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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 256 Documents
Analisis Keresahan Masyarakat di Lingkungan Desa Laut Dendang, Dusun VI dalam Membuang Sampah di Jalanan : Studi Kasus Candra Kirana; Iin Natasya Divana Ginting; Muhammad Abdillah; Nirina Triazi; 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.v4i1.4727

Abstract

Environmental contamination in Laut Dendang Village, Hamlet VI is caused by the community's acts of discarding waste. The purpose of this research is to examine the worries of the locals in Laut Dendang Village, Hamlet VI, over the careless littering of the streets by some residents. Because people are becoming more aware of the environmental difficulties caused by littering and the dangers it poses to both humans and other forms of life. Community members were interviewed and observed using socialisation methods as part of this study's quantitative and qualitative descriptive methodology. Ten members of the Laut Dendang Village community in Hamlet VI served as study subjects for this activity, which took place in the Laut Dendang Village setting. It is clear from the interview data that people in Laut Dendang Village remain worry about littering the streets with plastic trash since they don't know the consequences of doing so. Even when people have a good grasp of the topic, it doesn't mean they're aware of the need to prevent river pollution.
Analisis Mekanisme Administrasi Pengenaan Pajak Pertambahan Nilai (PPN) Wajib Pajak Badan pada Sistem Coretax oleh Kantor Konsultan Pajak Abdul Rachman Fajar Fajar; Rudi Syaf Putra
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.v4i1.4765

Abstract

The Coretax Administration System is a new innovation in the field of taxation that utilizes cutting-edge technology to update and simplify the management of tax administration. It is hoped that this system will be able to unite various aspects of tax administration starting from the registration process, payment of tax obligations, submission of reports, to law enforcement into one more integrated and efficient platform. This research was conducted with the aim of examining how the VAT Management mechanism is applied to Corporate Taxpayers using the Coretax system. at the Abdul Rachman Tax Consultant Office. This study specifically highlights PT. DNG, a company that acts as a corporate taxpayer client and has been registered as a Taxable Entrepreneur (PKP). The approach used in this study is qualitative, by collecting data through direct observation, interviews, and document analysis. The findings of this study reveal that the implementation of VAT imposition administration by PT. DNG through the Coretax system at the Abdul Rachman Tax Consultant Office runs smoothly and is consistent with applicable tax regulations. The use of the Coretax system significantly simplifies the tax administration workflow, starting from entering the account of the person in charge (PIC), the process of creating and uploading invoices, reporting Periodic Tax Returns, to completing VAT payments.
Pengaruh Rasio Kecukupan Modal (CAR) Dan Pembiayaan Tidak Lancar (NPF) Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode Tahun 2019-2023 Chamariyah Chamariyah; Subijanto Subijanto; Imroatul Firdausiyah
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.v4i1.4782

Abstract

This type of research is quantitative research. The approach used is an explanatory approach. The sample used was 45 Financial Reports of Islamic Commercial Banks in Indonesia registered with the OJK in 2019-2023. The analysis tool uses SmartPLS (Partial Least Square). The purpose of this study, 1) to test and prove the direct influence of the Capital Adequacy Ratio (CAR) on the profitability of Indonesian Islamic Commercial Banks. 2)To test and prove the direct influence of Non Performing Finance (NPF) on the Financing of Indonesian Islamic Commercial Banks.The results of this study indicate that: 1) Capital Adequacy Ratio has a significant positive effect on Profitability in Islamic Commercial Banks for the 2019-2023 period. 2) Non Performing Finance (NPF) has a significant effect on profitability.
Pengaruh Beban Kerja dan Stres Kerja terhadap Kinerja Perawat melalui Kualitas Pelayanan Keperawatan di Puskesmas Bluto, Kabupaten Sumenep Kartono Kartono; Rusdiyanto Rusdiyanto; Woro Utari
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.v4i1.4783

