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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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Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo Putri Septiowati Rahayu; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini; Heri Toni Hendro P
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.v2i2.1530

Abstract

This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.
Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya Diana Citra Wati; Heri Toni Hendro P; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Sutini Sutini
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.v2i2.1532

Abstract

This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.
Pengaruh Strategi Pemasaran 4P Terhadap Keputusan Pembelian Produk Pulsa21 Di Kabupaten Gresik Winda Sari; Bambang Karnain P; Achmad Daeng GS; Sugiharto Sugiharto; Rina Dewi
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.v2i2.1533

Abstract

This study aims to determine the effect of the 4P marketing strategy on purchasing decisions for Pulses21 products in Gresik district. This type of research used is quantitative research. The population in this study was around 15,000 people with a sample of 100 respondents. Data was collected through questionnaires and observation methods. The data analysis technique used is the classical assumption test which consists of a normality test, multiple linear regression analysis, and hypothesis testing, namely the t test, F test, and the coefficient of determination (R²). The results of the data analysis obtained a simple linear equation Y=1.198+0.196X1+0.457X2+(-0.078X3)+0.315X4+0.267. The conclusion that can be drawn from this study is that the marketing strategy variable price and promotion have a significant influence on purchasing decisions while the product and place variables do not have a significant influence on purchasing decisions. This is evident from the t count > t table, namely for the price variable 4.224> 1.985 with a significance value of 0.001˂0.05 and the promotion variable 2.964˃1.985 with a significance value of 0.004˂0.05, while for the product variable it is 1.581˂1.985 with a significance value of 0.117˃0.05 and the place variable -0.722˂1.985 with a significance value of 0.472˃0.05. And the results of the F test analysis obtained a calculated F value of 65.069 which was greater than the F table of 2.47 and an F significance of 0.001 which was smaller than 0.05. The calculation results for the R2 value are 0.733 which means that the 4P variables have an influence on purchasing decisions of 73.3%, while the remaining 26.7% is influenced by other variables not examined in this study.
Pengaruh Kualitas Pelayanan Dan Citra Produk Terhadap Loyalitas Pelanggan Pengguna Kartu Telkomsel Di Wilayah Surabaya Nadya Vicky; Bambang Karnain; Achmad Daengs GS; Sugiharto Sugiharto; Rina Dewi
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.v2i2.1535

Abstract

This study aims to determine the effect of service quality and product image on Telkomsel customer loyalty in Surabaya. The research method used is a quantitative method. Collecting data using a questionnaire distributed to the population of all Telkomsel card users in the Surabaya area, because this population is unlimited or the population cannot be determined with certainty. So this study uses a sample with the Lemeshow formula, namely 100 respondents. The data analysis technique used is the classical assumption test which consists of a normality test, heteroscedasticity test, multicollinearity test and multiple linear regression analysis, as well as hypothesis testing, namely the coefficient of determination test, f test, t test.The results of the research based on the resulting tests show that service quality and product image have a significant influence on Telkomsel customer loyalty in Surabaya, one of which is evidenced by the results of the coefficient of determination that the correlation between customer loyalty and all independent variables (service quality and product image) R -Square of 0.653 means that 65.3% variation or change in customer loyalty is jointly influenced by service quality and product image while the remaining 34.7% variation or change in customer loyalty is caused by other variables not included in this study.
Pengaruh Pemahaman Teori Dasar Investasi, Modal Minimal, Dan Motivasi Terhadap Minat Berinvestasi Pada Generasi Milenial Area Surabaya Gresik Dewi Putri Rahmawati; Bambang Karnain; Achmad Daengs GS; Sugiharto Sugiharto; 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.v2i2.1536

