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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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Analisis Kinerja Keuangan Sebelum dan Sesudah IPO di Daftar Efek Syariah Adinda Umul Fadzila; Ria Anisatus Sholihah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4036

Abstract

The number of companies listed on the Sharia Securities List (DES) continues to grow, including those conducting Initial Public Offerings (IPOs). In 2021, 54 companies officially conducted IPOs, an increase from the previous year. IPO is one of the strategies to obtain additional capital and can have an impact on financial performance. This study aims to analyze the differences in financial performance before and after IPO in companies listed on DES in 2021. This study provides an overview of the company's financial condition before and after the IPO. This quantitative research uses secondary data from financial statements two years before and after the IPO. Using purposive sampling, 36 companies that met the criteria were selected. Wilcoxon test in SPSS was applied to assess the difference in financial ratios. The results show significant differences in financial ratios represented by CR, DER, and TATO before and after IPO. However, ROA did not show a significant difference. In addition, there is an average increase in the CR ratio, while the other ratios namely DER, ROA, and TATO show a decrease in average between before and after the IPO.
Analisis Pengaruh Informasi Prospektus Terhadap Return 5 Hari Saham IPO (Initial Public Offering) di Bursa Efek Indonesia (BEI) Melalui Bandarmologi Sebagai Variabel Moderasi Widi Hartanto; Andrea Geovani; Sofyan Hakim
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.3166

Abstract

Selama periode 2020-2023, pandemi COVID-19 berdampak signifikan pada pasar saham dan investasi. Namun, banyak perusahaan di Indonesia tetap melakukan IPO, mencatat rekor terbanyak di Asia Tenggara. Dengan menggunakan bandarmologi sebagai variabel moderasi, studi ini menguji dampak konten prospektus, yang mencakup karakteristik finansial dan nonfinansial, terhadap imbal hasil 5 hari dari ekuitas IPO. Pengambilan sampel secara purposif digunakan untuk mengidentifikasi 46 bisnis IPO yang tercatat di Bursa Efek Indonesia selama waktu yang relevan untuk sampel. Variabel nonfinansial mencakup kuantitas dan persentase saham yang ditawarkan, sedangkan variabel finansial mencakup Debt to Equity Ratio (DER) dan Earnings Per Share (EPS). Pialang diukur dengan melihat 3 dan 5 pialang teratas. Temuan studi, yang mewakili risiko utang dan ekspektasi yang tidak terpenuhi, menunjukkan bahwa DER dan EPS berdampak negatif secara signifikan terhadap imbal hasil 5 hari perusahaan IPO saat menggunakan teknik Partial Least Square (PLS) versi 4.0. Sebaliknya, variabel non-keuangan berpengaruh positif namun tidak signifikan, menunjukkan bahwa investor lebih fokus pada kualitas manajemen dan prospek perusahaan. Bandarmologi memperkuat pengaruh negatif variabel keuangan dan memberikan pengaruh positif terhadap variabel non-keuangan, tetapi keduanya tidak signifikan, menandakan pengaruh faktor pasar lain seperti sentimen dan regulasi.
Analisis Rasio Aktivitas Operasi sebagai Alat Pengukur Kinerja Operasional: Studi Kasus pada PT Garudafood Tahun 2024 Joni Hendra K; Riha Datul Aisyah; Santi Santi; Tira Reseki Pajriani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4060

Abstract

This study aims to analyze the operating activity ratio as a means of measuring operational performance at PT Garuda Food in 2024. Operational performance is an important indicator in assessing the effectiveness and efficiency of the company in carrying out its business activities. The activity ratios used in this study include Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio. The method used is descriptive qualitative method with a case study approach, where the data analyzed comes from the financial statements of PT Garuda Food in 2024. The results showed that Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio have increased compared to the previous year, which indicates improvements in operational efficiency. Meanwhile, the accounts receivable turnover ratio still shows a relatively low number, which indicates the need for increased effectiveness in managing business loans. Overall, the operating activity ratio can be used as an effective tool to rotate and improve the company's operational operations.
Pengaruh Elemen Fraud Diamond Terhadap Korupsi pada Pemerintah Daerah di Indonesia Annisa Nabila Putri; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4075

