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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
Analisis Pengaruh Informasi Prospektus Terhadap Return 5 Hari Saham IPO (Initial Public Offering) di Bursa Efek Indonesia (BEI) Melalui Bandarmologi Sebagai Variabel Moderasi Widi Hartanto; Andrea Geovani; Sofyan Hakim
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.v3i2.3166

Abstract

Selama periode 2020-2023, pandemi COVID-19 berdampak signifikan pada pasar saham dan investasi. Namun, banyak perusahaan di Indonesia tetap melakukan IPO, mencatat rekor terbanyak di Asia Tenggara. Dengan menggunakan bandarmologi sebagai variabel moderasi, studi ini menguji dampak konten prospektus, yang mencakup karakteristik finansial dan nonfinansial, terhadap imbal hasil 5 hari dari ekuitas IPO. Pengambilan sampel secara purposif digunakan untuk mengidentifikasi 46 bisnis IPO yang tercatat di Bursa Efek Indonesia selama waktu yang relevan untuk sampel. Variabel nonfinansial mencakup kuantitas dan persentase saham yang ditawarkan, sedangkan variabel finansial mencakup Debt to Equity Ratio (DER) dan Earnings Per Share (EPS). Pialang diukur dengan melihat 3 dan 5 pialang teratas. Temuan studi, yang mewakili risiko utang dan ekspektasi yang tidak terpenuhi, menunjukkan bahwa DER dan EPS berdampak negatif secara signifikan terhadap imbal hasil 5 hari perusahaan IPO saat menggunakan teknik Partial Least Square (PLS) versi 4.0. Sebaliknya, variabel non-keuangan berpengaruh positif namun tidak signifikan, menunjukkan bahwa investor lebih fokus pada kualitas manajemen dan prospek perusahaan. Bandarmologi memperkuat pengaruh negatif variabel keuangan dan memberikan pengaruh positif terhadap variabel non-keuangan, tetapi keduanya tidak signifikan, menandakan pengaruh faktor pasar lain seperti sentimen dan regulasi.
Pengaruh Digitalisasi Zakat Terhadap Penerimaan Dana Zakat Melalui Kepercayaan Masyarakat Sebagai Variabel Intervening: Studi Pada Wahdah Inspirasi Zakat Bone Nur Aulia Asrani; Muhammad Yamin; Masyhuri Masyhuri
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.v3i2.4097

Abstract

This study aims to analyze the impact of zakat digitalization on public trust and zakat fund collection, as well as the role of public trust as an intervening variable in this relationship. Conducted at Wahdah Inspirasi Zakat (WIZ) Bone, a zakat institution that has implemented a digital system, this research employs a quantitative approach using Partial Least Square (PLS) analysis with data from 100 purposively selected muzakki, collected through questionnaires and analyzed using SmartPLS 4.0. The findings indicate that zakat digitalization positively and significantly influences public trust but does not directly affect zakat fund collection. However, public trust has a positive and significant impact on zakat fund collection and serves as an intervening variable, highlighting its key role in enhancing the effectiveness of zakat digitalization. Therefore, zakat institutions should improve transparency, accountability, and security in digital systems while increasing outreach and education to encourage more muzakki to utilize digital zakat services.
Studi Empiris Pengaruh Profitabilitas, Leverage, dan Financial Distress pada Tax Avoidance Perusahaan Makanan & Minuman di BEI (2019-2023) Pujianto Pujianto
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.v3i2.4912

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Financial Distress on Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This type of research uses statistics with a quantitative approach. The data collection technique employs the documentation method, which involves collecting data from financial reports published on the official IDX website. The sample size in this study is 110 reports from 22 food and beverage sub-sector companies listed on the IDX in 2022-2023. Purposive sampling is used as the sampling determination technique with certain criteria, and multiple regression analysis is used. Data analysis is conducted with the aid of SPSS software version 27. The research results show that partially only the Leverage variable has no effect, while the Profitability and Financial Distress variables have an impact on Tax Avoidance. Simultaneously, Profitability, Leverage, and Financial Distress affect Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019-2023. These findings provide input for investors and corporate management in strategic decision-making.
Efektivitas Sentralisasi Fiskal Zakat Melalui Baznas dalam Pembangunan Ekonomi Lokal Muhamad Khaerunnizam; Puji Purnawan
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.v3i2.5049

Abstract

Zakat is a vital instrument in the Islamic fiscal system that plays a role in wealth redistribution and poverty alleviation. In Indonesia, zakat management is focused centrally through the National Amil Zakat Agency (BAZNAS) as the official state institution. This article aims to analyze the effectiveness of the fiscal centralization model of zakat through BAZNAS in supporting local economic development. The research uses a descriptive qualitative approach with case studies on economic empowerment programs at the district/city level. The results show that the centralization model provides advantages in the form of standardization of governance, increased transparency, and integration of zakat data nationally. However, challenges still arise in the form of limited distribution coverage, delays in the distribution of funds, and lack of synergy between BAZNAS and local amil zakat institutions (LAZ). This condition has the potential to hinder the optimization of the impact of zakat on the economic development of the people in the region. Therefore, this article recommends an integrative model between BAZNAS and LAZ that prioritizes collaboration, operational decentralization, and local capacity building. The integration is expected to be able to increase the effectiveness of zakat management and strengthen its contribution to economic development based on social justice and community empowerment.

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