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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 Literasi Keuangan, Financial Self Efficacy, dan Lifestyle terhadap Pengelolaan Keuangan Pribadi Mahasiswa/I Akuntansi Pradisa, Riska; Amelia Tirana Sita; Elfin Krisdayanti Hia; Fachruli Hayu Biyantarimelia; Dian Widiyati
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.v4i2.5211

Abstract

This study examines how to make lifestyle, financial literacy, and financial self-efficacy influence the personal financial management of accounting students in 2025. The research employs a quantitative approach using multiple linear regression analysis with a sample of 100 respondents. Data were gathered through a survey and analyzed using SPSS 25. The findings reveal that financial literacy (X1), financial self-efficacy (X2), and lifestyle (X3) collectively contribute to students’ financial management behavior. However, although financial self-efficacy shows a positive direction, its effect is not statistically significant. In contrast, financial literacy and lifestyle demonstrate significant impacts on how students manage their money. These results suggest that students who possess stronger financial knowledge and adopt responsible lifestyle patterns tend to demonstrate better personal financial planning, budgeting, saving, and spending habits. Overall, the study emphasizes the importance of educational institutions strengthening students’ financial literacy and encouraging healthy financial habits to prepare them for future financial independence.
Pengaruh Financial Knowledge dan Financial Self-Efficacy terhadap Financial Management Behavior pada Pelaku UMK Mutiara Nur Ihsan; Dede Kurnia; Azizah Fauziyah
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.v4i2.5303

Abstract

This study aims to examine the influence of financial knowledge and financial self-efficacy on financial management behavior among MSME actors in Lamajang Village. Although MSMEs in the region continue to grow, most business actors are still oriented toward short-term profits that tend to be consumptive, so that financial management has not become a top priority. In fact, financial management skills are a crucial factor for business sustainability and success. This study uses a quantitative approach with a descriptive method. The research sample consists of 118 SME operators engaged in the culinary, agribusiness, handicraft, and other sectors. Data were collected through questionnaires and analyzed using descriptive statistics, classical assumption tests, simple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that both financial knowledge and financial self-efficacy have a positive and significant impact on financial management behavior, both partially and simultaneously. These findings suggest that the better the financial understanding and self-confidence of SME operators, the more optimal their financial management behavior, including in terms of planning, cash flow control, risk management, and transaction recording. Therefore, efforts to develop SMEs should not only focus on improving financial literacy but also on strengthening psychological aspects to foster confidence in making financial decisions.
Pengaruh Green marketing Terhadap Keputusan Pembelian The Body Shop melalui Green trust sebagai Variabel Mediasi Kencana Wulan; Dede Kurnia; Azizah Fauziyah
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.v4i2.5304

Abstract

Increasing environmental awareness among consumers has encouraged companies to implement sustainable marketing strategies, one of which is throughgreen marketing. The Body Shopis a cosmetics brand that prioritizes environmentally friendly values ​​across its entire product line. However, the effectiveness of its strategygreen marketingin driving purchasing decisions, it is not necessarily optimal without consumer trust in the company's green commitment, or what is known as the termgreen trust. The population and sample in this study are product usersThe Body Shopwho live in Jabodetabek. This study aims to examine the influence ofgreen marketing to product purchase decisions The Body Shop, with green trustas a mediating variable. The study used a quantitative approach with a survey method for user respondents.The Body Shopin Indonesia. The data analysis technique used is Structural Equation Modeling (SEM) on the SmartPLS application. The results of the study show thatgreen trusthas a positive and significant influence as a mediator betweengreen marketing and product purchase decisions The Body Shopin Greater Jakarta. Green trust serves as a psychological bridge that bridges the relationship between marketing stimuli and consumer purchasing decisions.
Pengaruh Inovasi Produk, Persepsi Harga dan Kualitas Layanan terhadap Kepuasan Pelanggan Kopi Caffe on Wheels di Jakarta Sheyla Ayu Oktaviani; Rojuaniah Rojuaniah
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.v4i2.5156

