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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
Analisis Opsen Pajak Kendaraan Bermotor di Kota Kupang Berdasarkan Undang – Undang Nomor 1 Tahun 2022: Studi Kasus pada Samsat Kota Kota Kupang Gresia Irene Yomar Lakabela; Markus A.K.B. Hallan; Siprianus G. Tefa
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.v4i2.5023

Abstract

The purpose of this study is to analyze the implementation of the motor vehicle tax option in Kupang City based on Law No. 1 of 2022, examine its impact, and assess the effectiveness of the tax option policy. The study used a qualitative method with data collection techniques through library and field studies. Data analysis used the NVivo application. The results of the study stated that the implementation of the PKB option policy in Kupang City was in accordance with the provisions of the law and strengthened by Regional Regulation No. 1 of 2024. This policy provides fiscal authority for the Kupang City government in direct receipt of the motor vehicle tax option (PKB). The impact of the motor vehicle tax option policy can be seen from the increase in taxpayer compliance as indicated by the increasing number of motor vehicles from year to year. In addition, the option is also effective in increasing Regional Original Income (PAD) in Kupang City, especially in financing infrastructure and public services. The results of this study confirm that the motor vehicle tax option policy is a strategic instrument in strengthening regional fiscal independence, although it requires socialization, transparency, and quality of public services.
Pemahaman Konseptual Keselamatan dan Kesehatan Kerja (K3): Tinjauan Sistematis terhadap Penyebab dan Pencegahan Kecelakaan Kerja Sukma Ayu Raganingtyas; Tanto Prima; Mardiyah Mardiyah
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.v4i2.5034

Abstract

Occupational Health and Safety (OHS) is a strategic instrument in creating a safe, healthy, and productive work environment, as well as a determining factor for organizational sustainability. This article aims to comprehensively examine the concept of OHS by highlighting the causes of workplace accidents, the associated risk factors, and the prevention strategies that can be applied across various sectors. The research method employed a systematic literature review with a mapping review approach, drawing on books and indexed scientific publications. The collected data were analyzed using content analysis and narrative synthesis techniques to provide a comprehensive overview of OHS issues.The findings reveal that workplace accidents generally occur due to the complex interaction between human factors, environmental conditions, and management systems. Basic factors such as fatigue, mental pressure, and limited knowledge create vulnerabilities that increase the likelihood of accidents. These conditions are further aggravated by unsafe acts and unsafe conditions, which are often overlooked or insufficiently addressed. Effective prevention strategies require synergy between individuals and organizations through continuous training, the cultivation of a safety culture, consistent supervision, and the proper use of personal protective equipment. Furthermore, managerial commitment to integrating OHS into organizational policies has been shown to contribute significantly to reducing workplace accidents and enhancing productivity.Thus, OHS should not only be regarded as a normative obligation but also as a strategic investment that protects workers, improves quality of life, and strengthens organizational competitiveness in the context of modern industrial dynamics.
Pengaruh Debt to Equity Ratio dan Current Ratio terhadap Return on Asset pada Perusahaan Rokok di Bursa Efek Indonesia Tahun 2015–2024 Chairunnisa, Siti; Lestari, Dheri Febiyani; Rahayu, Isyana
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.v4i2.5036

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) in cigarette companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2024. The research method applied is quantitative analysis with a multiple linear regression approach. Data were collected from annual financial statements of the sampled companies. The findings indicate that both DER and CR have no significant effect on ROA. This suggests that leverage and liquidity levels are not the primary determinants of a company’s ability to generate profits from its assets. Furthermore, the F-test in this research is applied as a model suitability test rather than a simultaneous significance test. Therefore, it can be concluded that variations in ROA of cigarette companies are influenced by other factors beyond DER and CR. The results of this study are expected to provide useful insights for investors, management, and future researchers in understanding the financial performance of the cigarette industry sector in Indonesia.
Pengaruh Citra Merek, Kepercayaan Merek, dan Duta Merek terhadap Keputusan Pembelian: Studi Industri Smartphone di Pulau Lombok Muhammad Arsyad; St Hatidja
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.v4i2.5037

