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Jurnal Ekonomi Perusahaan
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 08548153     EISSN : 28301560     DOI : 10.46806
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The JEP (Jurnal Ekonomi Perusahaan) is part of the Kwik Kian Gie School of Business and Information Technology scientific publications. Published by the Business and Entrepreneurship department, this journal aims to disseminate high-quality and respected academic articles concerning business and economic issues. The journal published twice a year (i.e., in March and September) is listed formally with P ISSN 08548153 and E ISSN 28301560. Hopefully, in this journal, high talented authors can publish their research articles, brief communication, review article, feasibility studies, and case studies around the following topics: entrepreneurship, marketing, consumer behavior, finance management, human resources management, business practices, and reviews, strategic management, economics, and accounting practices and theories. The journal pays respectful attention to the authors who come with original ideas or contributions about the field under investigation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 28 No. 1 (2021): March 2021" : 5 Documents clear
Congregational faith as the final destination: Balanced scorecard as measurement tool of church performance Feliana Zapo; Carmel Meiden
Jurnal Ekonomi Perusahaan Vol. 28 No. 1 (2021): March 2021
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.641 KB) | DOI: 10.46806/jep.v28i1.816

Abstract

In this study, the authors use the balanced scorecard to measure performance by considering the balance between the financial and non-financial, in the short and long term, that involve internal and external factors. The balanced scorecard has four perspectives. They are customer, financial, business process, and learning and growth perspectives. The authors use an ethnography approach to accompany the measurement. The research object is Church X which operates in the spiritual field. The information listed is factual that are obtained from documentation, in-depth interviews, informal interviews, and observations. This research uses a step-by-step analysis using Spradley's twelve steps applied on the domain analysis, taxonomic analysis, component analysis, and cultural theme analysis. An ethnographical adjustment is required in the analysis. The study reveals that Church X produces five cultural themes and three new multi-aspects perspectives. All the perspectives are satisfied and therefore, Church X’s performance is high.
Tokopedia vs Bukalapak: Which one do you prefer? The efficacy of benefits spread William Betan
Jurnal Ekonomi Perusahaan Vol. 28 No. 1 (2021): March 2021
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.514 KB) | DOI: 10.46806/jep.v28i1.817

Abstract

The pioneers of giant e-commerce companies in Indonesia are Tokopedia and Bukalapak. Those two marketplace have operated effectively for over five years and received positive responses from Indonesian online shoppers. The question which one has the higher benefit between the two? To answer that curiosity, the authors apply a multi-attributes approach that involves involves 14 attributes. The next question is, are the benefits spread associated positively with marketplace preference? This study aims to answer those questions. Therefore, the authors collect data using questionnaires from 100 shoppers who shop alternately in both marketplaces. The study reveals that most respondents (83%) chose Tokopedia. The remaining shoppers (17%) prefer to shop in Bukalapak. This result is consistent with Tokopedia's performance rate that higher than Bukalapak. The Chi-Square Test shows a strong inter-dependency between benefit spread and brand preference.
On the relationship of accounting information value and stock prices: The moderation of accounting conservatism Margareta Chaslim
Jurnal Ekonomi Perusahaan Vol. 28 No. 1 (2021): March 2021
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.604 KB) | DOI: 10.46806/jep.v28i1.818

Abstract

The information content of published financial statements has value relevance if it is able to revise investor confidence. The indication is the market reaction in the form of changes in stock prices. Many believe that recently the value relevance of accounting information has declined amid increasing conservatism practices. This research has two objectives. First, detecting the existence of value relevance of accounting information through its effect on changes in the same price. Second, examine the effect of accounting conservatism practices on value relevance. The objects of research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2016. The sample size is 320 observations, consisting of 80 companies each year. By using multiple regression as an analytical tool, this study finds that accounting information is proven to have value relevance to stock prices. Accounting conservatism has a different effect on each accounting information.
Anticipated emotions of significant others as social influence: Can they predict students’ smoking abstinence continuance intention? Simamora Bilson
Jurnal Ekonomi Perusahaan Vol. 28 No. 1 (2021): March 2021
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.726 KB) | DOI: 10.46806/jep.v28i1.819

Abstract

In the Theory of Planned Behavior (Ajzen, 1991), subjective norms (SN) represent social influence on an individual's behavior. This famous model of behavior postulates that an individual is under pressure or expectation of significant others to perform or not to perform a behavior. This study starts from the premise that an individual can take the initiative and regulate his or her behavior to generate anticipated emotion of significant others’ (AESO). The question is, can the AESO function as the SN to represent the social factor in influencing students' smoking abstinence continuance intention? To answer this question, the author conducts the study upon 235 non-smoker students. The result is; first, negative AESO can carry out that function. However, positive AESO and SN fail to do so. Therefore, besides the SN, as shown by this study, the AESO, represented by negative AESO, can be regarded as a social influence component of an individual's behavioral intention. Other researchers are encouraged to validate this finding in different contexts of behavior.
Adapting Technology Adoption Model to detect intention to use tiket.com’s online ticketing application Lestari Ekatyas Eka; Siagian Dergibson
Jurnal Ekonomi Perusahaan Vol. 28 No. 1 (2021): March 2021
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.713 KB) | DOI: 10.46806/jep.v28i1.821

Abstract

The Technologies Adoption Model is a popular tool for determining whether or not a person intends to accept new technology. However, this paradigm is only used in a few research for internet-based interactive technologies. The authors argue that, in addition to perceived simplicity of use and utility, the application content has a significant influence in increasing use intention for this technology. Trust, not attitude, should play a role in the mediation, as described in the original plan. To verify this conceptual framework, the authors use WrapPLS to analyze data from 155 respondents using structural equation modeling. According to the findings, the three antecedents have a favorable and significant direct effect on purchase intent. It's also confirmed that trust has an indirect influence. Aside from the system's utility, confidence, and convenience of use, the authors advise that ticket vendors present intriguing application content. Future research can look into the aspects that determine how well the system works.

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