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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 Inventory Intensity, Kepemilikan Institusional, Deferred Tax Expense, dan Dewan Komisaris Independen terhadap Tax Avoidance Shilvya Miranda; Endah Finatariani
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.v4i2.5126

Abstract

This study aims to analyze the impact of Inventory Intensity, Institutional Ownership, Deferred Tax Expense, and Independent Board of Commissioners on Tax Avoidance in consumer noncyclicals companies listed on the Indonesia Stock Exchange during the period 2019-2023. The data used is secondary data with a total population of 126 companies per year. The sample was selected using purposive sampling, and after removing 16 companies detected as outliers, 50 companies were selected as the sample over a five-year period. The analysis was conducted using multiple linear regression with Eviews software version 12, applying a panel data model with a Common Effect model. The findings show that all variables simultaneously have a significant impact on Tax Avoidance. However, partially, only Inventory Intensity and Deferred Tax Expense have a significant effect on Tax Avoidance, while Institutional Ownership and Independent Board of Commissioners do not show any significant impact on Tax Avoidance. This research provides insights into the factors influencing tax avoidance in Indonesian listed companies.
Pengaruh Price dan Location terhadap Customer Loyalty Melalui Customer Satisfaction pada Aone Trawas Muhammad Luthfi Alif Utama; Fitri Dhea Lusanti; Putri Dhea Lusanti
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.v4i2.5127

Abstract

This study aims to analyze and evaluate the impact of price and location on customer loyalty, with customer satisfaction acting as a mediating variable. The research employs a quantitative approach, utilizing probability sampling with a random sampling technique, involving 100 respondents who are customers of AONE Trawas. Data analysis was conducted using SmartPLS software version 3.0. The results of hypothesis testing indicate that location significantly affects both customer loyalty and customer satisfaction, as evidenced by T-statistic values exceeding 1.96 and p-values below 0.05. Furthermore, location contributes meaningfully to enhancing customer loyalty through the mediation of customer satisfaction. This finding suggests that customer satisfaction plays a crucial role in strengthening the link between location and loyalty. In contrast, the price variable does not show a significant influence, either directly on customer loyalty and satisfaction or indirectly through the mediation of customer satisfaction. This is supported by T-statistic values below 1.96 and p-values above 0.05 for all relationships involving the price variable. These results highlight the importance of location in driving customer loyalty.
The Effect of Audit Delay, Public Ownership and Financial Distress on Auditor Switching Sofia Febri Isniartuti; Asih Handayani
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.v4i2.5129

Abstract

This study investigates the influence of audit delay, public ownership, and financial distress on auditor switching, focusing on property and real estate sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Employing a quantitative research method, the study adopts a descriptive and verification approach. A total of 33 companies were selected through purposive sampling based on specific criteria relevant to the research objectives. Data analysis was conducted using logistic regression with E-Views 12 software to test the proposed hypotheses. The findings reveal that audit delay, public ownership, and financial distress collectively exert a significant effect on auditor switching decisions. However, when examined individually, only audit delay shows a statistically significant impact on auditor switching, while public ownership and financial distress do not demonstrate significant partial effects. These results suggest that timeliness in audit completion plays a critical role in influencing companies’ decisions to change auditors, potentially reflecting concerns over audit quality or regulatory compliance. Meanwhile, ownership structure and financial condition appear to have less influence in isolation. The study highlights the importance of monitoring audit timeliness as a key factor in auditor-client relationships and provides insights for regulators, investors, and corporate governance stakeholders in evaluating audit practices within the property and real estate industry.  
Pengaruh Pengelolaan Arus Kas Operasional terhadap Profitabilitas pada PT. Prima Unggul Global Denil Heriawan; Abd. Hafid; Hartas Hasbi
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.v4i2.5130

Abstract

This study aims to examine the effect of operating cash flow management on the profitability of PT. Prima Unggul Global, a company engaged in Hajj and Umrah travel services, characterized by seasonal operations and vulnerability to regulatory changes and exchange rate fluctuations. The research adopts a quantitative associative approach using secondary data derived from the company’s financial statements for the period 2022–2024. Operating cash flow serves as the independent variable, while profitability is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) as dependent variables. Data analysis was conducted through simple linear regression using the SPSS application. The results indicate that operating cash flow management has a significant effect on the company’s Net Profit Margin (NPM), with a regression coefficient of 0.000000008228 and a significance level of 0.00 (<0.05). It also significantly affects Return on Assets (ROA), with a coefficient of 0.000000001308 and a significance level of 0.00 (<0.05). Similarly, it has a significant impact on Return on Equity (ROE), with a coefficient of 0.000000001882 and a significance level of 0.01 (<0.05). These findings demonstrate that operating cash flow management significantly influences the profitability of PT. Prima Unggul Global.
Pengaruh Pendidikan Kewirausahaan terhadap Perilaku Berwirausaha melalui Minat Berwirausaha Peserta Didik SMKN Manonjaya Hani Aliya Wardani; Azizah Fauziyah; Nizza Nadya Rachmani
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.v4i2.5131

