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Journal of Economics, Business, & Accountancy Ventura
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol 15, No 1 (2012): April 2012" : 13 Documents clear
INTELLECTUAL CAPITAL AND ITS IMPACT ON FINANCIAL PROFITABILITY AND INVESTORS CAPITAL GAIN ON SHARES Basuki Basuki; Mutiara Sianipar
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.63

Abstract

The research attempts to investigate the influence of efficiency of value added by the majorcomponents of a firms resource base (physical capital, human capital, and structural capital)towards financial profitability (indicated by return on asset and return on equity) andalso investors capital gain on shares. Value Added Intellectual Coefficient (VAIC) introducedis used as proxy of firms effectiveness in managing its intellectual capital. Datawere drawn from 22 banking firms and 10 samples of publicly traded banking and insurancefirms respectively during 2005-2007. The linear multiple regression analysis suggests thatthe association between the efficiency of value added by a firms major resource bases and(1) return on asset, (2) return on equity, and (3) capital gain, are generally limited and insignificant.This is mainly due to the unique characteristics of banking companies comparedto other sectors. In contrast, for insurance sector confidently shows there is a significant associationbetween efficiency of VAIC toward financial profitability and investors capitalgain. This show that the power of intellectual capital is valuable information for related partiesin decision making and policy creation process especially in considering the growingsignificant role of banking and insurance companies in developing Indonesia economies.
THE IMPACTS OF BUDGET DECENTRALIZATION ON ECONOMIC GROWTH AND LOCAL GOVERNMENT PERFORMANCE Agus Samekto
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.68

Abstract

The implementation of decentralization can cause an expansion of authorities for local governmentand also be expected to encourage the improvement of local financial capability.Besides that, decentralization tends to allow larger authorities for local government to manageand maintain the local area, including financial management, so it finally enables localgovernment to be easier to increase their creativity in developing the local potential. Thisresearch is aimed to analyze the impacts of budget decentralization on supporting economicgrowth and improving local government performance of residences/cities in East Java. Researchpopulation is the whole local government of residences/cities in East Java, consistingof 29 residences and 9 cities. Analysis technique used in this research is partial least square(PLS). The results show that in East Java: (1) Budget decentralization of residences/citiesprovides significant impact on economic growth (2) On the contrary; budget decentralizationof residences/cities does not provide significant impact on local government performance. (3)Economic growth in residences/cities statistically provides significant impact toward localgovernment performance. (4) Budget decentralization of residences/cities statistically providessignificant impact on local government performance through economic growth.
MEASUREMENT OF CUSTOMER SATISFACTION AT CAREER CENTRE IN HIGHER EDUCATION INSTITUTION Harry Widyantoro
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.59

Abstract

The role of career center in a higher education institution (HEI) is vital as it is aimed at helpingthe graduates adapt to work when they get a job. Besides that, it is also a key to determinethe success of the education process. This research attempts to investigate the studentssatisfaction on the pre-job services provided by the career center in preparing them withknowledge and skills to get a job through the following programs namely job preparationcourses, job fairs, and a hiring program. The research is qualitative and the data were gatheredfrom a tracer study. It showed that the students were satisfied with the ease to obtain thepre-job services provided in campus and the availability of vacancy board regularly informingvacancies needed by companies. However, the students were not satisfied with the serviceprovided by the career centre staff. As such, it is now recommended that the career centerstaffs skills must be improved by briefing them with soft skills and making them updated withinformation on career center programs and the vacancies, since from the students point ofview, the unit service performance was also considered the institutions performance as awhole.
CREDIT RISK-TAKING AND CAPITAL POSITION: EVIDENCE FROM TWO-STAGE REGRESSION Suhartono Suhartono
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.64

Abstract

Research on credit risk and its relationship with capital in a company is important. This isbecause the information about such thing can be considered very beneficial. This study examinesthe relationship between risk and capital in Indonesia Banking Market. It tested whetherbank credit risk taking is correlated with its capital position. In this study, risk and capitalwere based on accounting ratios. Data for the study were taken from Banks cope databasefor the period 2003 to 2008. A two-stage-Regression analysis was used to estimate the relationship.On the risk taking model, it is correlated with ex post risk, portion of loan loss provisionto capital (RISKCAP), and ratio of net loans to asset (NLTA), and negatively to sizeand inefficiency. On the capital equation, there is negative relationship with risk taking butnot with inefficiency. Asset size has negative impact on capital positions and profitable bankshold more capital. It is clear that risk taking is not influenced by capital and capital is negativelydetermined by risk taking. In short, the relationship between risk taking and capital isnot two-way but one way.
TOP MANAGEMENT TEAM AND COMPANY PERFORMANCE IN BIG COUNTRIES VS SMALL COUNTRIES Joy Elly Tulung; Olivia S. Nelwan; Victor P.K. Lengkong
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.60

