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JABI (Journal of Accounting and Business Issues)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28281411     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait topik-topik seputar bisnis, akuntansi dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
 1   2   3   4   5 
ANALYSIS OF RICE CRACKER RAW MATERIAL INVENTORY CONTROL WITH THE ECONOMIC ORDER QUANTITY (EOQ) METHOD AT UMKM RANGGINANG RIZAL PEOPLE'S TASTES IN CIJAMBE VILLAGE JOJO JOJO; Farida Farida
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
Publisher : STIESA Press

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Abstract

This study aims to analyze the control of glutinous rice raw material inventory at UMKM Ranginang Rizal People’s Taste in Cijambe Village using the Economic Order Quantity (EOQ) method. The main problems faced by the UMKM include limited capital, simple inventory management, and high inventory costs due to conventional ordering policies. The research employed a descriptive qualitative approach combined with quantitative analysis using EOQ calculations based on procurement and usage data of raw materials in 2024. The findings show that the conventional method applied by the UMKM generated a total inventory cost of IDR 12,030,000 per year, while the EOQ method required only IDR 1,200,000 per year. Furthermore, EOQ determined an optimal order quantity of 4,000 kg with one order per year, a safety stock of 199 kg, and a reorder point of 200 kg. Therefore, implementing EOQ significantly improves inventory control efficiency and reduces annual costs
THE INFLUENCE OF SOCIAL MEDIA MARKETING (INSTAGRAM) AND SERVICE QUALITY ON TOURIST INTEREST (Study on Kampung Ikan Lembah Tanjung, Subang Regency) Devy Widya Apriandi; Anjar Gustian; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
Publisher : STIESA Press

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The development of social media, particularly Instagram, has provided new opportunities for the tourism sector to promote destinations more widely and effectively. The Fish Village of Tanjung Valley in Subang Regency is one of the tourist destinations that utilizes social media to introduce its uniqueness and natural potential. This research aims to determine the impact of Social Media Marketing through the Instagram platform and service quality on tourists' interest in visiting. The method used in this study is an explanatory survey method, with descriptive and verificative research types. The population in this study consists of tourists from Subang Regency and outside Subang who have visited the tourist attraction Kampung Ikan Lembah Tanjung Subang using Instagram social media. The sampling technique used is non-probability sampling with a purposive sampling method. Data collection was done by distributing questionnaires to 107 respondents, namely Subang tourists who have visited the tourist attraction Kampung Ikan Lembah Tanjung Subang using Instagram. The results of this research indicate that Social Media Marketing and Service Quality have a significant impact on Visit Intention both partially and simultaneously. The recommendation for the company is for Instagram account managers to be more active in responding to the audience and to hold interactions such as Q&A or polling. In the dimension of Responsiveness within Service Quality, individual attention from employees still needs to be improved through training and adding staff during busy times. The indicator of preferential interest in Visit Intention is also low, therefore, strategies to strengthen the unique appeal of the destination are needed.
The The Influence of Social Media Marketing and E-Service Quality on Customer Loyalty in the Shopee Marketplace : A Case Study of the Subang District Community Devy Widya Apriandi; Kuncorosidi Kuncorosidi; Shella Fransiska
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
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The rapid growth of e-commerce in Indonesia has reshaped shopping behavior. Shopee remains the most-used marketplace, yet customer loyalty in areas like Subang District is still inconsistent. Price competition, similar promotions, and uneven digital services make users easily switch to other platforms. This study examines the effect of Social Media Marketing (SMM) and E-Service Quality (ESQ) on customer loyalty. SMM builds engagement through social media content, while ESQ emphasizes digital service quality such as speed, reliability, and security. A quantitative method was applied by distributing questionnaires to 70 Shopee users in Subang District and analyzing data using multiple linear regression. Findings reveal that both SMM and ESQ have a positive and significant influence on customer loyalty. Better social media strategies and service quality lead to stronger user commitment. The results highlight the importance of improving customer relationships and retention in regional e-commerce markets.
THE INFLUENCE OF GREEN MARKETING MIX ON LE MINERALE PRODUCT PURCHASE DECISIONS (case study on le minerale consumers in Subang City) Sukmawati Sukma; Devy Widya Apriandy
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
Publisher : STIESA Press

