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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 256 Documents
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Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada PT Sarana Metal Jayatama Di Surabaya Ester Christina Akunut; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1596

Abstract

PT Sarana Metal Jayatama is a company engaged in the supply and production of building materials. The author conducted research at this company with the aim of finding out whether the implementation of responsibility accounting as a means of cost control at PT Sarana Metal Jayatama has functioned properly in accordance with the requirements of responsibility accounting. The type of data used by the author is primary data, from the results of interviews with the finance department. Secondary data data obtained from company files. The data is then analyzed using a descriptive method, by comparing the existing data with the theory that the authors studied. In this study, several weaknesses were found in the company, namely: the preparation of the budget in this company did not reflect the principle of participation because it did not involve all existing elements and was not in accordance with what was budgeted. There is no separation of controllable and uncontrollable costs. The existing estimate code is not fully in accordance with the principles of responsibility accounting. The company also has not periodically evaluated the company's performance and inadequate accountability reports.
Pengaruh Online Shop Dan Harga Terhadap Minat Beli Barang Secara Online Pada Karyawan Toko Sinar Welisa Jaya Di Citraland Surabaya Dani Feki Kris Koro; Achmad Daengs GS; Sugiharto Sugiharto; Rina Dewi; Harsono Teguh Santoso
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1599

Abstract

This study aims to determine the effect of online shop and price on the intention to buy online among Toko Sinar Welisa Jaya employees. The research method used is a quantitative method. The processed data is the result of a questionnaire with a population of 364 and a sample of 78 respondents. The data analysis technique used is the classical assumption test which consists of a normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis, as well as hypothesis testing, namely the coefficient of determination, f test, t test. The results of the research based on the tests produced show that online shops and prices have a significant influence on online buying interest among employees at the Sinar Welisa Jaya in Citraland Surabaya store, one of which is evidenced by the results of the determination coefficient that the correlation between employee buying interest and all independent variables (online shop and price) R-Square of 0.773 means that 77.30% variation or change in employee buying interest is jointly influenced by online shop and price while the remaining 22.70% variation or change in employee buying interest is caused by other variables that are not included in this study.
Pengaruh Kualitas Produk, Citra Merek Dan Lokasi Terhadap Kepuasan Konsumen Warung Kopi Prada Di Surabaya Erwin Tri Kurniyanto; Sugiharto Sugiharto; Achmad Daengs GS; Rina Dewi; Harsono Teguh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1600

Abstract

The coffee shop industry is one of the industries with the fastest development and demand. Every year the development and growth of the number of coffee shops opened in Indonesia is always increasing. By providing a product that is different from other coffee shops through the characteristics that coffee is served to customers, it can make the coffee shop always visited by customers, besides that, a brand image that is easy to remember and a strategic location will be able to attract customers to come to enjoy the coffee. The reason of this think about was to decide the impact of Product, Location, and Brand Image on Warkop Prada's Shopper Fulfillment variable in Surabaya. This inquire about was conducted employing a quantitative approach. The research information is within the frame of a test of 96 respondents in which the test is taken using Lemeshow. The information collection strategy may be a survey. Information investigation utilized in this think about was numerous direct relapse investigation with SPSS 26 computer program. The information that met the legitimacy test, unwavering quality test, and classic presumption test were handled to deliver a relapse condition: Y = 18.397 + 0.168X1 + 0.194X2 + 0.549X3 + e. The comes about of the investigation carried out can be seen through the comes about of the t test it can be seen that the factors Product (X1), Brand Image (X2), and Location (X3) have a fractional impact on the Customer Satisfaction (Y) Warkop Prada in Surabaya with each having t number (2.167), t check (2.288) and t number (2.638) which is more noteworthy than t table (1.66088). The comes about of the F test in this study appear that the calculated F esteem (5.475) is more noteworthy than F table (3.09), which implies that the autonomous factors are Product (X1), Brand Image (X2), and Location (X3) factors at the same time influence the variable Customer Satisfaction (Y) Warkop Prada in Surabaya
Pengaruh Kualitas Sumber Daya Manusia Dan Pengalaman Kerja Terhadap Etos Kerja Pada Surabaya Grammar School Andreansah Andreansah; Achmad Daengs GS; Sugiharto Sugiharto; Rina Dewi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1601

