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INDONESIA
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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Mind Over Stress: Membangun Lingkungan Kerja Positif dengan Manajemen Stres yang Efektif Nabila Mutiara Aida; Nazira Hayya Qanita; Harmon, Harmon
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.v4i1.4285

Abstract

Workplace stress remains a critical issue undermining employee well-being and organizational performance. This qualitative study explores stress management strategies through the mind over stress lens, utilizing open-ended survey responses from employees to capture nuanced experiences. Key stressors identified include excessive workloads, rigid deadlines, and interpersonal conflicts, with coping mechanisms ranging from sleep to recreational activities. Findings reveal gaps in organizational support, particularly for young employees and those in supervisory roles. The study advocates for mental health programs, flexible work policies, and safer communication channels to transform stress into a manageable challenge. Emphasizing qualitative insights, this research highlights the need for culturally adaptive interventions in workplace stress management.
Hubungan Antara Biaya Operasional dan Laba pada PT Gudang Garam Tbk Agnes Bintang; Elizabeth Tiur Manurung
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.v4i1.4318

Abstract

This study aims to analyze the effect of operational expenses on earnings before tax at PT Gudang Garam Tbk during the period under study. Analysis is carried out by quantitative methods using descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data obtained from the company's official financial statements. Simple linear regression analysis techniques are applied to evaluate the effect of operating expenses on earnings before tax. The results showed that operating expenses had a significant influence on profit before tax with a regression coefficient of 1,230. That is, each increase in operating expenses by 1 unit will cause an increase in profit before tax of 1,230 units. In addition, earnings variability before tax can be explained by operational expenses seen from the R Square value of 0.610. This finding emphasizes the importance of managing effective operating expenses to increase profits before tax. This study also emphasized that operating expenses management is an important factor in increasing profit before tax at PT Gudang Garam Tbk. Efficiency in managing operational costs can be the key to increasing company profitability amid complex operational challenges.
Kerangka Audit Real-Time Berbasis Blockchain untuk Tata Kelola Keuangan Sektor Publik di Indonesia: Studi Kasus Tantangan Implementasi IPSAS dan Reformasi Kelembagaan Eka Pratiwi Septania Parapat; Eko Deswin Siringo-ringo; Junaidi Siahaan
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.v4i1.4435

Abstract

The digital transformation of public sector financial governance has become a strategic imperative globally, particularly in enhancing transparency, accountability, and efficiency in the management of state resources. This study examines the implementation of a blockchain-based real-time audit framework to support institutional reform and the adoption of International Public Sector Accounting Standards (IPSAS) in Indonesia, with a focus on identifying implementation barriers and necessary mitigation strategies to achieve more transparent and accountable public financial governance. A mixed-methods approach was employed, integrating an analysis of existing blockchain audit frameworks with case study implementation challenges in Indonesia through a systematic literature review of Scopus and SINTA publications, qualitative analysis of stakeholder perspectives, and an evaluation of regulatory frameworks. The findings reveal three primary challenges: inadequate IPSAS adoption readiness reflected by 60% of regional government officials lacking understanding of accrual principles and 40% of regional financial reports containing material errors; technical-regulatory blockchain barriers including 70% of government institutions using incompatible centralised database systems and 45% of blockchain nodes vulnerable to 51% consensus attacks; and systemic institutional reform weaknesses characterised by low public participation in budget oversight (25/100 according to OBS 2023) and stagnant Indonesia Corruption Perception Index (34/100). The study recommends a holistic approach that integrates human resource capacity building, regulatory harmonisation, and digital infrastructure strengthening, including a 5-7% allocation from the APBN for IPSAS-based accounting training and the development of a blockchain interoperability framework.
Analisis Pengaruh Citra Destinasi, Preferensi Wisatawan dan Kualitas Pelayanan terhadap Keputusan Berkunjung di Istana Maimoon Medan Maria Magdalena Sihotang; Kustoro Budiarta
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.v4i1.4507

Abstract

This study aims to analyze the influence of Destination Image, Tourist Preferences, and Service Quality on the Decision to Visit Istana Maimoon Medan. The research method employed is a quantitative approach. The population of this study is all visitors of Istana Maimoon, with a sample size of 160 respondents taken using purposive sampling. Data analysis used is Path Analysis. Data collection was done using a questionnaire. The results of this study show that hypotheses 1-7 are accepted, namely: (1) Destination Image has a positive and significant effect on Service Quality, (2) Destination Image has a positive and significant effect on the Decision to Visit, (3) Tourist Preferences have a positive and significant effect on Service Quality, (4) Tourist Preferences have a positive and significant effect on the Decision to Visit, (5) Service Quality has a positive and significant effect on the Decision to Visit, (6) Service Quality mediates the influence of Destination Image on the Decision to Visit, and (7) Service Quality mediates the influence of Tourist Preferences on the Decision to Visit. These findings provide important insights for destination managers to enhance their image and service quality to attract more tourists.
Pengaruh Penggunaan Qris sebagai Strategi Pembayaran Digital terhadap Kepuasaan dan Loyalitas Konsumen di Era Modern Kamelya Dewanti; Dini Amanda; Fabian Alichsan; Indah Noviyanti
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.v4i1.4563

Abstract

This study aims to evaluate the impact of using QRIS (Quick Response Code Indonesian Standard) as a digital payment strategy on consumer satisfaction and loyalty in the modern era. QRIS is a practical solution in payment transactions in various business sectors, especially in facing technological developments and changes in consumer behavior. The approach to this study is quantitative using a survey method to consumers who transact in various businesses that have implemented the QRIS system. Data were collected through questionnaires and analyzed using a simple linear regression method. The research findings show that the use of QRIS has a positive effect on consumer satisfaction, which in turn contributes to increasing consumer loyalty. The ease, speed, and security of transactions offered by QRIS have been shown to improve customer experience, thereby strengthening their relationship with the business. The results of this study emphasize the importance of implementing QRIS as part of an effective digital payment strategy in increasing consumer satisfaction and loyalty in the digital era.
Pengaruh Fraud Hexagon terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi di Kota Kupang Minshy L. Tameno; Moni W. Muskanan; Yohana F. Angi
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.v4i1.4654

