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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 Citra Merek, Kepercayaan Merek, dan Duta Merek terhadap Keputusan Pembelian: Studi Industri Smartphone di Pulau Lombok Muhammad Arsyad; St Hatidja
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.v4i2.5037

Abstract

This study examines the influence of Brand Image, Brand Trust, and Brand Ambassadors on Purchase Decisions in the context of the mid-range smartphone industry on Lombok Island. Involving 120 respondents, this study analyzes the extent to which these three variables play a role in shaping consumer behavior and preferences. The results show that Brand Image has a dominant influence in determining consumer choices. Consumers tend to be more attracted to smartphone brands with a positive image, which then has implications for their purchase decisions. Furthermore, Brand Trust has been proven to be an important foundation in building long-term relationships between consumers and brands. A high level of trust encourages consumers to choose products from brands that are considered credible and reliable. Brand Ambassadors also play a significant role in improving purchase decisions, as seen by the positive correlation between Brand Ambassador effectiveness and increased consumer interest in the product. The practical implications of this study highlight the importance for smartphone companies to focus on strengthening brand image through consistent communication strategies and positive customer experiences. Efforts to build brand trust must be carried out by maintaining product quality, fulfilling brand promises, and creating transparency in after-sales service. Furthermore, selecting a Brand Ambassador whose values ​​and characteristics align with the target market segment can increase consumer appeal and loyalty to the brand. This study contributes to the consumer behavior literature by offering a comprehensive analysis of the relationship between Brand Image, Brand Trust, Brand Ambassadorship, and Purchase Decisions. These findings enhance understanding of the factors influencing consumer purchasing decisions in the mid-range smartphone market on Lombok Island and provide strategic recommendations for industry players to enhance their brand competitiveness and success.
Peran Coretax dalam Kepatuhan Wajib Pajak Pelaporan PPH 21 di Indonesia Jeconiah Nathanael; Condro Widodo
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.v4i2.5042

Abstract

The Directorate General of Taxes is tactically aiming to improve effectiveness and compliance in tax collection, utilizing Coretax as its tool to digitalize its tax administration. The same applies to income tax Article 21 (PPh 21) reporting. This study aims to examine the extent to which the application of the Coretax system has brought about a change in the way Indonesian taxpayers comply with the regulations and pay their taxes. This paper uses a descriptive qualitative approach based on literature to explain how putting services, for example, e-SPT, e-Bupot, and e-Billing, into Coretax simplifies the filing process, reduces inaccuracy, and enhances transparency and the level of control of the government through hierarchy. The analysis reveals that Coretax has done what it intended: make reporting more useful and build taxpayer trust. However, there are still challenges to implementing the plan, especially around uneven technological infrastructure and digital literacy. So, interagency cooperation, training, and improving the user interface are all-important recommendations for ensuring that Coretax is used fairly across the country.
Pengaruh Financial Distress, Capital Intensity, Leverage, dan Cash Flow terhadap Konservatisme Akuntansi Rosa Biuti Kartika; 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.v4i2.5041

Abstract

This study aims to analyze the effect of financial distress, capital intensity, leverage, and cash flow on accounting conservatism. The research focuses on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure the relevance of the data analyzed, resulting in 71 companies meeting the requirements for this study. The analytical method employed is multiple linear regression analysis, utilizing the SPSS version 22.0 statistical tool.The results of this study indicate that financial distress, capital intensity, and leverage have a negative and significant effect on accounting conservatism. This suggests that companies experiencing financial difficulties, having high capital intensity, and high leverage ratios tend to exhibit lower levels of accounting conservatism in their financial reporting. This occurs because companies often avoid conservative financial statements to present better financial performance to investors and creditors. Conversely, cash flow shows a positive and significant effect, indicating that companies with strong cash flows face less financial pressure, leading to increased conservative financial reporting as management opts for greater transparency.
Pengaruh Ekspor, Impor dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Jawa Timur Tahun 2017-2024 Adi Putra Pratama; Alfin Maulana; Agus Sarwo Edi; Agung Bayu Murti
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.v4i2.4863

