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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
Pengaruh Pemasaran Media Sosial, Brand Ambassador, Inovasi Produk Terhadap Keputusan Pengguna Melalui Citra Perusahaan pada Pengguna Byond by BSI Gumilar Santika Atmaja; Deden Mulyana; Edy Suroso
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.v4i2.5067

Abstract

The aim of this study were to determine and to analyze the influence of social media marketing, Brand ambassador, and product innovation on the decision of BYOND users in Tasikmalaya through corporate image. The method used in this study was a survey with a descriptive quantitative approach. The sample size in this research was 390 nasabahts, selected through proportional random sampling. Data analysis used Partial Least Square-Structural Equation Modeling (PLS-SEM). The study found that social media marketing, Brand ambassador, product innovation, and corporate image had a positive and significant influence on the decision of BYOND users in Tasikmalaya. Social media marketing, Brand ambassador, and product innovation also had a positive and significant influence on corporate image. Furthermore, corporate image positively and significantly mediated the influence of social media marketing, Brand ambassador, and product innovation on the decision of BYOND users in Tasikmalaya. Therefore, the company needed to optimize its digital marketing strategy, collaboration with brand ambassadors, and product innovation supported by a positive corporate image to improve user decisions regarding BYOND.  
The Future of Participative Budgeting: A Bibliometric Analysis Using Vos Viewer Aryan Danil Mirza. BR; Laili Fadhila Banuwa; Ghea Laili Putri Garien; Sartini
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.v4i2.5075

Abstract

This study aims to map the development, trends, and directions of research related to participative budgeting over the past four decades through a bibliometric analysis approach. Data were obtained from the Scopus database using the keyword “PARTICIPATIVE BUDGETING” for the period 1982–2025, resulting in 166 documents analyzed using VOSviewer and Publish or Perish software. The results show that the topic of particpative budgeting has evolved from a mere managerial mechanism to an interdisciplinary issue involving behavioral, ethical, and organizational governance dimensions. The most frequently appearing keywords include budgetary slack, honesty, performance, and managerial performance, which indicate a research focus on behavioral and managerial performance aspects. Geographically, the United States is the main center of research, followed by Germany, Australia, and Brazil, with increasing contributions from developing countries such as Indonesia. The field of study is dominated by Business, Management and Accounting, but is beginning to expand into Social Sciences and Computer Science. This research provides a theoretical contribution to strengthening the understanding of the role of participation in budgeting effectiveness and opens new research opportunities related to the integration of digital technology, organizational culture, and local context in particpative budgeting.
Perkembangan Ilmu Akuntansi di Era Modern : Kajian Epistemologi Galih Mulya Subastyan; Sari Kartikaningrum; Miratul Husna Neris
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.v4i2.5076

Abstract

This article examines the development of accounting science in the modern era through an epistemological approach, focusing on the influence of globalization, economic dynamics, and rapid advances in information technology. A fundamental change occurred when the role of accounting shifted from merely recording transactions to becoming a strategic instrument that plays an important role in the business decision-making process. This shift indicates that accounting is no longer viewed as an administrative activity, but as an information system capable of providing added value to organizations. The integration of technologies such as accounting information systems, financial software, and big data analysis has brought about major changes in accounting practices, making them more efficient, accurate, transparent, and adaptive to the times. Through an epistemological review, a deep understanding of the origins, structure, and validity of accounting knowledge is obtained, including the philosophical dimensions that shape the framework of thinking and methodology in this discipline. Using a literature review method, this article emphasizes that the development of accounting is not only oriented towards technical aspects, but also towards conceptual and philosophical foundations that strengthen its position in facing modern business challenges. Accounting now plays an important role in supporting decision making, creating organizational efficiency, and responding to the needs of economic globalization.
Pengaruh Sistem Kerja dan Stres Kerja terhadap Kinerja Perawat di RS Islam Sari Asih Arrahmah Tangerang Siti Aminah
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.v4i2.5079

