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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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Ekualisasi Pajak Penghasilan Pasal 23 dalam Sistem Coretax: Studi Kasus pada Rumah Sakit Dr. Hafiz Cianjur Safira Nur Allifa; Ari Sarah Sofura; Ananda Liana Putri; Cici Rosmala
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.v5i2.8003

Abstract

The Directorate General of Taxes (DGT) has implemented CoreTax as the latest tax administration system, which aims to integrate tax administration processes more effectively, including the implementation and reporting of Article 23 Income Tax (PPh Article 23). The implementation of this new system requires taxpayers to adapt their tax administration and data management processes, including the equalization process between transaction data, financial statements, and tax data. This condition provides the basis for analyzing the equalization of Article 23 Income Tax on services through the CoreTax system at Dr. Hafiz Hospital, Cianjur. This study employed a descriptive qualitative method, with data collected through observation, interviews, and documentation. The results show that the implementation of Article 23 Income Tax on professional services at Dr. Hafiz Hospital, Cianjur, has been carried out in accordance with applicable tax regulations, starting from the identification of transactions, collection of supporting documents, recording, equalization, and reporting through the CoreTax system. The equalization process is conducted by reconciling invoices, financial statements, accounting journals, withholding tax certificates, and data recorded in the CoreTax system. However, several challenges remain in the implementation, including system disruptions, maintenance, data validation, user adaptation to the new system, adjustments to Standard Operating Procedures (SOPs), and the lack of integration between the hospital's information system and CoreTax. These challenges are addressed through periodic data reconciliation, improved coordination among departments, employee training, and regular evaluation. The results of the equalization process indicate that the professional service expense data recorded in the financial statements are consistent with the data in the CoreTax system, with no discrepancies identified. Therefore, the implementation of CoreTax supports the equalization process of Article 23 Income Tax, improves reporting accuracy, and strengthens internal control and tax compliance at Dr. Hafiz Hospital, Cianjur.
Pengaruh Profitabilitas, Solvabilitas, dan Cost to Sales Ratio terhadap Manajemen Laba pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Dea Halimatu Sadiyah; Ari Sarah Sofura; Ananda Liana Putri
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.v5i2.8019

Abstract

This study examines the effect of profitability (ROE), solvency (DAR), and Cost to sales ratio on earnings management in industrial companies listed on the Indonesia Stock Exchange (2020–2024). Using purposive sampling , 38 companies (190 firm-year observations) were analyzed via panel data regression (EViews 12), with earnings management measured using the Stubben (2010) discretionary revenue model and a dummy variable controlling three outlier observations. Results show profitability, solvency, and Cost to sales ratio do not partially affect earnings management (prob. 0.4097; 0.5181; 0.8114; p > 0.05), but jointly affect it significantly (F = 7.189892; prob. 0.000021; p < 0.05). Adjusted R-squared of 11.58% indicates most variation is explained by factors outside the model, such as corporate governance, audit quality, and firm size. Findings suggest earnings management during the post-pandemic recovery is driven by combined financial characteristics rather than a single indicator, contributing new evidence on cost efficiency (Cost to sales ratio) as an underexplored factor in earnings management research.
Pengaruh Promosi, Kemudahan Penggunaan, dan Kepercayaan Nasabah terhadap Minat Menggunakan Aplikasi Pegadaian Digital di PT Pegadaian Cabang Poncol Semarang Gymnastiar Trisatya Alfiansyah; Hesti Ristanto
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.v5i2.8029

Abstract

This study aims to examine how promotions, efficiency of use, and customer trust influence customers’ interest in using the Pegadaian Digital app at the PT Pegadaian Boncol branch in Semarang. A quantitative method was used for this study, and data were collected through a survey distributed to ninety respondents. The sampling method used was purposive sampling. Data analysis included validity checks, robustness tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the calculation of the coefficient of determination. The results indicate that promotions, ease of use, and customer trust partially and significantly influence the willingness to use the app. The most influential variable is ease of use. The adjusted R square value is 0,966, meaning that 96,6% og the variation in user interest can be explained by the three independet variables, while the remaining 3,4% is influenced by other factors outside the model. These findings suggest that PT Pegadaian needs ti prioritize use-friendly design, effective promotion and trust-building to enhance customer interest in digital services. With an adjusted R-squared value of 0.966, the three independent variables account for 96.6 percent of the variation in user interest, while the remaining 3.4 percent is influenced by factors outside the model. Based on these results, PT Pegadaian should prioritize user-friendly design, effective promotions, and building trust to encourage customers to use digital services.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2022-2024 Andika Syahputra; Zulkifli Umar; Syamsidar Syamsidar
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.v5i2.8030

