https://ejournal-polnam.ac.id/index.php/JurnalManeksi/issue/feedJurnal Maneksi (Management Ekonomi Dan Akuntansi)2024-03-28T00:00:00+07:00Dr. Pieter Lourens Frans, ST, MToncopiet@gmail.comOpen Journal Systems<p><strong>Jurnal Maneksi (Management Ekonomi Dan Akuntansi)</strong> is a journal that provides scientific information about the development of science and technology in the field of accounting and management. The scope of the Maneksi Journal includes: financial accounting, public sector accounting/good governance, management accounting, taxation, management, and administration.<br /><strong>Jurnal Maneksi (Management Ekonomi Dan Akuntansi)</strong> is published four times a year, namely in March, June, September, and December.<br />p-ISSN: 2302-9560 dan <a href="https://issn.brin.go.id/terbit/detail/1496881914" target="_blank" rel="noopener">e-ISSN: 2597-4599</a><br />DOI Prefix 10.31959</p>https://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2149Pengaruh Kompensasi Dan Kompetensi Terhadap Kinerja Karyawan Pada PT. Oasis Water Internasional Banyuansin Sumatera Selatan 2024-02-27T19:20:26+07:00Rizal Juniantorizaljunianto32@gmail.comFauziah AfriyaniAfriyani@gmail.comShafiera LazuarniLazuarni@gmail.com<p><em>The aim of this research is to identify the relationship between the performance of PT Oasis Water International workers and factors such as compensation and competition. All employees of PT. Oasis Water International was the focus of this quantitative research, with a total of 160 people and 115 of them filled out the survey using a simple random sampling method based on the Slovin formula. PT employees. Oasis Water International was given a questionnaire to fill out to collect data. Multiple linear regression was used to analyze the data, using SPSS 24 to manage research data. Based on the research results, employee performance is influenced positively and significantly by the compensation variable. This is supported by a Tcount value of 4.361 and a TTable value of 1.981, which shows that Tcount > TTable (4.361 > 1.981), with a significance level of 0.000 < 0.05. Compensation has a significant influence on productivity in the workplace. Tcount > TTable (13.101 > 1.981), sig. 0.000 < 0.05 indicates that the competency variable has a significant positive effect on employee performance. These findings indicate that competency and compensation partially have a significant effect on the performance of PT employees. Oasis Water International. Based on the results of the F test, the significance level was obtained at 0.000 < 0.005 and Fcount > fTable (85.242 > 3.08). Compensation and competency both have a positive effect on the performance of PT Oasis Water International workers so they have a simultaneous effect</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1898Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah 2024-02-19T12:38:52+07:00Wahyu Widodowahyuwidodo@gmail.comNova Maulud Widodonovamaulud@pnm.ac.idArdila Prihadyatamaardila@pnm.ac.id<p><em>The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1918Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia2023-11-05T13:23:25+07:00Ardila Prihadyatamaardila@pnm.ac.id<p><em>The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2105Electronic Word Of Mouth Saat Penjualan Live Streaming Shopee Dalam Meningkatkan Impulse Buying2024-01-26T17:29:29+07:00Dewi Maharani Purbasaridewimaharanipurbasari@gmail.comMutia Raras RespatiRespati2@gmail.com<p><em>Technological developments have developed so rapidly and have influenced changes in people's lifestyles towards digital. e-commerce is the electronic trading of goods or services via the Internet and social media. The e-commerce that had the most visitors during the first quarter of 157.97 million was Shopee. Shopee not only provides infrastructure for sellers and buyers to transact but also presents various innovative features to improve the online experience. One feature that is increasingly popular on Shopee is live streaming media, where sellers can broadcast live to promote their products to potential buyers.</em></p> <p><em>The purpose of this research is to determine the influence of Electronic Word of Mouth on Impulse Buying, to determine the influence of Live Streaming Sales on Impulse Buying, to determine the influence of Electronic Word of Mouth and Live Streaming Sales together on Impulse Buying. This research uses quantitative methods with a descriptive research approach. With respondents from University Pakuan students. The selection of respondents was carried out using a purposive sampling method with a total of 100 respondents based on the Slovin formula calculation. Data collection was carried out through questionnaires and the analysis method used was descriptive analysis, with multiple linear regression testing with the SPSS program. The research results show that Electronic Word of Mouth has a significant effect on Impulse Buying, live streaming has no significant effect on Impulse Buying, and Electronic Word of Mouth and Live Steaming has a significant effect on impulse buying simultaneously.