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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 16, No 1 (2013): April 2013" : 13 Documents clear
THE ANALYSIS OF INDONESIA ECONOMIC GROWTH: A STUDY IN SIX BIG ISLANDS IN INDONESIA Teddy Christianto Leasiwal
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.121

Abstract

This study attempts to investigate and analyze the factors determining and influencing the Indonesia'seconomic growth, and to see economic growth in the six bog islands in Indonesia, usingextension of the Solow-Swan model and endogenous growth models, by also adding the factors ofeducation (EDU), the potential sectors utilization (PSU) as well as several other factors that ForeignDirect Investment (FDI), Political Stability and Security (STAB). The results of this studyfound that the variable of FDI, PSU, EDU and STAB, in general, have effect on the economicgrowth in Indonesia and on the existing six big islands. Not all of these variables affect the 6 islandswhich is due to the different characteristics of each island. It can be concluded that theFDI, is still one of the important sources for Indonesia, and six big islands to encourage economicgrowth of Indonesia's economic growth and six big islands in Indonesia against the use ofpotential sectors especially in natural resources. Political Stability and Security (STAB), the conditionof Indonesia, and six big islands, are quite vulnerable to shocking security, making it havea strong effect on economic growth. Education (EDU) generally is able to contribute significantlyto the economic growth of the islands. In Bali and Timor, education (EDU) can not encourageeconomic growth.
SUCCESSES AND FAILURES OF AICPA INITIATIVES: IMPACT OF DIVERSITY DECLINE ON MINORITIES Elizabeth Foma
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.126

Abstract

This is a qualitative research examining the impact of diversity in the Certified Public Accounting(CPA) profession and the successes and failures of the American Institute of Certified PublicAccountants (AICPA) initiatives to address this issue. It also examined current state of diversity inthe CPA profession and found that while the actual head count of minorities in the professionincreased, the percentage of representation dropped. The success of the initiative has been theability to convince schools to seek more diversity in recruitment. The AICPA initiatives failedbecause of lack of financial resources available to minorities to continue their education as well aslack of awareness. The research suggests ways of encouraging minority interest in the CPAprofession. Beside, this research examined the benefits of the initiatives, current AICPA goals aswell as future challenges. Despite the several initiatives proposals and implementations to attractminorities into the CPA profession, minority representation is still at its lowest. However, the futurelooks bright because minority owned firms are increasing even though there is a decreasingenrollment of minority accounting students in colleges. As the number of CPA firms increases,mentorship programs can be developed to help increase minority interest in the accountingprofession.
ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.
MODEL OF IT ADOPTION FOR INCREASING THE MSMES COMPETITIVE ADVANTAGE Nurhadi Nurhadi
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.122

Abstract

In the emerging global market context, the adoption and use of information technology (IT) iswidely seen as critical for the competitiveness of Micro, Small and Medium Enterprises(MSMEs). This study aims to describe: the degree of IT adoption; the reasons to use IT; theinhibiting factor of IT adoption; and the pattern of IT adoption for MSMEs. This study is adescriptive research. The population is MSMEs registered in the Bag and Suitcases IndustryCooperative (INTAKO) Sidoarjo. Sampling method was a purposive sampling. Data was collectedusing interview technique and questionnaire, than analyzed by the descriptive statisticaltechniques. The results show that the adoption of IT for MSMEs is relatively low. Themain reasons for MSMEs to adopt the IT are the benefits of IT to increase company competitivenessand performance and the encouragement of external factors. The inhibiting factorsfor MSMEs to adopt IT are cost and human resources constraints, and the complexity of IT.Four factors determining the IT adoption for MSMEs are individual characteristics, characteristicsof technology, corporate context and environmental context. Furthermore, the lowdegree of IT adoption of MSMEs lead the IT adoption can not provide a significant improvementof the enterprise competitiveness.
THE EFFECT OF MARKET ORIENTATION ON PERFORMANCE WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE Syarifah Hudayah; Muhammad Ikbal
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.127

Abstract

Market orientation of banks is related to business performance through the environmentaluncertainty as moderator. Environmental uncertainty is an important factor in both the marketingand management literature. In this case, it is important to see how an increase in environmentaluncertainty influences the market orientation performance relationship. Data forthis study were collected using questionnaires mailed to the top executives throughout 132local development banks (BPD) in 30 state-regions (province) in Indonesia, representing allthe local development banks. The responses were obtained from 26 BPD as a response ratewith 96 respondents. First, result indicates market orientation has a strong effect on banksperformance through the degree of environmental uncertainty faced by the banks. Second,the relationship between market orientation and performance weakens much for banks inhigh uncertainty of the environments. Higher uncertainty of the environment can weaken therelationship between market orientations and business performance. Environmental uncertaintycomplicates the management in determining market orientation; the impact, businessperformance is unlikely to be achieved at the maximum conditions.
AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Intiyas Utami; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Abstract

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.
WOOLWORTHS AUSTRALIA AND WALMART US: BEST PRACTICES IN SUPPLY CHAIN COLLABORATION Verdi Arli; Sean Dylke; Rosie Burgess; Romain Campus; Evita Soldo
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.123

Abstract

This study analyses retail industries with the efforts of their supply chain collaboration (SCC) frommanufacturers to consumers. It also describes the ways of identifying collaboration partners and buildingpartnership for sharing information, thus representing the best practices in such efforts. The successof building the collaboration in terms of supply chain is described through the observation and analyseson the journey undertaken by both Walmart US, and Woolworths Australia. This is said to have enabledthe retailers to achieve greater organizational performance through driving common objectives in partnershipwith their supply network. For examples there some empirical successes as achieved by Woolworthssuch as saving of approximately AUD$75M within the first two years of project commencement,reduction in lead time of getting point-of-sale information from two weeks to every Monday morning forthe previous week, integration of information technology into supply chain management, and improvementin sales by AUD$7 billion. It can be generalized that through the sharing of knowledge, resources,information, profits and risks, the companies are able to position themselves in an advantageous spot,where operational efficiencies and financial cost savings are paramount.
THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Ascaryan Rafinda; Bambang Agus Pramuka; Poppy Dian Indira Kusuma
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA Sri Wahyuni
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.133

Abstract

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firms bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.
THE INFLUENTIAL FACTORS ON THE PATIENTS SATISFACTION AND INTENT TO BEHAVE: A CASE STUDY IN NORTH SULAWESI PROVINCE Silvya Lefina Mandey
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.124

Abstract

The research analyses the effect of service quality on the hospitals patients satisfaction and patientsintent to behave, the effect of intent to behave, medical team behavior on patients satisfaction andpatients intent to behave, the effect of communication quality on patients satisfaction and patient intentto behave, patients trust on the intent to behave, and patient satisfaction on the intent to behave.The sample consists of whole patients who had been undergoing normal treatment at the hospital attheir own health insurance service or ASKES, in the North Sulawesi province. The data were collectedusing non-probability sampling that was an accidental sampling technique. The sample was of300 respondents. The analysis was done using the SEM (Structural Equation Modeling) with AMOS(Analysis of Moment Structural) software as supporting program. It can be concluded that servicequality has a significant effect on the patients satisfaction. Service quality, organizational citizenshipor medical team at the hospital behavior, and trust all have a significant effect on the patients intentto behave that is they remain loyal. Trust has also a significant effect on the patient intent to behave.However, the patients satisfaction has no significant effect on their intent to behave.

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