Jurnal Mahasiswa Manajemen dan Akuntansi
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
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<![CDATA[Pengaruh Intellectual Capital, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Nilai Perusahaan ]]>
<![CDATA[Finda Eka Azhari]]>;
<![CDATA[Ani Kusumaningsih]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5112
<![CDATA[This study aims to analyze the effect of Intellectual Capital, Firm Size, and Independent Board of Commissioners on Firm Value in banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research employs a quantitative method with a panel data regression approach to assess the relationship between these variables. Purposive sampling was used to select a sample of 25 companies, resulting in a total of 125 observations. The data were collected from the companies' financial statements and annual reports, then processed using E-Views 12 software for analysis. The findings reveal that Intellectual Capital, Firm Size, and Independent Board of Commissioners simultaneously have a significant effect on Firm Value. However, when considered individually, Intellectual Capital does not show a significant impact on Firm Value, suggesting that intellectual assets may not be fully reflected in the value of the firms in the banking sub-sector. On the other hand, Firm Size and the presence of an Independent Board of Commissioners both have a significant positive effect on Firm Value, indicating that larger firms and those with independent governance structures tend to achieve higher firm value. These findings contribute to the understanding of corporate governance and intellectual capital in enhancing firm value, particularly in the banking industry.]]>
<![CDATA[Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan ]]>
<![CDATA[Rayhan Dwi Tirtanata]]>;
<![CDATA[Ayumi Rahma]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5114
<![CDATA[This study aims to examine and obtain empirical evidence regarding the effect of Investment Decisions, Funding Decisions, and Company Growth on Firm Value in banking sub-sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. This study uses a descriptive quantitative approach with purposive sampling method in sample selection, resulting in 205 observations. The data were analyzed using panel data regression techniques with the help of Eviews 12 software. The results showed that simultaneously, Investment Decisions, Funding Decisions, and Company Growth had an effect on Firm Value. But partially, Company Growth has a positive influence on Firm Value. Meanwhile, Investment Decisions and Funding Decisions have no effect on Firm Value. This finding indicates that the company growth factor is more considered by investors in assessing the value of banking companies, compared to other managerial decisions. Based on these results, it is recommended for companies to focus more on sustainable growth strategies to increase company value in the eyes of investors and other stakeholders.]]>
<![CDATA[Peran Pemimpin dalam Membangun Motivasi Kerja Karyawan di Tengah Persaingan Industri Rajut ]]>
<![CDATA[Teofadli Mubaroq]]>;
<![CDATA[Agus Alamsyah]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5115
<![CDATA[This research aims to understand the role of leaders in building employee work motivation at CV Saung Rajut, particularly in the context of fierce competition in the knitting industry. As the industry constantly evolves, effective leadership becomes crucial for improving employee morale, loyalty, and productivity. This study uses a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings indicate that the leader at CV Saung Rajut has successfully created a conducive and harmonious work environment. Leaders position employees as partners, lead by example, and foster humanistic and empathetic communication. These actions motivate employees to innovate and make deeper contributions toward achieving the company’s goals, demonstrating the impact of transformational leadership. Additionally, the company’s flexible work system and family-oriented work culture further strengthen both intrinsic and extrinsic motivation among employees. The research highlights that leadership at CV Saung Rajut goes beyond traditional methods, creating a work atmosphere that promotes collaboration, trust, and commitment. This, in turn, supports the company’s competitiveness in the industry. Effective leadership not only boosts employee engagement but also contributes to the overall success and sustainability of the company in a highly competitive market.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Kualitas Sumber Daya Manusia terhadap Penyusunan Laporan Keuangan di UMKM ]]>
<![CDATA[Naomi Lennesia Lontaan]]>;
<![CDATA[Fina Ratnasari]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5116
