitative methodology. Multiple linear regression was used to evaluate the data, and t-tests, F-tests, reliability and validity tests, and traditional assumption tests were used to make sure the model was valid.Results: The findings demonstrate that service quality significantly and favorably influences purchasing decisions, while price has no effect. Despite both factors having a significant impact on purchase decisions, the coefficient of determination indicates their contribution is negligible. These results suggest that when consumers make decisions, service is more important than price. The study’s findings indicate that Sentosa Motor needs to keep enhancing service quality and take into account more aggressive pricing tactics in order to boost customer attraction and loyalty. Keywords: Consumers, Price, Purchasing Decisions, Service Quality,
THE IMPACT OF TARIFF REDUCTIONS IN TAIWAN AND INDONESIA’S REQUEST-OFFER SCHEMES ON INDONESIA'S SECTORAL ECONOMY: GTAP SIMULATION VERSION 9 Silitonga, Betrix
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.v15i1.3653

Abstract

Introduction: The trade field between Indonesia and Taiwan, namely cooperation under product tariffs, is increasingly expanding across various sectors. Methods: This study analyzes the impact of Taiwan's and Indonesia's request-offer schemes on Indonesia’s sectoral economic performance, including exports, imports, outputs, and employment opportunities, using GTAP Simulation Version 9.Results: In the GTAP simulation version 9, textiles experienced the largest increases in exports and imports, while non-food products experienced the most significant increase in output. Food products, fishing, and textiles experienced the largest increases in labour demand. Conclusion and Suggestion: Most of Indonesia's bilateral economic and trade cooperation with Taiwan has had a positive influence on Indonesia's sectoral economy. Through their respective roles, including those of the government, stakeholders, companies, investors, and business actors, they can help accelerate Indonesia's sectoral economic growth in the future while maintaining national interests. It is necessary to improve the quality of Indonesia's exports and output through improving the quality of domestic products and empowering Indonesian workers in Taiwan to be more skilled and understand their rights and obligations, as well as providing optimal assistance to strengthen human rights for all Indonesian workers. Keywords: Optimistic Scenario, Pessimistic Scenario, Request-Offer Scheme, Sectoral Economics, Tariff Reduction
PENGARUH JUMLAH UANG BEREDAR DAN NILAI TUKAR RUPIAH (KURS) TERHADAP TINGKAT INFLASI DI INDONESIA PERIODE TAHUN 2017-2024 Nuralifah, Eva Amalia; Pardistya, Irvan Yoga; Megawati, Liya
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.v15i1.3659

Abstract

Introduction: This study aims to analyze the influence of the money supply and the rupiah exchange rate on the inflation rate in Indonesia during the 2017-2024 period. This study is motivated by inflation fluctuations influenced by various macroeconomic factors, including monetary policy, money circulation dynamics, and exchange rate changes.Methods: The research method is quantitative, using multiple linear regression analysis. The data used include the inflation rate, the money supply, and the rupiah exchange rate..Results: The results of the descriptive analysis show that the money supply and the exchange rate experienced an increasing trend with fluctuations throughout the observation period. Partial tests indicate that the money supply has no significant effect on inflation. Similarly, the rupiah exchange rate also shows no significant effect on the inflation rate. Simultaneous tests conclude that neither variables significantly affect inflation.Conclusion and suggestion: These findings indicate that inflation in Indonesia is more influenced by other factors such as fiscal policy, domestic demand, and global commodity prices. Therefore, coordination of fiscal and monetary policies is necessary to maintain economic stability. Keywords: Exchange Rate, Inflation, Money Supply
FINANCIAL RATIO ANALYSIS OF PT BARRAMULTI SUKSESSARANA TBK Mubarokah, Isbachatul; Fristanti, Nosilia
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.v15i1.3667

