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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.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
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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.
Analisis Attraction, Amenities, Accessability dan Ancillary Dalam Penawaran Produk Ekowisata di Pantai Klayar Edhy Purwanto, Firdiansyah Nugroho; Agus Subianto; Herman
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.v2i2.145

Abstract

Klayar Beach is one of the tourist destinations in Pacitan Regency which is being developed in the form of ecotourism through collaboration between stakeholders and strengthening their interactions. The number of visitors to Klayar Beach in the last 4 years has seen an increase and decrease in unstable tourists, but it is still the highest number of tourists in Pacitan Regency. This is inseparable from the management of the Klayar Panti which can attract tourist visits related to the aspects of offering 4A tourism products (attraction, amenities, accessibility, and ancillary). The purpose of this research is to describe and analyze the aspects of ecotourism product offerings at Klayar Beach. The approach used in this research is qualitative by using descriptive method. The data used in this study are primary data and secondary data, namely the results of interviews, observations, and documentation. The result of the research is that there is a tourist attraction which is an unspoiled natural resource with an ocean flute icon which is the hallmark of Klayar Beach. In terms of the amenities component of Klayar Beach, it seems that it has not met the needs of tourists due to the lack of adequate accommodation infrastructure development, such as hotels and restaurants that do not yet exist on Klayar Beach. Likewise, access to Klayar Beach can only be accessed by land travel, lack of transportation such as airports and ports, the last component that supports tourist activities, namely Klayar Beach, has been managed by the local government through the Pacitan DISPARBUDPORA in collaboration with POKDARWIS in Sendang Village. The supporting factors are in the attraction because there is an oceanic flute as an icon of Klayar Beach while the inhibiting factors are still not fulfilled from the aspects of amenities, ancillary and accessability.
Pengaruh Labelisasi Halal dan Harga Terhadap Keputusan Pembelian: Studi Pada Produk Susu Sapi Merek Tharwa Ramadhani, Nurul; Herman; Febrina Hambalah
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.v2i2.151

Abstract

This research was conducted to find out how much influence Halal Labeling and Prices have on Purchasing Decisions for Tharwa Brand Cow's Milk products. This research was conducted using quantitative methods. This research was conducted in Surabaya with the criteria of respondents being all buyers of Tharwa Cow Milk. The sampling technique was carried out using non-probability sampling and accidental sampling techniques with a sample of 96 respondents, and data analysis using multiple linear regression analysis with the help of SPSS (Statistical Program for Social Science) Version 25.0. The results of this study can be concluded that: 1) halal labeling has no significant effect on purchasing decisions; 2) price has a significant effect on purchasing decisions; 3) Halal labeling and price together have a significant effect on product purchasing decisions on Cow's Milk
Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Berwisata Pada Taman Hiburan Pantai (THP) Kenjeran Surabaya Samulana, Vela; Herman; Chasan Azari
Journal Of Accounting and Business Volume 3 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.v3i2.158

Abstract

Traveling decisions for tourists are influenced by various marketing mix factors including Product, Price, Location, Promotion, People, Process, and Physical Evidence. Of these various factors have an important role in improving travel decisions. The problem in this study is the effect of the service marketing mix on travel decisions at the Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The purpose of this study was to determine and analyze the effect of the service marketing mix on travel decisions at Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The population used in this study were all tourists at Kenjeran Surabaya Beach Amusement Park (THP). The sample used amounted to 96 respondents. This study uses quantitative methods with an associative approach, the sampling technique used is Incidental Sampling. The statistical analysis used in this study is the data instrument test, classical assumption test, multiple linear regression test, hypothesis testing using the t-test, f test, and the coefficient of determination using SPSS 25 for Windows. The results of testing with the t-test and f-test concluded that the variables of Product, Price, Location, Promotion, People, Process, and Physical Evidence simultaneously and partially had a significant effect on travel decisions. The test results with the Coefficient of Determination (R2) using Multiple Regression concluded that the influence of the seven variables, namely Product, Price, Location, Promotion, People, Process, and Physical Evidence was 92.1%.
Pengaruh Work Life Balance dan Lingkungan Kerja Terhadap Kinerja Karyawan (Studi Pada Karyawan Demandailing Cafe and Eatery) Andrianto, Aan; Arfah
Journal Of Accounting and Business Volume 3 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.v3i2.178

Abstract

This study aims to examine the influence of work life balance and work environment on employee performance in the study of Demandailing Cafe and Eatery employees. This research method is quantitative research and the sampling technique in this research uses a questionnaire. The number of samples used was 67, using the Random Sampling method. Data test analysis uses multiple linear regression and hypothesis testing includes the t test and F test. The t test shows that the t count is 2.808 ≥ t table 1.999 Sig value. 0.007 ≤ 0.05 shows that Work Life Balance has a significant effect on employee performance and t count is 3.441 ≥ t table 1.999 and the Sig value. 0.001 ≤ 0.05 then the Work Environment variable has a partial and significant influence on Employee Performance. The calculated f result is 15.344 ≥ f table 3.14 and the sig value. 0.000b ≤ 0.05, then the results of this study indicate that Work Life Balance and Work Environment significantly influence employee performance.
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.

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