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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 Tingkat Pendidikan, Pemahaman Akuntansi, dan Kualitas Sumber Daya Manusia terhadap Penyusunan Laporan Keuangan di UMKM Naomi Lennesia Lontaan; Fina Ratnasari
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.v4i2.5116

Abstract

This study aims to determine the relationship between educational level, accounting understanding, and human resource quality affect the financial statement preparation of South Tangerang's culinary MSMEs. A quantitative method was used in which 100 MSME owners were selected using the Slovin formula to represent the target population, and they were asked to complete a Likert scale survey to collect primary data. Data quality evaluation, conventional assumption verification, and hypothesis testing were conducted using IBM SPSS Statistics 29 at the data analysis stage. The results of the study show that MSME owners' educational attainment has little bearing on the preparation of financial accounts. However, it was found that the quality of human resources and accounting understanding had a major influence on the preparation of MSME financial statements. The three distinct factors of education level, accounting understanding, and human resource quality all have a substantial impact on financial statement production at the same time in culinary MSMEs in South Tangerang. This study has significant consequences for initiatives that focus on improving the quality of financial statement production for MSMEs through increased accounting understanding and improved human resource quality.
Pengaruh Cash Flow Audit Report Lag dan Disclosure terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi di Bursa Efek Indonesia (BEI) Periode 2019 - 2023 Gita Aulia Putri; Suciati Muanifah
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.v4i2.5117

Abstract

An opini going concern embodies an auditor's judgment regarding a firm's capacity to sustain its commercial activities into the near-term future. This inquiry endeavors to scrutinize the bearing of cash flow, audit report lag, and disclosure on the conferral of an opini going concern. The examination concentrates on corporations in the energy sector recorded on the Indonesia Stock Exchange (IDX) across the 2019–2023 interval. A quantitative method was applied through the use of logistic regresi analysis. This research drew upon secondary data sourced from corporate annual statements. The specimens were chosen via a purposive sampling technique founded on specified requirements. The conclusions demonstrate that, in a simultan fashion, cash flow, audit report lag, and disclosure wield a signifikan impact upon the opini going concern. Nevertheless, in a parsial review, only cash flow displays a signifikan inverse correlation, implying that a greater operating cash flow diminishes the prospect of obtaining an opini going concern. Conversely, audit report lag and disclosure were found to exert no signifikan leverage on this audit judgment.
Pengaruh Pajak, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Transfer Pricing Mochamad Febrianto; Lioni Indrayani
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.v4i2.5118

Abstract

This study aims to analyze the effect of Tax, Firm Size, and Independent Board of Commissioners on Transfer Pricing in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research employs a quantitative method with a panel data regression approach to examine the relationship between these variables and their effect on transfer pricing decisions. A purposive sampling technique was used to select a sample of 14 companies, resulting in a total of 70 observations. The data were sourced from the companies' financial statements and annual reports, and analyzed using E-Views 12 software. The findings of this study show that tax, firm size, and the independent board of commissioners have a simultaneous effect on transfer pricing, indicating that these factors collectively influence how energy sector companies manage their pricing strategies for intercompany transactions. When considered individually, tax and firm size were found to significantly affect transfer pricing, suggesting that companies with higher tax burdens and larger sizes tend to engage in transfer pricing practices. However, the study found that the independent board of commissioners had no significant effect on transfer pricing. These results offer insights for policymakers and investors to better understand the dynamics of transfer pricing within the energy sector.
Peran Kinerja sebagai Mediasi dalam Hubungan Kapabilitas Finansial dan Orientasi Kewirausahaan terhadap Keunggulan Bersaing: (Studi pada UMKM Perdagangan Kota Tasikmalaya) Cindi Ibriani; Azizah Fauziyah; Ismail Yusuf
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.v4i2.5119

