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 Financial Distress dan Audit Report Lag terhadap Integritas Laporan Keuangan dengan Komite Audit sebagai Pemoderasi ]]>
<![CDATA[Muhamad Arthur Riandi]]>;
<![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.v4i2.5134
<![CDATA[This research analyzes the effect of Financial Distress and Audit Report Lag on Financial Statement Integrity moderated by the Audit Committee. Financial Statement Integrity plays an important role as a foundation of trust that ensures financial information is presented honestly, accurately, and transparently to support decision making. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Twelve companies met the sample criteria in this study, with the sampling method using Purposive Sampling, resulting in a total sample of 60. The data analysis technique used Panel Data Regression with the help of the Eviews series 12 application. The results of the study state that Financial Distress and Audit Report Lag simultaneously affect Financial Statement Integrity, Financial Distress affects Financial Statement Integrity, Audit Report Lag does not affect Financial Statement Integrity, the Audit Committee is able to moderate the effect of Financial Distress on Financial Statement Integrity, and the Audit Committee is able to moderate the effect of Audit Report Lag on Financial Statement Integrity.]]>
<![CDATA[Pengaruh Pelatihan Pemasaran terhadap Kinerja Pemasaran : (Studi Kasus UMK Binaan Lazismu Jawa Barat) ]]>
<![CDATA[Salwa Salsabila Aulia Rahmani]]>;
<![CDATA[Dede Kurnia]]>;
<![CDATA[Ismail Yusup]]>
<![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.v4i2.5135
<![CDATA[Marketing performance plays a central role in business growth, but in practice, many MSME players still find it difficult to achieve. This study aims to determine the effect of marketing training on marketing performance among micro and small enterprises (MSEs) under the guidance of Lazismu West Java. This study uses a quantitative method with a descriptive-verificative approach. The population in this study consists of 35 MSEs under the guidance of Lazismu West Java who have participated in marketing training, and all of them were selected as samples using a saturated sampling technique. The instrument used was a Likert scale questionnaire, and the data was analyzed using simple linear regression with the help of SPSS version 29.0. The results of this study indicate that marketing training has a significant effect on improving marketing performance. The contribution provided through this training reached 62%, indicating that most of the variation in marketing performance can be explained by the effectiveness of the training attended by business actors.]]>
<![CDATA[Pengaruh Rating dan Online Customer Review terhadap Keputusan Pembelian Skincare pada Aplikasi Marketplace Shopee di Surabaya ]]>
<![CDATA[Soviatun Lailih]]>;
<![CDATA[Komarun Zaman]]>;
<![CDATA[Nur Hidayah]]>
<![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.v4i2.5136
<![CDATA[In Indonesia, the growth of e-commerce, particularly in the skincare sector, is driven by advances in digital technology. Features such as ratings and online customer reviews have become important components in customer decisions about online shopping. The purpose of this study was to determine how ratings and online customer reviews influence people's decisions in Surabaya City to purchase facial care products through the Shopee application. The respondents in this study were 45 active Shopee customers who had purchased facial care products. Data were collected through a Likert-based questionnaire, and the SPSS program was used to analyze multiple linear regression. The results showed that the rating and online customer reviews variables had a significant influence simultaneously on purchasing decisions, but only online customer reviews had a significant influence partially. These results emphasize that informative and reliable review content is more important than rating value alone in building trust and influencing customer purchasing decisions.]]>
<![CDATA[Efektivitas Inkubator Bisnis dalam Menciptakan Wirausaha pada Gerakan Nasional 1000 Startup Digital di Provinsi Jawa Barat ]]>
<![CDATA[Yustika Yustika]]>;
<![CDATA[Dede Kurnia]]>;
<![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.v4i2.5137
<![CDATA[This study examines the effectiveness of the National Movement of 1000 Digital Startups Program in West Java Province, which is part of an initiative by the Ministry of Communication and Information Technology and integrated into the MSIB Batch 6 Program. The program aims to build an inclusive, collaborative, and sustainable digital startup ecosystem through structured learning, mentoring, and guidance from experienced practitioners. This research applied a quantitative descriptive approach using a survey of 50 participants, representing the roles of Hustler, Hipster, and Hacker. Data were collected through a Likert-scale questionnaire comprising 11 learning outcome indicators. The results show an average effectiveness score of 127.9, which falls into the “high” category and exceeds the threshold for being considered effective (>117.3). Most indicators were rated high, while timeliness and target approach were rated moderate. These findings indicate that the program successfully delivers tangible benefits to participants; however, sustaining the businesses after the program remains a challenge. The implications suggest that further attention is needed on post-program support and strategies to ensure long-term business continuity for graduates.]]>
