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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 256 Documents
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah Pada Perusahaan Restoran (Reswara Kitchen And Coffee Tahun 2022) Vita Rahayu; Rochmad Bayu Utomo; Hasim As’ari; Ika Wulandari
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.911

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada laporan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) yaitu Reswara Kitchen and Coffe selain itu untuk mengetahui apa saja kendala yang dihadapai oleh Reswara Kitchen and Coffe dalam menerapkan SAK EMKM. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dalam penelitian ini menggunakan metode wawancara untuk memperoleh data primer dan metode dokumentasi laporan keuangan untuk memperoleh data sekunder. Teknik analisis data dalam penelitian ini yaitu reduksi data (data reduction), penyajian data (data display), dan penarikan kesimpulan dan verifikasi (conclusion drawing/verification). Hasil penelitian menunjukkan Reswara Kitchen and Coffe belum sepenuhnya sesuai dalam menerapkan SAK EMKM pada laporan keuangan, yaitu bulum menyajikan informasi komparatif dalam penyajian laporan keuangan, belum membuat catatan atas laporan keuangan yang sesuai dengan SAK EMKM. Adapun kendala dalam menerapkan SAK EMKM, yaitu keterbatasan pemahaman sumber daya manusia yang bekerja dibidang administrasi belum memahami SAK EMKM yang telah berlaku dan dalam membuat laporan keuangan belum mempunyai sistem dan masih manual.
Penerapan Fungsi Manajemen Untuk Meningkatkan Kinerja(BUMDes) Di Desa Sikara Tobata Muhammad April Ryan Tawakkal; Asngadi Asngadi; Harnida Wahyuni Adda
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.931

Abstract

Penelitian ini bertujuan untuk mengetahui apakah dengan penerapan fungsi manajemen pada BUMDes Sintuvu mempu meningkatkan kinerja. Informan dari penelitian ini adalah Direktur BUMDes, anggota BUMDes, SDM yang ada di Desa Sikara Tobata. Jenis penelitian yang digunakan adalah penelitian kualitatif. Tujuan dari penelitian ini ialah untuk memperoleh dan mendeskripsikan secara rinci tentang BUMDes Sintuvu. Berdasarkan hasil penelitian diperoleh peningkatan unit usaha baru untuk meningkatkan kinerja BUMDes dalam mengelola unit usaha yang telah tersedia dan dapat meningkat perekonomian serta dapat membuka lapangan pekerja untuk masyarakat khususnya Desa Sikara Tobata.
Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Transportasi Tahun 2019 – 2021 Findi Oktaviana; Muhammad Rivandi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.939

Abstract

Manajemen dapat mengintervensi laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan menggunakan perhitungan Ln Total Aset, dan Leverage yang menggunakan perhitungan Debt to Asset Ratio (DAR) terhadap Manajemen Laba perusahaan yang diukur dengan Jumlah Keseluruhan Akrual. Populasi dalam penelitian ini adalah perusahaan Subsektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021 yang dipilih dengan menggunakan metode purposive sampling dan diperoleh 22 perusahaan Subsektor Transportasi dalam kurun waktu 3 tahun sehingga diperoleh 66 sampel yang diobservasi. Metode analisis data yang digunakan dalam penelitian ini adalah model regresi data panel. Berdasarkan hasil pengujian hipotesis, bahwa ukuran perusahaan tidak berpengaruh terhadap manajemen laba dan leverage berpengaruh positif terhadap manajemen laba.
Dampak Independensi, Struktur Audit Dan Konflik Peran Terhadap Kinerja Auditor Askolani Al Sayuti; Annisa Annisa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.962

Abstract

The purpose of this study is to obtain empirical evidence of the effect of independence, audit structure and role conflict on auditor performance. The location of this research is in the Inspectorate Office of West Sumatra Province. The sample of this research was 30 respondents, all employees of the Inspectorate of West Sumatra Province and the method used was the total sampling method. The data collection method in this study uses a questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that Independence has a positive effect on Auditor Performance, Audit Structure has no effect on Auditor Performance, Role Conflict has no effect on Auditor Performance.
Pengaruh Kepemilikan Manajerial, Profitabilitas, Terhadap Kebijakan Hutang Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018-2021 Ranji Mai Putra; Muhammad Rivandi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.964

Abstract

Debt policy basically depends on community development where the development of a company plays an important role to support the ability to use debt in business finance. This study aims to determine the effect of managerial ownership, profitability on debt policy. The research population is consumer goods sector companies. The research sample is 11 companies selected using a purposive sampling technique with an observation period of 2018-2021. The data analysis method used in this research is the penel data regression model. Based on the results of testing managerial ownership has no effect on debt policy and profitability has a significant positive effect on debt policy.
Promosi, Kualitas Produk Dan Harga Terhadap Pengaruh Pengambilan Keputusan Pembelian Pada PT Ananda Jataka Bayu Sejahtera Surabaya Dewi Anggraini; Ahmad Daengs GS; Harsono Teguh Santoso
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1605

