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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 409 Documents
Determinan Perencanaan Pembangunan Manusia Di Pulau Jawa Indrayansyah Nur; Sukarno Sukarno; Sopian Sopian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1979

Abstract

The quality of human resources has an important contribution to the success of development in the context of increasing people's welfare. This research aims to identify the factors that make a major contribution to the increase in the HDI and examine the effect of poverty and unemployment on the achievement of quality human resource development. By using secondary data sources sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance as well as the EViews analysis tool, the research results show that life expectancy, expected length of schooling, average length of schooling, spending per capita have a significant effect on the development of the quality of human resources on the island of Java. Meanwhile, poverty and unemployment have a negative impact on the development of the quality of human resources on the island of Java. The results of this research might be become a foundation for policy makers to explore education spending and health spending instruments to improve the quality of human resources. The results of the research also show that quality human resources are able to improve people's welfare through economic development, reducing poverty and unemployment. Keywords: Human development; economic development; education; health; poverty; unemployment
Analisis Investasi Dan Kelayakan Usaha Pada PT. Warmare Jaya Mandiri (WJM) Manokwari Selatan Rosita Rosita; Yulius Heri Saptomo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1994

Abstract

A business feasibility study is an assessment of whether or not the business being implemented is feasible. It is feasible because it provides benefits for the company that runs it, for investors, creditors, the government and society. The purpose of this research is to analyze the feasibility of the company's business in carrying out stone and sand mining carried out by PT. Warmare Jaya Mandiri. In this research, the data used is financial data on capital, production, selling prices, salary costs for managers, administration, equipment operators, drivers and daily labor. The analysis techniques used to process this data are Net Present Value, Net Benefit Cost Ratio, Internal Rate of Return and Pay Back Period. From the results of the Net Present Value analysis, a value of IDR 2,289,154,040 was obtained. The results were positive and declared feasible. Furthermore, for the Benefit Cost Ratio, the B/C calculation result is 2.43 > 1, so the investment is declared suitable to continue. The next method is the IRR method to obtain a value of 26.80%, this value is above the required minimum interest value. From the pay back period analysis, the pay back period analysis is estimated to be able to return all investment costs after 4 years and 2 months.
Pengaruh Profitability, Leverage, Liquidity, Dan Good Corporate Governance Terhadap Financial Distress Marleny Nur Achyani; Eny Kusumawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1999

Abstract

Financial distress is a condition of continuous financial decline in a company, caused by decision-making errors, management weaknesses, and lack of monitoring of inappropriate financial performance, which is a potential indicator of bankruptcy. This research aims to analyze the influence of profitability, leverage, liquidity, and good corporate governance on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 771 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis based on classical assumptions. The research results reveal that profitability and leverage affect financial distress, while liquidity, the independent board of commissioners, and the audit committee do not affect financial distress.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Penghindaran Pajak, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Nindita Indah Ratnandari; Eny Kusumawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2002

Abstract

The firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of dividend policy, managerial ownership, tax avoidance, profitability, and leverage on firm value in non-financial companies on the Indonesia Stock Exchange for the period 2020 - 2022. The sampling technique used in this study was purposive sampling. This research sample consists of 165 companies that meet the criteria as a unit of analysis. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that dividend policy, managerial ownership, profitability, and leverage affect firm value. Meanwhile, tax avoidance does not affect firm value.
Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance Nadila Indah Ratnandari; Fatchan Achyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2005

Abstract

This study aims to obtain empirical evidence of the effect of Capital Intensity, Fiscal Loss Compensation, and Tunneling Incentives on Tax Avoidance with Institutional Ownership as a moderating variable. This study uses a population of manufacturing companies in the consumption sector for the period 2019-2022. The sample determination was carried out with purposive sampling. The data analysis technique used is panel data Moderated Regression Analysis (MRA). The results showed that Capital Intensity has no effect on Tax Avoidance, Fiscal Loss Compensation, and Tunneling Incentive have a positive effect on Tax Avoidance, Institutional Ownership cannot moderate Capital Intensity on Tax Avoidance, and Institutional Ownership can moderate Fiscal Loss Compensation and Tunneling Incentive on Tax Avoidance.
Pengaruh Korean Wave Dan Brand Ambassador Pada Keputusan Pembelian Handphone Samsung Dan Gaya Hidup Konsumen Di Makassar Widya Tibayan; Fransiska Mawar; Andryanus Paridi; Jerliyen Pramita Londong
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2007