Abstract

This study aims to analyze the influence of work system and work-related stress on the performance of nurses at RS Islam Sari Asih Arrahmah Tangerang, considering that the nursing profession is highly vulnerable to physical and psychological pressure due to high workload and task complexity. The study employed a quantitative approach with an associative survey method, involving 65 nurses working in shift systems as respondents. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression. The results indicate that a proportional work system, clear task allocation, and regular shift schedules positively affect nurses’ performance, whereas workload imbalance, rapid shift rotations, high administrative demands, and ineffective communication increase work-related stress, which in turn reduces performance. Most respondents were categorized as experiencing moderate stress, yet they were still able to demonstrate good performance in terms of task accuracy, service quality, professionalism, and responsibility towards patients. These findings confirm that work-related stress serves as an important mediator in the relationship between work system and nurses’ performance. Practically, hospital management is advised to balance workload across shifts, enhance vertical and horizontal communication among staff, provide adequate managerial support and supervision, and implement stress management programs, professional development training, and fair work rotation. Such efforts are expected to create a healthy, safe, and productive work environment, improve nurse retention, and support the sustainable enhancement of healthcare service quality.
Implementasi Prinsip Transparansi pada Pengelolaan Dana Desa sebagai Instrumen Ekonomi Pembangunan Muhammad Aldri Rabbi Radhiyya; Arina Romarina
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.v4i2.5080

Abstract

Village fund management is a strategic instrument in promoting local economic development. Since the enactment of Law Number 6 of 2014 concerning Villages, village funds have been directly allocated to support various development programs, ranging from infrastructure development to community empowerment and social programs. This study aims to assess the implementation of transparency principles in village fund management and its impact on fund utilization effectiveness and local economic development. The research employs a qualitative descriptive-analytical approach, focusing on official village documents, including financial reports, minutes of village deliberations, and regulations related to fund usage. Document analysis is conducted to identify fund management mechanisms, transparency indicators, fund allocation proportions, and the resulting economic impacts. The results show that villages that consistently apply transparency can enhance the accountability of village officials, active community participation, and the effectiveness of fund utilization. The allocation of village funds for infrastructure development, community empowerment, and social programs contributes positively to improving residents’ welfare, creating employment, and fostering sustainable local economic growth. This study recommends that villages continue to strengthen information disclosure, routinely publish financial reports, involve the community in program planning and monitoring, and conduct regular evaluations of fund utilization. Implementing these recommendations is expected to ensure that village fund management is more targeted, effective, and capable of maximizing economic benefits for local communities.
Penerapan Sistem Coretax dalam Proses Pelaporan Pajak Pertambahan Nilai: Studi Kasus pada PT Integra Nasywa Roudhotul Firdaus; Ajeng Tita Nawangsari
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.v4i2.5095

Abstract

This study examines the implementation of Coretax in VAT reporting at PT Integra. Value Added Tax (VAT)is a major source of state revenue, thus motivating public oversight of tax reporting. To support this, the Directorate General of Taxes (DGT) introduced the Coretax Administration System (Coretax) as part of its digital tax transformation agenda. This study aims to analyze the implementation of Coretax in VAT reporting at PT Integra, identify emerging obstacles, and assess the system's role in improving company compliance. The results indicate that Coretax contributes to improving the timeliness, accuracy, and transparency of tax return reporting, while simplifying the audit process through more systematic data presentation. However, several challenges remain, such as data security risks, limited staff understanding, and technical system constraints. Overall, the implementation of Coretax is considered effective in improving tax administration and strengthening regulatory compliance, although full success still requires increased human resource competency and strengthened technological infrastructure.
The Effect of Security, Speed, and Ease on Customer Loyalty to E-Wallets on the Marketplace Platform Memed Hasan
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.v4i2.5096

Abstract

This study examines the effects of security, transaction speed, and ease of use on customer loyalty in the context of e-wallet usage within Indonesian marketplace platforms. As digital payment systems continue to gain traction, understanding the factors that influence customer loyalty is crucial for e-wallet providers. The research is based on the Technology Acceptance Model (TAM) and ES-QUAL, using data from 119 respondents, primarily students aged 21–25. The measurement instruments used in the study were confirmed to be valid and reliable, with item-total correlation values exceeding the critical threshold and Cronbach’s Alpha values above 0.743. The data met the assumptions for normality, with no issues of multicollinearity or autocorrelation, although heteroscedasticity was observed in the security variable. Using multiple linear regression analysis, the study found that all three variables—security, transaction speed, and ease of use—significantly affected customer loyalty. Ease of use had the highest impact (β = 0.280, p = 0.001), followed by security (β = 0.284, p = 0.001), and transaction speed (β = 0.228, p = 0.007). The regression model explained 33.7% of the variation in customer loyalty (R² = 0.337). These findings highlight the importance of creating user-friendly interfaces, ensuring fast and efficient transactions, and providing strong data protection in building customer loyalty. Recommendations for e-wallet providers and policymakers include enhancing service quality and promoting broader adoption of digital financial services.
Analisis Perbandingan Anggaran dan Realisasi Pendapatan dan Belanja Pemerintah Desa di Provinsi Jawa Tengah Tahun 2022 - 2023 Anggita Kurniawati Dewi; Diva Varella Firanika; Putri N.M Nababan; Kenni Siahaan; Regina Hanna Noisy
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.v4i2.5097

