cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 18, No 3 (2015): December 2015 - March 2016" : 13 Documents clear
The effect of marketing innovation, market orientation, and social capital on competitive advantage and marketing performance: A study in MSMEs of embroidery Central Java Province Ag. Sunarno Handoyo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.506

Abstract

This study deals with marketing innovation, market orientation, and social capital in affecting the competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. In this respect, this study tried to test and analyze the effect of marketing innovation, market orienta-tion, and social capital on competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. The samples are 150 respondents as the owners of the embroidery business in Central Java Province. The technical analysis used is Structure Equations Modeling with AMOS Software version 22. The results show that: (1) marketing innovation has significant effect on competitive advantage; (2) market orientation has significant effect on competi-tive advantage; (3) social capital has significant effect on competitive advantage; (4) competitive advantage has significant effect on marketing performance; (5) marketing innovation has significant effect on marketing performance; (6) market orientation has significant effect on marketing performance; (7) social capital has no significant effect on marketing performance. The implication of this study is that the MSMEs of embroidery could improve marketing performance by increasing marketing innovation, market orientation, social capital and competitive advantage. This study also shows that competitive advantage is an intervening variable on marketing performance.
An empirical examination of factors contributing to the adoption of IFRS in developing countries Aria Farah Mita; Nurul Husnah
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.512

Abstract

This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the adoption of IFRS as it is a cheap shortcut to improve the quality of financial reporting to attract foreign capital and to finance its development. In addition to macroeconomic factors, this research also examines the influence of institutional factors and the development of local accounting standards. Using the binomial logit regression, the result shows that the regulatory quality of a country positively af-fects the possibility of IFRS adoption in developing countries. It means that the better quality of the regulator in those countries, the higher possibility to fully adopt the IFRS. Furthermore, there is a tendency that the countries will fully adopt the IFRS when they already have local accounting standards that previously referred to international standards. The results imply that the IASB strategy should focus more on cooperation with local regulators or groups of regional cooperation to reach its objective to develop single set of high quality international standard.
Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax Indrawati Yuhertiana; Hero Priono; Rina Moestika Setyaningrum; Sri Hastuti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.504

Abstract

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.
Group support system and explanatory feedback: An experimental study of mitigating halo effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors good impression on clients initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.
A hybrid model of new Keynesian Phillips Curve: An application in Indonesia Aloysius Deno Hervino
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.502

Abstract

This study attempts to prove whether inflation dynamics in Indonesia can be explained by the hybrid model of New Keynesian Phillips Curve (NKPC). Output gap variable and dummy variable are also incorporated in this study as the external shock of the increase in fuel oil prices in 2004. By using a steady state model, it can be concluded that inflation dynamics in Indonesia could be explained by the hybrid model of NKPC. The variable of forward looking has significant effect on inflation dynamics, but the variable of inflationary pressure (output gap) has no significant effect on inflation dynamics. In addition, the increase in fuel oil prices in 2004 also gives pressure on the inflation rate, but when interacting with the variable of inflation (backward and forward), it even reduces its pressure on the inflation rate.
Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance Baiq Nensi Veni Indipenrian; Bambang Subroto; Aulia Fuad Rahman
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.510

Abstract

This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample involves 78 respondents who have positions as financial manager, controller manager, accounting manager, and production manager in mid-sized manufacturing companies in East java. The data were collected by survey method. This study used a Partial Least Square (PLS) as the data analysis method. It was found that not all of the main UTAUT models were supported, because performance expectancy and effort expectancy have no effect on behavioral intention and use behavior to adopt ABC system. Whereas, social factors, information quality and facilitating conditions had a positive effect on behavioral intention and use behavior to adopt ABC system. The different results of this study with several previous studies are probably caused by the differences in the context of system, culture and characteristics of the sample. The implication of this study is not only to propose a theoretical framework for researches in future, but also useful for companies to optimize the use of ABC system that should be supported by top level and mid-level management and the readiness of the individu-als to accept the adoption of the ABC system.
The role of organizational commitment and trust on performance management and the implications for the lecturers performance Anuar Sanusi
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.509

Abstract

The aim of this research is to examine and analyze the effect of the commitment, trust, and performance management on lecturers performance. It used a survey on 240 respondents of universities selected randomly. Data were analyzed by using path analysis. It shows that that employees trust is affected directly commitment as well as performance management. Performance is affected directly by commitment, and trust as well as employees performance management. Based on those findings it can be concluded that any concern toward, commitment, trust, and employees per-formance management of Private Higher Education in the Kopertis southern Suma-tera region II have an effect on performance employees. Therefore, commitment, and trust, and employees performance management should be put into strategic plan-ning of human resources development in increasing the performance employees of Private Higher Education in the Kopertis southern Sumatera region II, however other variables are necessary to be taken into account properly.
An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance Enny Susilowati Mardjono; Emrinaldi Nur DP
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.503

Abstract

The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and expenditure of state budget (APBD), selected by means of judgment sampling. The hypothesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect positively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didn’t mediate the relationship between budget goal clarity and accounting control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government to apply budget stated clearly and specifically. Accounting Control system should be used to facilitate the planning and supervision of the organization. Mental model of the operational officers do not reflect operational processes in various environments. This is due to the fact that most of the budget has been set with the existing systems that is standardized by LAKIP, so it cannot be flexible adjustment in various environments.
The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study Novita Puspasari; Meutia Karunia Dewi
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.514

Abstract

This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.
The effect of foreign ownership on financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) Agus Arman
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.508

Abstract

The Regulation of Bank Indonesia (PBI) 2000 which states that foreign investors are allowed to take control of ownership up to 99% of domestic banks in Indonesia has been in a long debate, especially by academics. Some studies prove that the existence of foreign ownership brings benefit, but on other hand, it does not bring any benefit. The purpose of this study is to provide evidence related to the effect of foreign own-ership on financial performance of banking companies listed on IDX measured by Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Equity (ROE), and Non-Performing Loans (NPLs). The testing involved the samples of 14 banking issuers whose ownership was dominated by foreign investors. The data, 2 years before and after the presence of foreign ownership, were used to get the results related to the effect of foreign ownership on financial performance of banking companies in Indonesia. The results of this study show that there is a significant in-crease in LDR, there is an insignificant increase in CAR, there is an insignificant decrease in ROE, and there is a significant decrease in NPLs after the presence of foreign ownership on the banking companies listed on the Indonesia Stock Exchange.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol 23, No 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol 23, No 1 (2020): April - July 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 22, No 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol 20, No 2 (2017): August - November 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 2 (2016): August - November 2016 Vol. 19 No. 2 (2016): August - November 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 19, No 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol 18, No 2 (2015): August - November 2015 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol 17, No 1 (2014): April 2014 Vol. 17 No. 1 (2014): April 2014 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol 16, No 1 (2013): April 2013 Vol. 16 No. 1 (2013): April 2013 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol 15, No 1 (2012): April 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol. 13 No. 3 (2010): December 2010 Vol 13, No 3 (2010): December 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue