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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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Studi Empiris Pengaruh Profitabilitas, Leverage, dan Financial Distress pada Tax Avoidance Perusahaan Makanan & Minuman di BEI (2019-2023) Pujianto Pujianto
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.v3i2.4912

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Financial Distress on Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This type of research uses statistics with a quantitative approach. The data collection technique employs the documentation method, which involves collecting data from financial reports published on the official IDX website. The sample size in this study is 110 reports from 22 food and beverage sub-sector companies listed on the IDX in 2022-2023. Purposive sampling is used as the sampling determination technique with certain criteria, and multiple regression analysis is used. Data analysis is conducted with the aid of SPSS software version 27. The research results show that partially only the Leverage variable has no effect, while the Profitability and Financial Distress variables have an impact on Tax Avoidance. Simultaneously, Profitability, Leverage, and Financial Distress affect Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019-2023. These findings provide input for investors and corporate management in strategic decision-making.
The Effect of Self-Esteem and Gender on the Work Performance of FM Radio Announcers in Tegal Imam Riyadi; Sigit Pamungkas
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.v4i1.4929

Abstract

The pursuit of popularity is a common goal for individuals working in the entertainment industry, including male and female radio announcers at private stations. Despite the common assumption that female announcers should achieve higher success due to their professional skills, data suggests that male announcers outperform their female counterparts. This discrepancy can be attributed to cultural influences on Self-Esteem based on gender. This study aimed to investigate the relationship between Self-Esteem, Gender, and Job Performance among FM radio announcers in Tegal, with a focus on the simultaneous and partial effects of these factors. Self-Esteem is conceptualized as an individual's self-assessment of personal worth, while Gender refers to the experiences perceived as masculine or feminine. Job performance encompasses various aspects, including quantity, quality, ability, attitude, dedication, and cooperation. To gather data, a questionnaire was distributed among FM radio announcers in Tegal using a saturated sampling technique. The results revealed that both Self-Esteem and Gender collectively explained 56.2% of the variance in Job Performance among the announcers. The t-values for Self-Esteem and Gender were found to be 4.82 and 5.33, respectively, both of which were greater than the t-table value of 1.68, indicating statistical significance. These findings suggest that Self-Esteem and Gender have a notable impact on the job performance of FM radio announcers in Tegal. The study highlights the importance of understanding how cultural and psychological factors influence professional achievement in the entertainment industry, and calls for further research to explore how gender-based cultural influences shape career success in different sectors of the media industry.
Pengaruh Persepsi Manfaat, Kemudahan, dan Kesesuaian Tugas‑Teknologi terhadap Minat dan Penggunaan Aktual Layanan Internet Nasabah BCA X Durahman Durahman; Sigit Pamungkas
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.v4i1.4930

Abstract

This study examines the factors influencing the intention to use KlikBCA Internet services at BCA Tegal branches and their subsequent impact on actual usage. The research utilized a random sample of 125 customers and employed path analysis to assess the relationships between key variables. The results indicate that perceived usefulness (contributing 27.15% of the influence) and perceived ease of use (8.51%) have a significant positive effect on the intention to use KlikBCA services. On the other hand, task-technology fit was found to have a negative effect on the intention to use the service. This suggests that the alignment between the user's task requirements and the technology offered by KlikBCA may not always contribute positively to the user's intention to adopt the service. Furthermore, the study reveals that perceived usefulness (9.02%) and intention to use (10.67%) both significantly and positively affect actual usage of the service. These findings highlight that, for increasing customer adoption and usage, it is crucial for BCA to emphasize the perceived benefits and ease of use of digital banking services. The positive impact of perceived usefulness reinforces the importance of ensuring that customers see real value in using online banking services. By focusing on enhancing the user experience and addressing any technological barriers, BCA can potentially improve customer engagement and increase actual usage of KlikBCA services. The study contributes to a deeper understanding of the factors driving digital banking adoption and provides valuable insights for banks looking to enhance their online service offerings. Future research could explore additional variables such as trust and security, which may also influence customer behavior in the context of online banking.
Dampak Pendapatan Asli Daerah dan Pendapatan Transfer dari Pemerintah Pusat terhadap Peningkatan Belanja Daerah di Provinsi Kalimantan Timur Tahun 2018-2022 Tarisa Dana Shobiha; Diana Zuhroh; Tjandra Wasesa; Sutini Sutini; Wiratna Wiratna
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.v4i1.4973