Abstract

Introduction: This study aims to evaluate the financial performance of PT Baramulti Sukses Sarana (BSSR) using a quantitative descriptive approach based on the company’s financial statements for the 2019–2024 period. Methods: The research analyzes financial trends over time through horizontal analysis and examines key financial ratios, including liquidity, solvency, activity, and profitability. Secondary data were obtained from the official website of the Indonesia Stock Exchange, while additional information was collected from the company’s published annual financial reports. Results: The findings show that BSSR maintains a strong liquidity position, as indicated by a consistently high current ratio throughout the period of observation. Solvency analysis through the debt-to-equity ratio demonstrates that the company is managing its capital structure in a stable and sustainable manner. Activity ratios, such as fixed asset turnover and total asset turnover, indicate efficient utilization of assets in generating revenue. Profitability ratios, including net profit margin and return on assets, reflect the company’s ability to generate favorable financial returns despite fluctuations in coal market conditions. Overall, the study concludes that BSSR exhibits sound financial performance, supported by effective asset management, balanced leverage, and consistent profitability. The results highlight the importance of maintaining liquidity strength and operational efficiency to ensure long-term financial stability and competitiveness in the mining sector. Keywords: Activity; Financial Ratios, Liquidity; Profitability; Solvency;
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA KEGIATAN BUDAYA KASEPUHAN CISITU LEBAK BANTEN Suprianto, Suprianto; Riany, Meutia
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.v15i1.3670

Abstract

Introduction: The study aims to examine the accountability and transparency of Village Fund management in supporting the Seren Taun cultural activity in Desa Kujangsari, Kecamatan Cibeber, Kabupaten Lebak. The research is based on concerns about limited cultural budgeting and weak public access to financial information.Methods: This research employs a qualitative descriptive approach, using interviews, observations, and financial document analysis to evaluate the stages of planning, implementation, administration, reporting, and accountability.Results: The findings show that most procedures align with regulatory requirements, although the planning stage does not meet the mandated timeline. Transparency is limited because the village publishes budget realization only through social media, without physical information boards. The allocation for Seren Taun is only 0.48 percent of the total village expenditure and is distributed as a cultural grant, with no detailed reporting from the traditional institution.Conclusion: Administrative compliance exists, but transparency and cultural fund reporting remain weak. The study recommends establishing reporting standards for cultural grants and increasing budget allocation for cultural preservation. Keywords: Accountability, Cultural Governance, Seren Taun, Transparency, Village Fund Management
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA: (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Mahri, Susanti Diana; Zuliansyah, Ahmad; Suhendar, Suhendar
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.v15i1.3675

Abstract

Introduction: This study aims to examine the influence of firm size, profitability, and financial leverage on income smoothing in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. Income smoothing is an important issue because it may affect the quality of accounting information used by investors, creditors, and other stakeholders in making economic decisions.Methods: The research employs a quantitative approach using secondary data obtained from annual financial statements. The sample was selected through a purposive sampling technique, resulting in 31 companies with a total of 124 observations. Data analysis was conducted using multiple linear regression, preceded by classical assumption testing to ensure the validity of the model. Results: The results show that firm size and financial leverage have a positive and significant effect on income smoothing, while profitability has a negative and significant effect. Simultaneously, the three independent variables were proven to influence income smoothing practices, with the model explaining 81.3% of the variation in income smoothing.Conclusion and suggestion: These findings indicate that internal company factors play an important role in driving managerial incentives to perform income smoothing. The study recommends strengthening financial reporting transparency and oversight to reduce such practices. Future research is suggested to incorporate additional variables such as ownership structure, audit quality, and corporate governance mechanisms and to broaden the research scope to provide a more comprehensive understanding of the determinants of income smoothing. Keywords: Financial Leverage, Firm Size, Income Smoothing, Profitability
PENGARUH DISIPLIN KERJA, PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP KINERJA KARYAWAN HOTEL DI KOTA PALOPO Hasni, Rahmawati; Maszudi , Edi; Samsinar, Samsinar
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.v15i1.3698

