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Jurnal Mahasiswa Manajemen dan Akuntansi
Published by Universitas 45 Surabaya
ISSN : 28287207     EISSN : 28287118     DOI : 10.30640
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Sub Rumpun ILMU EKONOMI Ekonomi Pembangunan Akuntansi Ekonomi Syariah Perbankan Perpajakan Asuransi Niaga (Kerugian) Notariat Bidang Ekonomi Lain Yang Belum Tercantum Sub Rumpun ILMU MANAJEMEN Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran Manajemen Transportasi Manajemen Industri Manajemen Informatika Kesekretariatan Bidang Manajemen Yang Belum Tercantum
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 24 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi" : 24 Documents clear
Implementasi Enterprise Resource Planning Berbasis SAP dalam Meningkatkan Kualitas Sistem Informasi Akuntansi Pada PT. BS Surabaya Maria Christina Rahayu; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2941

Abstract

Enterprise Resource Planning (ERP) System - SAP is called "Industry Solu-tion" as a technological change that exists by changing the accounting in-formation system (AIS) process for company activities in running a busi-ness. In fact, the accounting and finance department has not adopted an SAP-based ERP system, while other departments in the company have im-plemented an SAP-based ERP system. This study aims to analyze the impact of SAP-based ERP implementation on efficiency, accuracy and data inte-gration in accounting information systems, by exploring differences be-tween departments that use and do not use the system. This type of research uses Descriptive qualitative methods by selecting PT BS Surabaya as a sample and source of informants from the Accounting and finance depart-ments who are considered to have knowledge and information about the problem under study, namely the implementation of SAP-based Enterprise Resource Planning (ERP) as an effort to improve the quality of accounting information systems at PT BS. Data collected using instruments in the form of observation and documentation, as well as in-depth interviews with in-formants. The data was analyzed qualitatively. The results showed that the implementation of SAP-based ERP significantly improved efficiency and accuracy in the departments that adopted it. And can make efficiency in the need for less labor compared to using manual methods.
Dampak Marketing Mix terhadap Minat Pembelian Sayur Hidroponik Pada PT. Anugerah Bumi Trawas di Surabaya Anky Fibrianti; Harsono Teguh; Bambang Karnain; Rina Dewi; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2942

Abstract

This research aims to investigate and analyze the impact of the marketing mix on purchasing interest of hydroponic vegetables at PT Anugerah Bumi Trawas, Surabaya. The study employs a descriptive-analytical approach with a quantitative method. Involving 75 respondents selected through purposive sampling, data were collected using an online Google questionnaire. Data analysis includes multiple linear regression, descriptive analysis, normality test, hypothesis testing, and coefficient of determination. The research findings indicate that product (X1), price (X2), and distribution (X4) significantly influence purchasing interest, while promotion (X3) does not. Simultaneously, product (X1), price (X2), promotion (X3), and distribution (X4) collectively have a significant impact on purchasing interest in Surabaya, with product (X1) being the dominant variable. The implication of this study is to enhance purchasing interest at PT Anugerah Bumi Trawas, Surabaya.
Penerapan Metode Time-Driven Activity-Based Costing untuk Menetapkan Harga Pokok Penjualan Full Container Load pada PT. Sinar Garuda Pasifik di Surabaya Dewi Kumala Sari; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2944

Abstract

This study applies the Time-Driven Activity-Based Costing method to determine the cost of goods sold for Full Container Load shipping services at a freight forwarder company in Surabaya and examines its impact on the current determination of the cost of goods sold. Some previous research has focused on employee efficiency with precise measurements, thereby overlooking the strengths of the Time-Driven Activity-Based Costing method, which are simplicity and reliance on estimation. This study found that indirect costs contribute insignificantly to the determination of the cost of goods sold. Nevertheless, this method is capable of accurately determining the cost of goods in transactions with low-profit margins, which is characteristic of companies like freight forwarders, where the percentage of direct costs in the cost of goods sold is high.
Analisis Penerapan Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya Mahira Nur Alfiani; Tjandra Wasesa; Heri Toni P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2945

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
Dampak Pendapatan Asli Daerah (PAD) dan Pendapatan Transfer Pemerintah Pusat terhadap Belanja Daerah di Jawa Timur Tahun 2018-2022 Aprillia Arum Anggreini; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2947

Abstract

This study aims to determine how the influence of local revenue (PAD) and Central Government Transfer revenue on regional spending in East Java in 2018-2023 and how much influence partially or simultaneously. The Data used is secondary data obtained from the official website of the Directorate General of financial balance (DGT). Sampling technique using purposive sampling. The number of samples in this study is 117 normally distributed samples. The analysis used is multiple linear regression analysis, by testing classical assumptions first. The R-Square test is used to test the accuracy of the model. As for the hypothesis test using T test (partial) and F test (simultaneous). Based on the results of research that has been done, local revenue (PAD) and Central Government Transfer revenue respectively have a positive and significant effect on regional spending. Simultaneously or jointly local revenue (PAD) and Central Government Transfer revenue significantly affect regional spending.
Analisis Faktor-faktor Optimalisasi Laba Bersih: Studi Kasus pada PT. Indofood Sukses Makmur Tbk di Jakarta Aulia Isnaini Hasanah; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2948

