cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
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.v3i1
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 36 Documents
 1   2   3   4 
Sistem Pendukung Keputusan Penerimaan Karyawan dengan Metode Simple Additive Weighting Berbasis Website Nabilla Aulia Nisa; Winarto
Journal Of Accounting and Business Volume 1 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.v1i2.75

Abstract

Within the scope of an organization, human resources are needed. Human resources are used as organizational assets to improve the performance of their organizations, one of which is maintaining their company assets to continue to reform, namely by finding or recruiting new employees according to the needs of the company. Along with the times and industry competition, companies are expected to use technology to significantly increase efficiency and effectiveness so as to compete with other companies. One of the uses of technology to help the company's activities to be efficient and effective is the process of recruiting new employees by using online website-based technology information systems. The use of website-based information technology information systems is modeled in the model of multiple attribute decision making (MADM) which is to look for a number of alternatives to certain criteria and choose based on the best rankings. In MADM modeling there are several methods that are used as calculations, namely, Simple Additive Weighting Method (SAW), Weighted Product (WP), ELECTRE, Technique for Order Preference by Similarity to Ideal Solution (TOPSIS), and Analytic Hierarchy Process (AHP). The decision support system in this study uses the Simple Additive Weighting Method (SAW)method. In this case, prospective new employees will be compared to each other in each assessment of criteria and sub-criteria and weight values that have been determined by the company. The results of this system that has been designed result in a decision support system to determine who the prospective employees who qualify in the administrative stage
Pengaruh Iklan dan Promosi Penjualan di Instagram terhadap Keputusan Pembelian Produk Serum Wajah Scarlett Whitening Yohanah Natalia; Herman; Chasan Azari
Journal Of Accounting and Business Volume 1 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.v1i1.76

Abstract

Advertising and sales promotion is one of the promotional activities that may be carried out during the Covid-19 pandemic. Scarlett Whitening is a local skincare brand that is in great demand by Instagram users. Currently, Scarlett Whitening is the brand with the most Instagram followers compared to other local skincare Instagram followers. This study aims to determine how much influence advertising and sales promotions on Instagram have on purchasing decisions for Scarlett Whitening facial serum products. The population in this study are Scarlett Whitening consumers. The sample in this study were 100 respondents. This type of research is quantitative. Sources of data used are primary data and secondary data. Data collection techniques using a questionnaire with five alternative answers. The stages carried out in this research are validity and reliability tests. Then to test the hypothesis, multiple linear regression tests were carried out, then the individual parameter significance test (t statistical test), simultaneous significance test (f statistical test), the coefficient of determination (R2) and multiple correlation coefficients were carried out. The results of the regression analysis in this study indicate that advertising and sales promotions have an effect on purchasing decisions with the equation Y= 2.531 + 0.236 X1 + 0.534 X2. Sales promotion variable is the most influential variable on purchasing decisions, which is equal to 0.534. The advertising variable is the variable that has the least effect on purchasing decisions, which is 0.236. The results of the f (simultaneous) test show that the advertising and sales promotion variables have an effect on purchasing decisions
Pengaruh Kinerja Keuangan dan Modal Intelektual terhadap Nilai Perusahaan: Studi pada Perusahaan Basic Industry and Chemicals yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Putri, Maulia Mustafani Sujaka; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 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.v1i2.77

