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Journal Development Manecos
Published by Pemuda Peduli Publikasi Insan Ilmiah
ISSN : -     EISSN : 29885957     DOI : https://doi.org/10.71435
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Development Manecos ISSN 29885957 is a peer-reviewed, open-access publication devoted to management and economics. This journal publishes original research and article reviews. The following subjects are suitable for publication: business economics, marketing management, finance management, strategic management, operations management, management control systems, human resource management, knowledge management, management accounting, management information systems, business ethics, and sustainability. The journal’s submissions will be evaluated with a blind review process. Journal Maneco is published by Pemuda Peduli Publikasi Insan Ilmiah Scieclouds Publishing with one volume per year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 79 Documents
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Core Tax Administration System and Taxpayer Compliance in the Digital Era Mariana Saloso; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738850

Abstract

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.
The Influence of Transformational Leadership and the Physical Work Environment on Employee Performance, Mediated by Work Discipline in Tanjung Selor District Robbi Setiawan; Mujahid Mujahid; Abdul Samad Arif; Syamsul Riyadi
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740542

Abstract

This research uses a quantitative approach with a survey method. Data analysis is carried out using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach to test the relationships between variables both directly and indirectly. The population in this study includes all employees of the Tanjung Selor District Government, with the sampling technique using a census/sampling method according to the total population. Data were collected through questionnaires that had been tested for validity and reliability and then analyzed using multiple linear regression analysis. The results of the study indicate that transformational leadership does not have a significant effect on employee performance, which shows that leaders have not been able to provide inspiration, motivation, and individual attention to improve employee performance. The physical work environment also has a positive and significant effect on employee performance, indicating that a comfortable, safe, and adequate work environment supports increased work productivity. In addition, work discipline has a positive and significant effect on employee performance, reflecting that adherence to rules and work responsibilities plays an important role in achieving optimal performance. The physical work environment has a positive and significant effect on employee performance, where a comfortable, safe, and adequate work environment can support increased work productivity. In addition, work discipline is proven to have a positive and significant effect on employee performance, reflecting that adherence to rules and work responsibilities plays an important role in achieving optimal performance.
The Effect of Learning Strategy, Stress Management, and Social Support on Student Productivity: A Human Resource Development Perspective among FEBI UINSU Students Ridho Alfi Fajar Hidayat; Tri Inda Fadhila Rahma; Nurbaiti Dona
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/739989

Abstract

This study aims to analyze the influence of learning strategy, stress management, and social support on student productivity among students of the Faculty of Islamic Economics and Business at Universitas Islam Negeri Sumatera Utara. This research employs a quantitative approach with an explanatory research design involving 100 respondents selected through proportionate stratified random sampling. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that learning strategy does not have a significant effect on student productivity, while stress management and social support have a positive and significant influence in improving productivity. Simultaneously, all three variables have a strong effect on student productivity, highlighting the importance of integrating cognitive, psychological, and social aspects in supporting academic performance. The main finding of this study reveals that social support is the most dominant factor, indicating that support from the surrounding environment, such as family, peers, and institutions, plays a greater role compared to other factors in enhancing student productivity. The novelty of this study lies in its integrative approach, which combines these three aspects simultaneously within the context of Islamic higher education, which has previously been examined in a more partial manner.
Factors that Influence the Quality of the Tring By Pegadaian Application Service and its Relationship with Customer Satisfaction and Loyalty: A Case Study at the Purus Baru Syariah Pawnship Unit (UPS) in Padang City Vanesya Amanda Yanedi Putri; Mike Yolanda
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740019

Abstract

This study was conducted to analyze and identify the factors influencing the service quality of the Tring by Pegadaian app and their relationship with customer satisfaction and loyalty at the Purus Baru Sharia Pegadaian Unit in Padang. This study is a quantitative study. The population of this study consists of users of the Tring by Pegadaian app at the Purus Baru Sharia Pegadaian Unit in Padang, with a sample size of 100 respondents. In this study, analysis was performed using PLS-SEM with SmartPLS 4.0 software. The results of this study indicate that (1) Agility has a significant positive effect on Service Quality. (2) Assurance of Service has a significant positive effect on Service Quality. (3) Reliability has a significant positive effect on Service Quality. (4) Scalability has a significant positive effect on Service Quality. (5) Security has a significant positive effect on Service Quality. (6) Service Responsiveness has a significant positive effect on Service Quality. (7) Usability has a significant positive effect on Service Quality. (8) Service Quality has a significant positive effect on Customer Satisfaction. (9) Customer Satisfaction has a significant positive effect on Customer Loyalty. (10) Service Quality has a significant positive effect on Customer Loyalty.
Advances in digital technology Building Customer Loyalty through Trust and Satisfaction The Role of Service Quality and Product Value in the Digital Banking Era Wahyudin Yahya; Andi Mappatompo; Muchriana Muchran
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740409