Abstract

The purpose of this study is to examine the influence of financial capability and entrepreneurial orientation on sustainable competitive advantage and the performance of trade-based MSMEs in Tasikmalaya City. The research method employed is a quantitative approach, with data collected through questionnaires distributed to 100 trade MSME actors in Tasikmalaya City. The Structural Equation Modeling (SEM) approach was employed to analyze the data and examine the relationships among the research variables.. The results show that financial capability does not affect sustainable competitive advantage, but it has a significant effect on MSME performance. Entrepreneurial orientation has a significant effect on both sustainable competitive advantage and MSME performance. Sustainable competitive advantage also significantly affects the performance of trade MSMEs in Tasikmalaya City. From the indirect effect analysis, it was found that financial capability and entrepreneurial orientation significantly influence sustainable competitive advantage through MSME performance. The findings are expected to enhance comprehension of the contributing factors to competitive advantage and the performance of MSMEs, as well as strategic recommendations for business actors and policymakers to enhance sustainable business competitiveness.
Optimasi Persediaan Komponen AC pada Perusahaan Jasa Pemeliharaan dan Perbaikan AC dengan Metode Just in Time CV Cahaya Berkah Ilahi Muhammad Roybafih; Indro Kirono
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.v4i2.5120

Abstract

CV Cahaya Berkah Ilahi is a company engaged in the maintenance and repair of air conditioners (AC) that has been operating for more than 3 years. With rapid growth, the company faces various challenges, particularly in the suboptimal management of AC component inventory, which impacts operational efficiency and customer satisfaction. This has prompted the company to implement the Just In Time (JIT) method in inventory management, aimed at enhancing the ability to respond to market demand and reduce operational costs. This study aims to analyze the Just-in-Time (JIT) method if applied at CV Cahaya Berkah Ilahi. This descriptive qualitative study uses the AC component raw material inventory at CV Cahaya Berkah Ilahi as the unit of analysis, along with two key informants: the owner and the head technician. The results of the study indicate that the implementation of the Just-in-Time (JIT) method can serve as a strategic solution to reduce inventory costs and improve operational efficiency. However, the success of JIT implementation depends on several factors, including effective communication among team members, strong relationships with suppliers, and the efficient use of information technology.
Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity terhadap Tax Aggressiveness dengan Firm Size Sebagai Moderasi Andi Amalia Putri; Harry Barli
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.v4i2.5121

Abstract

This study aims to examine the effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Aggressiveness, with Firm Size as a moderating variable. The method used in this study is quantitative with secondary data. The population includes companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, totaling 149 companies. Using purposive sampling, a sample of 9 companies is selected. The research applies Panel Data Regression and Moderated Regression Analysis (MRA) using EViews 12. The F-test results show that Profitability, Transfer Pricing, and Capital Intensity simultaneously affect Tax Aggressiveness. However, the t-test results show that Profitability, Transfer Pricing, and Capital Intensity each do not have a significant effect on Tax Aggressiveness. Similarly, Firm Size also does not have a significant effect on Tax Aggressiveness. The Moderated Regression Analysis (MRA) results reveal that Firm Size is not able to moderate the relationship between Profitability and Tax Aggressiveness, Transfer Pricing and Tax Aggressiveness, nor Capital Intensity and Tax Aggressiveness. This study indicates that the internal variables examined are not sufficient to explain Tax Aggressiveness behavior in the Consumer Cyclicals sector. The insignificance may be due to external factors such as government fiscal policies during the pandemic, macroeconomic fluctuations, and the conservative approach of companies in financial reporting.
Pengaruh Manajemen Laba, Intensitas Modal dan Transfer Pricing terhadap Penghindaran Pajak: (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023) Fany Maulida
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.v4i2.5122