<![CDATA[This study aims to determine the relationship between educational level, accounting understanding, and human resource quality affect the financial statement preparation of South Tangerang's culinary MSMEs. A quantitative method was used in which 100 MSME owners were selected using the Slovin formula to represent the target population, and they were asked to complete a Likert scale survey to collect primary data. Data quality evaluation, conventional assumption verification, and hypothesis testing were conducted using IBM SPSS Statistics 29 at the data analysis stage. The results of the study show that MSME owners' educational attainment has little bearing on the preparation of financial accounts. However, it was found that the quality of human resources and accounting understanding had a major influence on the preparation of MSME financial statements. The three distinct factors of education level, accounting understanding, and human resource quality all have a substantial impact on financial statement production at the same time in culinary MSMEs in South Tangerang. This study has significant consequences for initiatives that focus on improving the quality of financial statement production for MSMEs through increased accounting understanding and improved human resource quality.]]>
<![CDATA[Pengaruh Cash Flow Audit Report Lag dan Disclosure terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi di Bursa Efek Indonesia (BEI) Periode 2019 - 2023 ]]>
<![CDATA[Gita Aulia Putri]]>;
<![CDATA[Suciati Muanifah]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5117
<![CDATA[An opini going concern embodies an auditor's judgment regarding a firm's capacity to sustain its commercial activities into the near-term future. This inquiry endeavors to scrutinize the bearing of cash flow, audit report lag, and disclosure on the conferral of an opini going concern. The examination concentrates on corporations in the energy sector recorded on the Indonesia Stock Exchange (IDX) across the 2019–2023 interval. A quantitative method was applied through the use of logistic regresi analysis. This research drew upon secondary data sourced from corporate annual statements. The specimens were chosen via a purposive sampling technique founded on specified requirements. The conclusions demonstrate that, in a simultan fashion, cash flow, audit report lag, and disclosure wield a signifikan impact upon the opini going concern. Nevertheless, in a parsial review, only cash flow displays a signifikan inverse correlation, implying that a greater operating cash flow diminishes the prospect of obtaining an opini going concern. Conversely, audit report lag and disclosure were found to exert no signifikan leverage on this audit judgment.]]>
<![CDATA[Pengaruh Pajak, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Transfer Pricing ]]>
<![CDATA[Mochamad Febrianto]]>;
<![CDATA[Lioni Indrayani]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5118
<![CDATA[This study aims to analyze the effect of Tax, Firm Size, and Independent Board of Commissioners on Transfer Pricing in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research employs a quantitative method with a panel data regression approach to examine the relationship between these variables and their effect on transfer pricing decisions. A purposive sampling technique was used to select a sample of 14 companies, resulting in a total of 70 observations. The data were sourced from the companies' financial statements and annual reports, and analyzed using E-Views 12 software. The findings of this study show that tax, firm size, and the independent board of commissioners have a simultaneous effect on transfer pricing, indicating that these factors collectively influence how energy sector companies manage their pricing strategies for intercompany transactions. When considered individually, tax and firm size were found to significantly affect transfer pricing, suggesting that companies with higher tax burdens and larger sizes tend to engage in transfer pricing practices. However, the study found that the independent board of commissioners had no significant effect on transfer pricing. These results offer insights for policymakers and investors to better understand the dynamics of transfer pricing within the energy sector.]]>
<![CDATA[Peran Kinerja sebagai Mediasi dalam Hubungan Kapabilitas Finansial dan Orientasi Kewirausahaan terhadap Keunggulan Bersaing: (Studi pada UMKM Perdagangan Kota Tasikmalaya) ]]>
<![CDATA[Cindi Ibriani]]>;
<![CDATA[Azizah Fauziyah]]>;
<![CDATA[Ismail Yusuf]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5119
<![CDATA[The purpose of this study is to examine the influence of financial capability and entrepreneurial orientation on sustainable competitive advantage and the performance of trade-based MSMEs in Tasikmalaya City. The research method employed is a quantitative approach, with data collected through questionnaires distributed to 100 trade MSME actors in Tasikmalaya City. The Structural Equation Modeling (SEM) approach was employed to analyze the data and examine the relationships among the research variables.. The results show that financial capability does not affect sustainable competitive advantage, but it has a significant effect on MSME performance. Entrepreneurial orientation has a significant effect on both sustainable competitive advantage and MSME performance. Sustainable competitive advantage also significantly affects the performance of trade MSMEs in Tasikmalaya City. From the indirect effect analysis, it was found that financial capability and entrepreneurial orientation significantly influence sustainable competitive advantage through MSME performance. The findings are expected to enhance comprehension of the contributing factors to competitive advantage and the performance of MSMEs, as well as strategic recommendations for business actors and policymakers to enhance sustainable business competitiveness.]]>