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2089Analisis Pembiayaan Pembangunan Dengan Penerbitan Surat Utang (Obligasi) Daerah Studi Kasus Pada Pemerintah Kota Bogor2024-01-24T14:59:57+07:00Edy Sudaryanto Yantoedysudaryanto1159@gmail.comRamlan RamlanRamlan@gmail.com<p><strong><em>ABSTRACT</em></strong></p> <p><em>Law Number 23 of 2014 concerning Regional Government mandates that local governments play an important role in determining the success or failure of creating self-reliance, but in practice, local governments encounter limitations in funding sources. Most of the districts and cities depend heavily on the transfer funds provided by the Central Government to the regions, be it Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Special Allocation Funds (DAK). Another source of income is from the limited Regional Original Revenue (PAD). Bogor City Government is one of the cities in West Java Province that has been given authority by the center to carry out regional autonomy. By handing over this authority, of course, the government hopes that the Bogor City government can explore the potential of the region to finance its development to reduce dependence on the central government. This study aims to analyze the feasibility of the Bogor City government issuing regional bonds (bonds) to finance its construction. This study used a descriptive qualitative research design with an analytical approach. From the analysis of financing through the issuance of regional bonds (bonds) which cover 3 (three) aspects namely legal, organizational, and financial, the Bogor City government has a score of 75% meaning that it is feasible to issue regional bonds (bonds). infrastructure.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2065Transformasi Digital Dan Kinerja: Kajian Peran Budaya Organisasi, Kompetensi Digital, Strategi Bisnis Di Bisnis Telekomunikasi2024-02-26T14:18:29+07:00Muhammad Riduanlar89709@gmail.comM. Riza Firdausrfirdaus@ulm.ac.id<p>This research aims to analyze the influence of digital organizational culture, digital competencies, and business strategies on the performance of civil servants (ASN) within the environment of PT. Telekomunikasi Indonesia Tbk in the South Kalimantan Telecommunication Region, with digital transformation as an intervening variable. The study employed a population of 67 employees working at PT. Telekomunikasi Indonesia Tbk in the South Kalimantan Telecommunication Region, with a saturated sampling method, meaning the entire population was used as the research sample. Hypothesis testing was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with bootstrapping in SmartPLS 3.0. The results of the study indicate that digital organizational culture, digital competencies, and business strategies have an impact on performance through digital transformation as an intervening variable. Digital transformation partially mediates the influence of digital organizational culture on performance. Furthermore, digital transformation fully mediates the impact of digital competencies, and business strategies on performance.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2058Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia2024-02-19T12:16:06+07:00Iqbal Rauf Firmansahiqbalrauf45@gmail.comImelda Sariimelda.isx@bsi.ac.id<p><em>Capital structure and profitability are ratios that influence the value of the company. Specifically, the LQ45 Company in the banking sub-sector which is directly controlled by BUMN is an influential company in Indonesia. This research aims to determine the effect of capital structure with the DER ratio and profitability with the ROE ratio on company value with the PBV ratio in LQ45 companies in the banking sub sector. Researchers used quantitative statistical methods and sample determination using a purposive sampling method. The research sample was four companies with a research period of 10 years. The data used in this research is secondary data. Data analysis used the classical assumption test, multiple linear regression analysis, and hypothesis testing using the t test, F test and coefficient of determination using SPSS version 26. The findings of this study show that although profitability has a positive and large impact on company value, capital structure also has a negative and significant impact on company value. In addition, the combination of capital structure and profitability has a significant impact on company value.