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Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
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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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Pengaruh Digitalisasi Zakat Terhadap Penerimaan Dana Zakat Melalui Kepercayaan Masyarakat Sebagai Variabel Intervening: Studi Pada Wahdah Inspirasi Zakat Bone Nur Aulia Asrani; Muhammad Yamin; Masyhuri Masyhuri
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.v3i2.4097

Abstract

This study aims to analyze the impact of zakat digitalization on public trust and zakat fund collection, as well as the role of public trust as an intervening variable in this relationship. Conducted at Wahdah Inspirasi Zakat (WIZ) Bone, a zakat institution that has implemented a digital system, this research employs a quantitative approach using Partial Least Square (PLS) analysis with data from 100 purposively selected muzakki, collected through questionnaires and analyzed using SmartPLS 4.0. The findings indicate that zakat digitalization positively and significantly influences public trust but does not directly affect zakat fund collection. However, public trust has a positive and significant impact on zakat fund collection and serves as an intervening variable, highlighting its key role in enhancing the effectiveness of zakat digitalization. Therefore, zakat institutions should improve transparency, accountability, and security in digital systems while increasing outreach and education to encourage more muzakki to utilize digital zakat services.
Evaluasi Proses Seleksi Karyawan dalam UMKM Kuliner : Studi Kasus pada Usaha Seblak Prasmanan Jeletot Medan Harmen, Hilman; Jesica Juliana Situmeang; Raissa Fathia; Arditha Chayani Purba; Aulia Dinda Utami; Fatiman Azzahra Saragih; Febrian Alexa Sampang Ate Tumangger; Ahmad Hidayat Pandia
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.v4i1.4123

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector face significant challenges in effective employee selection processes. This research aims to evaluate the effectiveness of employee selection  processes at Seblak Prasmanan Jeletot Medan, identify obstacles faced, and provide recommendations for more effective selection  strategies. Through a qualitative approach with a case study method, data were collected through in-depth interviews and direct observation. The results show that selection processes that rely solely on social media, selection criteria that prioritize domicile over skills, limited workforce on night shifts, and strict age restrictions have led to high turnover rates, workload imbalances, and decreased service quality. The research recommends expanding selection methods, balancing selection criteria, adding workforce on night shifts, and reviewing age restrictions to improve the effectiveness of employee selection, which in turn will support business sustainability and growth.
Penerapan Green Accounting pada Perusahaan untuk Mendukung Keberlanjutan Lingkungan Muhammad Rizal; Yessica Amelia; Ngadi Permana
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.v4i1.4127

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.
Dampak Gaya Kepemimpinan Otoriter terhadap Motivasi Kerja dan Produktivitas Karyawan Seger Santoso; Tanti Sugiharti; Eri Kusnanto
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.v4i1.4128

Abstract

Leadership is a critical factor in determining organizational success, particularly in enhancing employee motivation and performance. This study analyzes the impact of authoritarian leadership on employee motivation and productivity across various organizational settings. The research method used is a literature review, examining various sources from academic journals, books, and relevant scholarly articles. The findings indicate that authoritarian leadership, characterized by strict control and centralized decision-making, has both positive and negative impacts. In certain situations, such as crises, authoritarian leadership can increase efficiency and discipline, as decisions can be made quickly and directed effectively. However, in the long term, this style tends to decrease intrinsic motivation, creativity, and employee job satisfaction, potentially affecting overall productivity. Based on these findings, it is recommended that leaders consider balancing control and empowerment, as well as adapting their leadership style to the organizational context and culture, to achieve optimal results.
Peran Kepemimpinan Diri dalam Meningkatkan Kemandirian dan Prestasi Akademik Mahasiswa di Lingkungan Kampus Grace Yulianti; A Sigit Hadi Pramono; Eka Wahyu Kasih
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.v4i1.4130

Abstract

This study aims to explore the role of self-leadership in improving students' independence and academic achievement in the campus environment. The method used is a literature study by analyzing various literature related to the concept of self-leadership, its development strategies, and its impact on academic and non-academic aspects. The results of the study indicate that self-leadership contributes positively to students' ability to manage time, set goals, increase motivation, and develop independent learning habits through techniques such as goal setting, self-reward, and positive self-talk. In addition, the development of self-leadership skills has been shown to be an important foundation in forming students' attitudes of responsibility, self-confidence, and resilience in dealing with academic pressure. These skills also have an impact on improving students' achievement and readiness to face future challenges. This study provides recommendations for educational institutions to systematically integrate self-leadership training into the curriculum to support the development of students' character, independence, and career readiness in a sustainable manner.
Transformasi Digital dalam Manajemen Keuangan: Studi Kasus pada UMKM Indonesia di Era Ekonomi Digital Mohamad Chaidir; Ruslaini Ruslaini; Dadang Irawan
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.v4i1.4138