<![CDATA[Pengaruh Kualitas Pembiayaan Murabahah terhadap Kepuasan Nasabah pada Bank Syariah Indonesia Kcp. Watampone ]]>
<![CDATA[Kaswia Kaswia]]>;
<![CDATA[Muhammad Yamin]]>;
<![CDATA[Rina Novianty]]>
<![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.v4i2.5138
<![CDATA[This study aims to analyze the influence of murabahah financing quality on customer satisfaction at Bank Syariah Indonesia Sub-Branch Office (KCP) Watampone. The background of this research is based on the importance of the quality of financing services in increasing customer satisfaction as an indicator of the success of Islamic banking. The method used is a quantitative approach with a survey research type. The research sample amounted to 100 respondents who were selected using the nonprobability sampling technique using the stratified random sampling method. The research instrument was in the form of a questionnaire that was distributed directly to the respondents, and the data was analyzed using classical assumption tests, statistical tests, and hypothesis tests with the help of SPSS software. The results of the study show that the quality of murabahah financing has a positive and significant effect on customer satisfaction, with a contribution of 80.8%. These findings show that the quality of murabahah financing is the dominant factor in determining the level of customer satisfaction. This research provides a theoretical contribution to the development of Islamic banking literature, as well as practical implications for the management of Bank Syariah Indonesia to prioritize improving the quality of murabahah financing as the main strategy in building customer loyalty and achieving competitive advantage. Recommendations are given for banks to continue to improve aspects of transparency, process ease, and service in murabahah financing to increase customer satisfaction and trust.]]>
<![CDATA[Pengaruh Hubungan Tren TikTok terhadap Pembelian Produk Online di Bojonegoro ]]>
<![CDATA[Jihan Agusta Anis Vabella]]>;
<![CDATA[Komarun Zaman]]>;
<![CDATA[Aisyah Darti Megasari]]>
<![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.v4i2.5139
<![CDATA[This study aims to analyze the influence of TikTok trends on online product purchases in Bojonegoro Regency. The background of this research is based on the phenomenon of increasing use of TikTok as a social media that not only functions as entertainment, but also as a means of product promotion that has an impact on consumer behavior. The method used is a quantitative approach with simple linear regression analysis. The research sample amounted to 44 respondents who were selected through purposive sampling techniques, with the criteria of active TikTok users who have made online product purchases in the last three months. Data collection was carried out through an online questionnaire using the Likert scale, and the research instruments have been tested for validity and reliability. The results of the analysis showed that the TikTok trend had a significant effect on the purchase of online products, with a determination coefficient value (R²) of 0.690. This means that TikTok trends are able to explain 69% of the variation in consumer purchase decisions. These findings support the Stimulus-Organism-Response (SOR) theory, which states that stimuli in the form of TikTok viral content can shape consumer perceptions and responses in the form of purchase decisions. This research provides practical implications for business people to utilize TikTok trends as an effective digital marketing strategy in increasing product sales online.]]>
<![CDATA[Pengaruh Green Brand Awareness terhadap Repurchase Intention dengan Mediasi Green Trust dan Moderasi Green Product Knowledge pada Hejau Detergent Sheets ]]>
<![CDATA[Lulu Alya Rudiyanto]]>;
<![CDATA[Dede Kurnia]]>;
<![CDATA[Nizza Nadya Rachmani]]>
<![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.v4i2.5141
<![CDATA[Public awareness of environmental issues has led to the emergence of environmentally friendly product innovations, one of which is Hejau Detergent Sheets, the first paper detergent in Indonesia. Although it offers environmental and practical benefits, this product still faces challenges in the form of low brand awareness and consumer understanding, which affect trust and repurchase intention. This study aims to analyze the influence of green brand awareness on repurchase intention, with green trust as the mediating variable and green product knowledge as the moderating variable. The study employs a quantitative method with a descriptive-inferential approach. The sampling technique is purposive sampling, targeting consumers who have previously used the Hejau product. The sample size was determined using Slovin's formula, resulting in 181 respondents. Data were collected through an online questionnaire and analyzed using a moderated mediation model (Model 7 PROCESS Macro Hayes). The results of the study indicate: (1) green brand awareness significantly influences green trust (coefficient 1.31); (2) green trust significantly influences repurchase intention (coefficient 0.81); (3) green brand awareness significantly influences repurchase intention (coefficient 0.34); (4) green trust mediates the influence of green brand awareness on repurchase intention; and (5) green product knowledge moderates the influence of green brand awareness on green trust.]]>