Abstract

The competitive business world demands that young people possess an entrepreneurial spirit, yet student interest in entrepreneurship remains low. This situation highlights the importance of entrepreneurship education in fostering interest and shaping entrepreneurial behavior. This study was conducted to examine the effect of entrepreneurship education on entrepreneurial behavior through entrepreneurial interest. A quantitative method with descriptive and verification approaches was employed. The study involved 84 students from the 2023/2024 class of SMKN Manonjaya. Data were collected using a questionnaire. The results showed that entrepreneurship education influenced entrepreneurial behavior through entrepreneurial interest by 48.1%, while the remaining 51.9% was likely affected by other factors.
Pengaruh Effective Tax Rate, Sales Growth dan Aset Tidak Berwujud terhadap Transfer Pricing Miftahul Ilma; Indawati Indawati
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.v4i2.5132

Abstract

This study aims to prove the influence of Effective Tax Rate, Sales Growth and Intangible Assets on Transfer Pricing in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative and uses secondary data. The data analysis method used is panel data regression test using Microsoft Excel and Eviews 12. The population used is all Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange in the period 2019-2023. This study collected data using a purposive sampling method that combines 125 populations into 21 research samples. The results of the study state that Effective Tax Rate, Sales Growth and Intangible Assets have a joint effect on Transfer Pricing in Consumer Non-Cyclicals sector companies in the period 2019 to 2023. While partially Effective Tax Rate has no effect on Transfer Pricing, Sales Growth has no effect on Transfer Pricing and Intangible Assets have an effect on Transfer Pricing.
Pengaruh Dimensi Fraud Triangle terhadap Potensi Kecurangan Akademik Marta Karolina Purba; Dea Annisa
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.v4i2.5133

Abstract

This study aims to determine the effect of the potential fraud triangle (pressure, opportunity and rationalization) on student academic cheating behavior in students of the accounting study program, Faculty of Economics and Business, Pamulang University. Academic fraud has become one of the most serious challenges in higher education, especially in the modern era which demands high academic achievement and superior competence. This research is a quantitative research method with data collection in the form of questionnaires distributed via google form, which is measured using a Likert scale ranging from 5-1. The population of this study were students 2nd to the 8th semester. The sampling method used in this study was convenience sampling with a sample size of 410 respondents, which was obtained from the results of distributing questionnaires through google form. The data analysis method used is multiple linear regression using SPSS version 24. The results of this study indicate that pressure, as a dimension of the Fraud Triangle, does not significantly affect the potential for academic fraud. However, opportunity and rationalization are shown to have a significant influence on the potential for academic fraud.
Pengaruh Financial Distress dan Audit Report Lag terhadap Integritas Laporan Keuangan dengan Komite Audit sebagai Pemoderasi Muhamad Arthur Riandi; 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.v4i2.5134

Abstract

This research analyzes the effect of Financial Distress and Audit Report Lag on Financial Statement Integrity moderated by the Audit Committee. Financial Statement Integrity plays an important role as a foundation of trust that ensures financial information is presented honestly, accurately, and transparently to support decision making. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Twelve companies met the sample criteria in this study, with the sampling method using Purposive Sampling, resulting in a total sample of 60. The data analysis technique used Panel Data Regression with the help of the Eviews series 12 application. The results of the study state that Financial Distress and Audit Report Lag simultaneously affect Financial Statement Integrity, Financial Distress affects Financial Statement Integrity, Audit Report Lag does not affect Financial Statement Integrity, the Audit Committee is able to moderate the effect of Financial Distress on Financial Statement Integrity, and the Audit Committee is able to moderate the effect of Audit Report Lag on Financial Statement Integrity.
Pengaruh Pelatihan Pemasaran terhadap Kinerja Pemasaran : (Studi Kasus UMK Binaan Lazismu Jawa Barat) Salwa Salsabila Aulia Rahmani; Dede Kurnia; Ismail Yusup
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.v4i2.5135

Abstract

Marketing performance plays a central role in business growth, but in practice, many MSME players still find it difficult to achieve. This study aims to determine the effect of marketing training on marketing performance among micro and small enterprises (MSEs) under the guidance of Lazismu West Java. This study uses a quantitative method with a descriptive-verificative approach. The population in this study consists of 35 MSEs under the guidance of Lazismu West Java who have participated in marketing training, and all of them were selected as samples using a saturated sampling technique. The instrument used was a Likert scale questionnaire, and the data was analyzed using simple linear regression with the help of SPSS version 29.0. The results of this study indicate that marketing training has a significant effect on improving marketing performance. The contribution provided through this training reached 62%, indicating that most of the variation in marketing performance can be explained by the effectiveness of the training attended by business actors.
Pengaruh Rating dan Online Customer Review terhadap Keputusan Pembelian Skincare pada Aplikasi Marketplace Shopee di Surabaya Soviatun Lailih; Komarun Zaman; Nur Hidayah
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.v4i2.5136

Abstract

In Indonesia, the growth of e-commerce, particularly in the skincare sector, is driven by advances in digital technology. Features such as ratings and online customer reviews have become important components in customer decisions about online shopping. The purpose of this study was to determine how ratings and online customer reviews influence people's decisions in Surabaya City to purchase facial care products through the Shopee application. The respondents in this study were 45 active Shopee customers who had purchased facial care products. Data were collected through a Likert-based questionnaire, and the SPSS program was used to analyze multiple linear regression. The results showed that the rating and online customer reviews variables had a significant influence simultaneously on purchasing decisions, but only online customer reviews had a significant influence partially. These results emphasize that informative and reliable review content is more important than rating value alone in building trust and influencing customer purchasing decisions.

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