Abstract

Competition in the world of extreme effort to win the competition, companies must be able to provide satisfaction to its customers, by providing better than its competitors. This study aims to determine the effect of promotion, product quality and price of goods affect the purchase decisions on the PT. Ananda J Bayu Sejahtera Surabaya.The data used in this study are primary data, ie data obtained by distributing questionnaires to the respondents, the buyer PT. Ananda J Bayu Sejahtera Surabaya as research object. The analysis technique used in this study is used F test and t test.The result of the calculation processing of data obtained calculated F value of 67.430 bigger than F tables 2.734 which means the sale (X1), product quality (X2) and price (X3) significantly influence the purchase decision. The test results obtained partial t-count equal to 8.093 is greater than t-table is 1.996, meaning the partial sale can influence the purchase decision peutusan significantly. The test results obtained partial 3,780 t count bigger than t-table is 1.996, meaning that the quality of the product is able to significantly influence the purchase decision. The test results obtained partial t-count of 2,588 is greater t-table of 1.996, meaning the price is able to significantly influence the purchase decision.
Pengaruh Dimensi Kualitas Pelayanan Terhadap Kepuasan Konsumen Mcdonald’s Darmo Surabaya Agnes Martalina Gasmi; Harsono Teguh; Achmad Daengs GS; Bambang Karnain; Sugiharto Sugiharto; Rina Dewi; I Gede Wiyasa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.2008

Abstract

This study aims to see the effect of service quality on customer satisfaction at McDonald Darmo Surabaya. This type of research is quantitative with information described in the form of numbers as a tool to obtain information regarding what is known. The population used is McDonald Darmo Surabaya consumers with a sample of 100 people determined through the use of purpsove sampling. The results obtained show that service quality significantly affects customer satisfaction at McDonald Darmo Surabaya, through the t test obtained a sig value of 0.000 (<0.05) which indicates the hypothesis for service quality at McDonald Darmo Surabaya has a significant effect on customer satisfaction at McDonald Darmo Surabaya is accepted. Then through the coefficient of determination test, a value of 0.720 or 72.0% is obtained which reflects the dimensions of service quality in influencing consumer satisfaction, namely 28%, while the rest is influenced by external variables.
Mengukur Indeks Kepuasan Mahasiswa Fakultas Ekonomi Universitas 45 Surabaya Terhadap Variabel Layanan Akademik Siti Nurul Hidayah; Aridha Prasetya; Harsono Teguh Santoso; Bambang Karnain; Sugiharto Sugiharto; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 1 (2024): April: 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.v3i1.2303

Abstract

This research aims to determine the quality of service at the Faculty of Economics, University 45 Surabaya. The population used as subjects in this research was 300 students from the Faculty of Economics, University 45 Surabaya. Determining the sample in this study used probability sampling with proportional sample strata. The results of the analysis using the Importance Performance Analysis (IPA) method show that the services that occur are not running effectively. In the results of the science map graph, there are variables that the faculty should pay special attention to, namely the physical evidence variable. This variable is considered important and is highly expected by students, but the performance shown is low. The variable whose performance must be maintained is the guarantee variable. The variables of responsiveness, reliability and empathy are variables with a low level of hope/importance but the existing performance has been running very well. The author's suggestion is that the faculty continue to maintain the performance of the assurance variable, concentrate more on improving the performance of the physical evidence variable and the responsiveness, reliability and empathy variables which are already running well.
Dampak Variabel Produk, Promosi, dan Harga Terhadap Keputusan Konsumen Dalam Membeli Krupuk Ayam Bawang di Desa Krembangan Taman Sidoarjo Intan Febria Nita; Aridha Prasetya; Harsono Teguh Santoso; Bambang Karnain; Sugiharto Sugiharto; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 1 (2024): April: 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.v3i1.2306

Abstract

Competition is so tight now that companies must be able to play reliable marketing strategies and be able to attract consumer interest so they can win the market. Products that have good quality with good differentiation will be products that are most likely to have loyal consumers. By understanding how consumer behavior will contribute to companies formulating marketing strategies which will later be implemented in introducing and promoting their products to the market. This means that when a product is to be produced, it is known long beforehand what the consumer's needs and desires are. After the company has formulated a strategy that will be implemented in an effort to gain consumers' attention, building good communication with consumers is a step that must be taken by the company to consumers and must be done on an ongoing basis. With this effort, it will be known how consumers respond to the product.
Analisis 5 (Lima) Tahapan Proses Keputusan Pembelian Terhadap Pengambilan Keputusan Mahasiswa Universitas 45 Surabaya Dalam Memilih Perguruan Tinggi Okky Novianto; Harsono Teguh Santoso; Rina Dewi; Bambang Karnain; Sugiharto Sugiharto; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 1 (2024): April: 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.v3i1.2308

Abstract

This research aims to find out and understand how University 45 Surabaya students make decisions in choosing a university which is analyzed through 5 (five) stages of the purchasing decision process, namely Problem Recognition, Information Search, Evaluation of Alternatives, Purchase Decision, and Postpurchase Behavior. The population in this study were all active students in the 2014-2016 academic year at University 45 Surabaya. Determining the sample for this study used probability sampling with proportional sample strata. The type of research is qualitative research. The analytical tool used is a descriptive statistical method through calculating the size of central tendency by looking for the average value (mean) at the Problem Recognition, Information Search, Evaluation of Alternatives, Purchase Decision stages, and the IPA (Importance-Performance Analysis) method for the Postpurchase Behavior stage which is used to rank various elements of service quality through the aspects of Expectation (expectations) and Performance (performance). Research results in stage I Problem Recognition (Problem Recognition), there is a total score of 371 with an average value of 74.20 and the lowest namely 322 with an average value of 64.40. where the total average is 712.40. At the Information Search stage, the highest total score was obtained, namely 378 with an average value of 75.60 and the lowest total score was 244 with an average value of 48.80, where the total average was 679.00. At the Evaluation of Alternatives stage, the highest total score was obtained, namely 378 with an average value of 75.60 and the lowest total score was 241 with an average value of 48.20, where the total average was 661.00. At the Purchase Decision stage, the highest total score was obtained, namely 369 with an average value of 73.80 and the lowest total score was 262 with an average value of 52.40, where the total average was 812.60.

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