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Journal of Economics, Business, & Accountancy Ventura
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
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
Search results for , issue "Vol 15, No 2 (2012): August 2012" : 13 Documents clear
TRANSFORMATIONAL LEADERSHIP IN THE EFFORTS OF INCREASING MOTIVATION, PERFORMANCE, AND JOB SATISFACTIONS AT PT BANK MANDIRI TBK Marnis Atmojo
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.v15i2.80

Abstract

Transformational leadership is assumed to be influential in any company. It has some vitalrole in increasing motivation, performance, and job satisfaction. This study attempts to findout all the influences of transformational leadership in the company. The respondents areemployees of PT. Bank Mandiri Tbk at Pekanbaru, spreading to into eleven regional/branchoffices, with 102 middle managers. Interview and questioner were used with the measurementscale of 1-5. The study uses Structural Equation Model (SEM) and AMOS 17.0. It shows that:(1) Transformational leadership can provide significant influence and positive through employeesmotivation. (2) While transformational leadership influences insignificantly the employeesperformance. (3) Employees motivation can provide and positive significant on employeesperformance. (4) Employees performance has relationship with job satisfaction andhas significant and positive influence.
THE DECISION USEFULNESS OF FINANCIAL ACCOUNTING MEASUREMENT CONCEPT Soegeng Soetedjo
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.v15i2.85

Abstract

The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must be presented in monetaryterm. Yet, the accounting measurement concept of assets and liabilities in this case are themain problem in financial accounting. For that reason, it is important for practitioners, accountingstandard setter, and academician to understand the accounting measurement conceptclearly. This study analyzes the influence of the investors/analysts understanding on the accountingmeasurement concept, length of experience, type of financial service industry, type oftransaction instrument, and character of the job for decision making on the basis of accountingmeasurement concept. Beside, it also provides inputs to accounting standard setter regardingthe role of accounting measurement concept in decision making by user of accounting information,especially investors. The result indicate that the decision making based on accountingmeasurement concept generally to be considered to invest and is influenced directly by understandinginvestor/analyst on the accounting measurement concept, length of experience, type offinancial service industry, type of transaction instrument, and characteristic of the job.
CULTURE AND ITS IMPACT ON THE WORKING PERFORMANCE OF GOVERNMENT STAFF THROUGH JOB SATISFACTION Purnamie Titisari
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.v15i2.76

Abstract

The factor of culture in connection with job satisfaction appears prominent nowadays. Thisstudy attempts to determine the direct influence of culture on the job performance of CivilServants. It also determines the direct effect of job satisfaction on the performance of CivilServants as well as to determine the indirect influence of culture on job performance throughjob satisfaction of Civil Servants. This research was conducted at the Office of Tourism andCulture Jember district for 60 days by giving questionnaires to the existing Civil Servant inthe Office of Tourism and Culture Jember district using census techniques where the sampleis all of the existing Civil Servants in the Office of Tourism and Culture Jember regency consistingof 22 people. Research method used explanatory research to explain the influenceamong the variables. Data were analyzed using path analysis. The results show that there isa direct influence of culture on job performance by 72.5%, on job satisfaction performanceby 35.6%, and there is no direct link between culture and job performance through job satisfactionof 20.9%.

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