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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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Strategi Peningkatan Pendapatan dan Pengelolaan Biaya di Tanjung Layar Putih Makassar Mujahidah Nurul Istiqamah; Wa Ode Rayyani; Sahrullah Sahrullah
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.v5i2.8135

Abstract

This study aims to propose strategies for increasing revenue and managing operational costs at the Tanjung Layar Putih Beach tourism area in Makassar. A qualitative descriptive approach was employed, utilizing purposive sampling to select seven informants. Data were collected through interviews, observation, and documentation, then analyzed using the IFAS-EFAS matrix to identify internal and external factors influencing area management. The results indicate that revenue growth is pursued through tariff diversification, optimized facility utilization, and organic promotion via social media. Meanwhile, operational cost management remains conventional, lacking support from formal financial recording systems or budget planning. Community social capital and the institutional role of the Tourism Awareness Group (Pokdarwis) are crucial factors in preserving the area's ecosystem. Therefore, it is necessary to strengthen financial governance, implement more structured recording systems, and formulate SWOT-based strategies to ensure management becomes more effective, efficient, and adaptive, thereby supporting sustainable tourism growth and enhancing the destination's long-term competitiveness.
Pengaruh Pendapatan Nelayan terhadap Peningkatan Ekonomi di Kelurahan Sapolohe Kecamatan Bonto Bahari Kabupaten Bulukumba Elisa Nurman; 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.v5i2.8138

Abstract

This study analyzes the effect of fishermen’s income on community economic improvement in Sapolohe Village, Bonto Bahari Sub-District, Bulukumba Regency. Seasonal and weather factors, together with limited fishing equipment, cause income instability that affects fishermen’s ability to meet family economic needs. A descriptive quantitative approach involved 75 fishermen selected using the Slovin formula with a 10% margin of error. Data were collected through observation, interviews, and five-point Likert-scale questionnaires. Analysis used simple linear regression with SPSS, including validity and reliability tests, t-test, F-test, and coefficient of determination (R²). The results show that fishermen’s income positively and significantly affects community economic improvement, with a t-value of 4.570 exceeding the critical value of 1.993 and p < 0.001. The regression equation is Y = 9.743 + 0.385X. The R² value of 22.2% indicates the contribution of fishermen’s income to community economic improvement, while the remaining 77.8% is attributable to other factors not examined. These findings indicate that increasing income from fishing activities and side businesses plays an important role in meeting daily needs, increasing savings, and developing micro-business capital within the fishing community of Sapolohe Village.  
Apakah Pertumbuhan Penjualan Mampu Berperan dalam Memoderasi Pengaruh Arus Kas Bebas dan Belanja Modal terhadap Kinerja Keuangan Putri Karisma; I Ketut Wenten
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.v5i2.8139

Abstract

This study examines the effects of free cash flow and capital expenditure on financial performance, with sales growth as a moderating variable. Financial performance indicates a company’s ability to manage resources and achieve its objectives. The study focuses on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, using secondary data from annual financial reports. The population comprised 128 companies, of which 66 were selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA), supported by EViews 12. Model selection tests identified the Fixed Effect Model (FEM) as the most appropriate model. The findings reveal that free cash flow and capital expenditure significantly affect financial performance. Sales growth moderates the effect of free cash flow on financial performance but does not moderate the relationship between capital expenditure and financial performance. These findings imply that companies should optimize free cash flow management, investment decisions, and sales growth strategies to improve their financial performance.
Analisis Strategi Pemasaran untuk Meningkatkan Penjualan di Depot Sari Rasa Situbondo Ria Murdani; Dassucik Dassucik; Raudatul Jannah
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.v5i2.8141