Abstract

This study aims to analyze the effect of workload and work stress on nurse performance by considering the role of nursing service quality as a mediating variable. The study was conducted at the Bluto Health Center, Sumenep Regency, which is one of the first-level public health service centers in the area. The research method used a quantitative approach with an explanatory design. A total of 37 nurses became research respondents. Data were collected through structured questionnaires and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique. The results showed that workload had a significant positive effect on the quality of nursing services (coefficient 0.461; p = 0.001) and nurse performance (coefficient 0.343; p = 0.003). Conversely, work stress had a significant negative impact on the quality of nursing services (coefficient -0.362; p = 0.02) but did not have a significant direct effect on nurse performance (coefficient -0.129; p = 0.290). In addition, the quality of nursing services is proven to have a significant positive effect on nurse performance (coefficient 0.526; p = 0.000). Furthermore, the quality of nursing services is proven to mediate the relationship between workload and work stress on performance. Workload increases performance through service quality (coefficient 0.243; p = 0.020), while work stress decreases performance through the same pathway (coefficient -0.191; p = 0.040). This study emphasizes the importance of managing workload and stress to improve nurse performance through improving the quality of nursing services.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Personel Polres Pamekasan: Peran Produktivitas Kerja sebagai Variabel Mediasi Latiefatul Fitrih N; Subijanto Subijanto; Chamariyah Chamariyah
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.v4i1.4784

Abstract

This study focuses on the influence of leadership style and work discipline on the performance of Pamekasan Police personnel, with work productivity functioning as a mediator that strengthens the relationship between these variables. Using a quantitative approach and involving 88 respondents, the analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings of the study indicate that although leadership style has an insignificant negative effect on personnel performance, work discipline directly and significantly affects performance. Furthermore, work productivity plays a strategic role as a link that optimizes the influence of leadership style and work discipline on overall performance. Leadership style and work discipline also have a significant effect on work productivity, which in turn improves personnel performance. With a very high average for each variable: leadership style (4.15), work discipline (4.23), work productivity (4.25), and personnel performance (4.19) this study provides a clear picture of the importance of managing leadership style and improving work discipline in increasing productivity. These results offer strategic insights for Pamekasan Police to maximize personnel performance through effective leadership management and improving work discipline.
Pengaruh Budaya Organisasi dan Lingkungan Kerja terhadap Kinerja Karyawan Generasi Z di Indomaret Sumenep Alfin Drajatiana Wajdi; Chamariyah Chamariyah; Subijanto Subijanto
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.v4i1.4785

Abstract

Generation Z is the most diverse generation and is distinctly different from previous generations. Generation Z prioritizes personal growth and development. However, this generation also has weaknesses, such as being indecisive due to a preference for speed or instant gratification, getting bored easily, and often acting impulsively without considering the surrounding situation or conditions.This study aims to examine the influence of organizational culture and work environment on the performance of Generation Z employees. The research method used is quantitative. The sampling technique applied is purposive sampling, with a population of 92 individuals, consisting of employees of PT Indomarco Prismatama (Indomaret) in the Sumenep region. The results of the study show that organizational culture does not have a significant effect on the performance of Generation Z employees. However, the work environment significantly influences the performance of Generation Z employees.
Mutu Pelayanan sebagai Mediasi Pengaruh Karakteristik Pasien dan Standar Pelayanan Minimum terhadap Kepuasan Pasien di Puskesmas Bluto Purnomo Wirawan; Rusdiyanto Rusdiyanto; Chamariyah Chamariyah
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.v4i1.4787

Abstract

This study explores the influence of patient characteristics and the implementation of Minimum Service Standards (SPM) on patient satisfaction, with the quality of health services as a mediating variable, at the Bluto Health Center, Sumenep Regency. Using an explanatory quantitative approach, data from 44 respondents were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results showed that patient characteristics and SPM had a significant positive effect on the quality of health services, with path coefficients of 0.471 (p = 0.010) and 0.398 (p = 0.017), respectively. However, patient characteristics and SPM did not have a significant direct effect on patient satisfaction, with path coefficients of 0.106 (p = 0.517) and 0.018 (p = 0.907), respectively. In contrast, the quality of health services had a significant positive effect on patient satisfaction (path coefficient 0.757; p = 0.000). Indirectly, patient characteristics (path coefficient 0.356; p = 0.031) and SPM (path coefficient 0.301; p = 0.025) have a significant positive effect on patient satisfaction through the quality of health services. These results emphasize the importance of the quality of health services as a significant mediating factor. Improving the quality of services is the key to optimizing patient satisfaction through the implementation of SPM and adjustments to patient characteristics.
Pengaruh Disiplin Kerja Terhadap Kinerja Personel Polres Pamekasan Yang Dimediasi Oleh Promosi Jabatan Chamariah Chamariah; Rico Budi Pratama; Subijanto Subijanto
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.v4i1.4788

