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INDONESIA
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
 1   2 
Search results for , issue "Vol 15, No 2 (2012): August 2012" : 13 Documents clear
EFFICIENCY OF WORKING CAPITAL ON COMPANY PROFITABILITY IN GENERATING ROA (CASE STUDIES IN CV. TOOLS BOX IN SURABAYA) J.E. Sutanto; Yanuar Pribadi
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.81

Abstract

The purpose of this study is to investigate the influence of the working capital efficiency ratiotoward profitability. The working capital efficiency ratios used in this study are a currentratio, a receivable turnover, and a net working capital turnover. On the other hand, corporateprofitability used in this study is measured by return on assets (ROA). This research isconducted as the case study in a company, namely CV. Tools Box. The data are the monthlyfinancial reports from January 2008 until December 2009. For data analysis, the researcherused a multiple regression analysis, t-test, F-test, coefficient of determination, partial correlation,and classical assumptions. The result of this study indicates that only partially networking capital turnover has a significant effect on ROA. In Addition, the current ratio, receivableturnover, and net working capital turnover simultaneously has a significant effect onROA.
THE PERCEPTION OF INDIVIDUAL AND ORGANIZATIONAL CAREERS IN INCREASING THE ORGANIZATIONAL COMMITMENT Rahmi Widyanti; Armanu Thoyib; Margono Setiawan; Solimun Solimun
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.77

Abstract

Organization commitment is very important for individuals working in any organization.Therefore, considering individuals and the perception toward the careers is really important.This study determines the direction of influence of basic individual careers and career developmentprograms on job satisfaction and organizational commitment. This research conducteda survey on Private Higher Education teaching staff of Kopertis (private higher educationcoordinator) Borneo in Banjarmasin. The data from 60 respondents were analyzedusing the Partial Least Square (PLS) to examine the relationship among variables basic individualcareers and career development programs that have a significant and positive impacton job satisfaction and organizational commitment. The results showed that the basic individualcareers and career development programs affect organizational commitment and jobsatisfaction. In addition, it is also proved that job satisfaction mediate the increasing organizationalcommitment.
EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTORS DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

Abstract

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.
SWOT ANALYSIS IN STRATEGIC MANAGEMENT: A CASE STUDY AT PURABAYA BUS STATION Hening Widi Oetomo; Lilis Ardini
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.73

Abstract

Gate automation (entrance automation) is a strategic plan that will be implemented at PurabayaBus Station Surabaya. An automation technique with Radio Frequency Identification(RFID) is a method that can be used to store or receive data remotely using RFID tags ortransponders. The purpose of this study was to determine the quadrant position in the SWOTdiagram of the gate automation plan and determine the most appropriate strategy in accordancewith the position of the quadrant on the SWOT diagram. Respondents who were usedto measure strengths and weaknesses included fifty employees of the Purabaya Bus StationSurabaya, while to measure opportunities and threats were fifty drivers and automotive businessmenwho currently use the bus station. Data were analyzed using SWOT in which thescores of internal factor (Internal Factor Analysis Summary-IFAS) and external factor (ExternalFactor Analysis Summary-EFAS) were calculated. The results showed that score ofinternal factor and external factor were greater than 2. Hence, the position of SWOT for thegate automation was located in quadrant 1, suggesting that a company has strength to takean advantage of the existing opportunities.
THE COMPANY FUNDAMENTAL FACTORS AND SYSTEMATIC RISK IN INCREASING STOCK PRICE Atika Jauharia Hatta; Bambang Sugeng Dwiyanto
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.78

