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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 300 Documents
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Pengaruh Struktur Modal, Nilai Perusahaan dan Mekanisme Bonus terhadap Penghindaran Pajak Shafirda Ayu Tiara Diaz; Mulyer Mananda Setyahadi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.6297

Abstract

  This study aims to (1) examine and provide empirical evidence on the effect of capital structure on tax avoidance behavior, (2) examine and provide empirical evidence on the effect of firm value on tax avoidance, (3) examine and provide empirical evidence on the effect of bonus mechanisms on tax avoidance, and (4) examine and provide empirical evidence on the simultaneous effect of capital structure, firm value, and bonus mechanisms on tax avoidance. This research employs a quantitative approach using an associative method. The population of this study consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sample was determined using a purposive sampling technique. This approach involves selecting samples based on criteria established by the researcher, resulting in 10 companies deemed eligible as research samples. The data analysis technique was conducted using descriptive statistics and panel data regression analysis. The results indicate that capital structure and firm value partially affect tax avoidance, while bonus mechanisms do not have a significant effect on tax avoidance. Simultaneously, capital structure, firm value, and bonus mechanisms have a significant effect on tax avoidance.  
Pemahaman Perubahan Kebijakan PPh Final, Sosialisasi Perpajakan, dan Kepatuhan Wajib Pajak UMKM di Kabupaten Pandeglang Anisa Al-Mas; Ulfi Jefri; Amyati Amyati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7664

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is one of the key factors in optimizing government tax revenue. Despite the government's efforts to reform tax regulations through changes in the Final Income Tax (PPh Final) policy for MSMEs and to enhance tax dissemination programs, the level of tax compliance among MSME taxpayers remains suboptimal. This study aims to examine the relationship between the understanding of changes in the Final Income Tax policy for MSMEs, tax dissemination, and MSME taxpayer compliance in Pandeglang Regency. This study employed a quantitative approach. The population consisted of MSME taxpayers registered in Pandeglang Regency, with a sample of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics Version 27. The findings indicate that the understanding of changes in the Final Income Tax policy for MSMEs has a positive and significant relationship with MSME taxpayer compliance. Conversely, tax dissemination has a negative significant relationship with taxpayer compliance. However, simultaneously, both independent variables demonstrate a positive and significant relationship with MSME taxpayer compliance in Pandeglang Regency. These findings suggest that taxpayers' understanding of changes in the Final Income Tax policy plays a more substantial role in improving tax compliance than the intensity of tax dissemination activities. Therefore, the government is expected to optimize tax dissemination programs by making them more adaptive, contextual, and focused on enhancing taxpayers' understanding of tax policy changes.
Pengaruh Leverage dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Jeni Natasya Siahaan; Sotarasta Asi Na Siregar; Dhavia Permata Syahri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7790

Abstract

Earnings management is an important issue in financial reporting because it can reduce the quality of financial information used by investors, creditors, and other stakeholders in making decisions. Leverage and profitability are frequently examined as factors that may influence management’s tendency to engage in earnings management. However, previous studies have reported inconsistent findings. This study aims to examine the effect of leverage and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange through a literature review approach. The study reviews scholarly articles obtained from Google Scholar and published between 2024 and 2026. Articles were selected using purposive sampling based on inclusion and exclusion criteria, resulting in 31 articles for analysis. Data were analyzed using content analysis by comparing previous findings to identify patterns, inconsistencies, and research gaps. The results show that the effect of leverage on earnings management remains inconsistent, with studies reporting positive, negative, and insignificant effects. Profitability also produces mixed findings, although most studies indicate a positive relationship with earnings management. These differences may be attributed to variations in research objects, observation periods, measurement proxies, and analytical methods. This study provides an overview of previous findings and identifies research gaps for future research.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Harga Saham dengan Solvabilitas sebagai Variabel Moderasi pada Perusahaan Migas dan Batu Bara yang Terdaftar di BEI Periode 2022–2025 Anshori Anshori; Moch Fahru Komarudin; Novi Handayani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7814

Abstract

Companies in the oil, gas, and coal sectors have capital-intensive business characteristics and relatively large social and environmental impacts, so the disclosure of Corporate Social Responsibility (CSR) and solvency conditions is important information in investors' assessment of the company. This study aims to analyze the effect of CSR disclosure on stock prices and analyze the role of solvency in moderating the effect of CSR disclosure on stock prices in oil, gas, and coal sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. The research uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, financial statements, and historical stock price data. The sample was determined using the purposive sampling technique and obtained 25 companies with 100 observations. Data analysis was carried out using panel data regression with Moderated Regression Analysis and Fixed Effect Model through EViews 13. The results of the study show that CSR disclosure has a positive and significant effect on stock prices. Solvency proxied with the Debt to Equity Ratio has also been proven to positively moderate the influence of CSR disclosure on stock prices. The research model has an explanatory ability of 87.03%. These findings indicate that the quality of CSR disclosure and the management of funding structures need to be considered simultaneously as they relate to market responses to companies in the oil, gas, and coal sectors.
Pengaruh Likuiditas, Leverage, dan Sales Growth terhadap Financial Distress pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2022-2025 Angeli Raulinata; Moch Fahru Komarudin; Novi Handayani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7826