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2057Pengaruh Motivasi Dan Semangat Kerja Karyawan Dalam Upaya Meningkatkan Produktivitas Pada PT. X Jakarta2024-01-14T21:53:12+07:00Marina Ainimarinaaini66@gmail.comImelda Sariimelda.isx@bsi.ac.idDewi Astutidewi.dwb@bsi.ac.id<p><em>PT. X is an official distributor company which operates in the field of providing laptop products and providing various kinds of computer hardware and software. The increasing mobility of people and the importance of devices to support their productivity has made the company want to increase PT. X's sales turnover, which is one of the company's goals. However, efforts to increase sales turnover can cause higher levels of employee pressure and decreased work morale. The increasing level of employee pressure and decreasing work morale at PT. X could be a negative impact of the company's efforts to increase sales turnover. Increased stress and decreased morale can become a dangerous cycle for a company. Increasing employee motivation and morale is an important responsibility for the leadership of an organization. A visionary leader needs to create a conducive organizational climate to maintain the morale and work dedication of his team members. The main goal of effective leadership is to inspire and motivate employees. This research uses quantitative methods, the samples in this research are all employees in the IT and Service division of PT. X, totaling 30 people. The research results show that based on the presentation of the results that have been presented, it can be seen that the Fcount value is more than Ftable (3.354) with a significance level of <0.05, so it can be concluded that the motivation and work enthusiasm variables together have an effect on productivity (Fcount 14.101 > Ftable 3.354). Bearti H3 is accepted, motivation and work enthusiasm have a simultaneously positive and significant influence on productivity.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2036Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Perusahaan Sektor Transportasi Periode 2018-20222024-01-03T15:59:47+07:00Devina Agustin Goldie Pratomodevina.agustin23@gmail.comAgung Prajantoagungpraja12@gmail.comNgurah Pandji Mertha Agung Duryangurahdurya@dsn.dinus.ac.id<p><strong><em>ABSTRACT</em></strong></p> <p><em>Investment efficiency is thought to have several factors that influence it in this study the author uses four factors, namely the quality of financial statements (KLK), debt maturity, profitability performance, and company size. This research is a synthesis research that aims to analyze the impact of KLK, debt maturity, profitability performance, and company size on investment efficiency. Samples selected by purposive sampling were taken from companies in the transportation sector verified on the IDX during the period 2018 to 2022, with a total of 80 sample data. Data analysis was carried out using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using WarpPLS 7.0 software. The results showed that KLK and Debt Maturity have no impact on investment efficiency, while Profitability Performance and Company Size affect investment efficiency.</em></p>2024-03-18T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2027Pengaruh Hedonic Shopping Motivation, Shopping Lifestyle Dan Self Control Terhadap Impulse Buying Pada Pengguna E-Commerce Tokopedia Di Denpasar2024-02-19T12:36:03+07:00Ni Putu Widya Novyantariwidyanovyantari12@gmail.comI Gusti Ayu Imbayaniimbayani@unmas.ac.idI Made Surya Prayogaprayogamade@unmas.ac.id<p><em>This study aims to examine and obtain empirical evidence on the influence of hedonic shopping motivation, shopping lifestyle, and self-control on impulse buying among Tokopedia e-commerce users in Denpasar. This research employs a non-probability sampling method using a purposive sampling approach. The population consists of Tokopedia e-commerce users who engage in impulsive purchases, which are not precisely known, and the sample size is determined based on the number of indicators in the model, ranging from 5 to 10. The study includes 16 items as indicators, thus the sample size is determined to be 16 x 7 = 112 respondents. Path analysis is utilized to test hypotheses using SPSS version 25. The research findings indicate that hedonic shopping motivation and shopping lifestyle have a positive and significant impact on impulse buying, while self-control significantly negatively influences impulse buying among Tokopedia e-commerce users in Denpasar.</em></p> <p><em> </em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2021Faktor-Faktor Yang Mempengaruhi Kualitas Audit Perusahaan LQ452024-02-20T08:48:42+07:00Salma Putri Melliniasalma.mellinia.28@gmail.comSaniyya Nabila Su'Daasaniyyanabila@gmail.comUswatun Hasanahuswatun.hasanah@unsoed.ac.id<p><em>This study examines the factors influencing audit quality, namely firm size, audit rotation, and audit tenure in companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020 to 2022. Data were collected from company financial reports and the Indonesia Stock Exchange official website, then analyzed using multiple linear regression. The results indicate that firm size has a positive relationship with audit quality, suggesting that larger companies tend to have better internal controls and risk management. Audit tenure also has a positive relationship with audit quality. Additionally, audit rotation positively influences audit quality, indicating that periodic auditor changes can reduce bias and enhance auditor independence. These findings provide valuable insights for practitioners and regulators in managing relationships with auditors and considering audit rotation policies.