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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
 1   2 
Search results for , issue "Vol 15, No 3 (2012): December 2012" : 13 Documents clear
THE DETERMINING FACTORS OF THE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE IN THE COASTAL COMMUNITIES IN NORTH MINAHASA REGENCY Lisbeth Mananeke
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.111

Abstract

Competitive advantage and business performance can be considered potential factors in anybusinesses including in the coastal communities. This research analyses the effect of learningorientation on competitive advantage, the effect of learning orientation on performance, andthe effect of organization culture competitive advantage the businesses in North Minahasa,North Sulawesi. Primary data were taken from the owners of fishery business in coastal societywith the total number of 200 respondents with purposive sampling. The data were analyzedusing Structural Equation Model (SEM). It shows that intellectual capital has effect oncompetitive advantage. Yet, organization culture has no effect on competitive advantage. Theresearch also shows that learning orientation, intellectual capital, and competitive advantagehave effect on organization performance. On the contrary, organization culture and innovationhas no effect on organization performance.
GOING CONCERN OPINION IN PROVIDING INFORMATION FOR THE MARKETS Bambang Hartadi
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.116

Abstract

Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to keep their goingconcern operation. From such reasons, this study analyzes whether the going concern opinion(GCO), provides useful information about the value of the firm for other parties, especiallythe market. In this study, the samples were selected by using purposive samplingmethod of manufacturing companies in LQ45. In testing the hypothesis, the researcher usesmultiple linear regressions. In some cases, the results do not support previous studies. GoingConcern Opinion and Net Income do not affect the Market Value of Equity. Thus, it does notsupport the previous research findings. On the contrary, the Book Value of Equity andgrowth have significant effect on the Market Value of Equity, in which this supports the previousones.
MACROECONOMIC AND BANK-SPECIFIC DETERMINANTS OF LOAN LOSS PROVISIONING IN INDONESIA Suhartono Suhartono
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.107

Abstract

This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific have an effect on the quality of loans and loan lossprovisions to cover risks. The results showed that loan losses could be explained primarily by a particularbank and macro economic variables. On asset size, the study found a positive relationship between the sizeof assets and loan loss provisions indicating that there is no benefit for the large banks of their managerialand technological advantages. Well-capitalized bank with a negative impact on loan loss provisions, thebank also showed that the capitalized ones take less credit risk. It appears clear that inefficient banks torisk further demonstrate the validity of the hypothesis of poor management. Using the profitability/ReturnOn Average Assets (ROAA), it was found that there is a negative relationship implying that profitable banksave lower credit risk and also support the hypothesis that good management to take the risk is lower. Onthe impact of the price index, it was found negative showing higher inflation reduces loan loss provisions.In terms of economic growth/Growth Development (GD), the results provide further evidence that economicgrowth reduces credit risk and that this provides further support of procyclicality in credit markets.
INCREASING THE SERVICE QUALITY FOR CUSTOMER SATISFACTION Achmad Daengs GS; Mahjudin Mahjudin; Mashudah Hufron
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.112

Abstract

Business competition is unavoidable nowadays, whether it is either product or service, it has alwaysits own strategy to win. In this condition, service is the most important factor that should bebuilt and delivered to the customers. For that reason, service has to be qualified. This is due tothe fact that with qualified service, the customers will also be satisfied and then they will not thebusiness. A qualified service is marked by the number of consumers who were satisfied totallywith the service. So, every business must focus on it. PT. TIKI Branch of Kedung Sari Surabayawas the object of the research because service quality was critical. Theoretically, there are fivedimensions of service quality such as assurance, tangibles, reliability, responsiveness, and empathythat may influence customer satisfaction. The objective of this study was, to determine theeffect of service quality to customer satisfaction. Structural Equation Modeling (SEM) was usedto analyze the primer and secondary data during the research. With the probability of > 0.10, itwas found that assurance dimension could establish unidimensionality of service quality, whiletangibles, reliability, responsiveness, and empathy dimensions could not. Therefore, it could beconcluded that assurance was the prominent factor that caused customers satisfaction.
COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE Eni Wuryani
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.117

Abstract

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and corporate performance.This study was done by means of census with the population of 69 go public companies.They have been the participants of Corporate Governance Perception Index (CGPI)period 2004-2008. The variable of company size was measured by using the logarithm ofassets while that of earnings management using discretionary accruals. In measuring firmperformance variable, the study uses Tobins Q. The results of this study show a significantnegative effect of firm size on earnings management. Large-sized companies will avoid doingearnings management. Beside, the size of company has a significant and positive effect oncompany performance. Large-sized companies will have a chance to get a greater opportunityto profit through the sale of shares.
LOCUS OF CONTROL, INNOVATION, PERFORMANCE OF THE BUSINESS PEOPLE IN THE SMALL BUSINESS AND MEDIUM INDUSTRIES IN SOUTH SULAWESI Muh. Rum
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.108