Abstract

Retail sector companies face various pressures that can affect financial conditions and increase the risk of financial distress, so it is necessary to identify factors related to the company's financial difficulties. This study aims to analyze the influence of liquidity, leverage, and sales growth on financial distress in retail sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period, both partially and simultaneously. The research uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling techniques  and resulted in 23 companies with 92 final observations. Financial distress is measured using the Altman Z"-Score, liquidity using the Current Ratio, and leverage using the Debt to Equity Ratio. The analysis was carried out using panel data regression with Random Effect Model and Cross-section SUR (PCSE). The results of the study show that liquidity and leverage do not have a significant effect on financial distress, while sales growth has a negative and significant effect on the value of the Altman Z"-Score. Simultaneously, all three variables had a significant effect on financial distress, with the model's ability to explain the variation of 8.13%. These findings imply that retail companies need to manage sales growth carefully by paying attention to working capital, liquidity, debt structure, and funding sources so that business growth does not increase financial pressures.
Analisis Sistem Pengadaan dan Pengeluaran Barang pada Storekeeper di Resinda Hotel Karawang 2026 Billy Febryano Azwir; Angga Sanita Putra; Kholida Atiyatul Maula; Achmad Nawawi; Madjidainun Rahma
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7885

Abstract

The ever-growing hospitality industry requires orderly management of inventory procurement and issuance to ensure smooth operations and support internal inventory control. Resinda Hotel Karawang uses the Rhapsody information system for this process, but its effectiveness still depends on the Storekeeper’s adherence to procedures. This study aims to describe the inventory procurement and issuance accounting system used by Storekeepers, evaluate its compliance with the company’s Standard Operating Procedures (SOPs) and Mulyadi’s accounting system theory, and analyze the role of the Rhapsody system in supporting internal inventory control. This study employed a qualitative descriptive method, focusing on the accounting system for the procurement and issuance of goods in the Storekeeper’s department at Resinda Hotel Karawang. Primary data were collected through interviews with Storekeepers, Cost Control staff, Receiving staff, and Purchasing staff, as well as through direct observation. Secondary data was obtained from Purchase Requisition (PR), Purchase Order (PO), Store Requisition (SR), Receiving Record (RR), and Product Out documents, as well as the organizational structure. Data analysis was conducted through data reduction, data presentation, and drawing conclusions. The research findings indicate that the accounting system for procurement and issuance of goods has been operating in a systematic and integrated manner through the Rhapsody system, from the submission of a Purchase Requisition to the issuance of goods based on a Store Requisition. This system is in accordance with the company’s SOPs and Mulyadi’s theory, particularly regarding the separation of duties and authorization. Challenges that still exist include discrepancies between goods received from vendors and Purchase Orders, as well as minor discrepancies between physical inventory and system inventory during physical inventory counts due to human error. These findings indicate that the effectiveness of internal controls is supported by the integration of information systems and the discipline of human resources.
Pengaruh Fintech, Literasi Keuangan, dan Pengelolaan Keuangan terhadap Perilaku Menabung pada Mahasiswa Generasi Z Fakultas Ekonomi dan Bisnis Universitas Bina Bangsa Sabila Febriyanti; Mochamad Fahru Komarudin; Novi Handayani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7890

Abstract

Saving behavior has become an important issue for Generation Z students amid the rapid growth of financial technology that has not been matched by adequate financial literacy and financial management. This study aims to analyze the effect of fintech, financial literacy, and financial management on the saving behavior of Generation Z students at the Faculty of Economics and Business, Universitas Bina Bangsa, both partially and simultaneously. This study used a quantitative causal associative approach with a survey method involving 95 of 2,073 students determined through the Slovin formula with a 10 percent margin of error and proportionate stratified random sampling. Primary data were collected through a 1-4 Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 31.0. The t-test results show that fintech has no significant effect on saving behavior, financial literacy has a positive and significant effect, while financial management has no significant effect. The F-test results show that the three variables simultaneously have a significant effect on saving behavior, with an Adjusted R Square of 0.621. These findings indicate that financial literacy is the most dominant factor shaping student saving behavior, while the convenience of financial technology and financial management skills alone are not sufficient to encourage saving habits without individual awareness and intention.
Pengaruh Pemerataan SDM, Beban Kerja, dan Keadilan Remunerasi terhadap Quality Of Work Life : Burnout Sebagai Variabel Mediasi pada Pegawai RSUD Dr. Slamet Garut Hendi Anshori; Erliany Syaodih; Ade Mubarok
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7952