Abstract

This research aims to determine the influence of the Fraud Hexagon theory on the academic fraud behavior of accounting students in Kupang City. This research employs a quantitative approach using the IBM SPSS 25 analysis tool. The research objects encompass four universities in Kupang City, namely Universitas Nusa Cendana, Universitas Katolik Widya Mandira, Universitas Kristen Artha Wacana, and Universitas Muhammadiyah Kupang. The results of this research indicate that the elements within the Fraud Hexagon theory, namely rationalization, arrogance, and collusion, have an influence on the academic fraud behavior of accounting students in Kupang City. The elements of pressure, opportunity, and capability do not have an influence on the academic fraud behavior of accounting students in Kupang City. Simultaneously, pressure, opportunity, rationalization, capability, arrogance, and collusion influence the academic fraud behavior of accounting students in Kupang City.
Analisis Fraud Diamond, dan Komite Audit dalam Mendeteksi Fraudulent Financial Statement : (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Deswytha Maharany Riduan; Marieta Ariani
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.v4i1.4691

Abstract

This research aims to test and provide evidence about whether Financial stability, Ineffective Monitoring, Change in Auditor, Change in Directors, Audit Committee have an influence on Fraudulent Financial Statements. This research uses secondary data obtained from annual reports of banking sector service companies listed on the Indonesia Stock Exchange (BEI) obtained from the official IDX website and the official websites of related companies in the period 2021 to 2023. The sampling method in this research is purposive sampling. The test carried out in this research is a multiple linear regression test processed using SPSS 22. The results of the research show that Financial Stability has a positive effect on Fraudulent Financial Statements, Ineffective Monitoring and Change in Auditors, have no effect on Fraudulent Financial Statements and for the Audit Committee it has a negative effect on Fraudulent Financial Statements.
Sikap dan Perilaku Mahasiswa dalam Memilah Sampah Organik dan Anorganik di UINSU Nazwa Alya Alkhansa; Soviani Soviani; Nurul Rizkia; Mas Imam Temuju; Sari Wulandari
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.v4i1.4702

Abstract

The purpose of this study was to determine the behavior and way of thinking of students of the State Islamic University of North Sumatra (UINSU) in sorting organic and inorganic waste in the campus environment. This study combines descriptive methods with a qualitative approach. The methods used to obtain data are direct observation, in-depth interviews, and documentation. The subjects of this study were students from various faculties and campus environmental cleaners. The results of the study showed differences in students' views and actions in sorting waste. Despite having a positive attitude towards environmental issues, most students have not implemented waste sorting behavior consistently. The inhibiting factors found include limited facilities, lack of environmental education, and weak institutional supervision. Recommendations in this study include the provision of adequate facilities, ongoing education, and the formation of an active environmental care community in the UINSU environment.
Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kepuasan Kerja Karyawan di PT Putra Agro Nenggala Israwati Israwati; Rahmat Sale Manalu
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.v4i1.4703

Abstract

This study aims to determine the effect of leadership style and satisfaction on employee job satisfaction Agree partially and simultaneously at PT Putra Agro Nenggala. This study is a causal associative study with a quantitative approach. The variables of this study are leadership style, satisfaction and employee job satisfaction. The population in this study were all employees of PT Putra Agro Nenggala totaling 76 people and 76 employees were taken as research samples using saturated sampling techniques. The data collection technique used a questionnaire and the data analysis used was multiple linear regression. The results of this study indicate that (1) Leadership Style partially does not affect Employee Job Satisfaction, it can be seen from the results of SPSS processing obtained a sig value of 0.089> 0.05 and a t count value of 1.723 <t table 1.992 then H1 is accepted. (2) Compensation affects Employee Job Satisfaction can be seen from the sig value of 0.000 <0.05 and a t count value of 5.023> t table 1.992 then H2 is accepted. (3) Simultaneously, both independent variables, namely Leadership Style and Compensation, have an effect on Employee Job Satisfaction, as can be seen from the value of 0.000 < 0.05. The effective contribution of both independent variables, namely Leadership Style and Compensation, can be seen from the R2 results obtained at 43.3%, while the remaining 56.7% is influenced by other variables. Meanwhile, the variable with the most dominant contribution is the Compensation variable with a t count of 5.023.
Sosialisasi Pemanfaatan Sampah Daur Ulang sebagai upaya Pengurangan Pencemaran Lingkungan Bagi Masyarakat Abdul Rozaq Wallad; Diska Najwa Andini; Fadlan Arrasyid Bintang; Fikri Azka Tanjung; Sari Wulandari
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.v4i1.4724

Abstract

Environmental pollution due to waste is a serious problem in society. This study aims to describe the socialization activities of the use of recycled waste in Perintis Kemerdekaan Village as an effort to reduce environmental pollution. The method used is descriptive qualitative through observation, interviews, and direct socialization. The results show that socialization increases public understanding of the importance of sorting and managing waste with the 3R approach (Reduce, Reuse, Recyle). Examples of recycled products such as stationery holders, wall hangings, and flower vases have succeeded in attracting the interest of residents. This activity also encourages awareness that waste has economic potential if managed creatively. It is hoped that this kind of activity will continue to be developed to from a more environmentally friendly mindset and community habits.

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