Journal of Economy, Accounting and Management Science (JEAMS) <p><strong> </strong><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;"><strong>J</strong>ournal of <strong>E</strong>conomy, <strong>A</strong>ccounting and <strong>M</strong>anagement <strong>S</strong>cience (<strong>JEAMS</strong>)</span></span> is an international reputable journal published twice a year by the Faculty of Economics, Merdeka University Surabaya, Indonesia.</p> <p>This journal is a field of development, promotion and understanding of economics in a broad sense, including issues related to management and accounting, so that world experts and related institutions are informed about research in Economics, banking and financial economics, economic management, legal economics, entrepreneurship and business, economic thinking, insurance and accounting</p> en-US (Novelia Asita) (Mahrus Ali) Thu, 30 Mar 2023 00:00:00 +0700 OJS 60 The Effect of Operating Cash Flow And Book Value On Financial Distress <p>Competition in every company at this time is required to manage the business well and do new things in order to compete to maintain its business continuity. Companies that lose competitiveness will lose money and can experience financial distress. The research aims to analyze the impact of operating cash flow and book value on financial distress in state-owned companies listed on the IDX for the period 2009-2019. The research sample is a state-owned company that publishes financial statements in the 2009-2019 period in a row. The research uses a quantitative approach with a causal method. Multiple regression with SPSS was used in data analysis. The results of the study concluded that operating cash flow partially had a significant impact on financial distress. Book Value partially has insignificant impact on Financial Distress.</p> Ramadhan Isya Mahendra, Mahendra, Pujiono Copyright (c) 2023 Ramadhan Isya Mahendra, Mahendra, Pujiono Thu, 30 Mar 2023 00:00:00 +0700 The Effect of Service Quality, Company Image, And Experiental Marketing On Consumer Loyalty of Ace Hardware BG Junction Surabaya <p>The purpose of this study is to determine the effect of Service Quality, Company Image and Experiential Marketing on Consumer Loyalty of ACE Hardware BG Junction Surabaya simultaneously and partially. The analysis technique uses Multiple Regression Test (multiple regression) with the SPSS program. The results showed that the variables of service quality, company image and experiential marketing had a joint or simultaneous effect on customer satisfaction at ACE Hardware at BG Junction Surabaya. For Service quality has a positive and significant influence on customer satisfaction. Company image does not have a positive and significant effect on customer satisfaction. Experiential marketing has a positive and significant influence on customer satisfaction.</p> Chairul Huda, Novelia Asita Mranani , Supartini Copyright (c) 2023 Chairul Huda, Novelia Asita Mranani , Supartini Thu, 30 Mar 2023 00:00:00 +0700 The Effect of Motivation, Work Environment and Discipline on Employee Productivity <p>Human resources in the company need to be managed properlyprofessional in order to realize a balance between the needs of employees with the demands and capabilities of the company's organization. Increased productivity can be realized, if the leadership of the company correctly understands the determining factors for the success of increasing work productivity. Because every employee has the right to get fair appreciation from their leaders as a reciprocal of the services provided, so that it can encourage employees to be more motivated in their work.Work. The purpose of this study is to determine the effect of motivation, work environment and discipline simultaneously and partially on the work productivity of Letisia Gallery employees in Jombang. The sample of this research is Letisia Gallery employees in Jombang, with a total sample of 35 respondents. The analysis technique uses Multiple Linear Regression with the or program<em>software </em>SPSS. The results of the study show that simultaneously (simultaneously) it shows that motivation, work environment and discipline have an effect on employee work productivity, partially motivation and work environment have a positive and significant influence on employee work productivity, while partially discipline has no significant effect positive and significant to the work productivity of employees.