Abstract

Tax avoidance is a major issue in the corporate sector, impacting state revenue and fairness in tax distribution. This study analyzes the effects of Earnings Management, Capital Intensity, and Transfer Pricing on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, the research relies on secondary data from company financial statements. The population includes all energy sector companies listed on the IDX for 2019–2023. Through purposive sampling, 12 companies were selected, producing 60 observations over five years. Panel data regression with Eviews 12 was applied to test the hypotheses. Results show that simultaneously, Earnings Management, Capital Intensity, and Transfer Pricing significantly influence Tax Avoidance. Partially, Earnings Management has a positive significant effect, meaning companies engaging in earnings management tend to avoid taxes. Capital Intensity shows no significant effect, indicating that investment levels in fixed assets do not affect tax avoidance practices. Transfer Pricing also has no significant effect, possibly due to strict regulations or specific operational traits of the energy sector. The study offers both theoretical insights and practical implications for understanding factors driving tax avoidance in Indonesia’s energy industry.
Citra Merek, Kualitas Produk, dan Content Marketing : Pengaruhnya terhadap Pembelian Produk Calzara Tasikmalaya pada TikTok Shop Puput Puji Lestari; Azizah Fauziyah; Ismail Yusuf
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.v4i2.5123

Abstract

Amidst the fierce competition in the digital footwear market, Calzara, an MSME based in Tasikmalaya, faces challenges in sustaining sales performance on the TikTok Shop platform. Consequently, a thorough understanding of the factors that shape consumer purchasing behavior is essential. This study specifically examines the influence of three key variables—brand image, product quality, and content marketing strategies—on purchase decisions for Calzara products. The research employs a quantitative methodology with a descriptive-verificatory design, involving 91 consumers selected through simple random sampling. Data collected via online questionnaires were analyzed using multiple linear regression. The primary findings reveal that these three variables collectively explain 57.1% of the variance in purchase decisions, with the remaining 42.9% likely influenced by other factors outside the scope of this study’s model. These results provide valuable insights for Calzara to optimize its brand image, enhance product quality, and develop more effective content marketing strategies to drive consumer purchase decisions on the TikTok Shop platform.
Pengaruh Komite Audit dan Pertumbuhan Penjualan terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Chandra Ningsih; Lodang Prananta Widya Sasana
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.v4i2.5124

Abstract

Tax as an obligation that must be paid by companies that are used to support the growth and development of the country for the welfare of the community, but not infrequently companies practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the audit committee and sales growth on tax avoidance with company size as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This type of research uses a purposive sampling method, namely with 150 observation data from 30 selected companies. The type of data used in this study is secondary data using quantitative research methods. Testing in this study uses e-eviews 12 student lite version. The results of this study indicate that simultaneously the audit committee and sales growth have an effect on tax avoidance, partially the audit committee has an effect on tax avoidance, sales growth has no effect on tax avoidance, company size is able to moderate the audit committee on tax avoidance, company size is unable to moderate sales growth on tax avoidance
Pengaruh Fraud Diamond terhadap Finansial Statement Fraud pada Perusahaan Farmasi di Bursa Efek Indonesia Tahun 2021-2023 Eliza Paskah Lestari Gunantoro; Risawati Risawati
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.v4i2.5125

Abstract

This research investigates the influence of the fraud diamond on financial statement fraud in pharmaceutical firms listed on the Indonesia Stock Exchange for the period 2021-2023. A purposive sampling method was used, resulting in a selection of 12 companies. The study relies on secondary data, which was gathered through documentation from the official website www.idx.co.id. To analyze the data, the research employs descriptive statistical analysis, classical assumption tests, determination tests, t-tests, and multiple linear regression analysis using SPSS 27 software. The findings reveal that the Nature of Industry significantly affects financial statement fraud, while other factors, including Financial Targets, Changes in Auditors, and Switches in Direction, do not have a significant impact on financial statement fraud. These results suggest that industry characteristics play a crucial role in shaping the likelihood of financial statement manipulation. Pharmaceutical companies with specific industry dynamics may face different pressures, which can influence their financial reporting practices. On the other hand, financial targets, auditor changes, and management changes do not appear to have a substantial direct impact, indicating that other factors not covered in the study might be influencing financial fraud behaviors. This study provides valuable insights for regulators, auditors, and stakeholders in the pharmaceutical sector to better understand the risk factors associated with financial statement fraud.

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