Abstract

Quality human resources and work experience relevant to the workload have a positive impact on accelerating the company's goals. Human resources act as assets that have the ability of reason, knowledge, and motivation that must be supervised by management so that their work ethic can contribute to the achievement of company goals. On the other hand, an employee's work experience is also an indicator that can be put forward to achieve company goals. Employees with high work experience are expected to help the company to educate other employees on how to understand and complete work in a structured manner and produce output as expected. Referring to these descriptions, the study aims to examine the impact of work experience and HR quality on the work ethic of Surabaya Grammar School employees. The results of the study using a sample of 100 employees and analyzed using multiple linear regression with t-test and f-test concluded that work experience and HR quality have a significant positive impact on the work ethic of Surabaya Grammar School employees partially and simultaneously
Pengaruh Gaya Kepemimpinan Berdasarkan Kepribadian Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT Al Andalus Nusantara Travel Surabaya Rahma Indah Yunita; Ahmad Daengs GS; Harsono Teguh Santoso; Rina Dewi; Retno Susanti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1604

Abstract

This study aims to determine the effect of leadership style and work environment on performance for marketing employees at PT. AL Andalus Nusantara Travel Surabaya. Where two independent variables and one dependent variable are proposed, namely the work environment and work stress act as independent variables and employee performance acts as the dependent variable. This research was conducted using a survey method of marketing employees at travel service companies and analyzed by regression. The first stage tested the validity and reliability of questions for each variable. The second stage, regressing the leadership style and work environment variables on employee performance. The results showed that the leadership style variable had a significant negative effect on employee performance and was rejected. As well as the work environment variable has a significant positive effect on employee performance is rejected. However, a work environment that is at a low to medium level will create good employee performance and will make employees worse if the time period is very long and excessive.
Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Nafisa Production Di Surabaya Erni Hariyanie; Widodo Widodo; Ahmad Daengs GS; Diana Zuhro; Retno Susanti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1607

Abstract

This research was motivated by a decline in performance at Nafisa Production in Surabaya. Because Human Resources are central figures in organizations and companies. In order for management activities to run well, companies must have knowledgeable and highly skilled employees and efforts to manage the company as optimally as possible so that employee performance increases. The more employees have high performance, the overall company productivity will increase so that the company will be able to survive in global competition. The purpose of this study was to determine the effect of motivation and work environment on employee performance. Through the questionnaire method by distributing questionnaires to 35 respondents from Nafisa Production employees in Surabaya. Based on data analysis and simultaneous hypothesis testing in this study, it can be seen that motivation (X1) and work environment (X2) simultaneously influence employee performance (Y), this can be proven by the calculated F value (23.380) > F table (2.034) ). Meanwhile, the R multiple value of 0.771 shows that the closeness of the relationship between the independent variable and the dependent variable is 77.10%. While the value of the coefficient of multiple determination is 0.594 which means that all independent variables can explain employee performance (Y) of 59.40%. Partially, motivation affects the performance of Nafisa Production employees. This can be seen from the calculated t value, which is greater than motivation (X1) of 2.918 compared to the work environment variable which is only 2.918. Thus it can be concluded that motivation and work environment have a significant influence on the performance of NAFISA Production Surabaya employees
Mengukur Citra Carrefour Bg Junction Di Kota Surabaya Erida Nursiana; Aridha Prassetya; Achmad Daengs GS; Mahjudin Mahjudin; Diana Zuhro
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1612

Abstract

This research aims to determine the image of Carrefour Bg Junction Surabaya from the perspective of consumers. The sample used was 35 people consisting of 35 hope questionnaires and 35 performance questionnaires. Determining the sample in this study used probability sampling with proportional sample strata. The results of the analysis using the Importance Performance Analysis (IPA) method show that the image of Carrefour Bg Junction Surabaya is quite good in the eyes of consumers. This can be seen in the results of the IPA map graph which consists of 6 variables, namely the service provided by employees, the quality of the products sold, the product choice variable, the retail atmosphere variable, the comfort variable and the value/price factor. Where the service variables provided by employees and the retail atmosphere variables are considered important and are expected to be supporting factors for consumer satisfaction, so that Carrefour Bg Junction Surabaya is obliged to ensure that the performance of the stores managed can continue to maintain the achievements that have been achieved. Apart from that, there are 4 other variables, namely the quality of the product sold, product choice, convenience and value/price factors which are considered to influence consumer perceptions which are less important but the implementation is excessive and considered less important but very satisfying.
Pengaruh Harga, Kualitas Produk Dan Kualitas Pelayanan Terhadap Volume Penjualan Produk Jasa Bordir Pada Cv. Aditama Di Kota Surabaya Mahrusul Faizin; Achmad Daengs GS; Mahjudin Mahjudin; Diana Zuhro; Tjandra Wasesa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1613

