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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 Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Kualitas Laba pada Bank BUMN Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Marshanda Bella Ramadhany; H. Achmad Daengs
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.v5i2.8150

Abstract

This study aims to determine and analyze the effects of firm size, leverage, and profitability on earnings quality in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative method with descriptive and verification approaches. The sample was selected using purposive sampling, consisting of four state-owned banks: PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk. With a four-year observation period, a total of 16 observations were obtained. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS version 26. The results indicate that, partially, firm size and profitability have a positive and significant effect on earnings quality, while leverage has no significant effect on earnings quality. Simultaneously, firm size, leverage, and profitability have a significant effect on earnings quality.
Terhadap Reliabilitas Penyajian Laporan Keuangan pada PT Prima Mandiri di Surabaya Alamsyah Isa Mahendra; Tjandra Wasesa; Diana Zuhro; Wiratna Wiratna; Heri Toni
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.v5i2.8151

Abstract

This study aims to analyze the effectiveness of fixed asset depreciation methods in supporting the reliability of financial statement presentation at PT Prima Mandiri Surabaya. This study employed a descriptive qualitative approach using data obtained through observation, interviews, documentation, and internal company records. The study focused on fixed assets comprising offset and digital printing machines depreciated using the straight-line method. The results indicate that the main issue concerned the useful lives of the old machines, which were inconsistent with the asset classifications used as tax references, resulting in higher depreciation expenses and requiring fiscal adjustments. At the end of 2025, the company exchanged the old machines for new ones and established useful lives of eight years for offset printing machines and sixteen years for digital printing machines. These adjustments reduced annual depreciation expenses, resulted in a more proportional cost allocation, and supported more reliable presentation of fixed asset information in the financial statements. The findings emphasize the importance of accurately estimating asset useful lives.
Pengaruh Pelayanan Prima dan Ketersediaan Barang terhadap Kepuasan Pelanggan pada Toko Madura di Wilayah Baliwerti Surabaya Gandyss Adi Radia Hafsari; Bambang Karnain
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.v5i2.8152

Abstract

This study aims to determine the effect of excellent service and product availability on customer satisfaction at Toko Madura in the Baliwerti area of Surabaya. This research employed a quantitative approach with 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS 26.The results show that excellent service has a positive and significant effect on customer satisfaction (t = 13.749; p = 0.000). Product availability also has a positive and significant effect on customer satisfaction (t = 6.330; p = 0.000). Simultaneously, excellent service and product availability have a positive and significant effect on customer satisfaction (F = 208.494; p = 0.000). The Adjusted R Square value of 0.807 indicates that both independent variables explain 80.7% of the variation in customer satisfaction. These findings indicate that improving service quality and product availability jointly plays an important role in increasing customer satisfaction at Toko Madura in the Baliwerti area of Surabaya.
Analisis Pengaruh Kepuasan Kerja terhadap Produktifitas Kerja Karyawan pada PT Prisma Cemerlang Motor Surabaya Agus Oktafian; Bambang Karnain
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.v5i2.8153

Abstract

This study aims to analyze the effect of job satisfaction dimensions, namely the work itself, salary, working conditions, supportive coworkers, and supervision, on employee work productivity at PT. Prisma Cemerlang Motor Surabaya. This research employed a quantitative approach using a survey method. The population consisted of all 40 employees of PT. Prisma Cemerlang Motor Surabaya; therefore, a saturated sampling technique was applied. Data were collected through questionnaires and documentation. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results of the study indicate that partially, the work itself has a positive and significant effect on work productivity with a t-value of 4.555 and a significance level of 0.000. Salary has a positive and significant effect on work productivity with a t-value of 3.501 and a significance level of 0.001. Working conditions have a positive and significant effect on work productivity with a t-value of 3.567 and a significance level of 0.001. Supportive coworkers have a positive and significant effect on work productivity with a t-value of 7.301 and a significance level of 0.000, and this variable is the most dominant factor influencing work productivity. Supervision also has a positive and significant effect on work productivity with a t-value of 3.923 and a significance level of 0.000. Simultaneously, the work itself, salary, working conditions, supportive coworkers, and supervision significantly affect work productivity, as indicated by an F-value of 41.887 and a significance level of 0.000.
Analisis Penerapan Sistem Manajemen Kesehatan dan Keselamatan Kerja Karyawan PLTG MPP Tello – Makassar (PT PLN Batam) Fikram Fikram; Akhmad Akhmad; Edi Jusriadi
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.v5i2.8154

