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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 258 Documents
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Evaluasi Pengendalian Internal Piutang Usaha dalam Upaya Meminimalisir Risiko Piutang Tak Tertagih Pada Cv. Anugrah Jaya Motor Salma Maria Regina Mano; Diana Zuhroh
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.v4i2.5338

Abstract

This research aims to evaluate internal control over trade receivables in an effort to minimize the risk of bad debts at CV. Anugrah Jaya Motor in Surabaya. The research results show that the internal control system implemented is still weak and not in accordance with good accounting principles. First, the provision of credit is carried out by the sales department without credit worthiness analysis or authorization from management, thereby increasing the risk of bad debts and potential fraud. Second, the lack of separation of duties between the sales, accounting and cash receipts departments results in weak internal controls, as well as opening up opportunities for misuse and inaccuracies in financial reports. Third, even though there is an internal control system, its implementation is not yet effective because the entire process from granting credit to receiving payments is carried out by one department. To minimize risks, CV. Anugrah Jaya Motor needs to establish a credit function that is separate from sales, apply 5C analysis in providing credit, and separate the functions of billing, cash receipts and accounting records. With an adequate internal control system and clear separation of duties, it is hoped that bad debts can be minimized and financial reports become more reliable.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan pada Toko Sinar Welisa Jaya Citraland Surabaya Ahen Nikolas Banoet; Bambang Karnain; Harsono Teguh Santoso; Achmad Daengs G.S; Rina Dewi
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.v4i2.5339

Abstract

This study aims to determine the influence of organizational culture and leadership style on employee performance at Sinar Welisa Jaya Store. The research method used is a quantitative method. The data processed are the results of a questionnaire with a population of 60 and a sample of 37.5 respondents. The data analysis technique used is the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis, as well as hypothesis testing namely the coefficient of determination, f test, t test. The results of the study, based on the test results, indicate that organizational culture and leadership style have a significant influence on employee performance at the Sinar Welisa Jaya Citraland Surabaya store. This is evidenced by the coefficient of determination, which shows a correlation between employee performance and all independent variables (organizational culture and leadership style) of 0.589, or 59.8%. This means that 59.8% of the variation or change in employee performance is jointly influenced by organizational culture and leadership style, while the remaining 40.2% of the variation or change in employee performance is caused by other variables not included in this study.
Pengaruh Manajemen Berbasis Nilai terhadap Keputusan Divestasi dengan Kepentingan Pemegang Saham dan Kepentingan Manajemen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2018 - 2022 Salma, Devhaura; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
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.v4i2.5345

Abstract

The research explores the effect of value-based management on divestment decisions with the interests of shareholders and management interests as moderating variables. The population under study includes consumer goods manufacturing firms listed on the Indonesia Stock Exchange over the period 2018 to 2022. This research utilizes purposive sampling for data collection, obtaining 36 companies with 96 data pointsThe research utilizes a quantitative approach, relying on secondary data from annual reports and financial statements of consumer goods manufacturing companiesobtained from the Indonesia Stock Exchange for the period of 2018-2022. This study uses the moderated regression analysis (MRA) technique with IBM SPSS 25 application. The results show that value-based management has a positive influence on divestment decisions, indicating that value-based management can enhance divestment decisions.The interests of shareholders cannot moderate value-based management in relation to divestment decisions. The interests of management, which are reinforce divestment decision-making, can thus moderate value-based management in relation to divestment decisions.
Analisis Break Even Point (BEP) sebagai Alat Perencanaan Laba : Studi Kasus pada Pabrik Tahu Ud Pink Jaya Adoe, Dea Ivana Angela
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.v4i2.5350

Abstract

This study aims to analyze the application of the Break Even Point (BEP) method as a tool in profit planning at the UD Pink Jaya Tofu Factory in Kupang City. This study uses a quantitative approach with a descriptive analysis method. Data collection techniques are carried out through interviews, documentation, and direct observation of the company's operational activities. The data studied includes fixed cost components, variable costs, sales volume, and selling prices from 2021 to 2024. The results of the analysis show that although the UD Pink Jaya Tofu Factory consistently records profits every year, the amount fluctuates. This condition indicates that profit planning has not been implemented optimally and systematically. By applying BEP analysis, companies are able to identify breakeven points or minimum sales limits that need to be achieved so as not to incur losses. In addition, this analysis can also be used as a basis for consideration in determining production strategies and determining selling prices in a more rational manner. The sustainable implementation of BEP is expected to help companies in improving cost efficiency, maximizing profits, and strengthening business competitiveness amid changing market dynamics.
Peran Fasilitas Laboratorium Memoderasi Pengaruh Pemahaman Siklus Akuntansi, Computer Knowledge, Learning Motivation terhadap Hasil Belajar Materi Spreadsheet Kelas XI Akuntansi dan Keuangan Lembaga SMK Negeri 4 Surabaya Fadhilah, Yasmin
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.v4i2.5351