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2114Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak 2024-02-27T12:27:19+07:00Dema Okta Putrioktademaputri@gmail.comLuh Nadiniluhnadi29@gmail.com<p><em>This research aims to provide empirical evidence that tax payer awareness, tax sanctions, and level of education affect taxpayer compliance among individuals at KPP Pratama Depok Sawangan. In this research, 2 variables are used, namely independent and dependent, where taxpayer compliance is the dependent variable while taxpayer awareness, tax sanctions and level of education are the independent variables. The simple random sampling method is the determination of the sample carried out in this research, where 100 respondent data was obtained as a result of distributing questionnaires. The data used is descriptive quantitative. Data analysis uses descriptive statistical testing, and hypothesis testing uses SPSS software. In this research, it was concluded that tax sanctions, taxpayer awareness, and education level were simultaneously able to influence taxpayer compliance. Furthermore, the taxpayer awareness variable is able to influence taxpayer compliance. The tax sanctions variable is unable to influence taxpayer compliance. The education level variable is unable to influence taxpayer compliance</em>.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2138Determination of Mahkota Gold Pringsewu Customer Satisfaction2024-02-26T14:06:57+07:00Adellia Wulandariadelliawulandari00@gmail.comTri Lestira Putri Warganegara tira@ubl.ac.id<p><em>Because of their abundance, Pringsewu's gold stores face fierce competition. Service quality, product quality, product design, and gold cleaning quality are what distinguish one business from the others and help it maintain customer loyalty. The goal of this study is to discover and explain how marketing messages and product quality influence customer satisfaction. This research takes a quantitative approach. There were 110 participants in this research overall. Using the Simple Random Sampling approach, 86 respondents were selected from the Mahkota Gold Pringsewu customer base for this study. This study relied on primary data. The data for this study was gathered using a Likert scale questionnaire technique. According to the findings of the study on Determining Customer Satisfaction at Mahkota Gold Pringsewu, there is a positive and significant relationship between product quality and customer satisfaction; there is also a positive and significant relationship between product quality and marketing communication, and there is a positive and significant relationship between the two for Mahkota Gold Pringsewu customers. This implies that high-quality products and marketing messages have a big influence on consumer happiness.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2159Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021 2024-02-29T13:41:04+07:00Zikral Zikralzikralraidann@gmail.comRatih Kusumastutiratihkusumastuti@gmail.comGandy Wahyu Maulana Zulmamaulanagandi25@gmail.com<p><em>This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency</em><em>.</em></p> <p><strong><em>Keywords: </em></strong><em>general allocation fund, special allocation fund, local original revenue.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2110Analisis Studi Kelayakan Pengembangan Bisnis dalam Keputusan Ekspansi2024-02-18T17:01:56+07:00Riska Agustinriskaagustin170893@gmail.comSaqofa Nabilah Ainisaqofa.nabilah.aini@uinsa.ac.idLuqita Romaisyahluqita.romaisyah@uinsa.ac.idSekar Rizky Margi Lestarisekarizky05@gmail.com<p><em>MSMEs which are growing rapidly in Indonesia play a role in economic growth and job creation, one of the sectors is the batik craft industry. In Kediri Regency, Lochatara Batik is a growing MSME and plans to expand its products and market share. Before carrying out expansion, it is necessary to carry out a business feasibility study analysis to find out whether the expansion plan is feasible or not. This research aims to analyze aspects in the Lochatara Batik business feasibility study related to the expansion plans that will be carried out. A descriptive qualitative method using observation, interviews and documentation of the owners and employees of Batik Lochatara was carried out in this research method. The results, according to legal aspects, market and marketing aspects, financial aspects, technical or operational aspects, management and organizational aspects, economic and social aspects as well as environmental impact aspects, the business and expansion planned by Batik Lochatara were declared feasible to carry out. The results of this analysis can also be used as a reference for company owners to identify and minimize obstacles and risks that arise in the business in the future</em>.