Abstract

Locus of control has been seen as an important factor in boosting the business performance.Beside, it can also be used as the trigger to enhance the business survival. However, so far,there has no any study especially analyzing this factor in a specific situation such as in Smalland Medium Enterprises (SMEs). The research aims tries to analyze the influence of Locus ofControl, innovation ability on the performance of small medium industry in south Sulawesi.Practically, this research was conducted using survey with purposive sampling on industrialSmall and Medium Enterprises (SMEs) in South Sulawesi, then conducting a clustering onfour regions in northern, southern, eastern, and western areas which were centralized inMakassar municipality. The data were collected by interview and questionnaire to 200 industrialSME owners. Technical analysis data run by use of Structural Equation Model (SEM).The result in, points out that by reinforcing potential Locus of Control can stimulate the increasingof Innovation, and increases the performance of SMEs industry. The reinforcementof Locus of Control can be conducted by increasing memory ability, innovation ability, andPerformance, in terms of employee productivity, ability, and skill.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
STRATEGY OF BUSINESS INNOVATION IN SYARIAH BANKS CASE STUDY OF THE FINANCING TRANSACTION MODEL IN BANK BJM SYARIAHS PRODUCTS SURABAYA Ismail Nawawi
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.118

Abstract

This research attempts to analyze the model in Shariah banking business innovation strategy andits application. This research used the qualitative method, in which the data were collected byobservation, interviews and documentary study. These data were chosen purposively and snowballing,consisting of the Managing Director, Director of Operations and Marketing DirectorBJM Bank Surabaya. These data were analyzed using Thesis (theory and data), antithesis (dataand theory) and synthesis (analysis), in addition, also using process analysis data reduction andverification. It shows that the model of financing in Bank BJM shariah Surabaya using, (1) theprinciple of surrogate form of demand deposits (wadi'ah), (2) the principle of sharing and distributionof fund management, (3) the principle of sale and mark- up with a lump sum credit score(taqsid), (4) the principle of lease (ijara), a pure rental and leasing, (5) the principle of fee serviceslike clearing, collection, transfers and others. In doing strategy, it must be done by lookingat the object of the customers' needs, a given customer financing, investment, and ability to understandthe customer. Such strategy was done by category facilitated by profit sharing (mudaraba)and partnership (Musharaka), while the distribution of the benefits of the activities of productionby the sale (murabaha, salam and Isthisna').
DETERMINATION OF EXPORT VOLUME AND HEDGING STRATEGY: A SURVEY OF EXPORTERS TRANSACTION AT THE MAKASSAR INDUSTRIAL ESTATE (KIMA) Abdul Rakhman
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.109

Abstract

The study aims to determine factors which influence the export volume of leading commodities in SouthSulawesi and investigate which hedging strategy has been implemented by the exporters. The survey wasundertaken for 13 managers arranging 250 sales contracts in thirteen companies. They were asked todescribe what type of hedging strategy was implemented in protecting their revenue with US dollar asdenominated currency to their contract. Several literatures suggested that hedging strategy needs to consistof hedging theory, but in South Sulawesi, the international traders belief is in pragmatism way byrelying on money market instrument especially for interest rate orientation. Although export import activitiesfor cocoa, cement, lobster, seaweed, box and marbles used US$ for denomination, the respondentswere aware of Rupiah fluctuation to foreign currency which also bears transaction exposure. Multipleregression analysis was used to determine variables which affected the volume and export, while hedgingstrategy was identified using qualitative approach. It was found that the increase on cost of hedging, inflationreferences and interest rate references affected significantly the increase of the export volume, whilethe increase of US$ spot rate to Indonesian Rupiah did not significantly affect in reducing export volume.Most of exporters rely on hedging in money market, long forward contract to protect their transactions.
ISEES MODEL: MODEL OF HOSPITAL SERVICE BASED ON INTERNAL AND EXTERNAL SERVICE QUALITY Basuki Rachmat; Trisa Indrawati
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.114

Abstract

The research attempts to investigate public hospital service model and test the effect of theinternal and external service quality on employee satisfaction, employee satisfaction on theexternal service quality, external service quality on customer satisfaction, and customer loyalty.The research was conducted through questionnaires to 31 hospitals in Surabaya with1155 respondents. Validity and reliability are used to test the research instruments and researchhypotheses were tested by linear regression analysis. The results show there is a significantand positive effect of internal service quality on the employee satisfaction. There isalso a significant effect of internal service quality on external service quality. But, it alsoshows there is no significant effect of employee satisfaction on external service quality.Again, there is a significant and positive effect of external service quality on customer satisfaction,a significant and positive effect of customer satisfaction on customer loyalty.

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