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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 3 Nomor 1" : 6 Documents clear
Analisis Model Altman Z”-Score Sebagai Prediksi Kebangkrutan Rivka Izzati Nisa; Chasan Azari; Winarto
Journal Of Accounting and Business Volume 3 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.v3i1.136

Abstract

The retail business is a great opportunity for Indonesia because some people earn income from selling retail goods, but in recent years retail companies in Indonesia have experienced a slowdown, impacting many large and well-known retail outlets in Indonesia that have begun to stop their business for various reasons. Increasingly sophisticated technological developments such as the emergence of e-commerce that is more attractive to buyers because of the ease of transacting at a much more affordable price is one of the reasons. This study aims to analyze the prediction of potential bankruptcy in retail subsector companies on the Indonesia Stock Exchange for the 2018-2021 period by applying the Altman Z"-Score model. Sampling using purposive sampling techniques with samples of five retail companies listed on the IDX for the 2018-2021 period with a total of The sample is 5 companies, namely GLOB, HERO, MKN, MPPA and TRIO. This research uses a type of descriptive research using quantitative methods. Based on the results of research the Altman Z "-Score method categorizes companies in three categories, namely not bankrupt (safe zone) with a cut off value of Z" > 2.60; prone (gray zone) with a cut off value of 1.10 < Z'' < 2.60 and bankrupt (distress zone) with a cut off value of Z" < 1.10, which means that the company in the HERO category is in the gray zone or it could be said that the company is in a vulnerable condition. This is indicated by a Z"-Score value of 1.10 < Z "< 2.60. MKNT is in the distress zone position, the company shows a decreasing and negative Z"-Score value, namely Z"-Score < 1.10, which means the company is in a state of bankruptcy, the Z" value. -The score is decreasing and negative, namely the Z"-Score value < 1.10 which means the company is in a state of bankruptcy. Based on these results, the Z"-Score value is < 1.10 which means the company is in a bankrupt position. So suggestions for a) company managers who have a Z"-Score < 1.10 are expected to optimize the e-commerce platform as an alternative to cut working capital costs, land rental costs and cut other escalating costs and for investors it can be a consideration in taking investment decisions to minimize losses by utilizing Altman Z"-Score analysis.
Pengaruh Kemudahan Penggunaan, Persepsi Manfaat, dan Promosi Penjualan Terhadap Keputusan Pembelian Tiket Bioskop Pada Aplikasi TIX.ID Winda Sefhiani; Winarto
Journal Of Accounting and Business Volume 3 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.v3i1.182

Abstract

This study aims to determine the effect of ease of use, perceived usefulness and sales promotion on cinema ticket purchase decisions on TIX.ID application. The approach used in this study is an associative approach. The population in this study were users of cinema ticket applications Online TIX.ID at Cinema XX1 Transmart Rungkut Surabaya City. The number of samples in this study was 100 respondents. The sampling technique is carried out using the non-probability method and the number of samples is calculated using the Slovin formula. The data analysis technique used in this study is multiple linear regression analysis using SPSS software version 25.0. The results of this study show that the Ease of Use Variable (X1) partially has a positive and significant effect on the purchase decision (Y) of cinema tickets on the TIX.ID application. the variable of perceived usefulness (X2) partially has a positive and significant effect on the purchase decision (Y) of cinema tickets on the TIX.ID application. The sales promotion variable (X3) partially has a positive and significant effect on the purchase decision (Y) of cinema tickets on the TIX.ID application.  The variables ease of use (X1), perceived usefulness (X2) and sales promotion (X3) together (simultaneously) have a significant effect on purchasing decisions (Y) cinema tickets on TIX.ID application.
Pengaruh Kualitas Layanan Terhadap Kepuasan Pengunjung Rumah Tahanan Negara (Rutan) Kelas IIB Gresik Putra, Nurendo Imam; Lestari, Damajanti Sri; Liling Listyawati
Journal Of Accounting and Business Volume 3 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.v3i1.184