Abstract

So far, there has been little research related to the impact of globalization on corporate governance,particularly the internationalization of the board of directors of international orglobal companies. Besides that, there has been little attention to the nationality compositionof top management. In connection with such a condition, this study attempts to investigatehow the Nationality Diversity in Top Management Team (TMT) affects Company Performancein big countries in Europe versus small countries in Europe. The research data weremanagement boards of companies in 111 companies: 30 in Germany, 38 in France, 25 in theNetherlands, and 18 in Belgium. The whole dataset was provided by Van Veen and Marsman(2008) and derived from this study on nationality diversity. The study provides several results.First, there is a positive relationship between the nationality diversity of TMT membersand company performance. Second, the size of the companies depends on the size of thecountry; companies in the big countries have more employees than those in the small countries.Third, the result of company performance in the big countries and the small countries isnot significant, so the performance of the companies in the big countries is not better thanthat of the companies in the small countries.
ORGANIZATIONAL AND PROFESSIONAL COMMITMENT AND THEIR EFFECT ON JOB SATISFACTION Yulius Kurnia Susanto; Adi Hastomo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.65

Abstract

The Research on relationship between commitment and job satisfaction is an interesting topicbecause job satisfaction is as the first sign in a change of accountants who work in the registeredpublic accountants. In this study, it is proposed that motivation plays an important rolein determining the effect of organizational and professional commitment towards job satisfaction.The data were collected using questionnaires. There were 150 questionnaires distributedto the registered public accountants in Jakarta, and 112 questionnaires used for theanalysis. Data were analyzed using a two-way analysis of variance. The results show that theeffect of organizational and professional commitment towards job satisfaction was dependenttowards motivation. These results suggest that the registered public accountants should encouragepublic accountant to them keep motivated and committed to the organization andprofession. The registered public accountants must pay attention to jobs expectation of theirpublic accountants. Motivation is raising the influence of organizational and professionalcommitment on job satisfaction.
BUSINESS RELATIONSHIP DEVELOPMENT IN THE CONTEXT OF A HIGH-RISK AND UNCERTAINTY Sulhaini Sulhaini
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.54

Abstract

This paper aims to explore how relationship elements fluctuate and business relationshipsdevelop in a volatile country market. Previous studies explored business relationship developmentin stable country markets ignoring the complexity of building relationships in thecontext of high-risk and high uncertainty environment. This study followed the traditions ofinductive logic and used a qualitative approach and multi-case study design. Data was analyzedfollowing the procedure of General Inductive Approach (GIA).The findings suggest thatlearning orientation is a key orientation influencing a companies ability to develop businessrelationships in a high- risk country market and that relationships need to be understoodfrom this perspective rather than simply a relational one. Business relationship developmentin a volatile market can be better understood through the learning perspective than merelywithin the relational perspective. Practical implication of the study is that when exporting toa high risk country market, a company needs to develop its orientation towards learning todevelop its ability and capacity to manage and develop business relationships.
ANALYSIS OF EFFECTIVENESS AND PARKING LEVY GAP IN MALANG REGENCY Martha Ignatia Hendrati; Hadi Sumarsono
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.61

Abstract

In connection with the efforts to promote and explore the sources of local revenues, the governmentof Malang Regency has now been trying to increase the revenues. This effort is intendedto make the local government not to be dependent much on the central government.This study attempts to analyze the effectiveness the problems that exist in parking fees in orderto see the real potential and some suggestions for policies related to the increase of thelocal government income. It was conducted in Malang regency, which was chosen by meansof a purposive random sampling. It shows as the following. (1) The potential of Malang Regencyparking levy is totally up to Rp 1,618,939,100. It can be compared with the realizationof 2009 that was up to the figure of Rp 225,842,000, and therefore the effectiveness is13.95%; (2) The results of the SWOT analysis showed that the position of an increase of incomein parking levies and service market is in quadrant 2 (two), this means a dominance ona combination of factors both strengths and barriers. It is suggested that the government increaseof the effectiveness of withdrawal by doing some efforts as described in this study.
FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA Nanang Shonhadji
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.66

Abstract

Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditors competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditors expertisedidnt have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.
ENVIRONMENTAL ANALYSIS AS A BASIS FOR DETERMINING STRATEGY OF COOPERATIVE UNITS IN AMBON CITY Rumra Suryanti Ismail
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.55

Abstract

Cooperation is either a grass-root economic movement or an entity having role in achievingprosperity society. Cooperation need to build itself and should be built to be self-reliantbased on its principles so that it will become national economic foundation. Therefore, cooperationis hoped to be a stable, democratic, autonomous, participative and social economicorganization. This research aimed at analyzing ability of internal factors (organization andinstitution, effort and business, service, member participation) or external factor (network) ofKUD in measuring performance level as well as determining strategy alternatives whichwere appropriate with performance level of KUD. This research used Cooperative CapacityAnalysis (CCA) with scoring technique and Basic Main Strategy Selection Matrix in choosingappropriate strategy for the KUD. Research showed that internal and external factor wereable to determine the level of performance of KUD and grouped in two groups namely Goodand Moderate. KUD classified as good was suggested to choose intensive strategy alternativeby focusing on Concentrated Growth, Product Development and Market Development.While KUD classified as moderate was suggested to choose defensive strategy alternative byfocusing on Goal Changing strategy.

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