Abstract

This research was conducted at PT. Indofood Sukses Makmur Tbk which is located in Jakarta. This research aims to identify and analyze factors and efforts in optimizing net profit. This research is qualitative research with a descriptive approach. This research uses documentation as a procedure for collecting data. The conclusion obtained from this research is that the factors that influence the optimization of PT's net profit Indofood Sukses Makmur Tbk is sales and costs. Where, sales are one of the revenues for the company which can increase the optimization of net profit. Meanwhile, costs that can influence the optimization of a company's net profit are all costs incurred by the company. Meanwhile, efforts can be made to optimize net profit by PT Indofood Sukses Makmur Tbk is by increasing sales and controlling the costs incurred by the company, especially costs which continue to experience high increases from year to year.
Pengaruh Belanja Online dan Fitur Paylater Shopee Terhadap Perilaku Konsumtif Masyarakat Di Kota Surabaya Tiara Ratnaningrum; Rina Dewi; Bambang Karnain; Harsono Teguh Santoso; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2956

Abstract

This study examines the influence of online shopping and Shopee's paylater feature on the consumptive behavior of Surabaya residents. Conducted using a causal associative method and quantitative approach, the research involved 100 respondents selected through purposive sampling. Data was collected via online questionnaires and analyzed using multiple linear regression, descriptive analysis, normality testing, hypothesis testing, and determination coefficient testing. The results indicate that both online shopping and Shopee's paylater feature significantly impact consumptive behavior in Surabaya, with the paylater feature exerting a stronger influence. Recommendations include increasing promotion and education about Shopee's paylater feature, alongside governmental regulation for consumer protection and financial education.
Kajian Perubahan Sistem Pembayaran Pajak Online Terhadap Wajib Pajak : (Studi Kasus di Restoran CV. X Kota Surabaya) Risda Vera Fitria; Heri Toni Hendro P; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2957

Abstract

This research is about the analysis of changes in the online tax payment system for CV restaurant taxpayers. X City of Surabaya. It aims to find out the negative and positive impacts for taxpayers by using the theory of online tax payment in the characteristics of tax surveillance applications to the advantages and disadvantages. This study uses a qualitative research method with the results of the study showing that changes in the payment system using the tax surveillance application still experience technological obstacles that result in inefficiencies in the implementation of online restaurant tax payments.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Dok dan Perkapalan Surabaya Divisi Produksi Aisya Faradilla Putri; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2958

Abstract

This research aims to determine the influence of work motivation and work discipline on the performance of employees PT. DOK and Shipping. Work motivation is an impulse within an individual that encourages him to do work. Work discipline is the actions taken by individuals in carrying out their work in accordance with applicable rules. Meanwhile performance is the result of employee work. The research sample was determined by Slovin and obtained as many as 82 respondents. Data collection uses questionnaires, and data analysis techniques use multiple linear regression assisted by SPSS. The research results show that work motivation has a positive and significant effect on employee performance partially, work discipline has a positive and significant effect on employee performance partially, work motivation and work discipline have a positive and significant effect on employee performance simultaneously.
Dampak Iklan dan Cashback Terhadap Keputusan Pembelian pada E-Commerce Shopee di Kota Surabaya Kornelia Sarce; Rina Dewi; Bambang karnain; Harsono Teguh; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.3039

Abstract

This study aims to evaluate the effect of advertising and cashback on purchasing decisions on the Shopee e-commerce platform. This study uses a quantitative method involving 100 respondents who are active Shopee users. Data was obtained through questionnaires distributed online. Data analysis was carried out using descriptive analysis, multiple linear regression, data instrument test, classical assumption test, hypothesis testing and determination coefficient test to measure the extent to which advertising and cashback influence purchasing decisions. The results showed that both advertising (X1) and cashback (X2) had a significant effect on purchasing decisions on Shopee e-commerce in Surabaya city. Multiple linear analysis shows that the variables of advertising (X1) and cashback (X2) partially and significantly affect purchasing decisions in e-commerce shopee in the city of Surabaya. Both advertising variables (X1) and cashback (X2) simultaneously have a significant and significant effect on purchasing decisions on e-commerce shopee in the city of Surabaya. The cashback variable which has a more dominant effect on purchasing decisions compared to advertising (X1) can be seen in the highest beta coefficient. These findings indicate that effective marketing strategies, such as attractive advertisements and cashback offers, can increase interest and purchasing decisions. Therefore, Shopee is advised to continue optimizing advertisements and cashback programs to maintain and increase customer loyalty.

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