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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 17, No 3 (2014): December 2014" : 13 Documents clear
Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and interpersonal trust Soni Agus Irwandi; Taufik Akbar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.357

Abstract

This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and on-financial, that can affect managerial performance, with an intervening variable procedural fairness and interpersonal trust. The object of research was carried out at the level of middle and lower level managers in all companies in the Province of Banten and West Java are registered in the Indonesia Stock Exchange (IDX), with a sample of 205 managers. Results of the study showed that the manager's participation in setting performance goals that are measured in terms of financial and non-financial positively affect performance and managerial and procedural fairness. Beside, interpersonal trust partially mediates the effect of goal-setting participation managers on managerial performance.
Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress M. Fakhri Husein; Galuh Tri Pambekti
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.362

Abstract

Financial distress models need to be developed as a model of an early warning system. Such an effort is intended to anticipate the conditions that can lead to the bankruptcy of the company. This study aims to analyze the accuracy of the model of Altman, Springate, Zmijewski, and Grover as the best predictor of financial distress. This research is a quantitative study in which the data were collected by means of a data pool. This is done by using a dummy variable. The sample consists of 132 companies which are listed on the list of Daftar Efek Syariah (DES) in 2009-2012. The analysis isdone by using an analytical tool that is a Binary Logistic Regression. It shows that the model of Altman, Zmijewski models, Springate, and Grover can be used for prediction of financial distress. However, the model of Zmijewski is the most appropriate model to be used for predicting the financial distress because it has the highest level of significance compared to the other models. Zmijewski model is used for having more emphasis on the leverage ratio as an indicator of financial distress.
Analysis of macroeconomics and diagnostic of economic growth of Surabaya Ignatia Martha
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.353

Abstract

Surabaya is the second largest city in Indonesia after Jakarta. As one of the growing metropolitan city, Surabaya has great potential for investors to invest and do business. The incoming investment can lead the economy towards a more modern and improve the economic status of the city as a center for national economic growth, as well as help reduce the poverty. However, the development of which has been implemented still has many challenges, especially for the industrial sectors failed to raise and move the trade and services sector as a stimulant for other economic activities. The report further analyzes the current macroeconomic conditions and the related challenges as well as the opportunities that exist indicating that the Surabaya city developed rapidly with all the dynamics that exist in it. Surabaya city developed into the city followed by the development of the service and trade sectors with impressive property. However, the study also found some obstacles. Thus, it should be prioritized and addressed effectively to help this city grow even higher. The main barriers identified include licensing relating to the business and investment climate, transportation, human resources, and a high rate of return, especially for the middle to the bottom.
The employees and customers satisfaction perception on financial performance: A model of service-profit-chain in Jakarta Rudyanto Rudyanto
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.358

Abstract

The purpose of this study is to examine the impact of the relationship between employee satisfaction and customer satisfaction, and also to examine the impact of both on a hospitality companys financial performance utilizing service-profit-chain framework as the theoretical base. Specifically, this study explores four major relationships: 1) The direct relationship between customer satisfaction and financial performance; 2) The direct relationship between employee satisfaction and financial performance; 3) The direct relationship between customer satisfaction and employee satisfaction; and 4) The indirect relationship between employee satisfaction and financial performance. Furthermore, this study examines the mediating role of customer satisfaction on the indirect relationship between employee satisfaction and financial performance. The data were collected from employees, customers and managers of hotels in Jakarta. LISREL 8.8 Structural Equation Modeling (SEM) with a two-step approach was utilized to empirically test the proposed hypotheses and the relationships between the constructs. Findings suggest that while customer satisfaction has positive significant effect on financial performance, employee satisfaction has no direct significant effect on financial performance. Instead, there is an indirect relationship between employee satisfaction and financial performance, which is mediated by customer satisfaction.
Motivation on accounting choice of actuarial gain (loss) Julio Hokky Sahputra; Taufik Hidayat
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.363