Abstract

This research aims to see the influence of the Korean Wave and Brand Ambassador on consumer purchasing decisions for Samsung cellphones and consumer lifestyles in Makassar City. This research is qualitative research carried out in the city of Makassar from September to November 2023. The sample in this research was taken from as many as 50 people using a purposive sampling technique. Data was collected through a questionnaire, and then processed with a statistical application using SmartPLS version 4.0. From the research results it was found that: Korean Wave has no influence on the purchasing decisions of Samsung mobile phone consumers in the city of Makassar, Korean wave has a positive and significant effect on the lifestyle of consumers in the city of Makassar, Brand ambassador has a positive and significant effect on the purchasing decisions of Samsung mobile phone consumers in the city of Makassar, and brand ambassadors have a positive and significant influence on consumer lifestyles in the city of Makassar.
Pengaruh Harga Produk, Kualitas Produk, Gaya Hidup Terhadap Minat Beli Ulang (Body Scrub Scarlett Di Aplikasi Shopee) Dian Ardhianti; Pradana Jati Kusuma
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2026

Abstract

The economic, cultural, and technological developments impact lifestyles, particularly in the fashion and beauty sectors, leading to significant changes in Indonesia's beauty product market. This study aims to identify factors influencing the repurchase intention of Generation Z consumers for Scarlett body scrub products on the Shopee application. The population and sample selection targeted Generation Z consumers in Semarang, with an unknown number, within the age criteria of 17–30 years. The researcher applied criteria within the Generation Z category with an age range of 13–33 years, as specified. The sample size taken was Sample = (number of indicators x 8) = 14 x 8 = 112 due to the unknown population size. The research method used was quantitative, applying multiple linear regression analysis to test hypotheses. The results of statistical analysis indicate that the product price, product quality, and lifestyle variables have a positive and significant impact on repurchase intention. This study provides valuable insights for companies in designing effective beauty product marketing strategies, focusing on price and understanding consumer lifestyles. The conclusions drawn from this research can serve as a basis for formulating better marketing strategies to enhance consumer repurchase intention in the Indonesian beauty industry. Keywords: product price; product quality; lifestyle; repurchase intention.
Pengaruh Kebijakan Dividen Terhadap Harga Saham Herman Sjahruddin; Muh. Akob Kadir; Andi Selfi; Muh. Agung Permana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2030

Abstract

This study aims to examine dividend policy on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). Data collection using periodic data obtained from the 2019- 2021 financial statements with purposive sampling techniques, the number of company samples is 13 companies so 42 analysis data are obtained. The results of the financial statements obtained have gone through classical assumptions. The data analysis method uses regression analysis panel data model Common Effect Model (CEM) using Eviews 12. The research results from the test are that the Dividend Policy has a negative and significant effect on Stock Price. The results of the Coefficient of Determination show an R-squared value of 0.252303, the results explain that the ability of the independent variable to explain the dependent variable is 25.23%, while the remaining 74.77% is influenced by other factors that are not found in this research model. Keywords: Dividend payout ratio, food and beverage sub-sector, Stock Price
Eksplorasi Model Unified Theory Of Acceptance And Use Of Technology Sebagai Pemediasi Dan Dampaknya Terhadap Minat Dan Perilaku Dalam Menggunakan Livin' By Mandiri Herman Sjahruddin; Ade Putra Akbar; Abdul Rauf Alhayra; Ade Cahyaprandy Saputra; Andi Nazalia Ramadhani; Jumsiani Jumsiani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2031

Abstract

This research is motivated by the continued progress of information technology. The sophistication of information technology has brought various changes to human life. One of the changes caused by technology is in the field/activity of easier transactions. Technology shifts transaction activities that are usually carried out traditionally (via ATM centers) to activities or transaction processes that can be carried out in a sophisticated and practical way (without visiting an ATM center). Livin' by Mandiri is a mobile banking application from Bank Mandiri that helps customers manage their finances easily. Apart from that, Electronic Commerce or e-commerce is all buying and selling activities or transactions carried out using electronic media (the internet). This research aims to determine the factors that influence interest and behavior in using the Livin' by Mandiri application as measured by variables in the UTAUT 2 model. This quantitative research uses a survey method with a total of 149 respondents using the Livin' by Mandiri application. Samples were taken using a purposive sampling technique. Data The analysis technique used is the SEM-PLS method, and the data is processed using SMART PLS 3.0 software. The research results show that the factors that have a significant influence on the behavior of using the Livin' by Mandiri application are behavioral influence, facilitating conditions, and social influence. Then the significant influence on behavioral interest in using the Livin' by Mandiri application is significantly influenced by Facilitating Conditions and Social Influence. Keywords: Behavioral Interest, Usage Behavior, UTAUT, UTAUT 2