Abstract

Some factors in increasing stock price can be interesting when they are scrutinized. Whataffects the stock price so far has been the pursuit of any business recently. The research isaimed at identifying the effect of company fundamental factors (Earning per Share, PriceEarning Ratio, Debt to Equity Ratio, Current Ratio, Net Profit Margin, Dividend Payout Ratio,Return on Asset) to stock price and the extent of Beta (?) effect as measurement of systematicrisk in explaining the variance of prices in Indonesian Stock Exchange. Using regressionanalysis and McKinnon, White, and Davidson test (MWD test), the result found that thefunctional relational model is linier-log. According to the result of estimation to stock prices,it is discovered that EPS, PER, and HSM variables have positive and significant effects tostock prices, while DER and NPM variables have negative and significant effects. EPS is thedominant variable with strong relation to stock prices.
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Lidya Agustina; Christine Dwi KS; Setyo Tin
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
IMPROVEMENT OF THE PROCESS OF NEW BUSINESS OF SHIP BUILDING INDUSTRY Minto Basuki; Djauhar Manfaat; Setyo Nugroho; AAB Dinariyana
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.74

Abstract

Shipbuilding industry is an industry group which has high risk. For that reason, the managementshould include risk assessment. The production process of new buildings in theshipbuilding industry is grouped into three major parts, namely the work of design, materialprocurement and production processes. Each stage of the production process will bring therisk and will accumulate on the overall risk. If the risk is not anticipated, the possibility ofdelays in the production process will be even greater. Risk assessment performed on eachproduction process by using a probabilistic approach to the principle of multiplication in thetheory of opportunity. Risk analysis performed on the construction of fast patrol boats was inthe construction number 268, 269 and 270 on the PT. PAL Indonesia. From the analysis, itwas obtained the greatest probability of occurrence of sequential delay which is in the processof the material, the production, and design group. The potential for loss is due to the riskof unanticipated costs due to factors affected by delays in production processes. Performancefactors are still required for further study.
THE IMPACT OF SUSTAINABILITY REPORTING ON COMPANY PERFORMANCE Annisa Hayatun N. Burhan; Wiwin Rahmanti
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.79

Abstract

Sustainability reporting and company performance are the two factors that need to be studiedin recent years. Sustainability Reporting is non-financial report that consists of three elementswhich are economic performance, environmental performance, and social performance.This research attempts to examine the relationship between sustainability reporting asa whole and each of the elements of sustainability reporting with company performance. Itconsists of 32 companies listed on Indonesian stock exchange during the period of year 2006-2009. The independent variables are sustainability reporting, economic performance disclosure,environmental performance disclosure, and social performance disclosure. These variablesare measured by means of disclosure index. Sustainability Reporting Guidelines fromGlobal Reporting Initiative (GRI) is used as the basis of calculating the index score. The dependentvariable is Return on Asset (ROA) as a measure of economic performance. This researchuses secondary data collected from company website and Indonesian stock exchange.The result shows that sustainability reporting influences company performance. However,partially, only social performance disclosure influences the company performance.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANYS VALUE Nurul Hasanah Uswati Dewi
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
THE ROLE OF GOVERNMENT, TRADITIONAL INSTITUTION, AND SOCIAL CAPITAL FOR EMPOWERING SMALL AND MEDIUM INDUSTRIES Ni Nyoman Yuliarmi; Agus Suman; S.M. Kiptiyah; Ahmad Erani Yustika
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.75

Abstract

There are some factors which are deemed to have an effect in empowering the small and mediumindustries (SMIs). This study determines the roles of government, traditional institutions, and socialcapital for the empowerment of SMIs. Purposive Sampling method was used to determine the district/city in the sample. Sample units in each selected district/city were used Stratified RandomSampling method as many as 204 people. Structural Equation Modeling (SEM)-based variance isused as analysis technique aided by program Partial Least Square (PLS). The results showed that:1) the role of government through the relevant agencies has not been able to directly influence theempowerment of SMIs. 2) The role of traditional institutions through social roles, cultural, economicand financial has a positive effect for the empowerment of SMIs. 3) Social capital has a positiveeffect on the role of government to empower SMIs. 4) Social capital has a positive effect on therole of traditional institutions for the empowerment of SMIs. 5) Social capital is not directly affectingthe empowerment of SMIs. 6) The role of government through the relevant agencies has a positiveinfluence on the role of traditional institutions for the empowerment of SMIs.

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