Abstract

The main objective of this research is to examine the influence of product innovation, price perceptions, and service quality on customer satisfaction with coffee on wheels in Jakarta. The sampling technique used in this research was non-probability sampling, specifically the purposive sampling method, with a total of 125 respondents who met the criteria of being over 17 years of age and having purchased coffee products from coffee on wheels more than twice in the last month. The analysis method employed is multiple linear regression analysis. The findings show that product innovation does not have a significant effect on customer satisfaction. However, price perception has a positive effect on customer satisfaction, indicating that customers are more satisfied when they perceive the price to be appropriate. Additionally, service quality has a positive impact on customer satisfaction, meaning that good service enhances overall satisfaction. Moreover, the combination of price perceptions and service quality together significantly influences customer satisfaction. These results suggest that maintaining appropriate pricing and high service quality can lead to higher customer satisfaction with coffee on wheels.
Pengaruh Disiplin Kerja dan Motivasi terhadap Kinerja Pegawai di SMK Negeri 5 Bandung Azfi Shafia Marwah Anandhita; Alda Ramadhika
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.v4i2.5332

Abstract

This study aims to analyse the influence of work discipline and motivation on employee performance at 5 Vocational High School Bandung. Work discipline and motivation are important factors in improving employee performance, especially in an educational environment. This research employs a quantitative method. The population in this study is teaching staff at 5 Vocational High School Bandung. The sample used is 98 people. The sampling technique used is nonprobability sampling with a census or total sampling type. The data source used in this study is primary data with research instrument used in form of a questionnaire via g-form which is distributed directly to respondents. The scale is the Likert scale. Analysis of data used is multiple linear analysis using SPSS software version 26. The results of the study indicate that work discipline has a positive effect on employee performance at 5 Vocational High School Bandung, and motivation also has a positive effect on employee performance. Simultaneously, work discipline and motivation positively influence employee performance at 5 Vocational High School Bandung. Work discipline and motivation contribute 57.4% to employee performance at 5 Vocational High School Bandung, while the remaining 42.6% is influenced by other factors not examined in this study.
Analisis Perlakuan Pajak Penghasilan Pasal 21 Karyawan Atas Pemberian Natura dan/atau Kenikmatan pada PT X di Surabaya Ghayatul Fikriya; Tjandra Wasesa
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.v4i2.5333

Abstract

This study aims to analyze the treatment of Income Tax Article 21 (PPh 21) on the provision of benefits in kind and/or facilities (natura dan kenikmatan) to employees at PT X in Surabaya. The research background arises from the company’s practice of recording housing and sports facilities as operational expenses, while according to tax regulations, part of these facilities should be considered taxable income. This study employs a qualitative method with a case study approach. Data were collected through interviews, observation, and documentation of salary reports, PPh 21 recapitulation, and the company’s 2024 tax records. The findings reveal that PT X has not included benefits in kind and/or facilities in its PPh 21 calculations. Individual housing facilities exceeding IDR 2,000,000 per month and golf sports facilities should be treated as employees’ taxable income. The study concludes that the company’s tax treatment does not comply with Regulation of the Minister of Finance (PMK) No. 66 of 2023, requiring adjustments to ensure proper PPh 21 calculation.
Pengaruh Brand Image terhadap Loyalitas Pelanggan terhadap Keputusan Pembelian Spring Automotif Zainul Arifudin; Sugiharto Sugiharto; Harsono Teguh Santoso; Bambang Karnain; Achmad Daengs GS
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.v4i2.5334

