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INDONESIA
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 Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya Mahira Nur Alfiani; Tjandra Wasesa; Heri Toni P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2945

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
Dampak Pendapatan Asli Daerah (PAD) dan Pendapatan Transfer Pemerintah Pusat terhadap Belanja Daerah di Jawa Timur Tahun 2018-2022 Aprillia Arum Anggreini; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2947

Abstract

This study aims to determine how the influence of local revenue (PAD) and Central Government Transfer revenue on regional spending in East Java in 2018-2023 and how much influence partially or simultaneously. The Data used is secondary data obtained from the official website of the Directorate General of financial balance (DGT). Sampling technique using purposive sampling. The number of samples in this study is 117 normally distributed samples. The analysis used is multiple linear regression analysis, by testing classical assumptions first. The R-Square test is used to test the accuracy of the model. As for the hypothesis test using T test (partial) and F test (simultaneous). Based on the results of research that has been done, local revenue (PAD) and Central Government Transfer revenue respectively have a positive and significant effect on regional spending. Simultaneously or jointly local revenue (PAD) and Central Government Transfer revenue significantly affect regional spending.
Analisis Faktor-faktor Optimalisasi Laba Bersih: Studi Kasus pada PT. Indofood Sukses Makmur Tbk di Jakarta Aulia Isnaini Hasanah; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2948

Abstract

This research was conducted at PT. Indofood Sukses Makmur Tbk which is located in Jakarta. This research aims to identify and analyze factors and efforts in optimizing net profit. This research is qualitative research with a descriptive approach. This research uses documentation as a procedure for collecting data. The conclusion obtained from this research is that the factors that influence the optimization of PT's net profit Indofood Sukses Makmur Tbk is sales and costs. Where, sales are one of the revenues for the company which can increase the optimization of net profit. Meanwhile, costs that can influence the optimization of a company's net profit are all costs incurred by the company. Meanwhile, efforts can be made to optimize net profit by PT Indofood Sukses Makmur Tbk is by increasing sales and controlling the costs incurred by the company, especially costs which continue to experience high increases from year to year.
Pengaruh Belanja Online dan Fitur Paylater Shopee Terhadap Perilaku Konsumtif Masyarakat Di Kota Surabaya Tiara Ratnaningrum; Rina Dewi; Bambang Karnain; Harsono Teguh Santoso; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2956

Abstract

This study examines the influence of online shopping and Shopee's paylater feature on the consumptive behavior of Surabaya residents. Conducted using a causal associative method and quantitative approach, the research involved 100 respondents selected through purposive sampling. Data was collected via online questionnaires and analyzed using multiple linear regression, descriptive analysis, normality testing, hypothesis testing, and determination coefficient testing. The results indicate that both online shopping and Shopee's paylater feature significantly impact consumptive behavior in Surabaya, with the paylater feature exerting a stronger influence. Recommendations include increasing promotion and education about Shopee's paylater feature, alongside governmental regulation for consumer protection and financial education.
Kajian Perubahan Sistem Pembayaran Pajak Online Terhadap Wajib Pajak : (Studi Kasus di Restoran CV. X Kota Surabaya) Risda Vera Fitria; Heri Toni Hendro P; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2957

Abstract

This research is about the analysis of changes in the online tax payment system for CV restaurant taxpayers. X City of Surabaya. It aims to find out the negative and positive impacts for taxpayers by using the theory of online tax payment in the characteristics of tax surveillance applications to the advantages and disadvantages. This study uses a qualitative research method with the results of the study showing that changes in the payment system using the tax surveillance application still experience technological obstacles that result in inefficiencies in the implementation of online restaurant tax payments.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Dok dan Perkapalan Surabaya Divisi Produksi Aisya Faradilla Putri; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.2958

Abstract

This research aims to determine the influence of work motivation and work discipline on the performance of employees PT. DOK and Shipping. Work motivation is an impulse within an individual that encourages him to do work. Work discipline is the actions taken by individuals in carrying out their work in accordance with applicable rules. Meanwhile performance is the result of employee work. The research sample was determined by Slovin and obtained as many as 82 respondents. Data collection uses questionnaires, and data analysis techniques use multiple linear regression assisted by SPSS. The research results show that work motivation has a positive and significant effect on employee performance partially, work discipline has a positive and significant effect on employee performance partially, work motivation and work discipline have a positive and significant effect on employee performance simultaneously.
Dampak Iklan dan Cashback Terhadap Keputusan Pembelian pada E-Commerce Shopee di Kota Surabaya Kornelia Sarce; Rina Dewi; Bambang karnain; Harsono Teguh; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.3039