</p>2024-03-16T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1946Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan 2024-03-02T05:50:49+07:00Alda Larasatialdalarasati16@gmail.comDwi Tirta Kencanadtirtakencana@gmail.comShiwi Angelica Cindiyasari Sihonoshiwi.angelica@teknokrat.ac.id<p><em>This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2059Pengaruh Beban Kerja Dan Stres Kerja Terhadap Burnout2024-02-18T16:55:17+07:00Felix Chandrafelixchandra80@gmail.com<p><em>This research was conducted to determine the influence and magnitude of workload and work stress on employee burnout. This research is a type of explanatory research. This research was conducted at Hotel X, a three-star hotel in Ambon City. The population in this study was Hotel X employees, with a total of 40 employees. The number of samples in this study was 40 employees, determined using a saturated sampling technique, namely taking the entire population as a sample. The measurement scale used is the Likert scale. The data in this research was collected by distributing questionnaires to respondents. Multiple regression analysis is a data analysis technique used to test hypotheses. The data from the questionnaire was processed with the help of SPSS tools. The results of this study found that workload had a positive and significant effect on burnout, and work stress had a positive and significant effect on burnout.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2038Pengaruh Struktur Aset, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal 2024-01-03T17:41:44+07:00Dinar Budiartidinarbudiartii@gmail.comHayu Wikan Kinasihhayuwikankinasih@dsn.dinus.ac.idRirih Dian Pratiwiririhdianpratiwi@dsn.dinus.ac.idAgung Prajantoagung.prajanto@dsn.dinus.ac.id<p><em>Business growth and production expansion are basically the basis for companies to seek sources of income for their capital. This research aims to obtain empirical evidence and test related to how asset structure, profitability, and company size influence capital structure. By involving non-cyclical consumption sub-sector companies for 2019 - 2022 and registered on the IDX, 111 data were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression with Spss 26. The research results show that asset structure and company size have a effect on capital structure. Meanwhile, the profitability variable has no effect on capital structure. The low adjusted r square in this study makes it have to be reviewed with other variables. The results showed that the companies taken preferred the use of external funds, namely debt.</em></p> <p><strong> </strong><strong>Keywords </strong>: Capital Structure, Asset Structure, Profitability, and Company Size.</p>2024-03-16T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2006Pengaruh Price Earning Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-20222024-02-19T12:37:24+07:00Ajeng Anatasiaanatasiaaajeng@gmail.comIra Septriana ira.septriana@dsn.dinus.ac.idImang Dapit Pamungkas imangdapit.pamungkas@dsn.dinus.ac.id<p><em>This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic.</em></p> <p><strong><em>Keywords: </em></strong><em>Regional Tax, Regional Levy, Original Regional Income</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2124Peran Serta Pajak, Retribusi Dan Lain-Lain Pad Yang Sah Terhadap Pendapatan Asli Daerah Kabupaten Seram Bagian Barat, Provinsi Maluku.2024-02-18T17:07:26+07:00Dynne Andrianyandrianydynne5@gmail.comMuhammad Iqbal Huseiniqi1husein@gmail.com<p><em>This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic.</em></p> <p><strong><em>Keywords: </em></strong><em>Regional Tax, Regional Levy, Original Regional Income</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2126Apakah Penggunaan Teknologi Informasi Dan Kepemimpinan Transformasional Dapat Meningkatkan Perrforma Karyawan?2024-02-26T14:11:10+07:00Herman Sjahruddinherman.sjahruddin@stiem-bongaya.ac.idRachmat GumantyGumanty@gmail.comAhmad Antoahmadanto@gmail.comHasyim MochtarMochtar@gmail.com<p><em>Employee performance is an achievement achieved by employees when carrying out responsibilities in an agency as an effort to achieve the end of a company that is considered legal in the eyes of the law. The purpose of this finding is to analyze the effect of implementing information technology and transformational leadership on employee performance at PT Bank KB Bukopin Makassar Branch. The number of samples was 159 respondents and 72 data were not used because they did not match the criteria in the study. The results of regression testing show that the use of good information technology will improve employee performance. This condition is different from transformational leadership which shows that transformational leadership does not contribute to employee performance.