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD) and Transfer Revenue from the Central Government on the increase in Regional Expenditure (Belanja Daerah) in East Kalimantan Province during the 2018–2022 period. The research utilizes a quantitative method with multiple linear regression analysis, employing secondary data sourced from regional budget implementation reports (APBD). The results indicate that PAD has a positive and significant effect on Regional Expenditure, meaning that an increase in the region’s own revenue contributes to higher spending capacity. Additionally, Transfer Revenue from the Central Government also demonstrates a positive and significant effect on Regional Expenditure. Both variables play an essential role in regional financial growth and public service provision. These findings suggest that optimizing PAD is crucial for improving fiscal independence and reducing dependency on central government transfers. Efficient management of Transfer Revenue is equally vital to ensure the sustainability of regional financial resources. This study offers valuable insights for local governments in East Kalimantan, particularly in their efforts to improve budget allocations, enhance fiscal autonomy, and foster sustainable economic growth. Furthermore, the study serves as a useful reference for developing sound regional financial policies to support the long-term development of East Kalimantan
Penerapan Sistem Informasi Akuntasi Penggajian dan Pengupahan Karyawan pada PT.TSM Surabaya Alfida Dwi Sulistyowati; Wiratna Wiratna; Heri Toni P; Tjandra Wasesa; Diana Zuhroh
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.v4i1.4974

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources. It was conducted at PT. TSM in Surabaya, a company engaged in buying and selling car spare parts. The primary aim of this research is to examine the application of the employee payroll and wage accounting information system at PT. TSM Surabaya. The results of this study indicate that the company’s method of calculating salaries and wages for employees still does not utilize an effective accounting system, which is not aligned with established theories. Additionally, the company relies on manual salary calculations, which creates inefficiencies and errors in the payroll process. The absence of a computerized payroll system highlights a significant gap in the company's operational processes. This manual approach poses challenges in terms of accuracy, speed, and transparency, which could potentially affect employee satisfaction and overall business performance. The research further reveals that the company has not yet implemented automated or integrated payroll systems that could improve the accuracy and efficiency of the payroll process. In conclusion, this study suggests the need for PT. TSM Surabaya to adopt an automated payroll system, in line with industry standards, to enhance operational efficiency, minimize human errors, and ensure timely and accurate employee compensation. This could help the company stay competitive and improve its financial management practices.
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan Baznas Se-Jatim Lia Amalia; Achmad Daengs GS
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.v4i1.4975

Abstract

This study aims to determine and analyze the extent to which motivation and work discipline affect the performance of BAZNAS employees throughout East Java. Data were obtained by distributing questionnaires to 88 respondents using a descriptive quantitative approach. The data analysis technique employed was statistical analysis through multiple linear regression tests. The results of the study indicate that both motivation and work discipline, both partially and simultaneously, have a significant effect on the performance of BAZNAS employees throughout East Java. This finding is supported by the results of simultaneous tests (F-tests) and partial tests (t-tests), which show the significance values of the two independent variables that support the research hypothesis. Specifically, motivation was found to positively influence employee performance, while work discipline also played a key role in enhancing the performance of employees. The findings suggest that when employees are motivated and disciplined in their work, their performance tends to improve. These results are important for management, as they imply that to enhance employee performance, BAZNAS should focus on both increasing motivation through various incentives and improving work discipline by establishing clear rules and monitoring mechanisms. In conclusion, this study confirms that there is a joint influence between motivation and work discipline on the performance of BAZNAS employees throughout East Java, indicating that both factors are essential in driving organizational success
Eksplorasi Kendala Administrasi Keimigrasian dalam Penerapan Kebijakan Visa dan Izin Tinggal di Indonesia Daffa Raihan Arya Mas’adi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : 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.v4i2.4998

