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Contact Name
Moh. Musleh
Contact Email
musleh.mohammad@hangtuah.ac.id
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+6281232070297
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jab@hangtuah.ac.id
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Jl. Arif Rahman Hakim No.150, Surabaya
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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.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 6 Documents
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Search results for , issue "volume 4 nomor 1" : 6 Documents clear
Pengaruh Store Atmosphere, Harga dan Kelengkapan Produk Terhadap Keputusan Pembelian Konsuemn Pada Farina Femme Beauty Store 'Illiyyun, Labibah
Journal Of Accounting and Business Volume 4 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.v4i1.202

Abstract

The development of the cosmetics industry has led to increasingly fierce and competitive business competition. This demands business actors to determine the right strategies to remain competitive. One such strategy is to develop innovations, such as focusing on store atmosphere and environment. Additionally, pricing and product variety are important marketing tools to attract consumer interest. This study aims to determine the influence of store atmosphere, pricing, and product variety on purchasing decisions, with Farina Femme Beauty Store as the research object. The study employs a quantitative approach using a survey method and SPSS as the analytical tool. The primary data was collected through respondents' answers to a questionnaire comprising 31 questions. Data collection was conducted by distributing the questionnaire to respondents who had purchased products at Farina Femme Beauty Store. The sampling technique used was probability sampling with the simple random sampling method, calculated using Lemeshow formula, resulting in a total sample of 100 respondents.The results of this study indicate a significant partial effect of store atmosphere on purchasing decisions, with a tvalue of 4.427 > ttable of 1.988. Pricing has a negative partial influence on purchasing decisions, with a tvalue of -4.326 < ttable of 1.988. Product variety has a significant partial effect, with a tvalue of 10.096 > ttable of 1.988. Simultaneously, store atmosphere, pricing, and product variety significantly influence purchasing decisions, with an Fvalue of 86.566 > Ftable of 2.70. It is hoped that Farina Femme Beauty Store can enhance and maintain its store atmosphere, pricing, and product variety to attract more consumers and improve purchasing decisions.
Sistem Informasi Pemasaran Berbasis Web Studi Pada Rainbow Tour and Transport Restyafani, Fais; Winarto
Journal Of Accounting and Business Volume 4 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.v4i1.205

Abstract

This study examines the design of a web-based marketing information system for Rainbow Tour and Transport, a travel agency based in Surabaya. The increasing use of the internet in Indonesia presents a significant opportunity for businesses to expand their reach and improve service efficiency through digital platforms. This research aims to address limitations in the current promotional methods, which rely primarily on social media, by developing a comprehensive website to enhance accessibility, provide detailed information, and facilitate customer interactions. Using a descriptive qualitative approach and the prototype system development method, this study designed and implemented a user-friendly website. Key features include service and tour package details, an interactive interface, and a contact section for easy communication. The results indicate that the web-based system significantly improves information dissemination and streamlines the booking process, promoting better customer engagement and operational efficiency. This study highlights the importance of integrating technology into traditional marketing practices for business growth in the digital era.
Analisis Modal Kerja Terhadap Profitabilitas PT. Unilever Indonesia Tbk Yang Terdaftar Pada BEI (2019-2023) Nanda Satria, Gusti
Journal Of Accounting and Business Volume 4 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.v4i1.210

Abstract

This study aims to analyze the effect of working capital on the profitability of PT Unilever Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Working capital is measured using the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CaR), while profitability is measured using the Operating Profit Margin (OPM). Effective working capital management is essential to maintaining the company's liquidity, supporting operational activities, and improving profitability. This research employs a quantitative descriptive approach using secondary data obtained from the annual financial statements of PT Unilever Indonesia Tbk published by the Indonesia Stock Exchange and the company's official website. The data were analyzed using descriptive analysis to examine changes in working capital and profitability over the five-year observation period. The results indicate that working capital experienced fluctuating changes, as reflected in the Current Ratio, Quick Ratio, and Cash Ratio. These fluctuations affected the company's profitability, particularly its Operating Profit Margin, indicating that the effectiveness of working capital management plays an important role in generating operating profit. This study provides empirical evidence that changes in working capital components influence the company's financial performance and can serve as a reference for management in optimizing working capital policies to improve profitability.
Pengaruh Penggunaan E-Wallet Dan Gaya Hidup Terhadap Pola Belanja Mahasiswa STIE Mahardhika Surabaya Nova Rahma Dhani; Laura Sitho Devi; Talabiah Susilowati; Nindya Kartika Kusmayati
Journal Of Accounting and Business Volume 4 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.v4i1.214

Abstract

In today's digital era, the use of e-wallets is increasingly widespread and has begun to influence shopping habits, especially among students. Along with changes in lifestyle that are increasingly consumptive, shopping patterns have also shifted. This study raises two main factors, namely E-Wallet Use and Lifestyle, to see their influence on the shopping patterns of STIE Mahardhika Surabaya students. The approach used is quantitative with a survey method, where data was obtained through a questionnaire from 55 respondents and analyzed using multiple linear regression through SPSS. The results of the F test show a significance value of t table 2.007, while the lifestyle variable has a significance value of 0.003, with a calculated t of 3.109 which is greater than the t table 2.007. Therefore, it can be concluded that both have a significant partial influence on student shopping patterns
Pengaruh Pengalaman Kerja Dan Jenjang Pendidikan Terhadap Fresh Graduate Di Surabaya Ardi Armadani; Dheraya Ananda DwiNov; Vizenchia Millian Letlora; Nindya Kartika Kusmayati; Taufik Kurniawan
Journal Of Accounting and Business Volume 4 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.v4i1.217

Abstract

This research aims to determine whether work experience and education level have an impact on the job readiness of fresh graduates in Surabaya. The main focus of this research is the challenges that fresh graduates will face when entering the workforce, where work experience and educational background often become factors to consider in the recruitment process. The approach we used in this research is quantitative, with data collection methods carried out through the distribution of questionnaires to fresh graduates in the city of Surabaya. The collected data were analyzed using multiple linear regression techniques to see whether the influence of the two independent variables, both simultaneously and partially, on the dependent variable. The results of the analysis show that work experience and educational level significantly and positively affect the job readiness of new graduates. However, individually, work experience contributes more significantly compared to the level of education. In this case, it can be shown that companies in the city of Surabaya place more emphasis on the practical aspects possessed by candidates. This research is expected to provide an overview for new graduates in preparing themselves to enter the workforce, as well as serve as input for educational institutions in designing curricula that align with the current needs of the industry.
Analisis Pengendalian Persediaan Bahan Baku Pada Perusahaan PT.Kampung Coklat Blitar Pranowo, Shakila Aprilia; Arfah
Journal Of Accounting and Business Volume 4 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.v4i1.230

Abstract

This study aims to analyze the inventory control system of cocoa beans at PT Kampung Coklat Blitar and evaluate the implementation of optimal ordering and storage. The research used a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results show that the company orders raw materials routinely without optimal calculation, causing high annual ordering costs and risk of stock shortages. Using the Economic Order Quantity (EOQ) method, the optimal order quantity is 36 tons per transaction, with a frequency of 10 times per year and a savings of Rp16,724,470. The study concludes that EOQ improves inventory efficiency in the company.

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