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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 19, No 1 (2016): April - July 2016" : 13 Documents clear
Increased productivity and technical efficiency of rice farming with the System of Rice Intensification (SRI) method in Purworejo District, Central Java Herry Maridjo; Y MV Mudayen; A Tri Prihantoro
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.535

Abstract

This study aims to determine whether there is a significant difference in productivity between organic and inorganic rice farming, whether there is a significant difference in technical efficiency between organic nd inorganic rice farming, and whether fertilizer costs, labor costs, arable land area, and the length of the use of System of Rice Intensification (SRI) have a significant effect on the organic rice production. The target of this research is the improvement of economic efficiency and organic rice farming productivity in Purworejo District, Central Java. To achieve this target, this study used SRI method. The population was all farmers of inorganic and organic rice farming in Purworejo District. The samples consist of 45 people from organic rice farmers and 45 people from inorganic rice farmers in Ringgit Village, Purworejo. They were collected by random sampling and the data were analyzed using descriptive analysis and quantitative analysis. Descriptive analysis was done by comparing all necesary activities in both organic and inorganic rice farming. The descriptive analysis concludes that there is a difference in terms of the selection of seeds, seedlings, seed treatment before sowing, planting and watering, fertilizing, weeding and pest control. Quantitative analysis is done using Analysis of Variance (ANOVA) and multiple linear regeresi. The quantitative analysis concludes that there is a significant difference in productivity between organic rice farming and inorganic rice farming. There is a significant difference in technical efficiency between organic rice farming and inorganic rice farming. Fertilizer costs, labor costs, arable land area, and the length of the use of SRI method have a significant effect on the organic rice production.
Analysis of financial soundness of manufacturing companies in Indonesia Stock Exchange Widi Hidayat
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.541

Abstract

This study aims to provide information to the issuer and Bapepam and Indonesian Institute of Accountants with additional important information content of ratings and financial soundness of the indicators that do not harm investors. This is an explanatory and descriptive nature of causality using quantitative methods, using all companies listed on the Indonesia Stock Exchange (ISE) taken as the sample. The data were analyzed using discriminant statistical analysis tools are processed with SPSS. The results showed that the level of financial soundness of the manufacturing industries listed on the ISE such as 23 (62%) Companies Current Asset Growth (CAG) is low as well as Fixed Asset growth (FAG) 28 (76%) companies is still low, Equity Growth (EqG) by 27 (73%) the company, Revenue growth (RG) 27 (65%) companies and Net Income Growth (NIG) 35 (95%) firms. Two manufacturing companies have a very high NIG, thus, NIG average is very high. The seven models of financial soundness were tested based on the growth of corporate finance such as CAG, FAG, LG, EqG, RG, ExG and NIG. Only one model is not significant, the model RG, while the other model is a significant, with a significant difference be-tween the growths rates of the sound and unsound corporate finances industry groups.
Family controlled firm, governance mechanisms and corporate performance: Evidence from Indonesia Eko Suyono
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.528

Abstract

This study investigates, firstly, the influence of family-controlled firm on corporate performance, and secondly, the influences of corporate governance mechanisms including control variable on corporate performance in the companies listed on the Indonesian Stock Exchange. By using five years (2009-2013) company data, this study used Ordinary Least Square (OLS) regression to test the hypotheses. The results based on OLS, indicate that family controlled firms tend to have better performance than non Family controlled firms. Moreover, in regard to the link between governance variables and corporate performance, only managerial ownership exhibits a positive relation with corporate performance, for both proxies, i.e. Tobins Q and ROA. Yet, the rests of governance variables (i.e. institutional ownership, audit committee, board of directors and independent board of commissioners) do not confirm the relationship with corporate performance. These findings have significant policy implications for the government, regulatory bodies, companies and other stakeholders including the investors in Indonesia to shape and implement an optimal governance system that can improve corporate performance.
Analysis of donors trust and relationship commitment in lembaga amil zakat in Indonesia Tanti Handriana
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.529

Abstract

The purpose of this study is to investigate the role of donors trust and relationship commitment in a non-profit organization. This study used a survey method and takes individual donors of Lembaga Amil Zakat as the research samples. There are 117 respondents used in this research. Structural Equation Modeling (SEM) is selected as the analysis technique. The findings of the study reveal that (1) shared values have significant effect on trust; (2) relationship marketing investment has significant effect on trust; (3) trust has significant effect on relationship commitment; and (4) trust has significant effect on future intentions. The contribution of this study is mainly to broaden the application of social exchange theory and relationship marketing concept which are suitable not only for profit-oriented organizations, but also for nonprofit oriented organizations.
The effect of corporate performance on the stocks in the companies doing IPO - Suherman; Danni Winadi; Gatot Nazir Ahmad
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.532