Abstract

This study aims to examine the implementation of the occupational safety and health (OSH) management system at PT PLN Batam PLTG MPP Tello, Makassar City, and to identify how OSH practices support workplace safety and productivity. The study employed a qualitative approach, with data collected through in-depth interviews with the Assistant Manager, Operators, OSH and Environmental (K3L) officers, and Maintenance Technicians who are directly involved in operational and maintenance activities. The collected data were analyzed descriptively to provide an overview of OSH management implementation within the company. The findings indicate that PT PLN Batam PLTG MPP Tello has implemented an OSH management system through several key components, including the establishment of OSH policies, hazard identification and risk assessment, employee training and safety socialization, provision and use of personal protective equipment (PPE), routine inspections and monitoring, and the implementation of standard operating procedures (SOPs). In addition, supervision of employee compliance and equipment maintenance are carried out as preventive measures to minimize occupational accidents and operational disruptions. The implementation of these measures demonstrates that OSH has become an important component of the company’s operational activities. The findings further indicate that consistent OSH implementation can create a safer working environment, increase employees’ awareness of potential hazards, reduce the risk of occupational accidents and work-related health problems, and support smooth operational processes. Therefore, the OSH management system at PT PLN Batam PLTG MPP Tello can be considered effective and contributes positively to employee safety, health, and productivity. Maintaining this effectiveness requires continuous support through periodic evaluation, competency development, safety communication, and the commitment of all stakeholders to ensure that OSH standards are consistently maintained in every work activity.
Pengaruh Kualitas Konten Video dan Live Streaming Shopping terhadap Keputusan Pembelian Konsumen Tiktok Shop Tutik Alawiyah; Sugiharto Sugiharto
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.v5i2.8155

Abstract

This study aims to analyze the influence of video content quality and Live streaming Shopping on consumer purchasing decisions on Tiktok shop. This study employed a quantitative method with an associative approach. The population consisted of Tiktok shop consumers, with a sample of 100 respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the aid of SPSS software. The results indicate that video content quality has a positive and significant influence on consumer purchasing decisions. Furthermore, Live streaming Shopping was also found to have a positive and significant impact on purchasing decisions. Simultaneously, video content quality and Live streaming Shopping were proven to have a significant influence on consumer purchasing decisions on Tiktok shop. Based on these findings, it is recommended that sellers on Tiktok shop continue to improve the quality of visual content and product information, as well as optimize real-time interaction during Live streaming to boost consumer purchasing decisions.
Pengaruh Deffered Tax Expense, Intensitas Modal, dan Kepemilikan Manajerial terhadap Tax Avoidance Puput Rara Andini; Lely Suryani
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.v5i2.8156

Abstract

This study aims to examine the effect of Deferred Tax Expense, Capital Intensity, and Managerial Ownership on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax Avoidance is measured using the Effective Tax Rate (ETR), Deferred Tax Expense is measured by comparing deferred tax expense to total assets, Capital Intensity is measured using the Capital Intensity Ratio (CIR), while Managerial Ownership is measured based on the percentage of shares owned by management. This study employs a quantitative method with a descriptive and verificative approach. The sampling technique used is purposive sampling, resulting in 21 companies with 105 observations. Data analysis was conducted using panel data regression with the assistance of EViews 12. The results indicate that, partially, Deferred Tax Expense has no significant effect on Tax Avoidance, Capital Intensity has a significant effect on Tax Avoidance, and Managerial Ownership has no significant effect on Tax Avoidance. Simultaneously, Deferred Tax Expense, Capital Intensity, and Managerial Ownership have a significant effect on Tax Avoidance. This study is expected to provide information regarding the factors influencing Tax Avoidance and serve as a reference for future research.
Pengaruh Likuiditas, Ukuran Perusahaan, Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Manufaktur Barang Konsumen Primer Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2024) Steffany Rachel; Prita Andini
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.v5i2.8160