Abstract

This study aims to analyze the effects of capital structure, company size, and investment decisions on firm value among technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. The study employed a quantitative approach with a population consisting of all technology sector companies listed on the Indonesia Stock Exchange during the observation period. The sample was determined using a saturated sampling or census technique, resulting in 19 companies with a total of 57 observations. The data used were secondary data obtained from company annual reports. Data analysis was conducted using panel data regression with the assistance of EViews 13.0 software. The results show that capital structure, company size, and investment decisions simultaneously affect firm value. Partially, capital structure affects firm value, company size affects firm value, and investment decisions affect firm value. These findings indicate that financing conditions, company scale, and investment-related decisions are factors associated with changes in firm value among technology sector companies during the study period. The results are expected to provide consideration for management and investors in understanding internal factors affecting firm value and evaluating corporate financial conditions within Indonesia’s technology sector during the observed period.
Pengaruh Literasi Keuangan dan Hedonisme terhadap Perilaku Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Manajemen Angkatan 2022-2024 UNISMUH Makassar Fitriani Fitriani; Siti Aisyah; Abdul Salam
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.v5i2.8126

Abstract

This study aims to analyze the effect of financial literacy and a hedonistic lifestyle on the financial behavior of students at the Faculty of Economics and Business, Management Study Program, Universitas Muhammadiyah Makassar, cohorts 2022–2024. The research employs a quantitative approach with an associative design. The sample consists of 95 respondents selected using the Slovin formula and purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using SPSS version 29 with multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on students’ financial behavior, while a hedonistic lifestyle has a negative and significant effect. Simultaneously, both variables significantly influence financial behavior. These findings demonstrate that students with better financial knowledge tend to make more rational financial decisions, whereas excessive hedonistic tendencies may encourage consumptive behavior and weaken financial discipline. Therefore, improving financial literacy and controlling lifestyle-related spending are essential to promote responsible, planned, and sustainable financial behavior among university students.
Pengaruh Literasi Keuangan terhadap Perilaku Pengelolaan Keuangan Pribadi Mahasiswa yang Bekerja di Fakultas Ekonomi dan Bisnis Unismuh Makassar Haeria Haeria; Waode Rayyani; Abd Khaliq
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.v5i2.8127

Abstract

This study aims to analyze the influence of financial literacy on the personal financial management behavior of working students at the Faculty of Economics and Business, Muhammadiyah University of Makassar. Working students were selected because they face specific challenges in managing their own income while balancing academic responsibilities and employment demands. This study employed a quantitative approach involving 96 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using simple linear regression with SPSS. The results showed that financial literacy had a positive and significant effect on personal financial management behavior. This was evidenced by a calculated t-value of 14.747, which was higher than the t-table value of 1.986, with a significance level of 0.000. Financial literacy contributed 69.8% to students' financial management behavior, while the remaining 30.2% was influenced by other factors. In conclusion, adequate financial literacy encourages working students to manage, plan, and control their personal finances more responsibly.
Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan Pribadi Gen Z Mahasiswa di Fakultas Ekonomi dan Bisnis Unismuh Nur Hikma; Alamsjah Alamsjah; Firman Syah
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.v5i2.8128