Abstract

The purpose of this study was to determine the effect of understanding the basic theory of investment, minimum capital and motivation on the millennial generation's interest in investing in the capital market. The millennial generation in this study focuses on young investors, aged between 17 to 35 years who live in Surabaya and Gresik and have active investment accounts of 50 people. The type of research used is quantitative. Information was collected through a questionnaire. The analytical method used is descriptive analysis, validity analysis, reliability analysis, multiple linear regression analysis, normality, hypothesis testing (T test and F test) and deretmination coefficient (R²). The results of the study show that the variable knowledge of basic investment theory results from t count > t table (2.138 > 2.012) and results t count > t table minimum capital variable (2.887 > 2.012) meaning that these two variables have a positive and significant effect on millennial generation investment interest in the capital market. While the motivational variable results t count > t table (-0.085 > -2.012) is negative, meaning that the motivational variable does not significantly influence the interest in investing in the millennial generation. From the results of the multiple regression test, the results are Y=4.095+ 0.203X1+ 0.653X2+ (-0.10X3)+ 0.363. The results of the F test obtained F count > F table (26.933 > 2.81).
Pengaruh Beban Kerja, Reward Dan Punishment Terhadap Kinerja Karyawan Cafe Gubuk Wringin Gresik Moch Adam Fahmiansyah; Achmad Daengs GS; Bambang Karnain; Sugiharto Sugiharto; Rina Dewi
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.v2i2.1539

Abstract

The purpose of this study is to find out how much influence workload has,reward and punishment on the performance of employees at the Wringin Gresik Gubuk cafe. Human resources must have skills and abilities that support them in completing tasks and responsibilities. With adequate capabilities, human resources carry oult thelir dultiels and relsponsibilitiels elffelctivelly and elfficielntly. Cafel Gulbulk Wringin Grelsik prelselnts a ulniqulel placel concelpt with a rulral atmosphelrel. This typel of relselarch is qulantitativel. Thel popullation of this stuldy welrel elmployelels of thel Wringin Grelsik shack cafel with a total of 40 relspondelnts. Of thel 40 relspondelnts, 22 welrel malel and 18 welrel felmalel. Thel sampling telchniqulel for this stuldy ulseld pulrposivel sampling. Thel nulmbelr of samplels is 40 relspondelnts. Data collelcteld throulgh qulelstionnairels. This stuldy ulseld a linelar relgrelssion telst tool with thel SPSS 19 data procelssing application. Thel relsullts showeld that thel Workload Variablel had a partial elffelct on Elmployelel Pelrformancel with thel relsullt t calcullateld on thel Workload variablel (X1) showing thel nulmbelr 2.041. Thel calcullateld t valulel is grelatelr than t tablel or 2.041 > 2.028.Relward has a partial elffelct on thel Elmployelel Pelrformancel of thel Wringin Gulbulk Cafel with thel relsullts of t coulnt on thel variablel Relward (X2) shows thel nulmbelr 5.309. Thel calcullateld t valulel is grelatelr than t tablel or 5.309> 2.028 . SoRelward (X2) has a partial elffelct on elmployelel pelrformancel. Thel t-coulnt relsullts on thel Pulnishmelnt variablel (X3) show thel nulmbelr 1,. Thel calcullateld t valulel is smallelr than t tablel or 1.059 < 2.028. Pulnishmelnt (X3) has no partial elffelct on Elmployelel Pelrformancel (Y).
Raw Material Inventory Planning And Control To Achieve Inventory Cost Efficiency Case Study At PT. "X" In Surabaya Lailatul Chamdiyah; Diana Zuhroh; Tjandra Wases; Sutini Sutini; Heri Toni Hendro P
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.v2i2.1544

Abstract

Raw materials are something that is very important for companies, especially for the production process. Overstock results in high costs of purchasing, storing and maintaining in warehouses. Meanwhile, outstock results in the cessation of the production process which causes large losses to the company because it cannot order sales. Therefore, to maintain the smooth production process, a planning and control of raw materials is needed, namely by using the EOQ (Economic Order Quantity) method as a means to solve raw material problems that are fulfilled. Case study at PT. “X” indicates that the company experienced overstock of Curcuma Rhizoma raw materials which resulted in high inventory costs for Curcuma Rhizoma amounting to IDR 7,742,469 and for Mellaleuca Fructus IDR 12,116,880. From the discussion it can be concluded that inventory management with the EOQ method. and raw material inventory control becomes more efficient so that the company can provide adequate raw materials to smooth the production process. This study shows that there is a significant difference if the company applies the EOQ method, in which the company can save costs of Rp.
Pengaruh Gaya Kepemimpinan Dan Insentif Yang Diberikan Terhadap Kinerja Kerja Karyawan PT. Multi Aneka Pangan Nusantara Di Gresik Iklima Adilvi Artafilah; Achmad Daengs GS; Harsono Teguh S; Bambang Karnain; Sugiharto Sugiharto
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.v2i2.1547