Abstract

This study aims to test and analyze the influence of government exports, imports, and expenditures on economic growth in East Java Province in the 2017–2024 period. The analysis unit in this study covers 38 districts/cities in the region. The data used is secondary data obtained from the Central Statistics Agency (BPS) of East Java Province. The research method used is a quantitative approach with statistical analysis techniques using EViews software version 9. Hypothesis testing was carried out through t-test and F-test to determine the partial and simultaneous influence of independent variables on dependent variables. The results show that partially, the export variable has a significant influence on economic growth, while imports and government spending also show significant influences but with different levels of influence. Simultaneously, these three independent variables—exports, imports, and government spending—have a significant effect on economic growth in East Java Province. These findings indicate that international trade activities and government fiscal policies play an important role in driving regional economic growth. Therefore, local governments are expected to formulate the right strategies to improve export performance, manage imports wisely, and optimize government spending to support sustainable economic development.
Efektivitas Pajak Barang Mewah Ditanggung Pemerintah (PPnBM DTP) terhadap Daya Beli Masyarakat pada Mobil Listrik Berbasis Baterai Dewi Nur Huly; Rima Herlista; Euis Salma; Rizka Malia; Muhammad Husaini
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.v4i2.5022

Abstract

The Covid-19 pandemic significantly affected national economic performance, including the automotive industry which experienced a decline in production and sales. To address this issue while promoting a transition to environmentally friendly energy, the government introduced the Luxury Goods Tax Borne by the Government (PPnBM DTP) incentive for battery electric vehicles under Minister of Finance Regulation No. 9 of 2024. This study aims to evaluate the effectiveness of the policy on public purchasing power. The research applies a descriptive qualitative evaluative method using secondary data from regulations and previous studies. The findings reveal that the PPnBM DTP incentive has increased consumer interest and sales of electric cars in Indonesia, although the growth is not evenly distributed across all market segments. The main barriers remain the relatively high prices of electric vehicles and the limited availability of charging infrastructure. These results imply that additional policy support, particularly in infrastructure development and extended incentives, is essential to strengthen public purchasing power and encourage broader adoption of electric vehicles.  
Analysis of The Effect of Price and Promotion on Purchase Intention of Yarn with Perceived Quality as a Moderating Variable at PT. Hoja Indonesia M. Rudi Zafa; Zulkifli Rangkuti; Irawan R D Budianto
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.v4i2.5048

Abstract

This study examines the influence of price and promotion on purchase intention of thread products at PT. Hoja Indonesia, with Perceived Quality as a moderating variable. The textile industry, particularly thread manufacturing, is vital for supporting downstream industries, and understanding consumer behavior is essential for maintaining competitiveness. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS 4 software, this study employed saturated sampling with 40 respondents, including customers and business partners purchasing thread products from PT. Hoja Indonesia. Both the measurement and structural models were analyzed to assess relationships among price, promotion, perceived quality, and purchase intention. Results indicate that price has a positive but statistically insignificant effect on purchase intention, while price significantly influences perceived quality. Promotion significantly impacts purchase intention but does not affect perceived quality. Perceived quality itself significantly affects purchase intention, highlighting its critical role in shaping consumer behavior. Moderation analysis reveals that perceived quality’s interaction with price and promotion influences purchase intention, though not significantly. These findings suggest that while perceived quality is crucial, its moderating role is limited. Companies should implement integrated marketing strategies that enhance promotional activities and strengthen consumers’ perceptions of product quality. This study contributes to consumer perception-based marketing strategies in the textile sector, particularly for thread products.
Analisis Pengaruh Liquiditas, Leverage dan Sales Growth terhadap Kinerja Perusahaan pada Sektor Teknologi yang Terdaftar di Bei Sovika Dian Arekha Mayang; Dianing Widya Kusumaastuti
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.v4i2.5066

