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Contact Name
Moh. Musleh
Contact Email
musleh.mohammad@hangtuah.ac.id
Phone
+6281232070297
Journal Mail Official
jab@hangtuah.ac.id
Editorial Address
Jl. Arif Rahman Hakim No.150, Surabaya
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Kota surabaya,
Jawa timur
INDONESIA
Journal of Accounting and Business
Published by Universitas Hang Tuah
ISSN : -     EISSN : 29869617     DOI : https://doi.org/10.30649/jab.v1i2
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics
Journal of Accounting and Business (JAB), is published by Department of Business Administration, Hang Tuah University, Surabaya, Indonesia. This publication contains various scientific writings in the form of research result, theoretical and conceptual studies, practical applications from academics and business practitioners. We welcome novel, innovative, and ground-breaking contributions, the focus of authors’ work must be on addressing the Business Administration issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Volume 2 Nomor 1" : 6 Documents clear
Analisis Perilaku Konsumen Produk Fashion Local Brand Erigo dalam Memutuskan Pembelian Online melalui E-commerce Shopee Muhammad Ruslan Zamzami Fahmi; Winarto; Herman
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.89

Abstract

In this online and digital world, shopping can also be done online, such as at Shopee. As we already know, along with the development of technology and information, nowadays many online shops have sprung up in various groups, from teenagers to adults. The business sector currently experiencing intense competition is the fashion business sector, one of which is the local brand Erigo. This research uses descriptive research with qualitative methods using a case study approach that explains phenomena through data collection without prioritizing population size or sampling. to get depth data. The research subjects consisted of five Adm study program students. Business Faculty of Social and Political Sciences, Hang Tuah University, Surabaya. Consumer behavior refers to the purchase decision process which consists of five stages, namely problem recognition, information search, alternative evaluation, purchase decision, and post- purchase behavior. Therefore, the decision making made by some students looks different. Even so, all their needs and desires to get Erigo brand products are still fulfilled by choosing shopee to make purchase transactions  because transactions are more  convenient, complete information,  easier searching, more affordable prices, more flexible time and good consumer confidence. Meanwhile, the consumer's process of deciding to purchase Erigo products online is based on reviews, prices, ratings, as well as the existence of flash sales programs, extra free shipping and discounts. On the other hand, the trust of the informants remains loyal in buying Erigo products using Shopee involving friends and needs related to fashion.
Analisis Strategi Pemasaran dalam Meningkatkan Omzet Penjualan di Howie Coffee & Eatery Surabaya Jessica Olivia; Moeheriono; Winarto
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.99

Abstract

Choosing the right marketing strategy can help every business actor not only to face any existing obstacles but also to develop a business so that it can develop for the logterm. Currently, the world of coffee shops is on the rise, many business actors are completing to establish a coffee shop business. In addition, with the growth of the world of coffee shop that are increasingly developing, people lifestyles have changed, which at first just enjoyed the available menu, but then urned into a new habit every day. This study uses a qualitative case study method. Data collection used in this study using interviews, documentation, and observation. Based on the results of the discussion above, it can be concluded that the results of the SWOT analysis of Howie Coffee & Eatery Surabaya are in quadrant I, which means that the situation is very profitable because it can use force to take advantage of existing opportunities. For the internal category with a strength score of 2.05 and a weakness score of 1.06. while for the external category with an opportunities score of 2.01 and a weakness score of 1.47 it produces coordinate points (1.12:0.94). So the strategy used is the SO (Strength-Opportunity) strategy and there are several alternative strategies than can later be useful for Howie Coffee & Eatery Surabaya, namely as follows: (1).Maintain product quality and improve service quality to increase customer loyalty, (2). Continue to innovate products according to trend developments. (3). Maintain good relations with suppliers in order to maintain price quality and product quality, (4). Utilizing technological developments for promotion and development facilities
Analisis Komunikasi Pemasaran Digital dalam Upaya Meningkatkan Omzet Perusahaan Konstruksi Pada CV. Mitra Tangguh Rekacipta Dania Isnaeni Maulidia; Febrina Hambalah; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.100

Abstract

The emergence of increasingly sophisticated digital tools has begun to shift almost all users of conventional marketing tools. The world of business and business or other life will not run as it should without communication. Construction companies are one of the industries that are experiencing the impact of the sophistication of digital tools. Without exception the company CV. Mitra Tangguh as one of the contractor companies in Surabaya. CV. Mitra Tangguh Rekacipta uses digital marketing as a form of marketing communication to boost sales of services from the company. The digital marketing used is Instagram, Whatsapp. website and e-mail. In this case digital marketing carried out by CV. Mitra Tangguh Rekacipta has affected the company's turnover. The research technique used is a qualitative case study method with the aim of obtaining a complete and in-depth description. Data collection techniques researchers conducted observations and interviews with objects and informants. The results obtained are increased turnover obtained from marketing communications CV. Mitra Tangguh Rekacipta has not been effective due to a lack of companies taking advantage of digital marketing opportunities.
Pengaruh Kepemilikan Manajerial, Return on Assets, dan Leverage Terhadap Discretionary Earnings Management Pada Perusahaan Ipo di Bursa Efek Indonesia Periode 2018 – 2020 Dita Prada Claudia; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.109