Abstract

The application of learning technology as applied at SMK Negeri 4 Surabaya aims to prepare students with practical skills in the use of technology that is ready to be used in the world of work. One of the competencies that students need to master in the Accounting and Finance Department (AKL) is the ability to use spreadsheet applications. The purpose of this study is to determine the role of laboratory facilities in moderating the influence of understanding of accounting cycles, computer knowledge, and learning motivation on the learning outcomes of spreadsheet materials for grade XI students of Accounting and Institutional Finance. This research method is quantitative. The number of samples used was 83 students. There are three data collection methods used, namely tests, documentation, and questionnaires using the SPSS data processing application version 25. The results of the study show that there is a positive and significant influence of understanding the accounting cycle and computer knowledge on spreadsheet learning outcomes. However, learning motivation actually shows a significant negative influence on learning outcomes. In the moderation analysis, laboratory facilities were shown to be able to moderate the influence of accounting cycle understanding and learning motivation on spreadsheet learning outcomes, but did not moderate the influence of computer knowledge. These findings confirm the importance of internal and external factors of students, including the support of learning facilities, in increasing the effectiveness of mastery of accounting technology in the vocational school environment.
Bagaimana Pengaruh Kenaikan PPN 12 % di Indonesia Arba, Ivan; Arizah, Ainun
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.v4i2.5354

Abstract

Value Added Tax (VAT) is a type of indirect tax imposed on the consumption of goods and services in the country. This study aims to find out how the increase in VAT to 12% affects Indonesia. The results of this study show that the policy of increasing VAT has elicited a public response dominated by rejection, mainly due to concerns over the increasing economic burden on low-income people. A number of studies have also identified potential negative macroeconomic impacts, such as rising inflation, weakening purchasing power, and an increase in the number of people at risk of poverty. The MSME sector is also affected by low tax literacy, limited capital, and the readiness of their administrative system to adjust policy changes. Although there is an opportunity to strengthen the digitalization of the tax system to improve compliance, this policy is considered to need to be balanced with a more inclusive and equitable strategy. An approach that takes into account the socio-economic conditions of the community and is in line with the values of Pancasila is important so that the increase in VAT does not deepen social inequality and still supports sustainable economic growth.
Pengaruh Karakter Eksekutif, Struktur Modal dan Pertumbuhan Penjualan terhadap Tindakan Penghindaran Pajak Tika Bella Agustini; Eka Kusuma Dewi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 1 (2026): April: 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.v5i1.5836

Abstract

This study aims to examine the influence of executive character, capital structure, and sales growth on tax avoidance in primary consumer goods companies, particularly the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The research applies a quantitative approach using descriptive analysis and multiple linear regression, with data processed through EViews 13. The sample was determined through purposive sampling, resulting in 22 companies and 132 firm-year observations. Financial data were collected from audited annual reports available on the IDX official website and each company’s website. The findings indicate that executive character, capital structure, and sales growth simultaneously have a significant impact on tax avoidance. Partially, executive character shows a significant negative effect, suggesting that executives with strong ethical values are less likely to engage in aggressive tax avoidance strategies. In contrast, capital structure and sales growth do not significantly influence tax avoidance practices. Overall, the study emphasizes the role of ethical leadership and corporate governance in enhancing tax compliance. It also provides practical implications for policymakers and stakeholders in promoting responsible tax behavior and sustainable corporate practices in emerging markets
Analisis Strategi Bisnis PT Gudang Garam Tbk dalam Industri Rokok Indonesia Kevin Danendra Budianto
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 1 (2026): April: 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.v5i1.5837

Abstract

This study aims to develop a suitable business strategy for PT Gudang Garam Tbk in the face of the intensifying competition within the cigarette industry. Employing a qualitative research design, the study utilized documentation analysis as the primary data collection method. The data was sourced from the Annual Report of PT Gudang Garam Tbk. The results, analyzed using the Quantitative Strategic Planning Matrix (QSPM), suggest that a market penetration strategy is the most effective strategic alternative for the company. By leveraging its internal strengths, such as a wide distribution network, strong brand loyalty, and a diverse product range, PT Gudang Garam Tbk can strengthen its competitive position in the tobacco sector. Additionally, the company can capitalize on external opportunities, including changing consumer preferences and Indonesia's large productive-age population, to enhance its brand awareness and increase market share. This approach will allow PT Gudang Garam Tbk to remain competitive and sustain its market leadership in the evolving tobacco industry landscape.

Page 26 of 26 | Total Record : 258

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