Abstract

This study aims to examine how the four elements of the Fraud Diamond theory—pressure, opportunity, rationalization, and capability—affect corruption in Indonesian local governments during the 2022–2023 fiscal years. Using multiple linear regression analysis and secondary data from official reports, this research analyzes 105 local governments. The results show that only the opportunity element significantly affects corruption. This implies that less transparent budget management may create greater chances for corrupt practices. The study highlights the importance of strengthening internal control and transparency to mitigate corruption.
Determinan Keberlanjutan Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Lampung Siska Amelia; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4080

Abstract

This study discusses the factors that influence the financial sustainability of districts and cities in Lampung Province during the 2017-2023 period. The main phenomenon behind this is the fluctuating and negative trend of financial sustainability since the COVID-19 pandemic, as well as an increase in the number of elderly and children who have the potential to hamper economic growth and regional fiscal capacity. This study aims to analyze the influence of financial independence variables, budget solvency, GRDP per capita, and population dependency ratio on regional financial sustainability. The method used is descriptive quantitative analysis with secondary data from regional financial reports, GRDP, and demographic data from BPS, with a sample of all districts / cities in Lampung totaling 15 regions and the period 2017-2023. The results show that financial independence and budget solvency have a positive and significant effect on financial sustainability, while GRDP per capita and population dependency ratio have no significant effect. The findings suggest that local governments should increase own-source revenues and maintain budget balance to strengthen local financial sustainability in the future.
Pengaruh Human Capital dan Komitmen Organisasi Terhadap Kinerja Karyawan pada Labersa Toba Hotel & Convention Center di Kota Balige Mijy Swandi Tanjung; Edison Sagala
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4083

Abstract

This study aims to examine the influence of Human Capital and Organizational Commitment on employee performance at Labersa Toba Hotel & Convention Center in Balige City. The population in this study were all employees of Labersa Toba Hotel & Convention Center with a sample size of 129 employees, selected using total sampling techniques. This study uses a quantitative approach with a data collection instrument in the form of a questionnaire. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, path analysis, and upsilon (v) tests. The results of the study indicate that there is a significant influence between Human Capital on employee performance. There is a significant influence between Organizational Commitment on employee performance, There is a significant influence between Human Capital on Organizational Commitment. Indirectly, there is an influence of Organizational Commitment in Mediating the influence of Human Capital on Employee Performance at Labersa Toba Hotel & Convention Center in Balige City. This study provides recommendations to companies to pay attention to aspects of Human Capital and organizational commitment in order to achieve company targets.
Evaluasi Sistem Akuntansi Penerimaan KasvDalam Rangka Meningkatkan Pengendalian Intern Pada Pt. Luas Nusantara di Bojonegoro Giri Harto Prasojo; Tjandra Wasesa; Diana Zuhro
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4086

Abstract

The rapid and rapid population growth has a very large influence on the community's need for housing. Where a house is a primary human need, because a house is a means of shelter, protection and rest. The house is also a place to share joys and sorrows and build a household for a family. This condition is utilized by development companies, to develop their business in terms of providing housing facilities for the community such as housing, apartments, condominiums, and so on. PT. Luas Nusantara is a private company engaged in the largest developer in Bojonegoro which has a strong foothold in the strategic Bojonegoro market and a good position, where in increasing its sales target it uses a credit sales strategy. So this is interesting to do research. The purpose of this study is to determine and evaluate the cash receipt system in order to create an efficient and effective internal control system implemented by PT. Luas Nusantara. The research used is a type of descriptive qualitative research, the purpose of using this method is to try to find a new form of knowledge, explain in detail, find methods for solving problems, study various processes and find forms of practical applications. From the evaluation conducted at PT. The Archipelago still has weaknesses in the receipt system, including the duplication of functions between the cash receipt section and the recording section, and the finance department officers have never been rotated. From what has been described above, it can be concluded that (1) in the cashier's function, the dual function as a biller is prohibited, so this function must be separated so that there is no misappropriation of accounts receivable (2) forms with printed letters must be ready to be used in the next project, so that in the process there is no misappropriation by related parties (3) finance department officers should always be rotated.
Pengaruh Pemberian Pelatihan Dan Motivasi Terhadap Kinerja Karyawan Bagian Produksi di PT. Surabaya Mekabox Paper Mill, Gresik Widji Nurhayati; Harsono Teguh Santoso; Achmad Daengs GS; Sugiharto Sugiharto; Bambang Karnain
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4088