<![CDATA[Pengaruh Pelatihan Kewirausahaan terhadap Pemberdayaan Ibu Rumah Tangga di Rumah BUMN Kota Tasikmalaya ]]>
<![CDATA[Muhamad Rizqi Mardiansyah]]>;
<![CDATA[Nandang Nandang]]>;
<![CDATA[Nizza Nadya Rachmani]]>
<![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.v4i2.5142
<![CDATA[This research focuses on analyzing the impact of training programs in empowering housewives who participate in Rumah BUMN Kota Tasikmalaya. The background of this study is the significant poverty conditions in the area and the limited opportunities for housewives to access training and skills development that could improve family welfare. The training program at Rumah BUMN serves as a tangible effort to equip participants with practical skills while creating pathways toward economic independence. This study employed a descriptive quantitative design, with sampling carried out using a saturated sampling technique, meaning that all individuals in the population were included as respondents, involving 65 participants who attended the training as the sample. Data were collected through questionnaires, documentation, and observation, and then analyzed using simple linear regression after fulfilling the classical assumption tests. The findings indicate that the training has a positive and significant effect on empowerment, thereby proving the essential role of the Rumah BUMN training program in improving skills, independence, and welfare among housewives.]]>
<![CDATA[Determinasi Kemiskinan Perdesaan di Indonesia ]]>
<![CDATA[Dian Nora Herlina]]>;
<![CDATA[Kikin Windhani]]>
<![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.v4i2.5143
<![CDATA[The purpose of this study is to analyze the effect of village fund realization, human development index, realization of the number of families receiving food social assistance, and the Gini ratio of rural areas on the percentage of poor people in rural areas in Indonesia. This is a quantitative study, located in Indonesia with case studies from 2018 to 2023. The data analysis technique used panel data regression analysis. The results show that the realization of village funds, the human development index, and the realization of the number of families receiving food social assistance have a significant negative effect on the percentage of poor people in rural areas in Indonesia, while the Gini ratio of rural areas has a significant positive effect on the percentage of poor people in rural areas in Indonesia. The implications of this study indicate that the government needs to optimize the use of village funds for productive activities, improve the quality of education, health, and job skills, and ensure that food social assistance is targeted accurately through accurate data collection. Additionally, policies for equitable village development must be strengthened through income diversification, access to capital for the poor, and community-based economic development.]]>
<![CDATA[Pengaruh Keterikatan Emosional dan Interaksi Parasosial terhadap Niat Beli Melalui Mediasi Electronic Word of Mouth ]]>
<![CDATA[Aryanita Yunanda]]>;
<![CDATA[Rojuaniah Rojuaniah]]>
<![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.v4i2.5144
<![CDATA[The Hallyu phenomenon creates emotional attachment and parasocial interaction between fans and idols through social media, which brands then utilise for marketing strategies. This study aims to analyse the influence of emotional attachment and parasocial interaction on purchase intent, as well as to evaluate the mediating role of electronic word of mouth (eWOM) among K-pop fans in Indonesia. A quantitative method with an associative causal design was used through an online questionnaire using a Likert scale. The sample was obtained through purposive sampling and analysed using the Partial Least Squares – Structural Equation Modelling (PLS-SEM) method. The results of the study prove that emotional attachment and parasocial interaction have a positive influence on purchase intention, emotional attachment and parasocial interaction have a positive influence on eWOM, and eWOM has a positive influence on purchase intention. Additionally, eWOM mediates the relationship between emotional attachment and parasocial interaction on purchase intention. These findings contribute to the development of digital marketing literature and provide practical insights for brands to maximize communication strategies through public figures with strong psychological connections to their audience.]]>