Abstract

This study aims to analyze the influence of e-service quality and product value on e-trust and e-satisfaction, and their effect on the e-loyalty of BRImo application users, both directly and through e-trust and e-satisfaction as mediating variables. A quantitative survey approach was used, involving 180 BRImo customers aged 18-35 years at the BRI Bantaeng Lamalaka Unit branch office. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that e-service quality and product value have a positive and significant effect on e-trust and e-satisfaction, but no significant direct effect on e-loyalty. E-trust and e-satisfaction have a positive and significant effect on e-loyalty, and both act as significant mediators in the relationship between e-service quality and product value on e-loyalty. These findings confirm that customer loyalty in digital banking is built through indirect mechanisms, making the strengthening of trust and satisfaction a key strategy for improving BRImo customer loyalty.
Poverty, Local Government Performance, And Voting Behavior: A Approach Econometrics to Performance Evaluation In Election District Head Maharajabdinul Maharajabdinul; Sri Adrianti Muin; Virza Hadrianti; Syamsuddin B; Siprianus Palete; Yosefina Andia Dekrita
Journal Development Manecos Vol. 4 No. 2 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/741472

Abstract

This study examines the relationship between household poverty status, satisfaction with incumbent government performance, and voters’ decisions to re-elect the incumbent local government leader in Belu Regency, East Nusa Tenggara Province, Indonesia. The study employed a quantitative research design using a survey approach. Data were collected from 273 respondents selected through multistage random sampling. The variables consisted of household poverty status and satisfaction with incumbent government performance as independent variables, while the decision to re-elect the incumbent served as the dependent variable. All variables were measured using binary categories. Household poverty status was classified based on the applicable poverty threshold, while satisfaction with government performance and electoral preference were categorized according to respondents’ survey responses. The data were analyzed using binary logistic regression estimated through the Maximum Likelihood Estimation method in SPSS. The results show that household poverty status was not significantly associated with the decision to re-elect the incumbent (B = 0.005, p = 0.987, Exp(B) = 1.005). In contrast, satisfaction with incumbent government performance had a positive and statistically significant association with electoral preference (B = 3.009, p < 0.001, Exp(B) = 20.269). Respondents who were satisfied with the incumbent’s performance had substantially higher odds of supporting the incumbent’s re-election than those who were not satisfied. The findings suggest that voters’ evaluations of government performance were more strongly associated with electoral support than household poverty status. Therefore, economic disadvantage did not appear to independently weaken performance-based electoral accountability within the estimated model.
The Effects of Entrepreneurial Competency and Entrepreneurial Orientation on Micro and Small Enterprise Business Performance Through Behavioral Commitment in South Manokwari Regency, West Papua Desi Suharnani Suharsono; Ansar Ansar; Gunawan Gunawan; Kurniawaty Kurniawaty
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effects of entrepreneurial competency and entrepreneurial orientation on business performance through behavioral commitment among Micro and Small Enterprises in South Manokwari Regency, West Papua Province. A quantitative research approach was employed using a survey method. The population consisted of 830 Micro and Small Enterprises, and 168 respondents were selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The findings indicate that entrepreneurial competency and entrepreneurial orientation have positive and significant effects on behavioral commitment and business performance. Behavioral commitment also has a positive and significant effect on business performance. Furthermore, behavioral commitment significantly mediates the relationship between entrepreneurial competency and business performance as well as the relationship between entrepreneurial orientation and business performance. The results suggest that entrepreneurs possessing higher levels of knowledge, managerial capability, innovativeness, proactiveness, and risk-taking behavior tend to demonstrate stronger commitment toward business activities, which subsequently contributes to improved business performance. The study concludes that entrepreneurial competency and entrepreneurial orientation represent important strategic resources that enhance business performance directly and indirectly through behavioral commitment. These findings provide empirical evidence regarding the importance of strengthening entrepreneurial capabilities and commitment to improve the competitiveness and sustainability of Micro and Small Enterprises in regional economic contexts.
The Effect of Debt to Equity Ratio, Net Profit Margin, and Return on Equity on Price Earning Ratio in Agribusiness Companies Listed on the Indonesia Stock Exchange for the 2021-2025 Period Niken Afifah Putriansyah; Ika Sari Tondang; Taufik Setyadi
Journal Development Manecos Vol. 4 No. 2 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/741548