Abstract

This study aims to analyze the effect of Human Resource (HR) Distribution, Workload, and Remuneration Fairness on Quality of Work Life (QWL) with Burnout as a mediating variable among employees of Dr. Slamet Garut Regional General Hospital. The study employed a quantitative approach with an explanatory research design and a cross-sectional approach. The population consisted of 150 nurses at Dr. Slamet Garut Regional General Hospital, with a sample of 60 respondents selected using the Slovin formula and purposive sampling technique. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression and mediation analysis with SPSS 26. The results indicate that HR Distribution has a negative and significant effect on Burnout (β = -0.542; p < 0.001), Workload has a positive and significant effect on Burnout (β = 0.732; p < 0.001), and Remuneration Fairness has a negative and significant effect on Burnout (β = -0.405; p < 0.001). Furthermore, HR Distribution has a positive and significant effect on Quality of Work Life (β = 0.315; p = 0.002), Workload has a negative and significant effect (β = -0.426; p < 0.001), Remuneration Fairness has a positive and significant effect (β = 0.236; p = 0.008), and Burnout has a negative and significant effect on Quality of Work Life (β = -0.582; p < 0.001). The mediation analysis reveals that Burnout mediates the effects of the three independent variables on Quality of Work Life. The coefficient of determination shows that the independent variables explain 87.0% of the variance in Burnout (R² = 0.870) and 92.5% of the variance in Quality of Work Life (R² = 0.925). This study concludes that HR Distribution, Workload, and Remuneration Fairness are important factors influencing employees' Quality of Work Life, both directly and indirectly through Burnout, so hospital management needs to improve the equitable distribution of human resources, manage workloads proportionally, and implement a fair remuneration system.
Pengaruh Faktor Hot-Fit terhadap Implementasi Rekam Medis Elektronik di Instalasi Gawat Darurat RSUD Sanjiwani Gianyar I Gede Pradika Abdi Putra; Purwadhi Purwadhi; Rizki Ardiansyah Rubini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7953

Abstract

The implementation of Electronic Medical Records (EMR) is an integral part of digital transformation in healthcare, aimed at improving the effectiveness, efficiency, and quality of healthcare services. The success of EMR implementation is influenced by Human, Organization, and Technology factors, as described in the Human-Organization-Technology Fit (HOT-Fit) model. This study aimed to analyze the effects of Human, Organization, and Technology factors on EMR implementation in the Emergency Department of RSUD Sanjiwani Gianyar. A quantitative approach was employed with an explanatory research design and a cross-sectional approach, involving all 65 healthcare professionals who used the EMR system as a total sample. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results showed that the Human factor had a significant effect on EMR implementation, with a regression coefficient of -0.020 and a significance value of 0.010, indicating a negative direction. The Organization factor had a positive and significant effect, with a regression coefficient of 0.790 and a significance value of 0.000, making it the most dominant factor (Beta = 0.764). The Technology factor also had a positive and significant effect, with a regression coefficient of 0.215 and a significance value of 0.012. Simultaneously, Human, Organization, and Technology significantly affected EMR implementation, with an F-value of 144.022 and a significance value of 0.000. The coefficient of determination (R²) of 0.876 indicated that 87.6% of the variation in EMR implementation was explained by the three factors, while 12.4% was attributable to other factors. In conclusion, Human, Organization, and Technology significantly influence EMR implementation, both partially and simultaneously. Improving EMR implementation requires strengthening organizational support as the top priority, along with user competencies and continuous technological enhancement.
Pengaruh Capital Intensity dan Sales Growth terhadap Tax Avoidance dengan Profitabilitas sebagai Moderasi pada Perusahaan Makanan dan Minuman Tahun 2021-2024 Hestiana Yuliawati; Fadjar Harimurti
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.7983

Abstract

This study aims to analyze the effect of Capital Intensity and Sales Growth on Tax Avoidance, with Profitability as a moderating variable in food and beverage companies during the 2021–2024 period. This research employs a quantitative approach utilizing secondary data obtained from financial statements and annual reports accessed through the official Indonesia Stock Exchange website. By using a purposive sampling technique, a sample of 15 companies was selected, resulting in a total of 60 observation. Data analysis was conducted using SPSS version 25 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that Capital Intensity has a significant positive effect on Tax Avoidance, whereas Sales Growth has no significant effect on Tax Avoidance. Furthermore, Profitability is unable to moderate the relationship between Capital Intensity and Tax Avoidance, nor can it moderate the relationship between Sales Growth And Tax Avoidance.

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