Abstract

This study tries to (1)to examine the difference of corporate social performance (CSP) between the old IPO firms and the new IPO firms, and (2)to investigate the influence of corporate social performance (CSP) on stock return. Corporate social performance (CSP) is measured using NH approach and stock return is measured using cumulative abnormal returns (CAR) and holding-period returns (HPR). The sample covers 75 IPO firms listed on the Indonesia Stock Exchange between 2011 and April 2015. Our study employs independent sample test and ordinary least square (OLS) regression to analyze the research models. The results show that 1) there is significant difference in corporate social performance (CSP) between the old IPO firms and the new IPO firms, and 2)CSP has positive and significant effect on stock return, controlling for firm size, firm growth, institutional ownership and managerial ownership. Robustness tests support the results. Investor should pay much more attention on the old IPO firms and corporate social performance (CSP). Firms that are going to sell IPO stocks, specifically for young firms, should concern more on social responsibilities.
Agribusiness entrepreneurship development strategy in East Java for welcoming ASEAN Economic Community (AEC) era Dewie Tri Wijayati
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.539

Abstract

Facing the implementation of ASEAN Economic Community (AEC) at the end of 2015 requires strategic measures to make Indonesia ready to compete with other nations in ASEAN. East Java Province has great potentials and contributions in the national agribusiness. Establishing agribusiness in East Java towards increased competitiveness is the right step to welcome AEC 2015. This research attempts to study the appropriate model of agribusiness development strategy for East Java. The selection of strategy model is expected to prepare a strong and competitive economy in East Java. Through three principles of data analysis model of Miles and Huberman with the emphasis on data collection, data display, and verification, this study also used a variety of data collection techniques and verifications such as Focus Group Discussion (FGD), observation, and others. This research was conducted in four regions as the focus of the study area: Probolinggo District, Sidoarjo District, Pasuruan District and the City of Batu. The results provide the following conclusions: (a) the agribusiness development strategy in East Java should be done with the target approach. This means that the introduction to the target is the most important factors to determine the strategy to be implemented; (b) the role of the government is highly important and strategic in developing agribusiness in East Java. These can be implemented through a variety of program models that are tailored to the target.
The effect of emotional intelligence on burnout and the impact on the nurses service quality Agustina Hanafi
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.530

Abstract

This study attempts to analyze the effect of emotional intelligence on emotional exhaustion and this, in turn, on the quality of hospital care nurse. The subjects were nurses and patients RS RK.Charitas Palembang. This sample was taken using Non-Probability Sampling towards the nurses and patients in the patient units of the hospital Joseph 1 & 2, with the total respondents of 200 people. These were selected as sample and the data analyzed through the process using Structural Equation Model (SEM). It shows that emotional intelligence negatively affects the emotional exhaustion. Furthermore, the emotional intelligence has positive effect on the quality of nursing care. Most importantly, there is a greater direct effect of emotional intel-ligence towards service quality than the indirect effect through the emotional ex-haustion. Emotional exhaustion negatively affects the quality of nursing services.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Habib Muhammad Shahib; Soni Agus Irwandi
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Yustina Hiola; Rosidi Rosidi; Aji Dedi Mulawarman
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.
The mediating effect of life complexity and dynamic, and work-life conflict on the effect of motivation on continuance commitment and quality of life of female factory workers in Jabodetabek Sylvia Diana Purba; Christine Winstinindah Winstinindah
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.540

Abstract

Motivation arising due to the need can be a factor that increases continuance com-mitment to an organization, which is expected to have an effect on the improvement of the quality of life. This research was conducted on 126 female factory workers who are already married and have children. This study aims to examine the mediating effect of life complexity and dynamic and work-life conflict on the effect of commit-ment on continuance commitment and quality of life of the respondents. The results could not prove the significant influence of motivation on the quality of life, either directly or through the mediation of life complexity and dynamic, work life conflict and continuance commitment. Despite a high-perceived value, motivation has no significant positive effect on the quality of life of female factory workers. Other re-sults found in this study show the direct influence of motivation in improving con-tinuance commitment, in which the influence is significant and strong. Meanwhile, life complexity, dynamics, and work-life conflict, as the mediating factors, also have significantly and positively weak influence.

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