Abstract

This research aims to determine the influence of service quality on visitor satisfaction at the Class IIB Gresik State Detention Center, both simultaneously and partially and to determine the percentage influence of 5 variables, Reliability, Responsiveness, Assurance. , Empathy (Empathy), Tangibles (Physical Evidence) on visitor satisfaction at the Class IIB Gresik State Detention Center (Rutan). This research is quantitative research with a causal approach. The population in this study were all visitors to the Class IIB Gresik State Detention Center who visited within a period of 1 month, namely in January 2024. The number of samples determined was 100 respondents who had been distributed via a questionnaire via Google form which was distributed by the researcher to the visitors at the time. visitors visit the Class IIB Gresik Detention Center. This research uses a simple random sampling technique to collect respondents and uses the Unknown formula to determine the sample because the population size in this study is unknown. Next, the data was analyzed using instrument tests, classical assumption tests, multiple linear regression tests, F tests, t tests, and simultaneous and partial coefficient of determination tests. The results of the research show that the 5 variables Reliability, Responsiveness, Assurance, Empathy, Tangibles have an influence of 76.1%, both simultaneously and partially, on the satisfaction of home visitors. State Prisoner (Rutan) Class IIB Gresik. and 23.9% was influenced by variables not examined in this study.
Pengaruh Kompetensi dan Kompensasi Terhadap Kinerja Karyawan Airport Security PT. Angkasa Pura I Bandara Internasional Juanda Surabaya Putri Sariva Hamiidah Yulintyani; Setya Prihatiningtyas; Chasan Azari
Journal Of Accounting and Business Volume 3 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.v3i1.186

Abstract

Study aims to determine the effect of competence and compensation on the performance of Airport Security employees of PT. Angkasa Pura I Juanda International Airport Surabaya using quantitative methods with a casual relationship approach. The sampling technique used is Stratified Random Sampling. The total population is 111 employees with a sample of 53 employees of the Airport Security section of PT. Angkasa Pura I Juanda International Airport Surabaya. The results of this study proved that the partial test (t-test) of the Competency variable (X1) obtained a significant value of 0.000 < 0.05 and tcount 3,824 > table 2,009 which had a significant effect, while the partial test (t-test) of the Compensation variable (X2) obtained a significant value of 0.000 < 0.05 and the tcount test of 7,942 > table 2,009 which had a significant effect. Simultaneously (Test F) by obtaining significant values of 0.000 > alpha 0.05 and Fcalculate 108. 844 > a value of Ftable 3.18 means that it has a significant effect on employee performance. The importance of attention to employee competency development and compensation system improvement as a strategy to improve performance in the Airport Security sector of PT. Angkasa Pura I Juanda International Airport Surabaya. This research is expected to provide guidance for PT Angkasa Pura in designing more effective human resource policies, focusing on developing employee competencies and improving the compensation system.
Analisis Penerapan Integrated Marine Information System (IMAIS) Pada PT Pelindo Marine Service Zahra Nur Annisa; Zsa Zsa Izazi
Journal Of Accounting and Business Volume 3 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.v3i1.187

Abstract

In a business context, the implementation of information systems is very important both inside and outside the company. This study aims to evaluate the implementation of an Integrated Marine Information System (IMAIS) based information system at PT Pelindo Marine Service. The research method used is a descriptive qualitative approach, where the author explains the problems faced and describes how the management information system is implemented at PT Pelindo Marine Service, as well as evaluating it based on existing theory. The research results show that PT Pelindo Marine Service has succeeded in implementing the information system well. A thorough evaluation needs to be carried out on aspects of data availability, suitability to business needs, regulatory compliance, operational efficiency, usage and service quality. Regular system updates are important for relevance to developing needs. System flexibility in the face of changing business environments depends on continuous evaluation to ensure effectiveness.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Masyarakat di Dinas Sosial Provinsi Jawa Timur Syahbani, Ahmad; Kartika Kusmayati, Nindya; Dhyah Wulansari
Journal Of Accounting and Business Volume 3 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.v3i1.191

Abstract

The aim of this study is to determine how public satisfaction at the Social Service Office of East Java Province is influenced by service quality. A quantitative strategy involving the investigation of hypotheses related to public satisfaction and service quality is the research technique used. The sample, consisting of 35 respondents, represents the research population, which includes individuals receiving assistance from the Social Service Office of East Java Province. A questionnaire that has been tested for validity and reliability, free from heteroskedasticity, multicollinearity, and normally distributed, is the research tool used. Data were tested using standard linear regression techniques in SPSS 29.0.2.0. The equation Y = 7.669 + 0.765X was obtained using basic linear regression analysis. The research results reveal that high-quality services significantly affect public satisfaction. The determination coefficient of 63.4% indicates that although other factors influence the remaining percentage, service quality impacts public satisfaction. This suggests that the better the service quality, the higher the public satisfaction provided. Therefore, to consistently improve the level of public satisfaction, the Social Service Office of East Java Province must continuously enhance its service quality.

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