</p> Fajar Purwanto Copyright (c) 2023 Indah Melisa Putri, Yanna Eka Pratiwi Thu, 30 Mar 2023 00:00:00 +0700 Analysis of Accounting Information Systems In Merchantability Inventory Control In CV. Multicraft <p><em>The objectives to beachieved in this study are : to datermine the extent to which the accounting information system for controlling merchandise inventory is carried out effectively and efficiently on CV. MULTICRAFT. The steps to achieve the objectives of this research are : 1. Analysis the accounting information system for internal control of merchandise inventory on CV. MULTICRAFT, 2. Identify the problems and causes by CV. MULTICRAFT. From the results of the research and analysis carried out, it can be concluded that : 1. With the procedures that have been carried out, there are still some problems in CV. MULTICRAFT, the number of stock items is a lot different, and the inventory of merchandise is insufficient, 2. The occurrence of dual functions and the volume of work that high, which makes work inefficient, 3. There are 5 Standard Operating Procedure (SOP) that can be applied in the company so that the company’s internal control can be more optimal and better. </em></p> Aulia Wahyu Widya Putri, Yanna Eka Pratiwi, Siwidyah Desi Lastianti Copyright (c) 2023 Aulia Wahyu Widya Putri, Yanna Eka Pratiwi, Thu, 30 Mar 2023 00:00:00 +0700 Determinants Customer Loyalty : Price Perception, Promotion, and Service Quality <p><em>The purpose of this study is to ascertain the impact of price perception, promotion, and service quality on customer loyalty at Sanrio Mojokerto supermarkets. This study is an example of a survey study. The people who shop at Sanrio Mojokerto supermarkets make up the study's demographic. A sample of 100 participants was acquired using the incidental sampling technique in this investigation. The questionnaire used for data collection has undergone validity and reliability testing. Multiple linear regression analysis is the data analysis method used to determine whether the research hypothesis is true. The findings demonstrated that consumer loyalty at Supermarkets Sanrio Mojokerto was positively and significantly impacted by price perceptions, promotion, and service quality.</em></p> Ahfi Nova Ashriana Copyright (c) 2023 Ahfi Nova Ashriana Thu, 30 Mar 2023 00:00:00 +0700 The Impact of Job Training, Education and Work Motivation on Employee Performance <p><em>An organizational unit's success depends on the variables that affect it, such as job training, education, and work motivation, according to efforts to increase employee performance. Management must play a part in carrying out successful and efficient work. The goal of this study is to examine the variables that can raise employee performance. Employee performance serves as the dependent variable in this study, with training, education, and motivation serving as the three independent variables. Using the census method, this study acquired 34 employees from the Brangkal Mojokerto printing company's objects. Primary data, which were gathered by giving out questionnaires to participants, were the type of data used in this study. Multiple linear regression is a data analysis technique. The test results demonstrate that education, training, and motivation all significantly impact employee performance.</em></p> Trijadi Herdajanto Copyright (c) 2023 Trijadi Herdajanto Thu, 30 Mar 2023 00:00:00 +0700 Service Decisions Based on Social, Psychological, and Trust Factors Using Positive Emotional Stimulus <p><em>This study's goal was to identify the direct influence of social, psychological, and trust factors along with positive emotions on individuals' decisions to select physiotherapy services. At the Pain Relief Clinic Surabaya, subjects for physiotherapy were chosen. The decision to choose physiotherapy was a linked variable in this study; the independent variables were social, psychological, and trust aspects. Quantitative research employing survey techniques is the method used. Testing data tools, traditional acceptability tests, multiple linear regression tests, hypothesis testing, and deterministic analysis were all used in the data analysis. The results of the processed study show that psychological factors and trust have scientifically proved effects on decisions about physiotherapy services. Positive emotions have been shown to have a substantial impact on decisions for physiotherapy services based on social considerations and trust.</em></p> Mokhammad Ridha Copyright (c) 2023 Mokhammad Ridha Thu, 30 Mar 2023 00:00:00 +0700 Analysis Factor and Its Impact on Online Shop Customer Loyalty Lina Shop Surabaya <p>This study aims to analyze the influence of security, electronic word of mouth (e-wom), complaints handling against customer satisfaction, and its impact on customer loyalty online shop Lina Shop Surabaya. Collecting data to support this research using a nonprobability sampling method with a purposive sampling approach to 85 respondents and filling the questionnaire. The method used is SEM. Based on the analysis results, it is concluded that security, e-wom, and complaint handling significantly affect customer satisfaction. E-wom and security have no significant effect on customer loyalty, complaint handling, and customer satisfaction have a significant effect on customer loyalty</p> jamhadi jamhadi, Amrun Rosyid Copyright (c) 2023 jamhadi jamhadi, Amrun Rosyid Thu, 30 Mar 2023 00:00:00 +0700