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Moh. Musleh
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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 33 Documents
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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.
Pengaruh Kualitas SDM dan Motivasi Terhadap Produktivitas Kerja Karyawan Bagian Produksi PT. Kerta Rajasa Raya Hilmi Putra, Muhammad; Sri Umiyati; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 2
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.v2i2.92

Abstract

This study aims to determine and examine the effect of HR quality (X₁) and Motivation (X₂) on Employee Productivity (Y) in the production division of PT. Kerta Rajasa Raya by using the type of research asositif using quantitative method by using a casual relationship approach. The total population of the study was 190 with a total sample of 66 production employees using multiple linear regression analysis techniques. The results of the analysis of this study prove partially (t test) the variable HR Quality (X₁) by obtaining a significant value of 0.005 <0.05 and tcount (-2.889) > ttable (1.999) which has a negative effect or opposite direction and is significant, while the variable Motivation (X₂) by obtaining a significant value of 0.001 <0.05 and tcount (3.540) > ttable (1.999) which is a positive or unidirectional and significant effect. And simultaneously (Test F) by obtaining a significant value of 0.000 <0.05 while the value of Fcount 10.102 > Ftable 2.751 means that it has an effect and is significant on Employee Productivity.
Pengaruh E-Service Quality dan Customer Satisfaction Terhadap Customer Loyalty pada Konsumen Grab di Fisip Universitas Hang Tuah Surabaya Giovanni, Lawrenzia; Winarto
Journal Of Accounting and Business Volume 2 Nomor 2
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.v2i2.98

Abstract

Customer loyalty is an important aspect for service/product provider companies because it is one of their valuable asset. There are also several aspects related to customer loyalty such as e-service quality and customer satisfaction. This study aims to examine the effect of e-service quality and customer satisfaction on customer loyalty among Grab consumers at FISIP Hang Tuah University, Surabaya. This research was conducted on Grab consumers at the Faculty of Social and Political Sciences, Hang Tuah University, Surabaya. There are subjects taken using a purposive sampling technique totaling 65 people. The data analysis technique used is multiple linear regression. Based on the results of hypothesis testing found a significant value of 0.000, sig <0.05, otherwise the correlation coefficient value is 40.705, which means that the t count is greater at N = 65 and a significance level of 5%, namely 2.75 (40.705 > 2.75) The result shows that the e-service quality and customer satisfaction variables have a positive and significant effect on customer loyalty. This means that the higher the service quality, the higher the customer loyalty. E-service quality and customer satisfaction have an effect of 55% on customer loyalty, the remaining 45% is influenced by other factors.
Analisis Kinerja Keuangan pada Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Menggunakan Metode Economic Value Added dan Market Value Added Putri, Avirdha; Chazan Azari; Winarto
Journal Of Accounting and Business Volume 2 Nomor 2
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.v2i2.122

Abstract

The pharmaceutical industry experienced growth from 2019 to 2021, driven by increased demand for medicines. However, in 2022, the growth of the pharmaceutical industry slowed down due to the impact of the Covid-19 pandemic in Indonesia. This research aims to describe the financial performance conditions of pharmaceutical sub-sector companies, measured using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The research method used is a quantitative method with a descriptive approach. The type of data used is secondary data obtained from the website www.idx.co.id. The sample selection was carried out using purposive sampling technique, resulting in a total of 10 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period from 2019 to 2022. The results of the financial performance analysis of companies using the EVA method indicate that pharmaceutical sub-sector companies have a good performance as they were able to generate a positive Economic Value Added (EVA > 0), signifying that the companies generated profits greater than the cost of capital, thus indicating good financial performance. Meanwhile, the financial performance analysis using the MVA method shows that pharmaceutical sub-sector companies were able to produce a positive Market Value Added (MVA > 0), indicating that the performance of the pharmaceutical sub-sector is in a good condition as the market value of the companies experienced an increase that exceeds the total capital invested by shareholders.
Menghadapi Tantangan Bisnis: Optimalisasi Analisis Beban Kerja dan Perencanaan Kebutuhan Tenaga Kerja Julia Puspita; Arfah; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 2
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.v2i2.124

Abstract

To overcome fierce competition in the industrial and service sectors, companies strive to maintain their existence and maximize their business activities. However, no matter how perfect the technical and economic aspects are, a company without a qualified workforce will not be able to achieve its set goals. One of the efforts to create human resources that can generate optimal performance is by managing human resources professionally. Workload analysis becomes one of the efforts that companies must undertake to balance workforce needs with company demands and opportunities. It is important to conduct workload analysis and plan workforce needs to maintain workforce performance within the company. This research adopts a qualitative approach that applies an interactive approach, focusing on the interaction between researchers and informants. The focus of this research is to analyze workloads and plan workforce needs. The research subjects consist of three individuals working in the finance field and an HSE Coordinator. Based on the findings and analysis conducted, it can be concluded that there is a workload exceeding the normal limits imposed on the workforce in the finance department. Additional workloads, working hours, and achievement targets beyond responsibilities that are not balanced with compensation and additional workforce will hurt workforce performance in the company.
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.

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