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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 86 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi" : 86 Documents clear
Eksplorasi Kendala Administrasi Keimigrasian dalam Penerapan Kebijakan Visa dan Izin Tinggal di Indonesia Daffa Raihan Arya Mas’adi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.4998

Abstract

This study aims to explore immigration administrative constraints in the implementation of visa and residence permit policies in Indonesia which still face complex challenges in terms of regulation, bureaucracy, human resources, and technological infrastructure. Through a descriptive qualitative approach, this study collected primary data from in-depth interviews with immigration officials, visa applicants, and legal practitioners, as well as non-participant observations at immigration offices. Secondary data were obtained from laws and regulations, official reports, and academic literature. The results of the study show that immigration regulations often overlap with other sectoral rules, causing implementation inconsistencies and legal uncertainty. The convoluted and slow bureaucratic process also worsens the quality of public services, while the practice of illegal levies still occurs due to weak supervision. In addition, the limitation of information technology infrastructure causes digital services to not run evenly throughout the region. The capacity of human resources in the immigration sector is still not optimal, both in terms of technical competence and professionalism. The complexity of these problems has an impact on low public trust, declining investment competitiveness, and the emergence of negative perceptions of the performance of immigration institutions. This study recommends the need for comprehensive reform through regulatory harmonization, bureaucratic simplification, strengthening human resource capacity, and equitable use of digital technology. Thus, Indonesia's immigration policy is expected to be more responsive, transparent, and accountable in facing the challenges of globalization and international mobility.
Analisis Manajemen Tabungan Wadi’ah Pelajar pada PT BPRS Sungai Pua Syariah Ditinjau dari Manajemen Bank Syariah Nanda Reza Safitri; Rini Elvira; Imamuddin Imamuddin; Gusrianti Gusrianti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.4999

Abstract

This study is motivated by the critical importance of consistently implementing sharia principles in all Islamic banking products, including wadi’ah-based savings. The research aims to describe the management practices of student wadi’ah savings at PT BPRS Sungai Pua Syariah and evaluate their alignment with the principles of Islamic bank management. A descriptive qualitative approach was employed, utilizing data collection techniques such as observation, structured interviews, and document analysis. The key informants in this study were the Director and the Head of Operations at PT BPRS Sungai Pua Syariah. The findings reveal that the management of student wadi’ah savings at the bank has generally implemented core management functions planning, organizing, execution, and control—effectively. However, the study also identified a deviation from the fundamental principles of the wadi’ah contract, whereby the bank distributes profit-sharing to wadi’ah savings holders, which contradicts the nature of a pure safekeeping agreement. This indicates the need for a thorough evaluation and realignment of savings management practices to ensure greater compliance with sharia principles.
Pengaruh Pemahaman Akuntansi Terhadap Kepatuhan Wajib Pajak UMKM Clara Putri; Nur Aliah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5001

Abstract

This research aims to analyze the effect of accounting and taxation understanding on the compliance of MSME taxpayers at the East Medan Tax Office (KPP). This study uses a quantitative approach with a Casual Comparative Research design, utilizing primary data obtained through questionnaires from 98 MSME respondents. Data analysis was conducted through validity, reliability, normality, multicollinearity, and multiple linear regression tests using SPSS version 25. The results show that both accounting and tax understanding have a positive and significant effect on taxpayer compliance. Simultaneously, these two variables explain 30.5% of the variation in MSME taxpayer compliance, while the rest is influenced by other factors, such as business experience, legal knowledge, and tax awareness. These findings confirm that a good understanding of taxation can improve the compliance of MSMEs in carrying out their tax reporting and payment obligations. Meanwhile, an understanding of accounting needs to be supported by the application of proper financial recording to avoid misinterpretation. Based on these findings, this study recommends the implementation of structured tax training, simple accounting education for MSMEs, and further research to identify additional factors that influence tax compliance. The results of this study are expected to serve as a reference for the Directorate General of Taxes and MSME actors in increasing tax awareness and compliance.
Pengaruh Fraud Diamond Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement : Studi Empiris pada Perusahaan Property dan Real Estase yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Indah Fitrianjani; Martini Martini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5004