</em></p> <p><em> </em><strong><em>Keywords: </em></strong><em>Banking, information technology, transformational leadership, performance</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2142Pengaruh Good Corporate Governance Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan2024-03-02T09:36:17+07:00Maria Fridolina Naiakifridolinaspc3@gmail.comKadir Kadirkadir@unlam.ac.idSustinah Limarjanisustinah.limarjani@unlam.ac.id<p><em>This study aims to test and re-a</em><em>na</em><em>lyze previous researchers between independent va</em><em>ria</em><em>bles, namely the va</em><em>ria</em><em>bles of tra</em><em>nspa</em><em>rency, a</em><em>ccounta</em><em>bility, responsibility, independence, fairness</em><em> and competence of human resources on the quality of fina</em><em>ncia</em><em>l reports of Private hospitals in the city of Ba</em><em>l</em><em>nja</em><em>l</em><em>rma</em><em>l</em><em>sin. The type of da</em><em>ta</em><em> in this study is prima</em><em>ril</em><em>y denta</em><em>l</em><em>, namely questionna</em><em>ires</em><em> distributed to employees of priva</em><em>te hospita</em><em>ls in the city of Ba</em><em>l</em><em>nja</em><em>l</em><em>rma</em><em>l</em><em>sin. The subjects in this study were the director, deputy director, head of finance, and employees of the finance department, totaling 62 people. The method of da</em><em>ta</em><em> a</em><em>nalysis was ca</em><em>rried out using the multiple linear regression method with the ca</em><em>l</em><em>culation process using the SPSS 22 a</em><em>pplica</em><em>tion program. The results of the study show that tra</em><em>nspa</em><em>rency, a</em><em>ccounta</em><em>bility, and human resource competence ha</em><em>ve </em><em>significant effects on the quality of fina</em><em>ncia</em><em>l reports. Responsibility and independence have no effect on the quality of fina</em><em>ncia</em><em>l reports. Fairness has a negative effect on the quality of fina</em><em>ncia</em><em>l reports.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1862Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-20212023-11-18T05:45:05+07:00Nurhayati HarisHaris1@gmail.comAlda Alfriantialdaalfriyanti1728@gmail.comNina Yusnita Yaminninayamin@untad.ac.idMuhammad NatsirNatsir@gmail.comErnawaty UsmanUsman5@gmail.comHaryono Pasang KamaseKamase6@gmail.com<p><em>The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year.</em></p> <p><em>K</em><em>eywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2163Analisis Faktor – Faktor Yang Mempengaruhi Underpricing Saham Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Di Bei Tahun 2020 - 20222024-03-08T17:23:29+07:00Annisa Nuralifahannisanuralifah02@gmail.comEndah Dewi PurnamasariPurnamasari2@gmail.comTry WulandariWulandari3@gmail.com<p><em>In this instance, the elements that impact underpricing are Return on Assets, Debt to Equity Ratio, Company Age, Underwriter Reputation, and Auditor Reputation. The purpose of this research is to identify and examine these factors. Researchers employ quantitative techniques. A total of 167 firms were included in the research population. Information gathered by directly quoting financial reports from the official IDX website for the three years that the report was available, 2020–2022. Multiple linear regression analysis, classical assumption test analysis, and descriptive analysis approaches were the methods of data analysis employed in this study. The findings of this study include There is no discernible relationship between underpricing and Return on Assets, Debt to Equity Ratio, or Company Age in this instance.</em></p>2024-03-21T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2130FAKTOR – FAKTOR YANG MEMENGARUHI KEPUTUSAN INVESTASI PADA GENERASI MILENIAL2024-03-08T17:26:07+07:00Alfiyah Hanaalfyh.hana89@gmail.comAmbardi Ambardiambarjun@yahoo.comIrma Novidairmanovida3@gmail.com<p><em>This research aims to assess the influence of social media characteristics, risk perception, and financial literacy on investment decisions in the capital market among millennials in Tangerang. This research uses quantitative methods. The data collection approach uses a questionnaire survey instrument. Participants in this research are individuals who carry out transactions in the capital market, sometimes referred to as respondents or consumers. A total of 106 respondents were involved in this research, selected using a simple random sampling technique. The analytical methods used include Descriptive Analysis and Partial Least Square (PLS) Analysis. Research findings show that social media, Risk perception, and financial literacy have a big influence on investment decisions of the millennial generation in the Tangerang capital market.