Abstract

A marketing strategy is a series of planned efforts undertaken by business owners to introduce products to consumers, attract buyers, and retain customers. This study aims to identify and analyze the marketing strategies implemented by Depot Sari Rasa Situbondo. The approach used in this study is qualitative. Data were collected through direct observation and in-depth interviews with the business owner, employees, and several customers. The results indicate that consistent taste quality is the primary factor in attracting and retaining customers. This is supported by the business owner’s statement: “We have a distinctive local flavor that is difficult to imitate because this depot has passed down its food recipes from generation to generation.” “Prices are still adjusted to purchasing power and market rates.” This strategy demonstrates the application of market-based pricing aimed at maintaining the business’s competitiveness. In terms of promotion, there are still weaknesses because the use of digital media has not been maximized. Consistent product quality is a form of product excellence that lies at the heart of customer satisfaction. Sales growth at Depot Sari Rasa depends not only on product quality but also on an overall marketing strategy. The integration of product quality, appropriate pricing, and broader use of digital promotions is key to enhancing the business’s competitiveness.
Pengaruh Kualitas Pelayanan dan Customer Engagement terhadap Loyalitas Pelanggan Harly Gym Trebungan Situbondo Yunita Yunita; Sri Ayuda Mujiyanti; Dassucik Dassucik
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.v5i2.8142

Abstract

The service sector, particularly the fitness center industry, has continued to grow in recent years. Harly Gym offers an alternative for people who want to stay in shape, improve their physical endurance, or achieve specific fitness goals. The purpose of this study is to determine the effect of service quality and customer engagement on customer loyalty. Research Methodology: This study employs a quantitative approach that emphasizes the objective measurement of variables through numerical data. This study used 100 respondents as a sample from the existing population. Based on the test results, the service quality variable (X1) showed a calculated t-value of 5.337. This value is greater than the critical t-value of 1.984 at a degree of freedom (df) = 97 and a significance level of 0.05. Furthermore, the p-value obtained was also below 0.05, indicating that the results are statistically significant. For the customer engagement variable (X2), the test results showed a calculated t-value of 3.823. This value is also greater than the critical t-value of 1.984 at df = 97 with a significance level of 0.05. Furthermore, the p-value obtained is less than 0.05, so statistically, this indicates a significant effect.
Implementasi Tax Planning Atas Biaya Usaha dan Dampaknya terhadap Perhitungan PPH Terhutang pada PT X di Surabaya M Fatichul Birri; Tjandra Wasesa; Diana Zuhroh; Wiratna Wiratna; Sutini Sutini
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.v5i2.8143

Abstract

This research aims to analyze the implementation of tax planning regarding business expenses and its impact on the calculation of Corporate Income Tax (PPh Badan) payable by PT X in Surabaya. Business expenses constitute a crucial component in determining corporate profit; however, not all expenses recognized for accounting purposes are deductible for tax purposes. This discrepancy in treatment between accounting and taxation standards necessitates fiscal adjustments, which in turn affect the amount of income tax payable. The study employs a qualitative descriptive method using a case study approach, with data collection involving the documentation of PT X’s financial statements and tax data. Data analysis was conducted by identifying business expenses, preparing fiscal reconciliations, and comparing Corporate Income Tax calculations before and after the implementation of tax planning for business expenses. The results indicate that implementing tax planning for business expenses at PT X minimizes positive fiscal adjustments and optimizes fiscally deductible expenses. This leads to a reduction in taxable income and, ultimately, lowers the amount of income tax payable legally, without violating applicable tax regulations. Based on the findings, it can be concluded that the proper implementation of tax planning for business expenses—in accordance with tax regulations—enhances the efficiency of the company's tax burden. Therefore, the company is advised to maintain effective management of business expenses and improve its understanding of tax regulations to legally optimize its tax obligations. productivity.
Analisis Pengakuan Pendapatan dan Beban pada Perusahaan Jasa Konstruksi CV Berkat Bersama di Surabaya Nanda Amelia Prakusya; Sutini Sutini
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.v5i2.8144

Abstract

This study aims to analyze the implementation of revenue and expense recognition at CV Berkat Bersama in Surabaya and compare it with applicable Financial Accounting Standards, specifically PSAK 72 regarding Revenue from Contracts with Customers. CV Berkat Bersama is a construction services company handling residential development, school building, and renovation projects. This research employs a descriptive qualitative approach, using primary data collected through interviews and observations, as well as secondary data from financial statements and project contracts. The findings reveal that CV Berkat Bersama still applies cash-basis accounting for revenue and expense recognition, where revenue is recognized upon receipt of cash according to payment progress billing and expenses are recognized when cash is disbursed. The application of this method leads to unnatural fluctuations in reported revenue and net profit, failing to accurately reflect the actual progress of completion. In 2021, recognized revenue under the cash basis was IDR 4,917,000,000 compared to IDR 6,166,250,000 under the accrual basis, while in 2022, cash-basis revenue was IDR 3,628,000,000 compared to IDR 2,378,750,000 under the accrual basis. The adoption of the accrual basis method and alignment with PSAK 72 are recommended to ensure financial statements provide more relevant, reliable, and transparent financial position and performance information.
Peranan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna
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.v5i2.8145