Abstract

This study aims to observe and analyze the influence of leadership style and incentives given to the performance of employees of PT. Multi Aneka Pangan Nusantara in Gresik Partially and simultaneous. This research method tends to be descriptive and tends to be general. Data obtained directly from the respondent or the object under study or something to do with the object under study. This data can be in the form of interviews, questionnaires, and observations that will be carried out at PT. Multi Aneka Pangan Nusantara Gresik. As for secondary data obtained from books, journals, and other related sources and strengthen the basis of research and written sources that refer to existing theories. The data analysis technique used in this study was multiple linear analysis, t test and F test. The results showed that Leadership Style (X1) had a positive and significant effect on the performance (Y) of employees at PT. Multi Aneka Pangan Nusantara is proven by t count -0.910 with a significance of 0.037. Incentives (X2) have a positive and significant effect on the performance (Y) of employees of PT. Multi Aneka Pangan Nusantara is proven by a t count of 4.571 with a significance of 0.000. PT employees Multi Aneka Pangan Nusantara Leadership style (X1), incentives (X2) have a positive and significant impact on the performance (Y) of employees of PT. Multi Aneka Pangan Nusantara is proven by f count 10.315 with a significance of 0.000. Positive influence in this sense means that if the employee's perception of the leader's attitude is getting better, then the performance of the employees will also be getting better. Likewise, the higher the incentive, the better the employee performance.
Analisis Biaya Kualitas Terhadap Peningkatan Laba Usaha Pada CV. Eline Anugerah Kreasi Di Surabaya Natalia Kristina; Tjandra Wasesa; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1549

Abstract

This research is a type of research with qualitative methods with a descriptive approach. This study aims to determine the cost of quality at CV. Eline Anugerah Kreasi. The subject of this research is CV. Eline Anugerah Kreasi and the object of research is the quality cost of the company. Data analysis was carried out by analyzing quality cost reports for the last 2 years, namely: 2021 and 2022 to find out how much is spent each year related to the cost of quality in the products sold. The method used by the author is documentation, interviews with employees or managers who are directly related to quality cost reports and then analyzed descriptively, as well as records in the company which are also related to quality costs. The results showed that CV. Eline Anugerah Kreasi had not fully implemented the quality costing method, even though it looked good and had more turnover. It turned out that the profit generated did not experience a significant increase every month, this was due to the excessive spending to ensure product quality, things that should be the essence were shifted by inefficient spending. From what has been described above, a conclusion can be drawn that it is important to apply the quality cost method in a company, not only to pay attention to what is needed to improve or maintain the quality of an item, but also to pay attention to the correct application of quality costs.
Penetapan Harga Jual Barang Dagang Pada PT. X Di Surabaya Vivi Puspita Anggraeni; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; Heri Toni Hendro P
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.v2i2.1550

Abstract

This study aims to determine the determination of the selling price of trade goods at PT. X and the right selling price of merchandise at PT. X. The research method used is descriptive qualitative. The types of data used in this study are qualitative and quantitative data collected by field survey techniques, literature studies, observations, documentation, and interviews. The subject of this study was PT. X, with the object under study is the determination of the selling price of trade goods at PT. X. Researchers used income statements, as well as inventory helper books from 2019 to 2021. The results of research at PT. X regarding the determination of the selling price of merchandise is still not right than what should be set by the company according to information from the company and the selling price is set with a large percentage only part of the profit expected by the company alone without calculating the operational costs that have been incurred by the company in a certain period of time for the merchandise. After the selling price is recalculated as a percentage according to information from the company, it is still unable to cover the company's operating costs which within 3 years continue to increase and are still with an operating loss position. Then the selling price is calculated and redetermined based on the new markup percentage by calculating the operating costs incurred and the amount of profit expected by the company in 3 merchandise inventories in 2019-2021, obtained net profit in 2019 of IDR 23,088,849, in 2020 of IDR 51,481,314, and in 2021 of IDR 49,104,928. Determining the right selling price in the company is expected to provide the maximum possible profit for the company and achieve company goals.

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