Abstract

This study examines the influence of Brand Image, Brand Trust, and Brand Ambassadors on Purchase Decisions in the context of the mid-range smartphone industry on Lombok Island. Involving 120 respondents, this study analyzes the extent to which these three variables play a role in shaping consumer behavior and preferences. The results show that Brand Image has a dominant influence in determining consumer choices. Consumers tend to be more attracted to smartphone brands with a positive image, which then has implications for their purchase decisions. Furthermore, Brand Trust has been proven to be an important foundation in building long-term relationships between consumers and brands. A high level of trust encourages consumers to choose products from brands that are considered credible and reliable. Brand Ambassadors also play a significant role in improving purchase decisions, as seen by the positive correlation between Brand Ambassador effectiveness and increased consumer interest in the product. The practical implications of this study highlight the importance for smartphone companies to focus on strengthening brand image through consistent communication strategies and positive customer experiences. Efforts to build brand trust must be carried out by maintaining product quality, fulfilling brand promises, and creating transparency in after-sales service. Furthermore, selecting a Brand Ambassador whose values ​​and characteristics align with the target market segment can increase consumer appeal and loyalty to the brand. This study contributes to the consumer behavior literature by offering a comprehensive analysis of the relationship between Brand Image, Brand Trust, Brand Ambassadorship, and Purchase Decisions. These findings enhance understanding of the factors influencing consumer purchasing decisions in the mid-range smartphone market on Lombok Island and provide strategic recommendations for industry players to enhance their brand competitiveness and success.
Peran Coretax dalam Kepatuhan Wajib Pajak Pelaporan PPH 21 di Indonesia Jeconiah Nathanael; Condro Widodo
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.v4i2.5042

Abstract

The Directorate General of Taxes is tactically aiming to improve effectiveness and compliance in tax collection, utilizing Coretax as its tool to digitalize its tax administration. The same applies to income tax Article 21 (PPh 21) reporting. This study aims to examine the extent to which the application of the Coretax system has brought about a change in the way Indonesian taxpayers comply with the regulations and pay their taxes. This paper uses a descriptive qualitative approach based on literature to explain how putting services, for example, e-SPT, e-Bupot, and e-Billing, into Coretax simplifies the filing process, reduces inaccuracy, and enhances transparency and the level of control of the government through hierarchy. The analysis reveals that Coretax has done what it intended: make reporting more useful and build taxpayer trust. However, there are still challenges to implementing the plan, especially around uneven technological infrastructure and digital literacy. So, interagency cooperation, training, and improving the user interface are all-important recommendations for ensuring that Coretax is used fairly across the country.
Pengaruh Financial Distress, Capital Intensity, Leverage, dan Cash Flow terhadap Konservatisme Akuntansi Rosa Biuti Kartika; 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.v4i2.5041

Abstract

This study aims to analyze the effect of financial distress, capital intensity, leverage, and cash flow on accounting conservatism. The research focuses on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure the relevance of the data analyzed, resulting in 71 companies meeting the requirements for this study. The analytical method employed is multiple linear regression analysis, utilizing the SPSS version 22.0 statistical tool.The results of this study indicate that financial distress, capital intensity, and leverage have a negative and significant effect on accounting conservatism. This suggests that companies experiencing financial difficulties, having high capital intensity, and high leverage ratios tend to exhibit lower levels of accounting conservatism in their financial reporting. This occurs because companies often avoid conservative financial statements to present better financial performance to investors and creditors. Conversely, cash flow shows a positive and significant effect, indicating that companies with strong cash flows face less financial pressure, leading to increased conservative financial reporting as management opts for greater transparency.
Pengaruh Ekspor, Impor dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Jawa Timur Tahun 2017-2024 Adi Putra Pratama; Alfin Maulana; Agus Sarwo Edi; Agung Bayu Murti
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.v4i2.4863