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Green marketing mix plays an important role in shaping consumer preferences, particularly in industries that are highly exposed to environmental issues such as bottled drinking water. This study aims to examine the influence of the green marketing mix on purchase decisions of Le Minerale consumers in Subang City, considering the growing awareness of sustainability in consumption patterns. This research employs a quantitative method with a descriptive-verificative approach. Data were collected through questionnaires distributed to 55 respondents who had purchased Le Minerale in the past month. The descriptive analysis reveals that the green marketing mix is perceived to be in the “good” category with an average score of 87%, while purchase decisions are also categorized as “good” with an average score of 85%. The results of a simple linear regression analysis indicate that the green marketing mix has a positive and significant effect on purchase decisions, with a determination coefficient of 43.8% and a t-value of 6.556 (Sig. 0.000 < 0.05). These findings highlight that the more effectively Le Minerale implements environmentally friendly product, price, place, and promotion strategies, the higher the likelihood of consumer purchase decisions.
THE EFFECT OF JOB SATISFACTION ON THE PRODUCTIVITY OF GENERATION Z EMPLOYEES IN THE PRODUCTION DIVISION OF PT TAEKWANG INDUSTRIAL INDONESIA Putri, Revita Maulida; Sopiawadi, Mutqi
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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In the era of globalization and intense industrial competition, human resources are a key factor in organizational success. PT Taekwang Industrial Indonesia, Subang, has experienced a decline in employees from over 40,000 to 27,375 in 2023 and a high turnover rate of young workers (18.7%). This highlights the urgency of examining job satisfaction as a determinant of Generation Z employees’ productivity. This study applied a quantitative descriptive-verificative design with 35 Generation Z respondents from the Production Division. Data were collected using a Likert-scale questionnaire (8 items for job satisfaction and 5 items for productivity) and analyzed through validity and reliability tests, classical assumption tests, simple linear regression, and t-tests using SPSS 25. The results indicate that job satisfaction has a positive and significant effect on productivity. The coefficient of determination (R²) of 0.332 shows that job satisfaction contributes 33.2% to employee productivity, while 66.8% is influenced by other factors. Thus, the higher the job satisfaction, the higher the productivity achieved. The implication of this study emphasizes the need for the company to strengthen aspects of job satisfaction such as compensation, work environment, and career opportunities to reduce turnover and increase productivity.
LOCAL VALUE-BASED PERFORMANCE MEASUREMENT SYSTEM IN COFFEE CULTIVATION: A BEHAVIORAL STUDY IN COFFEE PLANTATION COMMUNITIES IN SUBANG Apriliani, Anissa; Iskandar, Riska Aditya Putri
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
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This study aims to design and analyze a performance measurement system based on local values in coffee cultivation within farmer communities in Subang, Indonesia. A qualitative approach was employed through in-depth interviews, focus group discussions, and participatory observations to explore farmers’ perceptions, community leaders’ roles, and related stakeholders’ perspectives on integrating local values into agricultural practices. The findings reveal that local values such as mutual cooperation, environmental conservation, the use of organic fertilizers, and the inheritance of traditional farming practices significantly influence farmers’ behavior in implementing sustainable agricultural methods. The farmer community has developed an informal performance measurement system that goes beyond yield quantity, incorporating social, ecological, and cultural dimensions. This local value–based system offers a more holistic and fair approach compared to conventional models, supporting agricultural sustainability, strengthening social solidarity, and increasing the economic value of coffee products. These findings are expected to serve as a basis for policy development and performance evaluation models that are relevantto local cultural characteristics.
ANALYSIS OF THE ROLE OF KNOWLEDGE MANAGEMENT IN IMPROVING THE SUSTAINABLE PERFORMANCE OF COFFEE SMEs: A CASE STUDY OF TAMANSARI COFFEE SMEs Pusvita, Della; Jayanti, Rahmah
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