Abstract

Rico Budi Pratama, 2025. The Effect of Work Discipline on the Performance of Pamekasan Police Personnel Mediated by Position Promotion, Postgraduate Program, Wijaya Putra University. This type of research is explanatory (Explanatory Research) research that analyzes the relationships between one variable and another or how a variable affects another variable through hypothesis submission, using a quantitative approach, the research sample was 88 respondents. In this study the data will be processed using SEM-PLS data analysis. The objectives of this study are: 1) To determine and analyze the direct effect of work discipline on the performance of Polres personnel. 2) To determine and analyze the direct effect of work discipline on job promotion 3) To determine and analyze the direct effect of job promotion on personnel performance. 4) To determine and analyze the indirect effect of work discipline on personnel performance mediated by job promotion. The results showed that: 1) Work discipline has a direct and significant effect on personnel performance. 2) Work discipline has a direct and significant effect on job promotion. 3) Job promotion has a direct and significant effect on personnel performance. 4) Work discipline has an indirect and significant effect on personnel performance mediated by job promotion.
Pengaruh Kemampuan Kerja Terhadap Kinerja Personel Satsamapta Polres Pamekasan Yang Dimediasi Oleh Pengembangan Karir Woro Utari; Chamariah Chamariah; Dendi Apriliyanto Handika Putra
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.v4i1.4794

Abstract

Dendy Aprilianto Handika Pratama, 2025 . Influence Ability Work To Performance SATSAMAPTA personnel of the Police Pamekasan . Postgraduate Program of Wijaya Putra University, Surabaya. Based on its approach, this research is included in the type of explanatory research . The research sample was 80 respondents. The purpose of this research is 1) To test And analyze influence significant ability Work on performance SATSAMAPTA personnel of the Police Pamekasan . 2) For test And analyze influence significant ability Work towards development career SATSAMAPTA personnel of the Police Pamekasan . 3) For test And analyze influence significant development career on performance SATSAMAPTA personnel of the Police Pamekasan. 4) For test And analyze influence significant ability Work on performance SATSAMAPTA personnel of the Police Mediated Pamekasan​ by development career. The research results show that: 1) ability Work influential sword significant on performance SATSAMAPTA personnel of the Police The city of Pamekasan with mark original sample of 0.236. 2) ability Work influential positive significant towards development career SATSAMAPTA personnel of the Police The city of Pamekasan with mark original sample of 0.483. 3) development career influential positive significant on performance SATSAMAPTA personnel of the Police The city of Pamekasan with mark original sample of 0.432. 4) ability Work influential positive significant on performance SATSAMAPTA personnel of the Police Mediated Pamekasan​ by development career with mark original sample of 0.209.
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Personel Melalui Semangat Kerja Sebagai Variabel Intervening: Studi Pada Kepolisian Resort Sampang R. Aditya Dwi Rubiantoro; Chamariyah Chamariyah; Woro Utari
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.v4i1.4795

Abstract

R. Aditya Dwi Rubiantoro, 2025. The Influence of Leadership Style To Performance Work Employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep Which Is Mediated By Productivity Work . Graduate program University Wijaya Putra Surabaya. Based on his approach study This including in type study explanatory research . Sample study as many as 76 respondents . Objective study This is : 1) For know And analyze whether style leadership own influence in a way direct to performance work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep? 2) For know And analyze whether style leadership own influence in a way direct to productivity work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep? 3) For know And analyze whether productivity Work own influence in a way direct to performance work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep?4) For know And analyze whether style leadership own influence in a way No direct to performance mediated work by productivity Work employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep?Results study show that: 1) style leadership influential significant to performance work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep with mark original sample of 0.257. 2) style leadership influential significant to productivity work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep with mark original sample of 0.542. 3) productivity Work influential significant to performance work of employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep with mark original sample of 0.442.4) style leadership influential significant to performance mediated work by productivity Work employees of the Sharia People's Financing Bank (BPRS) Bhakti Sumekar Sumenep with mark original sample of 0.240.