Abstract

This study aims to determine the relationship between brand, quality, and price on customer loyalty. This study assesses the influence of brand variables (X1), quality (X2), and price (X3) on customer loyalty (Y). Data were collected through a questionnaire method with a quantitative approach. The research sample consisted of several respondents, namely product users, the general public who are familiar with the product, and employees of PT. Indospring, Tbk. Data collection was carried out to obtain relevant information regarding perceptions and attitudes towards brand, quality, price, and customer loyalty. Validity and reliability tests were conducted to ensure the accuracy and consistency of the data used in this study. As the main analysis, the multiple linear regression method was used to test the relationship between the independent variables (brand, quality, and price) with the dependent variable (customer loyalty). The SPSS program was used to perform statistical calculations and test the proposed hypotheses. The results of this study are expected to provide deeper insight into the factors that influence customer loyalty in the context of manufacturing companies, as well as provide recommendations for companies to improve marketing strategies and retain loyal customers.
Pengaruh Kreativitas, Inovasi, dan Prilaku Wirausahawan terhadap Kesuksesan Usaha UMKM Kecamatan Kedaton Bandar Lampung Fisca Adelia Febyani; Luke Suciyati Amna; Nuris Sanida
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.v4i2.5335

Abstract

This study aims to analyze the influence of creativity, innovation, and entrepreneurial behavior on the success of culinary MSME businesses in Kedaton District, Bandar Lampung City. The background of this research is based on the important role of MSMEs in the local economy, amid the challenges faced in the competitive food industry. The methodology used is a quantitative approach with data collection through a closed survey to 37 respondents of MSME owners who operate for more than one year and have branches. Data analysis was conducted using SPSS software, with multiple linear regression results showing has a positive and significant influence on business success. Innovation is the most dominant factor in increasing business success, with an R² value indicates that 58.5% of business success is influenced by these three variables. The conclusion of this study confirms the importance of increasing creativity, innovation, and entrepreneurial behavior to achieve success in the culinary business.
Pengaruh Strategi Co-Branding Terhadap Keputusan Pembelian Produk Kosmetik Emina di Kota Surabaya Mutiara Fadhillah; Sugiharto Sugiharto; Bambang Karnain; Harsono Teguh Santoso; Achmad Daengs GS
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.v4i2.5336

Abstract

After the Covid-19 pandemic, global challenges such as rising living costs, political uncertainty, energy crises, and extreme climate change have significantly affected various industries, including the beauty sector in Indonesia. In this competitive landscape, Emina Cosmetics seeks to maintain its relevance by adopting innovative management strategies, particularly through co-branding collaborations with well-known brands like Chatime. This study aims to analyze the influence of co-branding on consumer purchasing decisions. Data were obtained from 97 respondents using a purposive sampling technique. The analysis employed the Partial Least Square (PLS) method to examine the structural relationship between variables. The findings indicate that co-branding initiatives play a significant role in shaping consumer perceptions, enhancing brand attractiveness, and influencing purchasing decisions. These results highlight the strategic importance of co-branding as a marketing approach for companies in highly competitive markets, especially within the beauty industry.
Penyusunan Laporan Keuangan Sesuai Sak EMKM Sebagai Pertanggungjawaban Pengelolaan Dana Desa pada Badan Usaha Milik Desa Surya Sejahtera Kedungturi Kecamatan Taman, Kabupaten Sidoarjo, Jawa Timur Anita Amalia Firdaus Abdullah; Wiratna Wiratna
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.v4i2.5337

Abstract

This study aims to prepare the financial statements of the Surya Sejahtera Village-Owned Enterprise (BUMDes) to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). BUMDes Surya Sejahtera, located in Kedungturi Village, Taman District, Sidoarjo Regency, manages an Integrated Waste Processing Facility (TPST) business unit. However, manual and unstandardized financial records result in incomplete and unsystematic financial statements, complicating strategic decision-making. This study used a qualitative descriptive approach, collecting data through interviews, documentation, and observation. The data obtained were analyzed to evaluate the compliance of the BUMDes' financial statements with the SAK EMKM principles. The results indicate that restructuring the financial statements in accordance with SAK EMKM resulted in more systematic, transparent, and accountable reports, consisting of a statement of financial position, an income statement, and notes to the financial statements. By preparing the financial statements in accordance with standards, the Surya Sejahtera BUMDes financial statements can improve transparency, accountability, and public and stakeholder trust in the management of village funds.

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