Abstract

This study aims to explore immigration administrative constraints in the implementation of visa and residence permit policies in Indonesia which still face complex challenges in terms of regulation, bureaucracy, human resources, and technological infrastructure. Through a descriptive qualitative approach, this study collected primary data from in-depth interviews with immigration officials, visa applicants, and legal practitioners, as well as non-participant observations at immigration offices. Secondary data were obtained from laws and regulations, official reports, and academic literature. The results of the study show that immigration regulations often overlap with other sectoral rules, causing implementation inconsistencies and legal uncertainty. The convoluted and slow bureaucratic process also worsens the quality of public services, while the practice of illegal levies still occurs due to weak supervision. In addition, the limitation of information technology infrastructure causes digital services to not run evenly throughout the region. The capacity of human resources in the immigration sector is still not optimal, both in terms of technical competence and professionalism. The complexity of these problems has an impact on low public trust, declining investment competitiveness, and the emergence of negative perceptions of the performance of immigration institutions. This study recommends the need for comprehensive reform through regulatory harmonization, bureaucratic simplification, strengthening human resource capacity, and equitable use of digital technology. Thus, Indonesia's immigration policy is expected to be more responsive, transparent, and accountable in facing the challenges of globalization and international mobility.
Analisis Manajemen Tabungan Wadi’ah Pelajar pada PT BPRS Sungai Pua Syariah Ditinjau dari Manajemen Bank Syariah Nanda Reza Safitri; Rini Elvira; Imamuddin Imamuddin; Gusrianti Gusrianti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : 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.v4i2.4999

Abstract

This study is motivated by the critical importance of consistently implementing sharia principles in all Islamic banking products, including wadi’ah-based savings. The research aims to describe the management practices of student wadi’ah savings at PT BPRS Sungai Pua Syariah and evaluate their alignment with the principles of Islamic bank management. A descriptive qualitative approach was employed, utilizing data collection techniques such as observation, structured interviews, and document analysis. The key informants in this study were the Director and the Head of Operations at PT BPRS Sungai Pua Syariah. The findings reveal that the management of student wadi’ah savings at the bank has generally implemented core management functions planning, organizing, execution, and control—effectively. However, the study also identified a deviation from the fundamental principles of the wadi’ah contract, whereby the bank distributes profit-sharing to wadi’ah savings holders, which contradicts the nature of a pure safekeeping agreement. This indicates the need for a thorough evaluation and realignment of savings management practices to ensure greater compliance with sharia principles.
Pengaruh Pemahaman Akuntansi Terhadap Kepatuhan Wajib Pajak UMKM Clara Putri; Nur Aliah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : 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.v4i2.5001

Abstract

This research aims to analyze the effect of accounting and taxation understanding on the compliance of MSME taxpayers at the East Medan Tax Office (KPP). This study uses a quantitative approach with a Casual Comparative Research design, utilizing primary data obtained through questionnaires from 98 MSME respondents. Data analysis was conducted through validity, reliability, normality, multicollinearity, and multiple linear regression tests using SPSS version 25. The results show that both accounting and tax understanding have a positive and significant effect on taxpayer compliance. Simultaneously, these two variables explain 30.5% of the variation in MSME taxpayer compliance, while the rest is influenced by other factors, such as business experience, legal knowledge, and tax awareness. These findings confirm that a good understanding of taxation can improve the compliance of MSMEs in carrying out their tax reporting and payment obligations. Meanwhile, an understanding of accounting needs to be supported by the application of proper financial recording to avoid misinterpretation. Based on these findings, this study recommends the implementation of structured tax training, simple accounting education for MSMEs, and further research to identify additional factors that influence tax compliance. The results of this study are expected to serve as a reference for the Directorate General of Taxes and MSME actors in increasing tax awareness and compliance.
Pengaruh Fraud Diamond Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement : Studi Empiris pada Perusahaan Property dan Real Estase yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Indah Fitrianjani; Martini Martini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : 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.v4i2.5004

Abstract

This study aims to examine how the Diamond Fraud theory impacts indications of fraudulent financial statements in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. According to the Diamond Fraud theory, there are four main components that drive financial statement fraud: pressure, opportunity, rationalization, and capability. In this study, pressure is measured through financial targets, opportunities are measured through supervisory performance, and rationalization is measured through auditor turnover. Financial statement errors are considered a significant issue because they can reduce the quality of accounting information, which impacts stakeholders making business decisions. Using a purposive sampling method, the study sample consisted of 49 companies, resulting in a total of 245 observations. SPSS 22 was used to conduct logistic regression on the data. The results show that financial targets and director turnover do not affect the potential for fraud. Conversely, auditor turnover and ineffective supervision increase the likelihood of financial statement fraud. These results contribute to the academic literature on forensic accounting and provide empirical evidence on the relevance of the Diamond Fraud theory in Indonesia. From a practical perspective, this research emphasizes the importance of sound auditor oversight and independence in preventing and detecting fraudulent practices. This can increase investor, creditor, and other stakeholder confidence in the quality of financial reporting.

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