Abstract

This study aims to test and analyze the influence of government exports, imports, and expenditures on economic growth in East Java Province in the 2017–2024 period. The analysis unit in this study covers 38 districts/cities in the region. The data used is secondary data obtained from the Central Statistics Agency (BPS) of East Java Province. The research method used is a quantitative approach with statistical analysis techniques using EViews software version 9. Hypothesis testing was carried out through t-test and F-test to determine the partial and simultaneous influence of independent variables on dependent variables. The results show that partially, the export variable has a significant influence on economic growth, while imports and government spending also show significant influences but with different levels of influence. Simultaneously, these three independent variables—exports, imports, and government spending—have a significant effect on economic growth in East Java Province. These findings indicate that international trade activities and government fiscal policies play an important role in driving regional economic growth. Therefore, local governments are expected to formulate the right strategies to improve export performance, manage imports wisely, and optimize government spending to support sustainable economic development.
Efektivitas Pajak Barang Mewah Ditanggung Pemerintah (PPnBM DTP) terhadap Daya Beli Masyarakat pada Mobil Listrik Berbasis Baterai Dewi Nur Huly; Rima Herlista; Euis Salma; Rizka Malia; Muhammad Husaini
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.v4i2.5022

Abstract

The Covid-19 pandemic significantly affected national economic performance, including the automotive industry which experienced a decline in production and sales. To address this issue while promoting a transition to environmentally friendly energy, the government introduced the Luxury Goods Tax Borne by the Government (PPnBM DTP) incentive for battery electric vehicles under Minister of Finance Regulation No. 9 of 2024. This study aims to evaluate the effectiveness of the policy on public purchasing power. The research applies a descriptive qualitative evaluative method using secondary data from regulations and previous studies. The findings reveal that the PPnBM DTP incentive has increased consumer interest and sales of electric cars in Indonesia, although the growth is not evenly distributed across all market segments. The main barriers remain the relatively high prices of electric vehicles and the limited availability of charging infrastructure. These results imply that additional policy support, particularly in infrastructure development and extended incentives, is essential to strengthen public purchasing power and encourage broader adoption of electric vehicles.  
Analysis of The Effect of Price and Promotion on Purchase Intention of Yarn with Perceived Quality as a Moderating Variable at PT. Hoja Indonesia M. Rudi Zafa; Zulkifli Rangkuti; Irawan R D Budianto
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.v4i2.5048

Abstract

This study examines the influence of price and promotion on purchase intention of thread products at PT. Hoja Indonesia, with Perceived Quality as a moderating variable. The textile industry, particularly thread manufacturing, is vital for supporting downstream industries, and understanding consumer behavior is essential for maintaining competitiveness. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS 4 software, this study employed saturated sampling with 40 respondents, including customers and business partners purchasing thread products from PT. Hoja Indonesia. Both the measurement and structural models were analyzed to assess relationships among price, promotion, perceived quality, and purchase intention. Results indicate that price has a positive but statistically insignificant effect on purchase intention, while price significantly influences perceived quality. Promotion significantly impacts purchase intention but does not affect perceived quality. Perceived quality itself significantly affects purchase intention, highlighting its critical role in shaping consumer behavior. Moderation analysis reveals that perceived quality’s interaction with price and promotion influences purchase intention, though not significantly. These findings suggest that while perceived quality is crucial, its moderating role is limited. Companies should implement integrated marketing strategies that enhance promotional activities and strengthen consumers’ perceptions of product quality. This study contributes to consumer perception-based marketing strategies in the textile sector, particularly for thread products.
Analisis Pengaruh Liquiditas, Leverage dan Sales Growth terhadap Kinerja Perusahaan pada Sektor Teknologi yang Terdaftar di Bei Sovika Dian Arekha Mayang; Dianing Widya Kusumaastuti
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.v4i2.5066

Abstract

This study focuses on accelerating digital transformation post-COVID-19 pandemic, which requires technology companies to maintain financial stability and performance. The objective of this study is to examine the impact of liquidity, leverage, and sales growth on the performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a quantitative approach, this study involved 27 companies (135 observations) selected using purposive sampling, with ROA as the dependent variable, while Current Ratio, Debt-to-Equity Ratio, and sales growth as independent variables. The results of multiple linear regression analysis indicate that liquidity and leverage have no significant effect on ROA, while sales growth has a significant positive effect. Simultaneously, these three variables have a significant effect, contributing 31%, indicating that sales growth is the dominant factor driving technology company performance in the digital era, while liquidity and leverage do not show a direct impact. These findings provide important implications for management, investors, and regulators in formulating adaptive financial strategies.    

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