Abstract

This study aims to analyze the effect of Liquidity, Firm Size, Capital Structure, and Profitability on Firm Value in primary consumer goods manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique employed in this study was purposive sampling, resulting in a sample of 39 companies selected from the official website of the Indonesia Stock Exchange (IDX), with a total of 195 observations. The data were analyzed using multiple linear regression with the assistance of Microsoft Excel and IBM SPSS (Statistical Package for the Social Sciences) version 22. This study utilized secondary data obtained from the companies' annual financial statements and published stock price reports. Multiple linear regression analysis was conducted to examine the effect of each independent variable on firm value. The results indicate that liquidity and firm size have a negative and significant effect on firm value, while profitability has a positive and significant effect on firm value. Meanwhile, capital structure has no significant effect on firm value.
Analisis Kesiapan Perusahaan Sektor Pertambangan dalam Transisi Standar Akuntansi Keberlanjutan Serta Realita di Lapangan pada PT TIMAH Tbk Benetan Septria Pangkapi; Dhio Firman Alfiyan; Galasena Mursyid Prasetyawan; Harssina Adnanti; I Putu Pramanugraha Widhiasuta
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.v5i2.8161

Abstract

This study evaluates the readiness of PT Timah (Persero) Tbk to adopt IFRS S1 and IFRS S2 and examines the consistency between its sustainability disclosures and actual field conditions. The study addresses the transition toward global sustainability reporting standards and the particular challenges faced by state-owned mining companies. Using a descriptive qualitative case study approach, the research conducts a gap analysis of PT Timah’s 2025 Sustainability Report against ISSB requirements and compares reported information with independent evidence from the ongoing tin-trade corruption case in Bangka Belitung. The analysis focuses on the four core pillars of IFRS S1 and IFRS S2: governance, strategy, risk management, and metrics and targets. The findings indicate that PT Timah has established an organizational foundation through its ESG Working Team and digital risk management system (TRIMS). However, significant gaps remain in the financial quantification of sustainability risks, formal climate scenario analysis, Science-Based Targets, and material Scope 3 emissions disclosure. The comparison with field evidence also identifies discrepancies between reported environmental impacts and independent estimates of actual losses. These findings indicate that the company’s readiness remains predominantly structural and procedural. Strengthening financial-metric integration, reporting boundaries, and independent verification is therefore necessary to improve substantive sustainability reporting.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Dealer Daihatsu MERR di Kota Surabaya Nurul Hariyanto; Achmad Daengs GS
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.v5i2.8164

Abstract

This study aims to analyze the effect of product quality and service quality on customer satisfaction at Dealer Daihatsu Merr Di Kota Surabaya Surabaya. This research used a quantitative approach with data collection techniques through questionnaires distributed to 100 respondents who were customers of Dealer Daihatsu Merr Di Kota Surabaya. The sampling technique used was accidental sampling. The independent variables in this study were product quality and service quality, while the dependent variable was customer satisfaction. The data analysis methods used included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using the SPSS program. The results of the study indicate that product quality has a positive and significant effect on customer satisfaction. Service quality also has a positive and significant effect on customer satisfaction. Simultaneously, product quality and service quality have a significant effect on customer satisfaction at Dealer Daihatsu Merr Di Kota Surabaya Surabaya. This indicates that the better the product quality and service quality provided, the higher the level of customer satisfaction.

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