Abstract

This study aims to examine how the Diamond Fraud theory impacts indications of fraudulent financial statements in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. According to the Diamond Fraud theory, there are four main components that drive financial statement fraud: pressure, opportunity, rationalization, and capability. In this study, pressure is measured through financial targets, opportunities are measured through supervisory performance, and rationalization is measured through auditor turnover. Financial statement errors are considered a significant issue because they can reduce the quality of accounting information, which impacts stakeholders making business decisions. Using a purposive sampling method, the study sample consisted of 49 companies, resulting in a total of 245 observations. SPSS 22 was used to conduct logistic regression on the data. The results show that financial targets and director turnover do not affect the potential for fraud. Conversely, auditor turnover and ineffective supervision increase the likelihood of financial statement fraud. These results contribute to the academic literature on forensic accounting and provide empirical evidence on the relevance of the Diamond Fraud theory in Indonesia. From a practical perspective, this research emphasizes the importance of sound auditor oversight and independence in preventing and detecting fraudulent practices. This can increase investor, creditor, and other stakeholder confidence in the quality of financial reporting.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Boycott Divestment Sunctions (BDS) pada Perusahaan Terdampak yang Go-Public di Bursa Efek Indonesia Lilis Damayanti Sjam Radjak; Gaffar Gaffar; Ayu Rakhma Wuryandini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5008

Abstract

This study aims to analyze the differences in financial performance before and after the Boycott Divestment Sanctions (BDS) movement in affected companies listed on the Indonesia Stock Exchange. Financial performance is measured using three main indicators: Market Value Added (MVA), Economic Value Added (EVA), and Earnings Per Share (EPS). This study used a quantitative method with a purposive sampling technique on 15 companies in the consumer cyclical and consumer non-cyclical sectors that met the criteria for being affected by BDS. Data, consisting of quarterly financial reports for the 2021–2024 period, were analyzed using the Wilcoxon Signed Rank Test to determine the differences before and after the BDS. The test results showed that MVA and EVA decreased significantly after the BDS, reflecting a decrease in the company's market value and economic value due to increased risk perception and a decrease in net operating profit after tax (NOPAT). Conversely, EPS showed no significant difference, indicating the company's ability to maintain stable earnings per share despite external pressures. This finding aligns with signaling theory, which states that external events can be negative signals for investors, but market reactions are heavily influenced by company fundamentals and management strategy.
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit: Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Devi Natalia Tlonaen; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5010

Abstract

This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable. Secondary data were obtained from the Indonesia Stock Exchange (IDX) for the period 2021–2023. The study used a sample of 36 observations selected through purposive sampling. The data analysis method used is multiple linear regression. The results show that audit fee has no significant effect on audit quality, meaning that the amount of compensation paid for audit services does not determine the level of audit quality produced. Audit tenure also has no significant effect on audit quality, indicating that the length of the relationship between the auditor and the client does not directly influence the quality of the audit. Therefore, both audit fee and audit tenure, whether partially or simultaneously, do not have a significant effect on audit quality.
Partisipasi Masyarakat dalam Implementasi Kebijakan Penurunan Stunting di Desa Oebafok Mami Trisari Nggiri; Nursalam Nursalam; Belandina L. Long
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5011

Abstract

Stunting is a chronic health problem that significantly affects the quality of human resources in the future. Oebafok Village, Rote Ndao Regency, still faces challenges in reducing stunting rates despite the existence of government policies and programs. This study aims to analyze community participation in the implementation of stunting reduction policies using Fung’s (2006) theory through three main dimensions: participant selection, communication and decision, and authority and power.This research employed a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. The informants consisted of the village head, health workers, posyandu cadres, human development cadres, and parents of toddlers.The findings reveal that community participation remains limited and tends to be formalistic. The mechanism of participant selection is not yet inclusive, as village officials and posyandu cadres dominate the process, while vulnerable groups such as pregnant women, breastfeeding mothers, and poor families are not optimally represented. In terms of communication and decision, communication processes are still mostly one-way from village authorities and health workers to the community, leaving limited room for accommodating community aspirations. Regarding authority and power, decision-making authority is concentrated in the village government, while the community mostly acts as beneficiaries without significant influence in supervision or decision-making.This study concludes that the success of stunting reduction policies in Oebafok Village strongly depends on strengthening active community participation. Therefore, empowerment strategies, direct involvement of vulnerable groups, and participatory two-way communication are needed so that the community can act not only as objects but also as subjects in policy implementation.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah Ruteng Flaviana Maria Rosari Edison; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5012