Abstract

This study aims to determine the role of responsibility accounting as a cost control tool at PT. Aperindo Prima Mandiri in Surabaya. This study employs a qualitative method, as this approach enables the researcher to understand and analyze in depth the phenomena related to the implementation of responsibility accounting within the company. Data were collected through observation, interviews, and documentation related to the cost control system and responsibility reporting of the company. The problem identified in this study is that the company has not optimally implemented budget preparation as a long-term work plan covering each department or responsibility center. This condition causes the planning and cost control processes to be less effective. The results show that the implementation of responsibility accounting at PT. Aperindo Prima Mandiri has not been able to properly fulfill its function as a cost control tool. This can be seen from the absence of a clear separation between controllable and uncontrollable costs for each department. In addition, budgets and responsibility reports have not been fully utilized as a basis for performance evaluation. This condition has the potential to cause discrepancies in cost responsibility reports and hinder the effectiveness of the company's cost control. Therefore, improvements are needed in the implementation of responsibility accounting, particularly in budget preparation, cost classification, and responsibility reporting, to support more effective cost control.
Pengaruh Inventory Intensity, Capital Intensity dan Corporate Governance terhadap Manajemen Pajak Amellia Putri Wahyudi; Fina Ratnasari
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.v5i2.8146

Abstract

This study aims to determine the effect of *Inventory Intensity, Capital Intensity,* and *Corporate Governance*, proxied by Independent Commissioners, on tax management, both partially and simultaneously. This study employs a quantitative approach using secondary data in the form of financial statements of the companies selected as research objects. The sampling technique used is *purposive sampling*, which involves selecting samples based on predetermined criteria in accordance with the research objectives. The collected data were analyzed using EViews Version 12 through several statistical testing procedures to examine the relationships and effects between the independent and dependent variables. *Inventory Intensity* is used to measure the level of a company's investment in inventory, while *Capital Intensity* reflects the proportion of the company's investment in fixed assets. Meanwhile, *Corporate Governance* is proxied by Independent Commissioners as one of the company's monitoring mechanisms. The results show that *Inventory Intensity, Capital Intensity,* and *Corporate Governance* partially have an effect on tax management. The simultaneous test results also indicate that *Inventory Intensity, Capital Intensity,* and *Corporate Governance* collectively have an effect on tax management. These findings indicate that corporate decisions related to inventory, fixed assets, and corporate governance play an important role in determining a company's tax management strategies.
Evaluasi Sistem Pengendalian Piutang untuk Mengurangi Piutang Tak Tertagih pada CV. Global Raja Internasional di Surabaya Selviana Debora Valentina; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
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.v5i2.8148

Abstract

This study aims to evaluate the accounts receivable control system in reducing the risk of uncollectible accounts receivable at CV. Global Raja Internasional in Surabaya. This study employs a qualitative approach with a descriptive method to obtain an in-depth understanding of the implementation of the accounts receivable control system in the company’s operational activities. Data were collected through observation, interviews with parties involved in receivables management, and documentation of relevant company records and documents. The results show that the accounts receivable control system at CV. Global Raja Internasional has been implemented through several stages, including credit provision to customers, accounts receivable recording, collection processes, and cash receipts. However, several challenges remain in its implementation, particularly delays in customer payments and suboptimal and inconsistent monitoring of accounts receivable aging. These conditions may increase the risk of uncollectible accounts receivable and potentially disrupt the company’s cash flow. Therefore, the company needs to improve customer creditworthiness analysis before extending credit, conduct regular monitoring of accounts receivable aging, and implement a more structured and well-documented collection schedule. Improvements in these areas are expected to strengthen the effectiveness of accounts receivable controls, reduce the risk of uncollectible accounts receivable, and maintain the stability and smooth flow of the company’s cash flow.

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