Abstract

The purpose of ths study was analyze the influence of managerial proportion, return on assets, and leverage on discretionary earnings management in IPOs companies which listed in Indonesia Stock Exchange period 2018 until 2020. The purpose of this study is to examine and analyze the effect of managerial ownership, return on assets, and leverage on discretionary earnings management. IPOs are now widely adopted by the Company as a solution to obtain additional capital and also as a separate value that can improve the Company's image to investors. Achieving good profits is closely related to the Company's success in attracting more investors. Discretionary earning management activity as a solution for managers who have ownership proportions to manage the level of profit achievement by paying attention to the level of return on assets & leverage in the initial period when listing on the Indonesia Stock Exchange so that it can attract more investors for the success of the Company in managing its operations. The amount of managerial ownership in this study is measured by Managerial Proportion (MNJ), Return on Assets is measured by ROA, and Leverage is measured by Debt Equity Ratio (DER). This type of research is associative with a quantitative approach. The population used in this study were companies that conducted IPOs on the IDX in the period 2018 - 2020. The determination of the sample in this study used a purposive sampling technique with certain criteria, so as many as 13 companies were obtained. The data analysis technique used is multiple linear regression. The results of this study indicate that MNJ, ROA, and DER simultaneously or together have an effect on discretionary earnings management
Analisis Penilaian Kinerja Karyawan Studi Pada Waiters Cafe Belly Buddy dengan Metode Behaviorally Anchor Rating Scale Rizal Nazarudin A; Herman; Arie Ambarwati
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.110

Abstract

In the world of work, employee performance appraisal has an important role. This relates to decisions that will be taken by the company, related to the performance of its employees. As is the case with Cafe Belly Buddy, which is one of the culinary business ventures in Surabaya, is a company that of course conducts performance appraisals or evaluations for its employees. The method used by the current management of Cafe Belly Buddy is to carry out an evaluation process once every 3 (three) months, and the basis for the assessment has not used a structured method, so it is felt that it is still considered ineffective. This is because there are still many employees who consider formality, assessment is subjective, there are no clear and measurable standards, as well as feedback on employee performance achievements. As a result, employees feel uncomfortable and unmotivated at work. To overcome this, the authors compiled an employee performance assessment based on the method, namely using the Behaviorally Anchor Rating Scale (BARS) method. The Behaviorally Anchor Rating Scale (BARS) method can overcome the problem of evaluating employee performance which tends to be subjective in this case it can be used to meet the company's need for standards and feedback in employee performance appraisals. For this reason, the Behaviorally Anchor Rating Scale (BARS) method will be implemented for the waiters/waitress division which currently requires review and improvement in its performance process. By using this method, it is expected to be able to solve the problem of assessing the performance of waiters at Cafe Belly Buddy, so that finally employees can work comfortably and full of motivation and enthusiasm in carrying out their performance.
Pengaruh Atribut Produk, Citra Merek, Harga Terhadap Keputusan Pembelian Sepeda Polygon Dalam Masa Pandemi Covid-19 Mila Dia Nor Asiya; Winarto; Febrina Hambalah
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.111

Abstract

Pandemic Covid-19 is an outbreak that creates new habits for people who start implementing health protocols starting from activities that also have a positive influence on the body. Cycling is one of the activities carried out by the community in their activities and spare time. Various bicycle brands are present in Indonesia, such as the Polygon Strattos S2, which is able to become a consumer choice in bicycle purchasing decisions. This study discusses the Influence of Product Attributes, Brand Image and Price on Polygon Bike Purchase Decisions during the Covid-19 Pandemic which focuses on the Strattos S2 type of bicycle which is a road bike. This research certainly has research respondents, namely the SCC (Strattos Cycling Club) bike community, totaling 45 respondents. The research technique used is non-probability sampling using questionnaires distributed to respondents. The data that has been obtained is processed using Staticial Product and Service Solution (SPSS) Software. After that, analysis was carried out using IBM SPSS Statistics 16. The results obtained showed that Product Attribute Variable (1) had a significant and positive effect on the Purchase Decision variable, Brand Image Variable (2) obtained significant and positive results on the Purchase Decision variable, Price Variable ( 3) shows that there is a significant and positive effect on the Purchase Decision variable.

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