Abstract

This study aims to analyze the effect of the implementation of a regional financial accounting system, human resource competency, and the utilization of information technology on the quality of financial reports at Ruteng Regional General Hospital (RSUD). The background of this research is based on the increasing demands for public accountability in the government sector, including RSUD. This study used a quantitative approach, with a population of 45 employees at Ruteng Regional General Hospital and a sample of 30 employees selected using a purposive sampling technique: employees working in the finance subdivision of Ruteng Regional General Hospital and employees working in the Planning, Evaluation, and Reporting subdivision. The results indicate that the implementation of a regional financial accounting system and the utilization of information technology have a significant impact on the quality of financial reports. Meanwhile, human resource competency does not have a significant impact on the quality of financial reports. In conclusion, the quality of financial reports at Ruteng Regional General Hospital is influenced by the regional financial accounting system and the utilization of information technology, while human resource competency has no significant impact.
Pengaruh Pemahaman Akuntansi Dasar dan Computer Knowledge terhadap Keahlian Penggunaan Aplikasi MYOB pada Siswa Kelas XI SMK Talenta Bangsa Adi Suprayoga; Aliyah Aliyah; Sri Winda Hardiyanti Damanik
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5018

Abstract

The purpose of this study is to determine the extent to which computer knowledge and basic accounting knowledge influence the level of proficiency in using MYOB, both independently and simultaneously. The method used is quantitative with an associative approach. The research respondents consisted of 115 students from SMK Talenta Bangsa who were collected using a saturated sampling technique. The data collection instruments were tested for validity and reliability, while the prerequisites for analysis included linearity and multicollinearity tests. Multiple linear regression analysis was used as the method, and t-tests and F-tests were used to examine the hypotheses.The analysis results indicate that basic accounting knowledge has a positive and significant impact on the ability to use MYOB, with a t-value of 8.222 > t-table 1.980. Similarly, computer knowledge was also found to have a significant impact, with a t-value of 4.941 > t-table 1.980. Simultaneously, both independent variables contribute significantly to students' skills in operating MYOB, as indicated by a significance level of 0.000 < 0.05 and an F-value of 35.602 > F-table 3.08. The regression equation yields a constant of 19.387, while the coefficient of determination (R²) is 38.9%. This indicates that the two variables can explain 38.9% of the variation in students' ability, while the remaining 61.1% is influenced by other factors outside the scope of this study.
Factors Influencing Liquidity Risk of Islamic Banks in Indonesia : A Systematic Literature Review Pranoto Effendi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5019

Abstract

Liquidity issues have become crucial in the banking sector during the global economic recovery following the COVID-19 pandemic, presenting significant challenges that Islamic banks must proactively address. This article systematically examines the factors influencing liquidity risk in Islamic banks in Indonesia using the systemic literature review (SLR) methodology following the PRISMA procedure. A comprehensive search of the Google Scholar Database was conducted using three key keywords: "liquidity risk," "Islamic banks," and "Indonesia." After a rigorous screening and selection process, fifteen relevant articles were identified for in-depth analysis. The findings reveal that the key determinants of liquidity risk can be categorized into three groups: internal factors, intermediary factors, and external macroeconomic factors. A clear implication of these findings is that Islamic banks need to manage their liquidity risk more effectively by adopting a holistic strategy that simultaneously and more seriously addresses all three categories of factors. This integrative approach is crucial for managing the complexity of the post-pandemic financial landscape.

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