Abstract

This study analyzes the effect of price, product quality and service quality to increase sales volume embroidery services Aditama CV of Surabaya. Data were obtained from questionnaires and direct observation in the field. Data were analyzed using multiple linear regression. The finding’s show that the simultaneous price, product quality and service quality affect the volume of sales. This means that the price, product quality and service quality of each has and effect on the sale of embroidery services Aditama CV of Surabaya. Partially price variables have a dominant influence on the sales volume, which indicates that at an affordable price will increase the company's sales volume.
Pengaruh Citra Merek, Iklan, Dan Kualitas Produk Terhadap Minat Beli Konsumen Pada Produk Kopi Kapal Api Di Surabaya Alfiah Nofiana; Aridha Prassetya; Achmad Daengs GS; Mahjudin Mahjudin; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1614

Abstract

Producers of packaged instant coffee have to compete fiercely to get consumers' attention, because the many types of packaged instant coffee on offer make consumers increasingly free to make their choices. Kapal Api Coffee producers need to evaluate marketing policies in the form of brand image, advertising and product quality and their influence on consumer demand to buy, so that they are expected to be able to innovate to increase their sales. This research aims to find out whether there is an influence on brand image, advertising and product quality on consumer buying interest in Kapal Api Coffee products in Surabaya. This research approach uses quantitative research. The data used are the answers of respondents from the results of distributing questionnaires. Data analysis techniques using multiple linear regression analysis, F test, and t test. Based on the research results, it is known that brand image, advertising and product quality simultaneously influence consumer buying interest in Kapal Api Coffee products, because the F test results show the calculated F value is greater than F table, namely 34.040 > 2.699. Brand image partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 4.569 > 1.985. Advertising partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 2.190 > 1.985. Product quality partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 3.531 > 1.985. Based on the results of the study it is also known that brand image (X1) has a dominant effect on purchase intention. This is proven by the t test where the calculated t value of brand image (X1) is greater than the calculated t value of the advertising variables (X2) and product quality (X3), namely 4.569.
Pengaruh Kualitas Produk, Harga Dan Promosi Speaker Box Rhyme Terhadap Volume Penjualan Pada CV. Sinar Baja Eletric Di Surabaya Ely Ely Julianus Tiballa; Bambang Karnain; Sugiharto Sugiharto; Achmad Daengs GS; Harsono Teguh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1631

Abstract

This study aims to analyze the role of product quality, price and promotionon sales volume of CV. Sinar Baja Electric. Research conducted at CV. Sinar Baja Electric, researchers took quantitative research methods, while the methods used to collect and were interviews, observasion and documentation. The analysis that the authors use in the study is descriptice qualitative analysis, multiple linear regression analysis, validation analysis and reability testing. Proceeds from sales of Speaker Box Rhyme at CV. Sinar Baja Electrichas experienced a decline in the past 3 years, this is evidenced by the sales result in 2018 of 28 pcs, while in 2019 there were 13 pcs and in 2020 there were 6 pcs. Based on the result obtained from the questionnaire distributed to cconsmers CV. Sinar Baja Electric, in use study used one dependent variable, namely sales volume and three independent variable, namely product quality, price and promotion. The regression model obtained from the multiple linear regression test in thie study is Y = 2,032 + 0,184X1 + 0,680X2 + 0,090X3 + 0,427. In this study there is a multiple linear test, namely the analysis of the coefficient of determination (R²), in table 4.10 it can be shown that 57,3% increase in sales volume of Rhyme speakers is influenced by independent variable, namely product quality (X1), price (X2) and promotion (X3), while the remaining 42,7% is influenced by other variable not examined in thi study. And based on the results of the beta value in the multiple linear regression the in the table 4.9, it can be concluded that only the price variable has a significant effect on volume sales CV. Sinar Baja Electric with a value of 0,661 and the rest (product quality and promotion) has no significant effect on sales volume at CV. Sinar Baja Electric in Surabaya.

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