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1995Pengaruh Lokasi, Kelengkapan Produk, Dan Word Of Mouth Terhadap Keputusan Pembelian Pada Fajar Abadi Snack2024-02-27T14:40:43+07:00Kamal Febrian Anugrahkamalfebrian37@gmail.com<p><em>The purpose of this research is to find out how location variables, product completeness, and oral conversation influence consumers' decisions to buy Fajar Abadi Snack products. Quantitative analysis techniques were then used using SPSS. The research population is unknown, so the sample is multiplied by 5 and there are 13 indicators. To distribute questionnaires, this research used a Likert scale questionnaire. Sample collection methods that do not rely on probability are used to collect samples. In cases where there is a connection with the research, the people who met the researcher are considered the sample. The SPSS test results show that the variables of location, product completeness, and word of mouth simultaneously influence the purchasing decision variable. Location has a significant effect on purchasing decisions with a sig value of 0.000 < 0.05, and product completeness has a significant effect on purchasing decisions with a sig value of 0.001 < 0.05. However, word of mouth does not have a significant effect on purchasing decisions with a sig value of 0.000 < 0.05.</em></p> <p> </p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2188Pengaruh Brand Image, Harga, Brand Trust Dan Kualitas Produk Terhadap Keputusan Pembelian Lipstik Wardah Di Kota Semarang2024-03-20T04:57:12+07:00Meti Lestarimetylestarilestari@gmail.comYohan Wismantoroyohan309@gmail.com<p><em>In general, people really like the cosmetics industry, one of which is lip care which is growing rapidly in Indonesia. The aim of this research is to test the influence of brand image, price, brand trust and quality of Wardah lipstick products on purchasing decisions in the city of Semarang. This study uses a quantitative approach. Sample collection used a purposive sampling method with 175 respondents by distributing questionnaires using Google from. The data analysis process uses SMARTPLS. The results of data processing show that Brand Image and Brand Trust have a significant influence on the decision to purchase Wardah lipstick in the city of Semarang, while price and product quality do not have a significant influence on the decision to purchase Wardah lipstick in the city of Semarang.</em></p> <p><strong><em>Keywords: Brand Image, Price, Brand Trust, Product Quality, Purchasing Decisions</em></strong>.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2180Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud2024-03-20T05:58:04+07:00I Gusti Agung Ayu Pramita Indraswaripramitaindraswari@undiknas.ac.idPutu Pande R. Aprilyani Dewiaprilyanidewi@undiknas.ac.idI Gusti Agung Arista Pradnyaniagung.rista@unram.ac.idI.G.A.N. Alit Sumantrialitsumantri@undiknas.ac.id<p><em>This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud.</em></p> <p><strong><em>Keywords:</em></strong> <em>Skepticism, professionalism, locus of control, investigative audit quality, fraud</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2150Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Penghindaran Pajak 2024-03-21T11:01:46+07:00Cikal Sari Dewicikaldewi04@gmail.comDwi Hayu Estrinidwi.hayu@unkartur.ac.id<p><em>This study aims to test the influence of company size, leverage and profitability on tax avoidance in banking companies listed on the Indonesian stock exchange in 2019-2022. This research is a quantitative research. The sampling technique uses purposive sampling. Based on a sample that meets the criteria of 117 for 4 years of observation. Then data analysis uses Microsoft Excel and SPSS 26 software. Based on research, company size and leverage have no significant effect on tax avoidance. While the profitability factor has a significant effect on tax avoidance.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSIhttps://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/2199Pengaruh Brand Image, Brand Luxury , Harga, Dan Desain Produk Terhadap Minat Beli Samsung Z Flip 5 Di Kota Semarang2024-03-24T07:49:35+07:00Aulia Anin Naimauliaaninnaim@gmail.comAgung Sedayu18dosen@dsn.dinus.ac.idUsman Usmanusman@dsn.dinus.ac.idGuruh Taufan Hariyadiguruh.taufan@dsn.dinus.ac.id<p><em>This research aims to determine the influence of brand image, luxury brand, price, and product design on buying interest in the Samsung Z Flip 5 in Semarang City. This research uses primary data and quantitative methods. Researchers conducted a pre-survey on 30 respondents by distributing questionnaires, then after that the researchers conducted a survey by distributing questionnaires via Google Form to 150 respondents and processing the data using SmartPLS. From the results of data processing, it was found that brand image had a significant influence, luxury brand had no significant influence, price had a significant influence, and design had no significant influence on interest in purchasing Samsung Z Flip 5 smartphone products in Semarang City.</em></p> <p><em> </em><strong><em>Keywords:</em></strong><em> Brand Image ; Brand Luxury ; Price ; Design ; Purchase Intention</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 JURNAL MANEKSI