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This research is motivated by the importance of knowledge management in facing business challenges and opportunities, particularly in the micro, small, and medium enterprise (MSMEs) sector. Amidst the increasingly competitive and sustainability-oriented coffee industry, the implementation of knowledge management is a key factor in improving the effectiveness and efficiency of business operations. Taman Sari Kopi, as a coffee processing MSMEs located in Subang Regency, was chosen as the study object because it has demonstrated initiative in integrating sustainability practices with independent knowledge management. The primary objective of this study is to analyze how knowledge management is applied in the context of coffee processing MSMEs, and how these practices impact business sustainability, both economically, socially, and environmentally. This study employed a descriptive qualitative approach, with data collection techniques consisting of in-depth interviews and documentation. The primary informants were MSMEs owners or managers directly involved in the production and management processes. The research results show that the implementation of good knowledge management contributes significantly to increasing production process efficiency, product innovation, and strengthening awareness of environmental and social aspects. Although there are still obstacles such as limited human resources and digital literacy, MSMEs that actively share knowledge and implement data-driven practices tend to have better sustainability performance.
Sustainable Practices and Sustainable Resource Efficiency: Case of Subang’s MSMEs Widarwati, Estu; Nurmalasari, Nunik; Zorafiyan, Devran Firmansyah; Rahmah, Nur Fika Aulia
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
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This research emphasizes the importance of implementing sustainable practices in Micro, Small, and Medium Enterprises (MSMEs) in optimizing sustainable resource efficiency. This study aims to find out the extent of sustainable practices on resource efficiency in MSMEs in Subang Regency, especially Subang District by 2025. The methodology of this study uses a quantitative method with verifiable descriptive statistical analysis, data was collected through questionnaires, literature studies, and observations with a sample of 40 respondents. The data obtained were analyzed using classical assumption tests, simple linear regression, and hypothesis tests using the SPSS 2025 analysis tool. The results showed that the implementation of sustainable practices had a significant influence on resource efficiency, with a contribution of 34.4%. Sustainable practices in MSMEs in Subang Regency, especially Subang District, have important implications that can improve the efficiency of resource use. This research can encourage MSMEs actors to be more aware of the importance of implementing sustainable practices.
The THE INFLUENCE OF PRODUCT QUALITY AND STORE ATMOSPHERE ON PURCHASE DECISIONS (CASE STUDY OF KOPI KENANGAN IN SUBANG) sania reswa, nanda; Bismantara, Bismantara
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
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This study aims to analyze the influence of product quality and store atmosphere on purchase decisions. The data analyzed were obtained from questionnaires filled out by 100 respondents who had previously purchased products from Kopi Kenangan in Subang. This research uses a descriptive verificative method with a quantitative approach. The data consist of primary data collected through questionnaires and secondary data obtained from literature studies. The sampling technique used is non-probability sampling with a purposive sampling method. The data analysis technique applied in this study is multiple linear regression analysis, supported by classical assumption tests and hypothesis testing using IBM SPSS Statistics 25. The results of this study indicate that simultaneously, product quality and store atmosphere have a significant effect on purchasing decisions, with a significance value of 0.000 < 0.05. Partially, product quality has a positive and significant effect on purchasing decisions with a t-value of 4.425 > t-table 1.985 and a significance value of 0.000 < 0.05. In addition, store atmosphere also has a positive and significant effect on purchasing decisions with a t-value of 2.914 > t-table 1.985 and a significance value of 0.004 < 0.05. The coefficient of determination (R Square) is 0.540, indicating that product quality and store atmosphere explain 54% of purchasing decisions, while the remaining 46% is influenced by other variables not examined in this study.

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