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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 1,213 Documents
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DETERMINASI KINERJA UMKM: ANALISIS PERAN INKLUSI KEUANGAN, LITERASI KEUANGAN DIGITAL, PENGELOLAAN KEUANGAN, DAN LOCUS OF CONTROL Purwita, Eka Yuli; Innayah, Maulida Nurul; Purwidianti, Wida; Widyaningtyas, Dian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3732

Abstract

Introduction: This study aims to examine the effects of financial inclusion, digital financial literacy, financial management, and locus of control on the performance of micro, small, and medium enterprises (MSMEs) in Banyumas Regency, using a Resource-Based Theory framework.Methods: The quantitative methodology of this study is based on primary data collected from 115 respondents, selected at random from a pool of MSME owners, via an online and offline survey.Results: The findings indicate that financial management and locus of control have a positive, significant effect on MSME performance, underscoring the importance of internal managerial capabilities and psychological resources. Conversely, financial inclusion and digital financial literacy do not show a significant impact on MSME performance, suggesting that access to financial services and digital financial tools has not yet been optimally utilized to enhance business performanceConclusion and suggestion: These results imply that financial access alone is insufficient without adequate managerial skills and strong internal controls. Therefore, MSME development programs are encouraged to focus on strengthening financial management practices and internal locus of control to improve MSME performance and sustainability. Keywords: Digital Financial Literacy, Financial Inclusion, Financial Management, Locus of Control, MSME Performance
PENGARUH KEPEMILIKAN KELUARGA, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA: (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Putri, Fadiyah Ramadhani; Mulyani, Erly
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3803

Abstract

Introduction: This study aims to examine the effect of Family Ownership, Liquidity, and Leverage on Earnings Management Methods: The sample was selected using purposive sampling, resulting in 120 observations from 40 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Hypothesis testing was conducted using multiple linear regression, with data processed in SPSS.Results: This study indicates that family ownership, liquidity, and leverage have both negative and positive effects on earnings management.Conclusion and suggestion: This study concludes that, overall, ownership structure and a company’s financial condition play important roles in shaping earnings management practices in mining companies. As a result, companies are advised to strengthen internal control mechanisms and maintain sound financial management to minimize earnings management practices. Keywords: Earnings Management, Family Ownership, Leverage, Liquidity
PENGARUH PENGGUNAAN APLIKASI MYOB TERHADAP KETERAMPILAN MAHASISWA PADA MATA KULIAH KOMPUTER AKUNTANSI JURUSAN PENDIDIKAN EKONOMI KONSENTRASI AKUNTANSI ANGKATAN 2022 UNIVERSITAS NEGERI GORONTALO Kadir, Nurrahmaniya; Bahsoan, Agil; Koniyo, Rierind
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3806

Abstract

Introduction: This study aims to analyse the influence of the use of the MYOB accounting application on students’ skills in the Accounting Computer course within the Accounting Concentration of the 2022 cohort at the Department of Economic Education, Universitas Negeri Gorontalo.Methods: This study employs a quantitative, survey-based approach. The data used are primary data collected through the distribution of questionnaires to students of the Economic Education Department, Accounting Concentration, Class of 2022 at Gorontalo State University. The total sample consists of 57 students. The data analysis technique used in this research is simple linear regression, with assistance from SPSS.Results: Based on the analysis, the use of the MYOB application has a significant effect on students’ skills in the Accounting Computer course within the Accounting Concentration of the 2022 cohort at the Department of Economic Education, Universitas Negeri Gorontalo. The analysis shows an R-Square value of 0.253, which indicates that 25.3% of the variability in students’ skills in the Accounting Computer course can be explained by the use of the MYOB application. Meanwhile, the remaining 74.7% is influenced by other variables not examined in this study.Conclusion and suggestion: These findings highlight the importance of integrating MYOB-based learning to enhance students’ technical and practical accounting competencies. Strengthening the implementation of computerized accounting practicum is recommended to optimize student proficiency and readiness for professional challenges. Keywords: Accounting Computer, MYOB, Student Skills, Technology-Based Learning
KARAKTERISTIK RUMAH TANGGA MISKIN PERKOTAAN DAN PERDESAAN DI PROVINSI GORONTALO Sulkifar, Sulkifar; M. saleh, Sri Endang; S. Dai, Sri Indriyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3830

