cover
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,
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.
Articles 36 Documents
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 Strategi Pemasaran dalam Meningkatkan Omzet Penjualan di Howie Coffee & Eatery Surabaya Olivia, Jessica; 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 Stres Kerja Terhadap Kinerja Karyawan pada Masa Pandemi Covid-19: Studi Literatur Zulkarnain, Izzaura Windayani Putri; Moeheriono
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.v1i2.105

Abstract

Coronavirus Disease has hit Indonesia in 2019, this pandemic has had a major impact on aspects of work in Indonesia. There are many fields that have been affected by this pandemic, one of which is in the field of employment. Many employees experience work stress during this pandemic, the main causes of work stress are workload, work time and work environment coupled with the Covid-19 pandemic conditions which limit the space to move so that it increases feelings of tirednessand boredom, pressure due to deadlines that will later affect employee performanceThis research is a literature study that discusses the Effect of Work Stress on Employees Performance During the Covid 19 Pandemic. The type of data used is secondary data, namely data obtained indirectly, this research data was obtained from 12 journals, 5 thesis and 1 proceedings, internet and other relevant sources that examine work stress during the Covid-19 pandemic and this study uses 15 theories that explain work stress and employee performance. This study aims to analyze the effect of work stress on employee performance and analyze stressors that affect employee performance during the pandemic. The results of the study show that job stress has an influence on employee performance. Work stress can have a positive and negative effect on employee performance. Work stress has a positive effect if an employee considers a stress to be a challenge and motivation so that employees can develop and be more responsible for their work, this can increase the level of employee performance, but if the stress experienced by employees has a negative effect it can reduce employee performance, because employees consider that stress is a demand, obstacle and pressure so that it can cause employees to feel depressed, easily tired and even make employees lazy to work.
Analisis Penilaian Kinerja Karyawan Studi pada Waiters Cafe Belly Buddy dengan Metode Behaviorally Anchor Rating Scale (BARS) Rizal Nazarudin A; Herman; Arie Ambarwati
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.v1i2.106

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 Good Corporate Governance terhadap Manajemen Laba pada Perusahaan dalam Notasi Khusus yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018 – 2020 Dzikrina Indriani; 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.v1i2.107

Abstract

Corporate governance can be interpreted as a corporate control mechanism where the mechanism focuses on financial management managed by financial managers in order to gain profitability in order to attract investors. This study aims to determine the effect of Good Corporate Governance (GCG) on earnings management in companies listed on the Indonesia Stock Exchange for the period 2018 – 2020, simultaneously. The data analysis method in this study used a simple linear regression model. Based on the results of the study, it shows that the variable of Good Corporate Governance has a significant effect on earnings management simultaneously.
Pengaruh Sponsorship dan Brand Ambassador terhadap Purchase Intention dengan Brand Image sebagai Variabel Intervening: Shopee sebagai Sponsor Utama Liga 1 Indonesia dan Cristiano Ronaldo sebagai Brand Ambassador Diza Nur Alinda; Herman; Febrina Hambalah
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.v1i2.108

Abstract

This study aims to determine the effect of sponsorship and brand ambassador on purchase intention with brand image as an intervening variable at Shopee as the Main Sponsor of Liga 1 Indonesia and Cristiano Ronaldo as a Brand Ambassador. The method used in this research is quantitative research with explanatory research type. The research was conducted on residents of eastern Surabaya with the criteria that they have never purchased Shopee, know the Shopee League 1 football match, and know Cristano Ronaldo as Shopee's Brand Ambassador with a total of 90 research respondents. The sampling technique for nonprobability sampling was purposive sampling technique and used sample size guidelines according to Hair et al (2014). The data collection technique used a questionnaire using the Structural Equation Modeling (SEM) data analysis technique with the student version of the SmartPLS 3.2.7 analysis tool. The results of this study indicate that: 1. Sponsorship affects Purchase Intention 2. Brand Ambassador does not affect Purchase Intention 3. Sponsorship does not affect Brand Image 4. Brand Ambassador affects Brand Image 5. Brand Image affects Purchase Intention. 6. Brand Image as an integration variable does not indirectly affect the relationship of Sponsorship and Purchase Intention 7. Brand Image as an integration variable indirectly affects the relationship between Brand Ambassador and Purchase Intention.
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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