Abstract

This study aims to analyze the effect of financial literacy on the personal financial management of Generation Z students at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. The study employed a quantitative method involving 96 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of SPSS. The results showed that financial literacy had a positive and significant effect on the personal financial management of Generation Z students. This finding was indicated by a significance value of 0.000 < 0.05 and a regression coefficient of 0.696. The coefficient of determination of 52.2% indicates that personal financial management can be explained by financial literacy by 52.2%, while the remaining 47.8% is influenced by other factors outside the study. These findings indicate that the better students’ understanding of financial literacy, the better their ability to manage personal finances. Therefore, improving financial literacy should be supported through practical financial education and learning to enable students to plan, manage, and use financial resources wisely and responsibly. This effort is important for developing sound financial habits from university through entry into the workforce.
Pengaruh Modal Kerja terhadap Profitabilitas UMKM Bidang Kuliner di Pasar Cidu Kota Makassar Andi Miftah Farid; Alamsjah Alamsjah; Firman Syah
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.v5i2.8130

Abstract

This study aims to analyze the effect of working capital on the profitability of culinary MSMEs at Cidu Market, Makassar City. Working capital is an important factor in supporting business operations, fulfilling production needs, and increasing the ability of MSMEs to generate profits. This study employed a mixed-methods approach by combining quantitative and qualitative approaches. Quantitative data were collected through questionnaires using a Likert scale, while qualitative data were obtained through interviews with MSME owners. The research sample consisted of 45 culinary MSME owners selected using census sampling. Data were analyzed using simple linear regression with the assistance of SPSS software. The results showed that working capital had a positive and significant effect on the profitability of culinary MSMEs at Cidu Market, Makassar City. The coefficient of determination (R²) was 0.593, indicating that working capital explained 59.3% of the variation in profitability, while the remaining 40.7% was influenced by other factors outside the research model. These findings highlight the importance of effective working capital management in improving profitability and supporting the sustainability of culinary MSMEs.  
Pengungkapan Tanggung Jawab Sosial dan Lingkungan, Pertumbuhan Perusahaan, dan Media Exposure Terhadap Nilai Perusahaan Pinkan Kleofina; Virna Sulfitri; Muhammad Farhan Gunawan; Rowlan Takaya
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.v5i2.8132

Abstract

Firm value is a key indicator reflecting a company's success in enhancing shareholder wealth and building investor confidence. The non-cyclical consumer sector in Indonesia is an interesting subject of study due to its relatively stable demand characteristics, despite facing intense competition and complex business environment dynamics. This study aims to provide empirical evidence regarding the impact of social and environmental responsibility, firm growth, and media exposure on firm value, as measured by the Price-to-Book Value (PBV) ratio. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, and media information concerning non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling, resulting in 241 panel data observations. Data analysis was conducted using panel data regression. The results indicate that social and environmental responsibility does not have a significant effect on firm value; thus, the first hypothesis (H1) is rejected. Conversely, firm growth and media exposure have a positive and significant impact on firm value; therefore, the second hypothesis (H2) and third hypothesis (H3) are accepted. These findings demonstrate that firm growth and media exposure play a crucial role in shaping firm value.
Pengaruh Penggunaan Shopee Paylater Terhadap Perilaku Konsumtif Generasi Z : Studi Kasus Pada Mahasiswa Program Studi Manajemen Feb Unismuh Makassar Ilmiah Fitri Asifah.M; Nasrullah Nasrullah; Sahabuddin Sahabuddin
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.v5i2.8133

Abstract

This study aims to analyze the influence of the Shopee PayLater digital payment service on the consumptive behavior of Generation Z students majoring in Management at the Faculty of Economics and Business (FEB), Universitas Muhammadiyah Makassar. A descriptive quantitative research approach was employed. Primary data were collected via questionnaires distributed to 80 active students from the Class of 2022, selected using the Slovin formula from a total population of 394 students. The data were statistically processed using SPSS version 26.0 software, utilizing simple linear regression analysis to examine the relationship between variables. The results indicate that the use of Shopee PayLater has a positive and significant partial effect on student consumptive behavior. The coefficient of determination (R²) value of 0.579 suggests that 57.9% of the variation in consumptive behavior is influenced by the use of this feature, while the remainder is attributed to external factors. Easy access to instant credit limits—without the need for a physical card—was found to drive a tendency among students to engage in impulsive, spontaneous, and unplanned purchases to satisfy digital lifestyle demands and seek emotional gratification, rather than to meet functional academic needs.

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