Abstract

This study examines the influence of the Debt-to-Equity Ratio (DER), Net Profit Margin (NPM), and Return on Equity (ROE) on the Price-to-Earnings Ratio (PER) of agribusiness companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The agribusiness sector plays a strategic role in Indonesia's economy, yet its financial performance is characterized by commodity price volatility, climate uncertainty, and biological production cycles that may affect investors' valuation decisions. A quantitative research design was employed using secondary data obtained from the annual financial statements of fifteen agribusiness companies selected through purposive sampling, resulting in 75 firm-year observations. Panel data regression analysis was conducted using Stata 19, with the appropriate estimation model determined through the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that the Debt-to-Equity Ratio has no significant effect on the Price-to-Earnings Ratio, indicating that capital structure is not the primary consideration in investors' valuation of agribusiness firms. In contrast, the Net Profit Margin has a positive and significant effect on the Price-to-Earnings Ratio, suggesting that stronger operational profitability enhances investor confidence and market valuation. Meanwhile, Return on Equity exhibits a significant negative effect on the Price-to-Earnings Ratio, implying that investors evaluate not only current profitability but also earnings sustainability and future growth prospects. Simultaneously, DER, NPM, and ROE significantly influence the Price-to-Earnings Ratio. These findings contribute to the corporate finance literature by demonstrating that firm valuation in the agribusiness sector is driven more by profitability and growth expectations than by capital structure alone, highlighting the importance of considering sector-specific characteristics when evaluating investment decisions.
The Influence of Gen Z Consumer Perceptions in Bandung City on Consumer Satisfaction with Raecca Cosmetics Dinda Febdinayu; Riska Aprilina; ⁠Donni Junipriansa
Journal Development Manecos Vol. 4 No. 2 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/741623

Abstract

The development of the cosmetic industry in Indonesia has experienced substantial growth, accompanied by increasing awareness of self-care and personal appearance, particularly among Generation Z. In an increasingly competitive cosmetic market, understanding consumer perception is essential because consumers' evaluations of product quality, price, brand image, and product benefits may influence their satisfaction. This study aims to examine the effect of Generation Z consumer perception on consumer satisfaction toward Raecca cosmetic products in Bandung City. This study employed a quantitative explanatory research design. The population consisted of Generation Z consumers who had used Raecca Cosmetics in Bandung City. A total of 96 respondents were selected using a purposive sampling technique based on predetermined inclusion criteria. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using IBM SPSS Statistics through descriptive analysis and simple linear regression. The findings show that Consumer Perception obtained an average score of 82.57%, categorized as High, while Consumer Satisfaction achieved an average score of 82.76%. The regression analysis demonstrates that Consumer Perception has a positive and significant effect on Consumer Satisfaction, with a regression coefficient of 0.433, a calculated t-value of 14.227, and a significance value of 0.000 < 0.05. The coefficient of determination (R² = 0.683) indicates that Consumer Perception explains 68.3% of the variation in Consumer Satisfaction. These findings confirm that positive consumer perceptions contribute substantially to satisfaction among Generation Z consumers of Raecca Cosmetics and highlight the importance of maintaining product quality, value, brand consistency, and consumer experience in strengthening satisfaction.
The Effect of TikTok Marketing Activities on the Brand Image of a Culture-Themed Café: A Study on Sabaai Coffee Bogor Yusril Anshari; Dally Nur Arif; Oman Sukirman
Journal Development Manecos Vol. 4 No. 2 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/741689

Abstract

This research is motivated by the increasingly intense competition among cafés in Bogor and the growing use of TikTok as a digital marketing medium. Sabaai Coffee Bogor, a Thai-styled café, utilizes TikTok to showcase its café atmosphere, menu, visitor experiences, promotions, and visual uniqueness capable of shaping consumer perceptions. This study aims to determine and analyze the effect of TikTok Marketing Activities on the Brand Image of Sabaai Coffee Bogor. The research employs a quantitative approach with an ex post facto design. The sample consists of 385 respondents who are TikTok users and have been exposed to Sabaai Coffee Bogor’s TikTok content. The sampling technique used is purposive sampling, while data were collected through an online questionnaire with a Likert scale. Data analysis was conducted using validity testing, reliability testing, classical assumption tests, and simple linear regression analysis. The results show that TikTok Marketing Activities have a positive and significant effect on the Brand Image of Sabaai Coffee Bogor. The regression coefficient of 0.542 indicates that an increase in TikTok Marketing activities can enhance Brand Image. The R-squared value of 0.287 demonstrates that TikTok Marketing Activities can explain 28.7% of Brand Image, while the remainder is influenced by other factors beyond this study. These findings indicate that TikTok content which is entertaining, interactive, trend-following, encourages electronic word of mouth, is relevant to audience interests, features attractive promotions, and possesses good visual quality can strengthen the brand image of Sabaai Coffee Bogor.

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