Abstract

This study aims to evaluate the effect of advertising and cashback on purchasing decisions on the Shopee e-commerce platform. This study uses a quantitative method involving 100 respondents who are active Shopee users. Data was obtained through questionnaires distributed online. Data analysis was carried out using descriptive analysis, multiple linear regression, data instrument test, classical assumption test, hypothesis testing and determination coefficient test to measure the extent to which advertising and cashback influence purchasing decisions. The results showed that both advertising (X1) and cashback (X2) had a significant effect on purchasing decisions on Shopee e-commerce in Surabaya city. Multiple linear analysis shows that the variables of advertising (X1) and cashback (X2) partially and significantly affect purchasing decisions in e-commerce shopee in the city of Surabaya. Both advertising variables (X1) and cashback (X2) simultaneously have a significant and significant effect on purchasing decisions on e-commerce shopee in the city of Surabaya. The cashback variable which has a more dominant effect on purchasing decisions compared to advertising (X1) can be seen in the highest beta coefficient. These findings indicate that effective marketing strategies, such as attractive advertisements and cashback offers, can increase interest and purchasing decisions. Therefore, Shopee is advised to continue optimizing advertisements and cashback programs to maintain and increase customer loyalty.
Dampak Kualitas Produk, Citra Merek dan Harga Terhadap Keputusan Pembelian Honda Brio di Surabaya Malik Hidayatullah; Achmad Daengs GS; Rina Dewi; Bambang Karnain; Harsono Teguh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.3042

Abstract

The aim of this research is to determine the influence of product quality, brand image and price on the decision to purchase a Honda Brio car in Surabaya. This research was conducted using a quantitative approach. The data for this research is a sample of 96 respondents whose sampling used Roa Purba. The data collection method is a questionnaire. The data analysis used in this research is multiple linear regression analysis with SPSS 26 software. Data that meets the validity test, reliability test and classical assumption test is processed to produce the regression equation: Y = 4.573 + 0.219 X1+ 0.597X2 + 0.638X3 + e. The results of the analysis carried out can be seen through the results of the t test. It can be seen that the variables product quality, brand image and price partially have a significant influence on the decision to purchase a Honda Brio car in Surabaya with each having a calculated t value (2.077), t calculated (5,967). and t count (4.511) which is greater than t table (1.66088). The results of the F test in this research show that the calculated F value (46.662) is greater than the F table (3.09), which means that the variables of product quality, brand image and price simultaneously have a significant influence on the decision to purchase a Honda Brio car in Surabaya.
Penerapan Perhitungan Harga Pokok Produksi Berdasarkan Proses Costing pada Rumah Potong Ayam : Studi Kasus PT X di Sidoarjo Ria Galuh Yuli Pratiwi; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.3043

Abstract

Indonesia experienced an economic increase in the third quarter of 2023 of 4.94 percent per year, although slightly lower than 5.17 percent per year in the previous quarter. This is supported by increasing household consumption, consumer confidence and stable public purchasing power (Bank Indonesia Central Bureau of Statistics (BPS) data: November 2023). The growing economic growth in Indonesia allows entrepreneurs to open up more business opportunities in the business sector. With the increasing business of new companies, business competition both at home and abroad is getting tighter, resulting in global business competition. All economic sectors strive to improve the quality of production and income, because the company's main goal in building a business is to obtain the largest possible profit that is in line with the survival of the business actor. Therefore, to achieve this goal requires calculating the right selling price. Because company management does not know how to calculate the correct and competitive selling products, this calculation will definitely be a challenge for them. Selling price is defined as the amount of money given by a company to buyers or purchasing a product (Supriyono 2013:211). If the selling price is high then buyers will not buy the goods or may reduce purchases. However, if the selling price is low, it will affect revenue results and hinder the achievement of company goals. The selling price is influenced by production costs. If the cost of production is calculated incorrectly, the selling price used will also be incorrect. Therefore, it is important for business people to make decisions about how product selling prices are determined efficiently.
Peran Komitmen Organisasi, Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Pengadilan Negeri Boyolali Kelas 1B Saskia Anggun Choirunnisa; Khabib Alia Akhmad; Agus Suyatno
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): 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.v3i2.3045

Abstract

This research aims to determine and explain the influence of organizational commitment, work discipline, and work motivation on the performance of Class 1B Boyolali District Court employees. The number of samples used in this research was 40 respondents. The method used is a quantitative method. Data analysis techniques use SEM-PLS and SmartPLS 4.0. The results of this research show that organizational commitment has a positive and significant effect on performance, work discipline has a positive and significant effect on performance, work motivation has a positive and significant effect on performance.

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