Abstract

Introduction: Poverty remains a major development issue in Gorontalo Province, particularly due to disparities between urban and rural areas. Differences in socio-economic structures shape the characteristics of poor households, leading to varying patterns of poverty across regions. Understanding these differences is essential to formulating more effective, targeted poverty-alleviation policies. This study aims to analyze and compare the characteristics of poor households in urban and rural areas of Gorontalo Province, focusing on education level, employment status, household size, and the age of the household head.Methods: This study employed a quantitative, descriptive, and comparative approach. The data were derived from the 2024 National Socio-Economic Survey (Susenas) microdata published by the Central Bureau of Statistics (BPS). The sample consisted of 265 poor households in Gorontalo Province. Data analysis was conducted using cross-tabulation and Chi-Square tests at a 5 percent significance level to examine differences in household characteristics between urban and rural areas.Results: There are no statistically significant differences in education level, number of household members, and age of household heads between urban and rural poor households (p-values> 0.05). However, a significant difference is found in employment status (p-value < 0.05). Rural poor households are predominantly employed as permanent and non-permanent laborers, whereas urban poor households are more likely to be self-employed or salaried workers. These results suggest that employment structure is the primary distinguishing factor between urban and rural poverty characteristics.Conclusion and suggestion: The study concludes that poverty characteristics in Gorontalo Province are multidimensional, with employment status being the key differentiating variable between urban and rural poor households. Therefore, poverty alleviation policies should be region-specific, emphasizing employment quality improvement, income stability, and human resource development in accordance with local economic conditions. Keywords: Poor Households, Poverty, Rural, Urban
ANALISIS BIBLIOMETRIK EFEKTIVITAS AUDIT INTERNAL BIBLIOMETRIC ANALYSIS OF INTERNAL AUDIT EFFECTIVENESS Djumartono, Djumartono
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3626

Abstract

Introduction: This study aims to describe and identify recent developments in the effectiveness of internal audit through a bibliometric approach. Specifically, the research focuses on mapping the most productive and most cited authors, the countries with the highest contribution to publications, and the most influential institutions in the study of internal audit effectiveness. Methods: Bibliometric analysis was conducted using VOSviewer, based on data retrieved from the Scopus database, comprising 233 articles published between 2014 and 2020. Results: The analysis indicates that Mihret is the most cited author, with 170 citations across 38 articles. Meanwhile, Alzeban is identified as the most productive author, having published 43 articles that have collectively received 58 citations. In terms of country contribution, the United States is the most dominant, with 75 publications and a total of 2,105 citations. Furthermore, the University of Florida in the United States is the institution contributing the most to this topic, with three publications that have garnered 328 citations. Keywords : Bibliometric Analysis; Internal Audit Effectiveness; VOSviewer  
PENGARUH PERSEPSI KUALITAS PRODUK, PERSEPSI HARGA DAN GAYA HIDUP HIJAU TERHADAP MINAT BELI MELALUI CITRA MEREK SEBAGAI VARIABEL INTERVENING PADA KENDARAAN SEPEDA MOTOR LISTRIK DI JAKARTA Saputra, Sandi Mega; Annisa Anindya; Arslan, Rijal; Arsyad, Aisyah Tiar; Riyansa, Ditha
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3699

Abstract

Introduction: Worsening air pollution and high exhaust emissions from fossil-fueled motor vehicles have become an urgent environmental issue. The use of electric motorcycles is viewed as a solution to reduce those emissions, yet adoption in Indonesia remains low due to factors such as high initial costs, limited charging infrastructure, and a lack of consumer awareness. Methods: A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed. Data were collected via a questionnaire distributed to 110 respondents in Jakarta. Data analysis evaluated construct validity and reliability, as well as the relationships among variables in the research model.Results: The findings demonstrate that perceived product quality and perceived price significantly impact brand image, yet do not exert a direct influence on purchase intention. A green lifestyle also significantly affects brand image, yet it does not directly influence purchase intention. Brand image was identified as a significant intervening variable that mediates the relationships among perceived product quality, perceived price, and green lifestyle regarding purchase intention.Conclusion and suggestion: Brand image plays a key role in enhancing purchase intention for electric motorcycles. Therefore, manufacturers are advised to strengthen brand image through effective branding strategies and product quality improvements. This study contributes to the development of marketing strategies for electric motorcycles in Indonesia. Keywords: Brand image, green lifestyle, perceived price, perceived product quality, purchase intention
ANALISIS PERILAKU KEUANGAN ANTARA RUMAH TANGGA MISKIN DAN NON MISKIN DI PROVINSI GORONTALO Pomalingo, Risti; Saleh, Sri Endang; Payu, Boby Rantow
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3735

Abstract

Introduction: This study aims to analyze differences in financial behavior between poor and non-poor households in Gorontalo Province and to identify the socio-demographic, economic, and financial access factors that influence these differences. Poverty in the region remains a significant issue and is closely related not only to income levels but also to financial behavior and access to economic resources.Methods: The study employed a descriptive, quantitative approach, using secondary data from the National Socio-Economic Survey (Susenas) and official publications from the Central Statistics Agency (BPS). The analysis focused on spending patterns, savings and investment behavior, debt management, financial planning, and household socio-demographic characteristics.Results: In September 2024, the poverty rate in Gorontalo Province was 13.87 percent, or approximately 107,030 people, with an average household poverty line of IDR 2,837,704 per month. Poor households had an average family size of 5.14 persons, higher than non-poor households at 4.03 persons. The education level of poor household heads was generally lower, and their income tended to be unstable, leading to a larger proportion of expenditure allocated to basic needs. In contrast, non-poor households demonstrated greater capacity to allocate income toward savings, investments, and non-essential consumption, as well as better access to formal financial services.Conclusion and Suggestion: This study confirms that poverty in Gorontalo Province is influenced not only by income disparities but also by financial behavior, education level, financial literacy, and access to financial institutions. These findings provide an evidence-based foundation for local governments and stakeholders to design more targeted and sustainable poverty alleviation policies, strengthen financial literacy programs, and promote inclusive household economic empowerment initiatives. Keywords: Poor Households, Poverty, Urban, Rural
The DYNAMICS OF INFLATION, INTEREST RATES, AND RETURN ON ASSETS (ROA) ON STOCK PRICES IN THE BASIC CHEMICAL INDUSTRY SECTOR (2021-2024) Deccasari, Dwi Danesty
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3736

