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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 Perbandingan Kinerja Keuangan Sebelum dan Sesudah Boycott Divestment Sunctions (BDS) pada Perusahaan Terdampak yang Go-Public di Bursa Efek Indonesia Lilis Damayanti Sjam Radjak; Gaffar Gaffar; Ayu Rakhma Wuryandini
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.v4i2.5008

Abstract

This study aims to analyze the differences in financial performance before and after the Boycott Divestment Sanctions (BDS) movement in affected companies listed on the Indonesia Stock Exchange. Financial performance is measured using three main indicators: Market Value Added (MVA), Economic Value Added (EVA), and Earnings Per Share (EPS). This study used a quantitative method with a purposive sampling technique on 15 companies in the consumer cyclical and consumer non-cyclical sectors that met the criteria for being affected by BDS. Data, consisting of quarterly financial reports for the 2021–2024 period, were analyzed using the Wilcoxon Signed Rank Test to determine the differences before and after the BDS. The test results showed that MVA and EVA decreased significantly after the BDS, reflecting a decrease in the company's market value and economic value due to increased risk perception and a decrease in net operating profit after tax (NOPAT). Conversely, EPS showed no significant difference, indicating the company's ability to maintain stable earnings per share despite external pressures. This finding aligns with signaling theory, which states that external events can be negative signals for investors, but market reactions are heavily influenced by company fundamentals and management strategy.
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit: Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Devi Natalia Tlonaen; Herly M. Oematan; Junita Cestilia Nenabu
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.v4i2.5010

Abstract

This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable. Secondary data were obtained from the Indonesia Stock Exchange (IDX) for the period 2021–2023. The study used a sample of 36 observations selected through purposive sampling. The data analysis method used is multiple linear regression. The results show that audit fee has no significant effect on audit quality, meaning that the amount of compensation paid for audit services does not determine the level of audit quality produced. Audit tenure also has no significant effect on audit quality, indicating that the length of the relationship between the auditor and the client does not directly influence the quality of the audit. Therefore, both audit fee and audit tenure, whether partially or simultaneously, do not have a significant effect on audit quality.
Partisipasi Masyarakat dalam Implementasi Kebijakan Penurunan Stunting di Desa Oebafok Mami Trisari Nggiri; Nursalam Nursalam; Belandina L. Long
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.v4i2.5011

Abstract

Stunting is a chronic health problem that significantly affects the quality of human resources in the future. Oebafok Village, Rote Ndao Regency, still faces challenges in reducing stunting rates despite the existence of government policies and programs. This study aims to analyze community participation in the implementation of stunting reduction policies using Fung’s (2006) theory through three main dimensions: participant selection, communication and decision, and authority and power.This research employed a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. The informants consisted of the village head, health workers, posyandu cadres, human development cadres, and parents of toddlers.The findings reveal that community participation remains limited and tends to be formalistic. The mechanism of participant selection is not yet inclusive, as village officials and posyandu cadres dominate the process, while vulnerable groups such as pregnant women, breastfeeding mothers, and poor families are not optimally represented. In terms of communication and decision, communication processes are still mostly one-way from village authorities and health workers to the community, leaving limited room for accommodating community aspirations. Regarding authority and power, decision-making authority is concentrated in the village government, while the community mostly acts as beneficiaries without significant influence in supervision or decision-making.This study concludes that the success of stunting reduction policies in Oebafok Village strongly depends on strengthening active community participation. Therefore, empowerment strategies, direct involvement of vulnerable groups, and participatory two-way communication are needed so that the community can act not only as objects but also as subjects in policy implementation.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah Ruteng Flaviana Maria Rosari Edison; Herly M. Oematan; Junita Cestilia Nenabu
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.v4i2.5012