Abstract

The company value is the expectation of stakeholders. If it has good value, the stakeholders will have good welfare. There are two factors that affect the company value, namely external and internal factors. This study indicates the company value as dependent variable which is measured using price book value. This measurement compares stock price with the book value. The independent variables are financial performance and intellectual capital. Financial performance is measured using the current ratio, dept to equity ratio, and return on equity ratio. Whereas, intellectual capital uses the measurement of value-added intellectual coefficient (VAIC). The purpose of the study is to determine and examine the effect of financial performance and intellectual capital on the company value in basic and chemical industries listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019. There are twenty-seven basic and chemical industries that have been selected using a census method. The data using descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis. The result of the study indicates financial performance and intellectual capital simultaneously affect the company value. However, financial performance which is measured using CR and ROE, shows significant negative effect on the company value. Furthermore, financial performance which is measured using ROE, has significant positive effect on the company value. The result also indicates that intellectual capital has negative effect on the company value
Pengaruh Layanan Food delivery O2O (Online to Offline) Terhadap Keputusan Pembelian dengan Electronic Word of Mouth (E-WOM) Sebagai Variabel Dummy Hestika Dwi Mukti; Febrina Hambalah
Journal Of Accounting and Business Volume 1 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.v1i1.78

Abstract

The advanced technology is one of the reasons to create an easy beverage transaction through online system and to get information from social media, such as Electronic Word of Mouth (E-WOM) and Food delivery service platform (O2O). Thai Tea beverage business “nyot-nyot” in MERR, Surabaya has partnership with Grab Food to provide Food delivery service for costumer transactions. Electronic Word of Mouth (E-WOM) is a promotional media that has been widely used by the public. The media is able to ease in finding out information about the advantages and disadvantages of products for purchase decision. The study aims to determine the effect of Food delivery service (O2O) and Electronic Word of Mouth (E-WOM) as the simulated variables toward purchase decision in Thai Tea beverage business. The study uses primary data from online questionnaire. The data are taken from thirty customers. Whereas, data collection technique is obtained through questionnaire with 12 statement items. Furthermore, the items are measured using Likert scale of 1 to 5 to know the validity and reliability. The subjects of the study are the costumer who have purchased the beverage onsite or online using Food delivery service (O2O) in Grab Food. Data analysis techniques apply multiple linear regression and partial test to answer the hypothesis. The result indicates that Food delivery service (O2O) does not have positive influence on purchase decision (0.065 > critical significance 0.05). The result of Electronic Word of Mouth (E-WOM) has significant effect on purchase decision (0.045 < critical significance 0.05). The coefficient of determination is 21.7% for Food delivery service (O2O) and Electronic Word of Mouth (E-WOM) toward purchase decision. Whereas, 78.3% is explained by other factors.
Pengaruh Keputusan Pendanaan, Investasi, dan Dividen Terhadap Nilai Perusahaan Laily Zulfa Rachmawati; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 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.v1i1.79

Abstract

Tight competition in the business world causes every company to compete intensely, especially for market opportunities. Efforts that can be made by the company are through increasing the value of the company so the company’s goals are achieved. A company value’s can increase through several relevant financial decisions such as funding, investment, and dividend decisions. Funding decisions in the study were measured by the debt to Equity Ratio (DER), investment decisions were measured by Capital Expenditure to Book Value of Assets (CPA/BVA), and dividend decisions were measured by Dividend Payout Ratio (DPR). The purpose of this study is to determine the effect of funding, investment, and dividend decisions on the value of companies on infrastructure, utilities, and transportation sector companies listed on the IDX for the period 2017-2019. Samples in this study are 10 companies are obtained. The data analysis technique used is multiple linear regression. This study result showed that DER, CPA/BVA, and DPR simultaneously or together affect a firm’s value.
Pengaruh Persepsi Kemudahan dan Persepsi Kegunaan Terhadap Keputusan Menggunakan Ovo Payment di Tunjungan Plaza Surabaya Prety Indah Sari; Winarto
Journal Of Accounting and Business Volume 1 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.v1i1.80