Abstract

This study analyzes the impact of digital transformation on the financial management of micro, small, and medium enterprises (MSMEs) in Indonesia in the digital economy era. MSMEs play a crucial role in the national economy but face challenges such as low digital and financial literacy levels, limited technology access, and uneven infrastructure. Digital transformation offers various opportunities, including operational efficiency, financial reporting transparency, and access to fintech-based financial services. However, risks such as data security and resistance to change remain concerns. This research uses a literature review method to identify strategies that can support MSMEs in adopting digital technology. The findings indicate that digital literacy, government support, and technological infrastructure development are key elements in maximizing the benefits of digital transformation. This study provides practical contributions for MSME actors and policymakers to create an ecosystem that supports the sustainability and competitiveness of MSMEs in the digital era.
Tinjauan Sistematis Tentang Pemahaman Perilaku Pembelian Pengguna Pemasaran Media Sosial Terhadap Tempat Wisata Kuliner di Surabaya Pangestu, Ferdinand Ryu Putra; Ap Fatsah, Ratu Padma
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.v4i1.4160

Abstract

This research is a systematic review that aims to understand the social media marketing purchase behavior of culinary attractions in Surabaya. Through a qualitative approach, this study analyzes various literature and previous research results to identify factors that influence consumer decisions, inducing trust in online reviews, visual appeal of promotional content, and perceived quality. The findings show that social media plays a significant role in shaping culinary tourist’s preferences and purchasing decisions, especially through digital interactions and user experience. This study is expected to contribute to the development of more effective digital marketing strategies and support “hidden gem” culinary to be highlighted later in the local culinary tourism sector.
Analisis Digital Literacy dan Compatibility terhadap Efektivitas Penggunaan Akuntansi Digital pada UMKM Nastiti Rizky Shiyammurti; Irfan Sophan Himawan; Jejen Jaenudin; Diana Widhi Rachmawati
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.v4i1.4220

Abstract

This study examines digital literacy and compatibility and their influence on the effectiveness of digital accounting use in MSMEs. Data collection was carried out by distributing questionnaires to MSMEs in Cimahi City, totaling 97 MSMEs. Data processing used multiple regression analysis by first ensuring that the data was normally distributed. The results of the Kolmogorov test stated that the data collected in the study were normally distributed. The results of the partial analysis revealed that digital literacy had a positive and significant impact on the effectiveness of digital accounting use. Likewise, the results of the compatibility test gave a positive and significant influence on the use of digital accounting in MSMEs. Partially, the results of the study revealed that digital literacy and compatibility had a positive and significant effect on the effectiveness of digital accounting use. Thus, the importance of digital literacy for business actors and compatibility between the technology used and the business processes carried out.
Determinasi Pengungkapan Key Audit Matters: Perspektif Teori Audit Expectation Gap Fatkhur Rohman; Widya Rizki Eka Putri; Syaharani Noer Fathia; Ayu Dwiny Octary; Rona Majidah
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.v4i1.4228

Abstract

This study aims to explore the factors influencing the disclosure of Key Audit Matters (KAM) in audit reports, using the Audit Expectation Gap Theory as a theoretical framework. Based on a literature review of 15 articles published between 2020 and 2025, it was found that factors such as company characteristics (size and complexity), auditor characteristics (experience and specialization), and corporate governance significantly influence the quality and quantity of Key Audit Matters disclosure. Larger and more complex companies tend to disclose more Key Audit Matters, while auditors from large firms provide more detailed disclosures. Furthermore, disclosures that are too generic or use overly formal and non-specific language risk exacerbating the expectation gap. Therefore, it is essential for regulators and auditors to continually improve guidelines and evaluate the implementation of Key Audit Matters to meet transparency and accountability goals.
Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi (Studi Pelaku UKM Di Desa Wonokarto, Kec. Sekampung, Kab. Lam Tim) Nur Faja Surta Berliana; Lella Anita; Era Yudistira; Witantri Dwi Swandini
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.v4i1.4257

Abstract

The purpose of this study is to identify and analyze the influence of accounting knowledge and business experience on the use of accounting information by MSME in Wonokarto Village. This research utilizes primary data collected through the questionnaires to a sample of 40 business actors who apply accounting information. The data analysis method used is multiple linear regression analysis with SPSS version 25 software. The results of this study indicate that both accounting knowledge and business experience significantly affect the use of accounting information by business actors. This study also acknowledges the limitations in the scope of variables examined. Other factors such as education level, business age, work motivation, and additional aspects need to be studied more deeply to obtain a more comprehensive understanding.

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