cover
Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Mahasiswa Manajemen dan Akuntansi
ISSN : 28287207     EISSN : 28287118     DOI : 10.30640
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
Articles 86 Documents
Search results for , issue "Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi" : 86 Documents clear
Pengaruh Investasi dan Tenaga Kerja terhadap Pendapatan Provinsi melalui Pertumbuhan Ekonomi di Sumatera Utara (2001-2021) Brigita Zai; Nadia Vega Surbakti; Natalia Natalia
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.v4i2.5179

Abstract

This study examines the influence of investment and labor on provincial income using the economic growth of North Sumatra Province from 2001 to 2021. This research is based on the importance of investment and labor as a crucial component of economic growth and increasing regional income. This study uses a quantitative approach and path analysis. Documentary data were obtained from the Central Statistics Agency (BPS) and the Ministry of Investment/BKPM. The data obtained were tested through two substructures: the influence of economic growth and investment on provincial income and the influence of economic growth, labor, and investment on provincial income. The results indicate that economic growth is positively and significantly influenced by investment and labor, and economic growth is positively and significantly influenced by both, as well as provincial income, simultaneously. Although economic growth facilitates the relationship between labor and provincial income, this relationship is not fully mediated by it. The results of this study indicate that strengthening the quality of the labor force and productive investment plays a crucial role in accelerating inclusive and sustainable economic growth while strengthening the effectiveness of regional policies in achieving income equality in North Sumatra Province.
Literature Review: Penerapan e-Filing dalam Pelaporan SPT Tahunan Formulir 1770SS bagi Wajib Pajak Orang Pribadi Mochamad Abdurrochman Faiz; 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.v4i2.5190

Abstract

This literature review explores the implementation of the e-Filing system in submitting the Annual Tax Return for individual taxpayers (Form 1770SS) and its contribution to improving administrative efficiency and tax compliance. As a digital innovation, e-Filing simplifies the tax reporting process by allowing taxpayers to file their returns independently, quickly, and transparently without time or location constraints. However, the system’s overall effectiveness depends on the level of digital literacy, understanding of tax regulations, and quality of service provided by tax authorities. The main challenge arises from taxpayers with limited technological proficiency and inadequate tax knowledge, who still require continuous assistance and guidance. Therefore, successful implementation of e-Filing requires not only technological innovation but also targeted tax education programs and a more personalized service approach. By integrating these elements, e-Filing can enhance taxpayer trust, facilitate compliance, and strengthen the effectiveness of digital tax administration in achieving sustainable tax governance.
Pengaruh Influencer Marketing dan Media Sosial Marketing terhadap Keputusan Menabung di Bank Syariah Indonesia Brand Awareness sebagai Variabel Moderating Syawaruddin Syawaruddin; Sudirman Sudirman; Samsul Arifai
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.v4i2.5210

Abstract

This study aims to analyze the influence of influencer marketing and social media marketing on saving decisions at Bank Syariah Indonesia (BSI) KCP Makassar Veteran, with brand awareness as a moderating variable. The research is motivated by the increasing use of social media as a medium of promotion and communication between financial institutions and the public, particularly in introducing products based on sharia principles. The study employed a quantitative approach with an associative research design, in which data were collected through questionnaires distributed to 200 active customers of BSI KCP Makassar Veteran. Data were analyzed using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that influencer marketing has a positive but insignificant effect on saving decisions, while social media marketing has a positive and significant effect. Moreover, brand awareness was found to moderate the relationship between social media marketing and saving decisions, but not between influencer marketing and saving decisions. These findings highlight that the effectiveness of BSI’s digital marketing strategies largely depends on the strength of social media engagement and brand awareness in building trust and encouraging customers to save in Islamic financial institutions.
Pengaruh Literasi Keuangan, Financial Self Efficacy, dan Lifestyle terhadap Pengelolaan Keuangan Pribadi Mahasiswa/I Akuntansi Pradisa, Riska; Amelia Tirana Sita; Elfin Krisdayanti Hia; Fachruli Hayu Biyantarimelia; Dian Widiyati
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.v4i2.5211

Abstract

This study examines how to make lifestyle, financial literacy, and financial self-efficacy influence the personal financial management of accounting students in 2025. The research employs a quantitative approach using multiple linear regression analysis with a sample of 100 respondents. Data were gathered through a survey and analyzed using SPSS 25. The findings reveal that financial literacy (X1), financial self-efficacy (X2), and lifestyle (X3) collectively contribute to students’ financial management behavior. However, although financial self-efficacy shows a positive direction, its effect is not statistically significant. In contrast, financial literacy and lifestyle demonstrate significant impacts on how students manage their money. These results suggest that students who possess stronger financial knowledge and adopt responsible lifestyle patterns tend to demonstrate better personal financial planning, budgeting, saving, and spending habits. Overall, the study emphasizes the importance of educational institutions strengthening students’ financial literacy and encouraging healthy financial habits to prepare them for future financial independence.
Pengaruh Financial Knowledge dan Financial Self-Efficacy terhadap Financial Management Behavior pada Pelaku UMK Mutiara Nur Ihsan; Dede Kurnia; Azizah Fauziyah
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.v4i2.5303

Abstract

This study aims to examine the influence of financial knowledge and financial self-efficacy on financial management behavior among MSME actors in Lamajang Village. Although MSMEs in the region continue to grow, most business actors are still oriented toward short-term profits that tend to be consumptive, so that financial management has not become a top priority. In fact, financial management skills are a crucial factor for business sustainability and success. This study uses a quantitative approach with a descriptive method. The research sample consists of 118 SME operators engaged in the culinary, agribusiness, handicraft, and other sectors. Data were collected through questionnaires and analyzed using descriptive statistics, classical assumption tests, simple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that both financial knowledge and financial self-efficacy have a positive and significant impact on financial management behavior, both partially and simultaneously. These findings suggest that the better the financial understanding and self-confidence of SME operators, the more optimal their financial management behavior, including in terms of planning, cash flow control, risk management, and transaction recording. Therefore, efforts to develop SMEs should not only focus on improving financial literacy but also on strengthening psychological aspects to foster confidence in making financial decisions.
Pengaruh Green marketing Terhadap Keputusan Pembelian The Body Shop melalui Green trust sebagai Variabel Mediasi Kencana Wulan; Dede Kurnia; Azizah Fauziyah
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.v4i2.5304

Abstract

Increasing environmental awareness among consumers has encouraged companies to implement sustainable marketing strategies, one of which is throughgreen marketing. The Body Shopis a cosmetics brand that prioritizes environmentally friendly values ​​across its entire product line. However, the effectiveness of its strategygreen marketingin driving purchasing decisions, it is not necessarily optimal without consumer trust in the company's green commitment, or what is known as the termgreen trust. The population and sample in this study are product usersThe Body Shopwho live in Jabodetabek. This study aims to examine the influence ofgreen marketing to product purchase decisions The Body Shop, with green trustas a mediating variable. The study used a quantitative approach with a survey method for user respondents.The Body Shopin Indonesia. The data analysis technique used is Structural Equation Modeling (SEM) on the SmartPLS application. The results of the study show thatgreen trusthas a positive and significant influence as a mediator betweengreen marketing and product purchase decisions The Body Shopin Greater Jakarta. Green trust serves as a psychological bridge that bridges the relationship between marketing stimuli and consumer purchasing decisions.