Abstract

The purpose of this study was to analyze the effect of perceived convenience and perceived usefulness on the decision to use OVO Payment at Tunjungan Plaza Surabaya. The research population is Matahari Store consumers in Tunjungan Plaza Surabaya who transact using OVO payments. The sample consists of 100 OVO payment users at Matahari Store Tunjungan Plaza Surabaya. Data analysis was performed by multiple linear regression analysis. The results showed that perceived convenience has a significant influence on the decision to use OVO payment at Tunjungan Plaza Surabaya, perceived usefulness has a significant influence on the decision to use OVO payment at Tunjungan Plaza Surabaya, perceived convenience and perceived usefulness have a significant influence on the decision to use OVO payment at Tujungan Plaza Surabaya. Other results show that the perception variable is the dominant variable that influences the decision to use OVO payment.
Analisis Pengaruh Kreativitas Iklan dan Endorser Terhadap Keputusan Pembelian Online di E-commerce Shopee Sofiana; Febrina Hambalah
Journal Of Accounting and Business Volume 1 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.v1i1.81

Abstract

The problems in online purchasing decisions those are made by someone on Shopee e-commerce can be influenced by the advertising creativity and the use of endorsers or the celebrity influencers are as promotional strategies. For this reason, Shopee e-commerce must have creative advertising concepts and choose the right endorser to be able to attract the consumers make online purchases on Shopee e-commerce, it is especially for millennials who are considered the people who make the most purchases online. This study aims to describe how the influence of Advertising Creativity and Shopee Endorser on Online Purchase Decisions in E-commerce on Business Administration Students, Hang Tuah University of Surabaya. The research method that is used in this study, it is quantitative with the data analysis that is used in the form of statistics/quantitative or numbers. The results showed In accordance with the results of the calculation of the variable regression coefficient, the constants of each Advertising Creativity (X1) and Endorser (X2) variables show a positive value, thus there is a unidirectional effect between these variables and Purchase Decisions (Y) on Shopee e-commerce. In accordance with the results of the multiple correlation test (R) shows the result that is 0.842 and guided by the correlation coefficient 0.90-1000 = very strong, thus it can be concluded that there is a very strong relationship between Advertising Creativity (X1) and Endorser (X2) variables on Purchase Decisions (Y) on Shopee e-commerce. The results of the t-test and f-test together show that the results of each variable simultaneously and partially have a positive and significant effect on Purchase Decision (Y) on Shopee e-commerce
Pengaruh Komunitas dan Ekuitas Merek Terhadap Minat Pembelian Ulang Motor Sport Kawasaki di Sidoarjo (Studi Pada Komunitas SINEVO) Shofi Asyaduddin Sakti; Febrina Hambalah; Herman
Journal Of Accounting and Business Volume 1 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.v1i1.82

Abstract

This study aims to examine the influence of brand community and equity on the intention to repurchase Kawasaki motorcycle sport products in Sidoarjo in the study of the SINEVO (Sidoarjo Ninja Evolution) community. The data analysis technique used multiple linear regression technique, saturated sampling technique. Data collection techniques used observation or observation techniques, and questionnaires (questionnaires). Furthermore, the research data was processed using SPSS version 23. The results of multiple linear regression analysis showed that the coefficient of determination was 0.789 so that it was stated that brand community and brand equity were able to influence repurchase interest by 79%. The regression coefficient values are all positive, namely 3.180 for the constant, 0.221 for the brand community, and 0.282 for the brand equity. While the results of the F test showed a significance value of 0.000 <0.05, indicating that this regression model was feasible to use. The results of the hypothesis test explain that the t-test of the brand community variable obtained a significance value of 0.010, and the brand equity variable of 0.000 so that it can be concluded that brand community and brand equity have a positive and significant effect on repurchasing interest in Kawasaki sport motorbikes in Sidoarjo, a case study on the SINEVO community (Sidoarjo Ninja Evolution).
Analisis Perilaku Konsumen Produk Fashion Local Brand Erigo dalam Memutuskan Pembelian Online melalui E-commerce Shopee Fahmi, Muhammad Ruslan Zamzami; 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.
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.

Page 1 of 4 | Total Record : 36

 1   2   3   4 

Filter by Year

2022 2024


Reset
Filter By Issues
All Issue Volume 3 Nomor 2 Volume 3 Nomor 1 Volume 2 Nomor 2 Volume 2 Nomor 1 Volume 1 Nomor 2 Volume 1 Nomor 1