Abstract

This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method based on IAS 19 (2004). Motivation theories in this research are asset pricing motivation, contracting motivation, and influencing external parties motivation. The research was done by using logit model and cross-section. The sample was taken from listed companies in 17 Europes Premier Indices from 2005 to 2012. The result shows that there are debt covenant motivation and these affect external parties motivation from management to recognize actuarial gain or loss. This result also shows that risk that affects management decision to switch from corridor method to full recognition through OCI method at which companies having high risk tend to avoid full recognitionthrough OCI method to prevent fluctuation on financial statements. This research conclusion confirms previous research that there are management motivations in selecting accounting method.
Improving the competitive advantage through information technology: A case at food and beverage industries in Indonesia Musran Munizu
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.354

Abstract

This study attempts to investigate the effect of Information Technology (IT) on competitive advantage, especially food and beverage industry in South Sulawesi, Indonesia. The research used survey approach and the data were collected by questionnaire. The unit of analysis is big and medium scale companies. The respondents are the managers of companies. There were 126 companies that were surveyed and the total of 100 had completed questionnaires returned as the final sample. Three hypotheses have been developed through literature review and tested using Multiple Regression Analysis. The results show that Information Technology which consists of IT for administration, IT for communication, and IT for production has significant effect on competitive advantage. Competitive advantage is more influenced by IT for production than by both IT for administration and IT for communication.
Analysis of materialism, fashion clothing, and recreational shopper identity Endang Ruswanti
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.359

Abstract

This study examines the effect of materialism on fashion clothing and recreational shopper identity. This is done by a survey with the total sample of 71 respondents. It consists of 45 respondents male and 26 female; while 56 respondents earn more than 5 million, 12 respondents earn over 3 millio, and 3 respondents earn above 10 million. These respondents are the executive students Esa Unggul University, Jakarta. The ages of the respondents are between 18 and 57 years. The sample was taken based on purposive sampling of respondents who like fashion and earn for their living between 2 million to > 10 million. The analysis was done by using multiple regressions with SPSS 17. It shows that materialism significantly has positive effect on fashion clothing and materialism affectsconsumers recreational shopper identity. The managerial implication is that the average age of the respondents is 31-50 and they have an income above 5 million who love shopping in malls and buying fashion clothes. Therefore, the malls offer more varied products that consumers need so that the consumers who have a tendency of being materialism like fashion shopping in the malls always come and they are expected to be loyal to going to the malls. The fashion manufacturer needs to pay to the strategy for multiplying the product variety of fashion in accordance suited with the age of 31-50 years.
Analysis of university graduates competencies for the position of internal auditors: Perspective of internal auditor practitioners Hansiadi Yuli Hartanto; Lisia Apriani
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.364

Abstract

This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to design training to further sharpen internal audit skills in preparing students to enter the internal audit position. The study involved 99 practitioners of internal auditors of various companies types in Indonesia. This study used a Likert scale to measure the competencies considered by the internal audit manager in recruiting university graduates. Each statement is analyzed on the distribution of respondents by counting the frequency of respondents' answers. It shows that there are seven essential factors that must be considered when hiring internal auditors. They are the core curriculum which must include mastery of the material consist of ethics and corporate governance, information technology, internal audit, and business communications; factors associated with student activities such as the ability to work individually and in teams, the using of information technology to complete the task, and the analyzing accounting problem comprehensively. All factors associated with the certification of students are essential in recruiting internal auditor.
The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Sri Hernita Barus; Sylvia Veronica Siregar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.355

Abstract

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firms annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firms annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.
The influence of theory of planned behavior and entrepreneurship education towards entrepreneurial intention Sri Palupi Prabandari; Puput Ichwatus Sholihah
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.360

Abstract

This present study tries to raise the issue regarding the factors that influence the entrepreneurial spirit of the students of Graduate School. Regarding the finding on the indirect effect of Theory of Planned Behavior on the entrepreneurship through entrepreneurship education, it can be explained that the indirect influence on two variables is as follows: attitude toward entrepreneurship and perceived behavioral control indicates that by stimulating students motivation to join entrepreneurship education as outlined previously, students are expected to have entrepreneurial intentions. In addition, entrepreneurship education should be able to prepare students to become entrepreneurs, provide support facilities to start a business, and lecturers must be able to guide the students to become entrepreneurs.

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