Abstract

Introduction: This study examines the effect of Return on Assets (ROA), Interest Rates, and Inflation on Stock Prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The objective is to identify key predictors of stock prices to support investment decisions. Methods: Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to secondary financial report data, which is suitable for analyzing complex relationships with limited samples. Results: ROA has a positive and significant effect on stock prices (β = 0.512, p < 0.05), indicating that strong financial performance drives stock price appreciation. Interest Rates have a negative and significant impact, while Inflation is insignificant, indicating that this macroeconomic factor is less dominant. ROA is the strongest predictor, followed by Interest Rates. In conclusion, internal profitability is more crucial than external conditions such as inflation. Suggestion: Investors prioritize high ROA; management should improve asset efficiency. Keywords: Inflation, Interest, Return On Assets
SUSTAINABLE ACCOUNTING PRACTICES IN A VILLAGE-OWNED ENTERPRISE : A TRIPLE BOTTOM LINE CASE STUDY OF CAFE JAMU BUMDES KEPUHANYAR Noviana, Franciska Diah Ayu; Kusumaningtias, Rohmawati; Samad, Nur Hayati Binti AB
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3739

Abstract

Introduction: This study aims to analyze the implementation of sustainable accounting practices using the Triple Bottom Line framework at Cafe Jamu, a village-owned enterprise (BUMDes) in Kepuhanyar, Mojokerto.Methods: This study uses a qualitative case-study approach based on Geoff Lamberton’s 2000 sustainable accounting framework, which includes five evaluation components: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. Data collection involved semi-structured interviews, observation, and document analysis. The results were analyzed using the interactive analysis model by Miles, Huberman, and Saldaña. Data validity was maintained through source and method triangulation, with results confirmed by informants.Results: The results indicate that Cafe Jamu has implemented sustainable activities despite the absence of a formal accounting and reporting system. Empirical findings highlight five key areas: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. These practices are reflected in business stability, effective utilization of available resources, business reliance on local raw materials, community empowerment in the village, and preservation of knowledge about the use of traditional herbal medicines. Based on stakeholder theory, sustainability practices are influenced by local stakeholders’ interests and needs, and legitimacy theory implies that the social legitimacy of BUMDes will be related to the alignment of its operations with the community.Conclusion and suggestion: According to the study’s findings, Café Jamu's sustainable accounting practices are unevenly implemented, with environmental and cultural factors prioritizing distribution, and economic factors. To improve economic performance while upholding community-based sustainability values, it is recommended that the company gradually establish a basic financial and sustainability recording system. Keywords: BUMDes, Sustainable Accounting, Triple Bottom Line, SDGs
PENERAPAN MODEL DELONE & MCLEAN UNTUK MENGUKUR KEBERHASILAN LAYANAN PENGADUAN APLIKASI PLN MOBILE PADA PT.PLN (PERSERO) CABANG LUWUK Subito, Junaptha Adrianto; Arif, Nina Fapari; Arifin, Andi Harmoko
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3769

Abstract

Introduction: This study measures the success rate of customer complaint services using the PLN Mobile application at PT. PLN (Persero) Luwuk Branch Office by applying the Delone and McLean (2003) model. The model examines the influence of System Quality, Information Quality, Service Quality, and Ease of Use on User Intention and Satisfaction, and their contributions to net benefits.Methods: A quantitative explanatory approach was used, based on a survey of 120 respondents who used the complaint feature. Data analysis was performed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach in SmartPLS.Results: Of the eleven hypotheses tested, five were significant: System Quality had a positive effect on both User Intention and User Satisfaction; Ease of Use had a positive effect on User Satisfaction; and both User Intention and User Satisfaction had a positive effect on Net Benefit. On the other hand, six relationships were not significant: the influence of Service Quality and Information Quality on Intention to Use and User Satisfaction, as well as the effect of Ease of Use on User Intention and user satisfaction. This research contributes practical implications for improving applications and enriching theories regarding the adaptation of information system success models in the realm of digital public services. Keywords: Complaint Service, Delone and McLean’s Model, Information System Success, PLN Mobile, User Satisfaction

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