Abstract

According to Maslow (in Greenberg and Baron, 1997:145), defines that every human being has many biological needs (Phsycological needs), safety needs (safety needs), social needs (social needs), esteem needs (esteem needs), and self-actualization needs. With these work needs, employees also have both material and non-material needs, for example the need for clothing, food, shelter, the need to feel accepted by others where they live and work, the need to live to be able to achieve, the need for security while working, and a feeling of security concerning their future, and many other needs that can be obtained from the place where they work. With the many human needs as employees who work in a company, according to Widyarto Adi PS (Human Resource Management article number 107/ September - October 1996) Companies must be proactive and responsible in responding to all changes that occur and how to overcome the impact of changes that occur on the HR management function. The change in the role of HR is caused by the pressure caused by developments that occur everywhere, in the social, economic, cultural, technological, environmental, and other fields. In this economic recession, all companies are competing fiercely to survive and even then they need help from the employees who work in them. Along with that, technological progress is increasingly rapid and unpredictable, so that it requires everyone involved in the company to be able to continue to follow these developments by learning new things so as not to be left behind. Therefore, the company must help employees to realize this by providing appropriate training.
Dampak Kualitas Produk, Kualitas Pelayanan, Dan Kepercayaan Pelanggan Terhadap Loyalitas Pelanggan: Studi Pada Evanur Cards Surabaya I Gede Wiyasa; Achmad Daengs GS; Rina Dewi; Diana Zuhro; Tjandra Wasesa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4090

Abstract

Marketers generally want that the customers they create can be maintained forever. This is not an easy task considering that changes can occur at any time, both changes in customers such as tastes and psychological aspects and changes in environmental conditions that affect the psychological, social and cultural aspects of customers (Dharmmesta, 1999). Marketing strategies that aim to create and maintain customer loyalty include marketing strategies that are oriented towards long-term relationships (relationship marketing). The first understanding of relationship marketing lies in its difference with discrete transactions. Discrete transactions emphasize a short-term relationship pattern. While relationship transactions emphasize more on long-term relationship patterns (Gronhaug, et al., 1999). Berry and Parasuraman (1992) consider that relationship marketing is an effort to attract, develop and strengthen relationships between two parties. The parties involved are not limited to the relationship between producers and sellers, but also to the relationship between producers and service users. While Morgan and Hunt (1994) look more at all activities directly related to compiling, developing, and maintaining reciprocal relationships between service providers and service users.
Pengaruh Kompensasi Dan Stres Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Federal International Finance Pos Tandes Surabaya Mujiani Mujiani; Hesti Pandu Widodo; Aridha Prassetya
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: 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.v4i1.4095

Abstract

This study aims to determine whether there is an influence between compensation and work stress on employee work performance at PT. Federal International Finance, Pos Tandes Surabaya branch. The population and sample used as subjects in this study were 37 employees of PT. Federal International Finance, Pos Tandes Surabaya branch. The results of the analysis using multiple linear regression assisted by SPSS 18 statistical calculation software showed that there is an influence between compensation and work stress on employee work performance. Employee work performance will increase if compensation is increased and work stress is reduced. The author's suggestion is that companies continue to pay attention to compensation and work stress so that employee work performance can always increase and company goals can be achieved.

Page 11 of 26 | Total Record : 256

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