Abstract

Introduction: This study aims to identify and analyse the effects of work discipline, career development, and compensation on the performance of hotel employees in Palopo City in 2025. Methods: In this study, the research is quantitative, with a survey administered via questionnaire distribution. The population in this study were hotel employees in Palopo City. The sampling used simple random sampling. The sample size in this study is 65 employees. The data used in this study are primary data collected via a questionnaire. The data analysis method in this study used multiple linear regression with the SPSS (Statistical Product and Service Solutions) application. Results: Based on the study, work discipline does not significantly affect employee performance, despite it being a basic norm. Career development has a positive and significant effect, partially through training and promotions that encourage motivation. Compensation has a positive and very significant effect, as a dominant factor that spurs productivity through salaries and benefits on the performance of hotel employees in Palopo City. Keywords: Career Development, Compensation and Employee Performance, Work Discipline
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN HUMAN CAPITAL TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI Haizah, Ulfa Nur; Kharismasyah, Alfato Yusnar; Suyoto, Suyoto; Haryanto , Totok
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.v15i1.3707

Abstract

Introduction: The development of modern organizations requires companies to have high-quality human resources, making leadership and human capital management increasingly important. This study aims to analyze the influence of transformational leadership and human capital on employee performance, with job satisfaction as a mediating variable. The model is designed to provide a more comprehensive understanding of how these factors work to enhance employee performance within the company.Methods: This research employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The respondents consisted of all employees, totaling 185 individuals selected using accidental sampling. Data were collected via a questionnaire that included indicators of transformational leadership, human capital, job satisfaction, and employee performance, measured on a 1–5 Likert scale.Results: The results showed that Human Capital and Job Satisfaction have a positive and significant effect on Employee Performance. Transformational Leadership has a positive but not significant effect on Employee Performance. Transformational Leadership and Human Capital have been proven to positively affect Job Satisfaction. Furthermore, Job Satisfaction is confirmed to mediate the positive influence of Transformational Leadership and Human Capital on Employee Performance. The research recommendations for the company indicate that although Transformational Leadership has not directly influenced Employee Performance, the company still needs to improve leadership quality by emphasizing motivation, support, and employee development. The company is also advised to strengthen Human Capital through continuous training and competency development programs to enhance Job Satisfaction and Employee Performance. These efforts are expected to create a more supportive work environment and improve Job Satisfaction and Employee Performance. In addition, the company should maintain a fair reward and compensation system, foster a conducive organizational climate, and encourage employee involvement in decision-making as part of a long-term performance improvement strategy. Keywords: Employee Performance, Human Capital, Job Satisfaction, Transformational Leadership
FROM SATISFACTION TO COMMITMENT: INVESTIGATING THE EFFECTS OF WORK ENVIRONMENT AND TRAINING ON SENIOR HIGH SCHOOL TEACHERS IN WEST SUMBA Sukur, Paulinus; Sitaniapessy , Arthur; Hadiwidjaja, Rini Dwiyani
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.v14i4.3711

Abstract

Introduction: This study examines how the work environment and training influence job satisfaction and organizational commitment among senior high school teachers in West Sumba, addressing gaps in previous research by analyzing job satisfaction as a mediating variable.Methods: This study employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among work environment, training, job satisfaction, and organizational commitment. Data were collected through a structured questionnaire administered to 84 senior high school teachers in West Sumba Regency, selected using a proportional stratified random sampling method.Results: The findings show that both the work environment and training have positive and significant effects on job satisfaction and organizational commitment. Training emerged as the strongest predictor of job satisfaction, and job satisfaction significantly mediated the effects of both the work environment and training on organizational commitment. All seven hypotheses were supported based on the SEM-PLS analysis.Conclusion and suggestion: The study concludes that improving the work environment and providing effective training are essential strategies for increasing teacher job satisfaction and strengthening organizational commitment. Job satisfaction plays a key mediating role in transforming these improvements into higher levels of teacher loyalty and dedication. It is suggested that schools prioritize professional development and create supportive working conditions to enhance teacher well-being and commitment. Keywords: Work Environment, Investigating, Satisfaction