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Moh. Musleh
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INDONESIA
Journal of Accounting and Business
Published by Universitas Hang Tuah
ISSN : -     EISSN : -     DOI : https://doi.org/10.30649/jab.v1i2
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 15 Documents
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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 Maulia Mustafani Sujaka Putri; 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 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).
Pengaruh Stres Kerja Terhadap Kinerja Karyawan pada Masa Pandemi Covid-19: Studi Literatur Izzaura Windayani Putri Zulkarnain; 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.
Analisis Perilaku Konsumen Produk Fashion Local Brand Erigo dalam Memutuskan Pembelian Online melalui E-commerce Shopee Muhammad Ruslan Zamzami Fahmi; 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.

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