Abstract

This study discusses a comparison between the budget and the realization of revenue and expenditure in village governments in Central Java Province for the years 2022–2023. The background of this research lies in the crucial role of village finance in supporting regional autonomy and development at the local level. The main objective is to evaluate financial management performance through the analysis of financial ratios, such as revenue growth, expenditure growth, locally generated revenue (PAD), effectiveness, efficiency, and fiscal independence. The method used is descriptive quantitative analysis based on data from the Budget Realization Report (LRA). The findings show that 2023 experienced improvements compared to 2022, as indicated by increases in revenue, expenditure, and PAD. However, effectiveness slightly declined, and efficiency showed signs of budget inefficiency. The level of village fiscal independence also increased, although it has not yet reached full autonomy. These findings indicate that although the direction of village financial management has improved, a comprehensive evaluation of budget effectiveness and efficiency is still necessary. Therefore, village governments need to strengthen their planning and financial control strategies to ensure more optimal, accountable, and sustainable fund utilization.
Studi Empiris tentang Pengaruh Komunikasi Pemasaran dan Kualitas Produk terhadap Keputusan Pembelian pada UMKM Warkop Rencong Medan Adelina Lubis; Ihsan Effendi; Olivia Sembiring; Naila Zuhra
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.v4i2.5098

Abstract

This study aims to explore and analyze how marketing communication and product quality influence consumer purchasing decisions at Warkop Rencong, an MSME located in Medan. In a highly competitive local food industry, implementing effective marketing communication strategies and maintaining high product quality are essential elements that drive consumer behavior. Marketing communication not only informs consumers about the product but also builds a perspective and emotional connection with them. Product quality, on the other hand, reflects how well the product meets consumer expectations and needs, fostering customer satisfaction and long-term loyalty. This research adopts a quantitative approach, utilizing questionnaires to gather data from 60 respondents selected through random sampling from Warkop Rencong's active customer base. The collected data were analyzed using validity, reliability, classical assumptions, and multiple linear regression tests in IBM SPSS Statistics 27. The results indicate that both marketing communication and product quality significantly and positively influence purchasing decisions, both individually and collectively. Product quality was found to have a stronger impact on purchasing decisions compared to marketing communication. The F-test confirms that both variables significantly affect purchasing decisions, with an adjusted R² of 0.532, indicating a high explanatory power of the model. These findings offer practical insights for MSMEs in developing effective marketing strategies and ensuring high product quality to boost consumer purchasing decisions.
Evaluasi Pengaruh Antara Pendapatan Desa dan Belanja Desa di Kecamatan Purwoasri Tahun 2020-2024 Faris Aji Vagood Lucky; Hestin Sri Widiawati; Linawati Linawati
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.v4i2.5099

Abstract

This study aims to explore the impact of PADes, ADD, and DD on village expenditures in Purwoasri District from 2020 to 2024. A quantitative approach with a causal type was used in this research. Data were gathered from the Village Budget (APBDes) realization reports of ten selected villages, using the Probability Sampling technique. The analysis employed multiple linear regression, testing classical assumptions such as normality, multicollinearity, autocorrelation, and heteroscedasticity. The study's findings indicate that, individually, Village-Generated Revenue (PADes), Village Fund Allocation (ADD), and Village Funds (DD) significantly influence village expenditures. When considered together, these three independent variables also have a significant impact on village expenditures. These results highlight that PADes, ADD, and DD are crucial in determining the direction and magnitude of village expenditures. By effectively managing these resources, villages can better allocate funds and ensure the sustainability of financial management. The study concludes that these revenue sources play a vital role in shaping village financial planning, supporting development projects, and improving public services. It also suggests that the district government should continue enhancing its financial management practices to further optimize the use of these funds for village development.

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