<![CDATA[Optimasi Persediaan Komponen AC pada Perusahaan Jasa Pemeliharaan dan Perbaikan AC dengan Metode Just in Time CV Cahaya Berkah Ilahi ]]>
<![CDATA[Muhammad Roybafih]]>;
<![CDATA[Indro Kirono]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5120
<![CDATA[CV Cahaya Berkah Ilahi is a company engaged in the maintenance and repair of air conditioners (AC) that has been operating for more than 3 years. With rapid growth, the company faces various challenges, particularly in the suboptimal management of AC component inventory, which impacts operational efficiency and customer satisfaction. This has prompted the company to implement the Just In Time (JIT) method in inventory management, aimed at enhancing the ability to respond to market demand and reduce operational costs. This study aims to analyze the Just-in-Time (JIT) method if applied at CV Cahaya Berkah Ilahi. This descriptive qualitative study uses the AC component raw material inventory at CV Cahaya Berkah Ilahi as the unit of analysis, along with two key informants: the owner and the head technician. The results of the study indicate that the implementation of the Just-in-Time (JIT) method can serve as a strategic solution to reduce inventory costs and improve operational efficiency. However, the success of JIT implementation depends on several factors, including effective communication among team members, strong relationships with suppliers, and the efficient use of information technology.]]>
<![CDATA[Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity terhadap Tax Aggressiveness dengan Firm Size Sebagai Moderasi ]]>
<![CDATA[Andi Amalia Putri]]>;
<![CDATA[Harry Barli]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5121
<![CDATA[This study aims to examine the effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Aggressiveness, with Firm Size as a moderating variable. The method used in this study is quantitative with secondary data. The population includes companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, totaling 149 companies. Using purposive sampling, a sample of 9 companies is selected. The research applies Panel Data Regression and Moderated Regression Analysis (MRA) using EViews 12. The F-test results show that Profitability, Transfer Pricing, and Capital Intensity simultaneously affect Tax Aggressiveness. However, the t-test results show that Profitability, Transfer Pricing, and Capital Intensity each do not have a significant effect on Tax Aggressiveness. Similarly, Firm Size also does not have a significant effect on Tax Aggressiveness. The Moderated Regression Analysis (MRA) results reveal that Firm Size is not able to moderate the relationship between Profitability and Tax Aggressiveness, Transfer Pricing and Tax Aggressiveness, nor Capital Intensity and Tax Aggressiveness. This study indicates that the internal variables examined are not sufficient to explain Tax Aggressiveness behavior in the Consumer Cyclicals sector. The insignificance may be due to external factors such as government fiscal policies during the pandemic, macroeconomic fluctuations, and the conservative approach of companies in financial reporting.]]>
<![CDATA[Pengaruh Manajemen Laba, Intensitas Modal dan Transfer Pricing terhadap Penghindaran Pajak: (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023) ]]>
<![CDATA[Fany Maulida]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i2.5122
<![CDATA[Tax avoidance is a major issue in the corporate sector, impacting state revenue and fairness in tax distribution. This study analyzes the effects of Earnings Management, Capital Intensity, and Transfer Pricing on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, the research relies on secondary data from company financial statements. The population includes all energy sector companies listed on the IDX for 2019–2023. Through purposive sampling, 12 companies were selected, producing 60 observations over five years. Panel data regression with Eviews 12 was applied to test the hypotheses. Results show that simultaneously, Earnings Management, Capital Intensity, and Transfer Pricing significantly influence Tax Avoidance. Partially, Earnings Management has a positive significant effect, meaning companies engaging in earnings management tend to avoid taxes. Capital Intensity shows no significant effect, indicating that investment levels in fixed assets do not affect tax avoidance practices. Transfer Pricing also has no significant effect, possibly due to strict regulations or specific operational traits of the energy sector. The study offers both theoretical insights and practical implications for understanding factors driving tax avoidance in Indonesia’s energy industry.]]>