Abstract

This study aims to analyze the effect of the implementation of a regional financial accounting system, human resource competency, and the utilization of information technology on the quality of financial reports at Ruteng Regional General Hospital (RSUD). The background of this research is based on the increasing demands for public accountability in the government sector, including RSUD. This study used a quantitative approach, with a population of 45 employees at Ruteng Regional General Hospital and a sample of 30 employees selected using a purposive sampling technique: employees working in the finance subdivision of Ruteng Regional General Hospital and employees working in the Planning, Evaluation, and Reporting subdivision. The results indicate that the implementation of a regional financial accounting system and the utilization of information technology have a significant impact on the quality of financial reports. Meanwhile, human resource competency does not have a significant impact on the quality of financial reports. In conclusion, the quality of financial reports at Ruteng Regional General Hospital is influenced by the regional financial accounting system and the utilization of information technology, while human resource competency has no significant impact.
Pengaruh Pemahaman Akuntansi Dasar dan Computer Knowledge terhadap Keahlian Penggunaan Aplikasi MYOB pada Siswa Kelas XI SMK Talenta Bangsa Adi Suprayoga; Aliyah Aliyah; Sri Winda Hardiyanti Damanik
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.v4i2.5018

Abstract

The purpose of this study is to determine the extent to which computer knowledge and basic accounting knowledge influence the level of proficiency in using MYOB, both independently and simultaneously. The method used is quantitative with an associative approach. The research respondents consisted of 115 students from SMK Talenta Bangsa who were collected using a saturated sampling technique. The data collection instruments were tested for validity and reliability, while the prerequisites for analysis included linearity and multicollinearity tests. Multiple linear regression analysis was used as the method, and t-tests and F-tests were used to examine the hypotheses.The analysis results indicate that basic accounting knowledge has a positive and significant impact on the ability to use MYOB, with a t-value of 8.222 > t-table 1.980. Similarly, computer knowledge was also found to have a significant impact, with a t-value of 4.941 > t-table 1.980. Simultaneously, both independent variables contribute significantly to students' skills in operating MYOB, as indicated by a significance level of 0.000 < 0.05 and an F-value of 35.602 > F-table 3.08. The regression equation yields a constant of 19.387, while the coefficient of determination (R²) is 38.9%. This indicates that the two variables can explain 38.9% of the variation in students' ability, while the remaining 61.1% is influenced by other factors outside the scope of this study.
Factors Influencing Liquidity Risk of Islamic Banks in Indonesia : A Systematic Literature Review Pranoto Effendi
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.v4i2.5019

Abstract

Liquidity issues have become crucial in the banking sector during the global economic recovery following the COVID-19 pandemic, presenting significant challenges that Islamic banks must proactively address. This article systematically examines the factors influencing liquidity risk in Islamic banks in Indonesia using the systemic literature review (SLR) methodology following the PRISMA procedure. A comprehensive search of the Google Scholar Database was conducted using three key keywords: "liquidity risk," "Islamic banks," and "Indonesia." After a rigorous screening and selection process, fifteen relevant articles were identified for in-depth analysis. The findings reveal that the key determinants of liquidity risk can be categorized into three groups: internal factors, intermediary factors, and external macroeconomic factors. A clear implication of these findings is that Islamic banks need to manage their liquidity risk more effectively by adopting a holistic strategy that simultaneously and more seriously addresses all three categories of factors. This integrative approach is crucial for managing the complexity of the post-pandemic financial landscape.
Analisis Opsen Pajak Kendaraan Bermotor di Kota Kupang Berdasarkan Undang – Undang Nomor 1 Tahun 2022: Studi Kasus pada Samsat Kota Kota Kupang Gresia Irene Yomar Lakabela; Markus A.K.B. Hallan; Siprianus G. Tefa
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.v4i2.5023

Abstract

The purpose of this study is to analyze the implementation of the motor vehicle tax option in Kupang City based on Law No. 1 of 2022, examine its impact, and assess the effectiveness of the tax option policy. The study used a qualitative method with data collection techniques through library and field studies. Data analysis used the NVivo application. The results of the study stated that the implementation of the PKB option policy in Kupang City was in accordance with the provisions of the law and strengthened by Regional Regulation No. 1 of 2024. This policy provides fiscal authority for the Kupang City government in direct receipt of the motor vehicle tax option (PKB). The impact of the motor vehicle tax option policy can be seen from the increase in taxpayer compliance as indicated by the increasing number of motor vehicles from year to year. In addition, the option is also effective in increasing Regional Original Income (PAD) in Kupang City, especially in financing infrastructure and public services. The results of this study confirm that the motor vehicle tax option policy is a strategic instrument in strengthening regional fiscal independence, although it requires socialization, transparency, and quality of public services.
Efektivitas Sentralisasi Fiskal Zakat Melalui Baznas dalam Pembangunan Ekonomi Lokal Muhamad Khaerunnizam; Puji Purnawan
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.v3i2.5049