Abstract

This study focuses on accelerating digital transformation post-COVID-19 pandemic, which requires technology companies to maintain financial stability and performance. The objective of this study is to examine the impact of liquidity, leverage, and sales growth on the performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a quantitative approach, this study involved 27 companies (135 observations) selected using purposive sampling, with ROA as the dependent variable, while Current Ratio, Debt-to-Equity Ratio, and sales growth as independent variables. The results of multiple linear regression analysis indicate that liquidity and leverage have no significant effect on ROA, while sales growth has a significant positive effect. Simultaneously, these three variables have a significant effect, contributing 31%, indicating that sales growth is the dominant factor driving technology company performance in the digital era, while liquidity and leverage do not show a direct impact. These findings provide important implications for management, investors, and regulators in formulating adaptive financial strategies.    
Pengaruh Pemasaran Media Sosial, Brand Ambassador, Inovasi Produk Terhadap Keputusan Pengguna Melalui Citra Perusahaan pada Pengguna Byond by BSI Gumilar Santika Atmaja; Deden Mulyana; Edy Suroso
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.v4i2.5067

Abstract

The aim of this study were to determine and to analyze the influence of social media marketing, Brand ambassador, and product innovation on the decision of BYOND users in Tasikmalaya through corporate image. The method used in this study was a survey with a descriptive quantitative approach. The sample size in this research was 390 nasabahts, selected through proportional random sampling. Data analysis used Partial Least Square-Structural Equation Modeling (PLS-SEM). The study found that social media marketing, Brand ambassador, product innovation, and corporate image had a positive and significant influence on the decision of BYOND users in Tasikmalaya. Social media marketing, Brand ambassador, and product innovation also had a positive and significant influence on corporate image. Furthermore, corporate image positively and significantly mediated the influence of social media marketing, Brand ambassador, and product innovation on the decision of BYOND users in Tasikmalaya. Therefore, the company needed to optimize its digital marketing strategy, collaboration with brand ambassadors, and product innovation supported by a positive corporate image to improve user decisions regarding BYOND.  
The Future of Participative Budgeting: A Bibliometric Analysis Using Vos Viewer Aryan Danil Mirza. BR; Laili Fadhila Banuwa; Ghea Laili Putri Garien; Sartini
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.v4i2.5075

Abstract

This study aims to map the development, trends, and directions of research related to participative budgeting over the past four decades through a bibliometric analysis approach. Data were obtained from the Scopus database using the keyword “PARTICIPATIVE BUDGETING” for the period 1982–2025, resulting in 166 documents analyzed using VOSviewer and Publish or Perish software. The results show that the topic of particpative budgeting has evolved from a mere managerial mechanism to an interdisciplinary issue involving behavioral, ethical, and organizational governance dimensions. The most frequently appearing keywords include budgetary slack, honesty, performance, and managerial performance, which indicate a research focus on behavioral and managerial performance aspects. Geographically, the United States is the main center of research, followed by Germany, Australia, and Brazil, with increasing contributions from developing countries such as Indonesia. The field of study is dominated by Business, Management and Accounting, but is beginning to expand into Social Sciences and Computer Science. This research provides a theoretical contribution to strengthening the understanding of the role of participation in budgeting effectiveness and opens new research opportunities related to the integration of digital technology, organizational culture, and local context in particpative budgeting.
Perkembangan Ilmu Akuntansi di Era Modern : Kajian Epistemologi Galih Mulya Subastyan; Sari Kartikaningrum; Miratul Husna Neris
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.v4i2.5076

Abstract

This article examines the development of accounting science in the modern era through an epistemological approach, focusing on the influence of globalization, economic dynamics, and rapid advances in information technology. A fundamental change occurred when the role of accounting shifted from merely recording transactions to becoming a strategic instrument that plays an important role in the business decision-making process. This shift indicates that accounting is no longer viewed as an administrative activity, but as an information system capable of providing added value to organizations. The integration of technologies such as accounting information systems, financial software, and big data analysis has brought about major changes in accounting practices, making them more efficient, accurate, transparent, and adaptive to the times. Through an epistemological review, a deep understanding of the origins, structure, and validity of accounting knowledge is obtained, including the philosophical dimensions that shape the framework of thinking and methodology in this discipline. Using a literature review method, this article emphasizes that the development of accounting is not only oriented towards technical aspects, but also towards conceptual and philosophical foundations that strengthen its position in facing modern business challenges. Accounting now plays an important role in supporting decision making, creating organizational efficiency, and responding to the needs of economic globalization.

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