Abstract

Zakat is a vital instrument in the Islamic fiscal system that plays a role in wealth redistribution and poverty alleviation. In Indonesia, zakat management is focused centrally through the National Amil Zakat Agency (BAZNAS) as the official state institution. This article aims to analyze the effectiveness of the fiscal centralization model of zakat through BAZNAS in supporting local economic development. The research uses a descriptive qualitative approach with case studies on economic empowerment programs at the district/city level. The results show that the centralization model provides advantages in the form of standardization of governance, increased transparency, and integration of zakat data nationally. However, challenges still arise in the form of limited distribution coverage, delays in the distribution of funds, and lack of synergy between BAZNAS and local amil zakat institutions (LAZ). This condition has the potential to hinder the optimization of the impact of zakat on the economic development of the people in the region. Therefore, this article recommends an integrative model between BAZNAS and LAZ that prioritizes collaboration, operational decentralization, and local capacity building. The integration is expected to be able to increase the effectiveness of zakat management and strengthen its contribution to economic development based on social justice and community empowerment.
Pemahaman Konseptual Keselamatan dan Kesehatan Kerja (K3): Tinjauan Sistematis terhadap Penyebab dan Pencegahan Kecelakaan Kerja Sukma Ayu Raganingtyas; Tanto Prima; Mardiyah Mardiyah
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.v4i2.5034

Abstract

Occupational Health and Safety (OHS) is a strategic instrument in creating a safe, healthy, and productive work environment, as well as a determining factor for organizational sustainability. This article aims to comprehensively examine the concept of OHS by highlighting the causes of workplace accidents, the associated risk factors, and the prevention strategies that can be applied across various sectors. The research method employed a systematic literature review with a mapping review approach, drawing on books and indexed scientific publications. The collected data were analyzed using content analysis and narrative synthesis techniques to provide a comprehensive overview of OHS issues.The findings reveal that workplace accidents generally occur due to the complex interaction between human factors, environmental conditions, and management systems. Basic factors such as fatigue, mental pressure, and limited knowledge create vulnerabilities that increase the likelihood of accidents. These conditions are further aggravated by unsafe acts and unsafe conditions, which are often overlooked or insufficiently addressed. Effective prevention strategies require synergy between individuals and organizations through continuous training, the cultivation of a safety culture, consistent supervision, and the proper use of personal protective equipment. Furthermore, managerial commitment to integrating OHS into organizational policies has been shown to contribute significantly to reducing workplace accidents and enhancing productivity.Thus, OHS should not only be regarded as a normative obligation but also as a strategic investment that protects workers, improves quality of life, and strengthens organizational competitiveness in the context of modern industrial dynamics.
Pengaruh Debt to Equity Ratio dan Current Ratio terhadap Return on Asset pada Perusahaan Rokok di Bursa Efek Indonesia Tahun 2015–2024 Chairunnisa, Siti; Lestari, Dheri Febiyani; Rahayu, Isyana
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.v4i2.5036

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) in cigarette companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2024. The research method applied is quantitative analysis with a multiple linear regression approach. Data were collected from annual financial statements of the sampled companies. The findings indicate that both DER and CR have no significant effect on ROA. This suggests that leverage and liquidity levels are not the primary determinants of a company’s ability to generate profits from its assets. Furthermore, the F-test in this research is applied as a model suitability test rather than a simultaneous significance test. Therefore, it can be concluded that variations in ROA of cigarette companies are influenced by other factors beyond DER and CR. The results of this study are expected to provide useful insights for investors, management, and future researchers in understanding the financial performance of the cigarette industry sector in Indonesia.

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