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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 19, No 2 (2016): August - November 2016" : 13 Documents clear
Does the pyramidal ownership mechanism negatively affect the firm’s performance? Vera Diyanty
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.467

Abstract

This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance. It also examines the mediating effect of founder leadership as represented by founding family members occupying the top management position and the effectiveness of Board of Commissioner. This study used Ordinary Least Square regression for the data analysis with 670 data as the sample from 134 sample companies from year 2009 to 2013. The results show that family control through direct ownership mechanism enhances company performance (alignment effect). On the other hand, family control through pyramidal ownership mechanism weakens company performance (entrenchment effect). The results also show that founder leadership boosts the alignment effect and limits the entrenchment effect. However, this research fails to confirm the role of the effectiveness of the Board of Commissioner in increasing the alignment effect and limiting the entrenchment effect.
Do investors become risk takers after receiving MLA and accounting information? Ni Made Wisni Arie Pramuki; Bambang Subroto; Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
The effect of brand, design, and price on intention to purchase mediated by quality perception at sport shoes X Endang Ruswanti; Benny Herlambang; Moehammad Unggul Januarko
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.458

Abstract

Product cues have been identified as a major factor and are used by customers when they evaluate a product before deciding to buy. Customers evaluate products based on the product manual cues; generally, they use the brand, design and price, and produce quality perception and ceases on purchase intentions. This process also occurs in the prospective buyer's sport shoes X that have the largest sales in Indonesia. Therefore, the researchers are interested to test whether there is a relationship between the product cues on the quality perception and purchase intention for sports footwear products. This research was done by using a survey for the data collection, by distributing the questionnaires to 161 respondents. The data were analyzed using Structural Equation Modeling with Lisrel analysis tool. The result showed that the product cues have an influence mediated by the quality perception on purchase intentions. This study suggests that the perception of quality is as a full mediating variable between products cues and purchase intention.
Profit efficiency of shariah banks in Indonesia and the determining factors: Using Stochastic Frontier Analysis Method Sri Wahyuni; Pujiharto Pujiharto
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.711

Abstract

This study aims to measure the efficiency of profit and examine the factors that affect the efficiency of shariah banks profit in Indonesia such as the size of banks, risk financing, and capital adequacy. This study used the Shariah banks in Indonesia, during the period of 2010-2014. These shariah banks were selected as the sample Commercial shariah banks and Shariah Business Units. This study uses three stages of research. First, it measures the efficiency of profit using a parametric approach that is Stochastic Frontier Approach (SFA). Secondly, its uses regression profit efficiency scores with various determinants of profit efficiency. The third phase is testing the efficiency score during the global crisis (2008-2009) and after the global crisis period (2010-2014). It shows that in overall there occurred profit efficiency in the shariah banks in Indonesia as it was indicated by the score of profit efficiency that is less than one. The inefficiency occurred in both Shariah banks and shariah business units. Bank size has a positive impact on profit efficiency. The bigger the bank, the better profit efficiency is. It can be implied that this research provides the managers the clues that shariah banks should improve their profit efficiency management. For Bank Indonesia, they can use this evidence to design policies that can encourage profit efficiency in shariah banks.
Impacts of in-kind transfer to household’s budget proportion: Evidence from early reformation in Indonesia Albertus Girik-Allo; Yuyun Puji Rahayu; Ni Made Sukartini
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.499

Abstract

The program distributing rice for reducing poverty for poor household (also known as Raskin) is one of social safety net programs in Indonesian’s government with its subsidized rice to the poor. The purpose of this program is to lessen the financial burden of the targeted households and increase food sustainability at the household level. This paper’s aim is to investigate how the effect of in-kind transfer towards the Raskin program over the household’s budgets proportion. This study used Indonesia Family Life Survey (IFLS) data wave 3 (2000) and wave 4 (2007), with the households level as unit analysis. Estimation strategy is applying regression with data panel in fixed effect model (FEM) and instrumental variable (IV). The result shows that the in-kind transfer program is not work for lessening the household’s burden, but in fact has increased the household expenditure, particularly for buying some food. It was found that during the program implementation, there was a significant increase in informal labor wages in Indonesia. Therefore, for typical household who experiencing higher wage income relatives to rice expenditure, will result in total budgets for rice will also increase significantly. In this case, we could conclude that rice is still being normal goods for Indonesia..
Cultural capital and business success among entrepreneurs Antonius Purwanto
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.583

Abstract

This article is about how the role of cultural capital in development of industrial cluster of ceramic art in Kasongan. This article based on research that make use of qualitative methods by interviewing informants such as entrepreneurs, craftsman, ceramic artist, government official, and technical staff of Technical Service Unit (TSU). The purpose of this article is to show how cultural capital plays role in business success among entrepreneurs and in struggling of the entrepreneurs to achieve high position in social-economic stratification. Empirical evidence show that entrepreneurs with a lot of cultural capital produce ceramic designs that more artistic, creative and innovative than those who with a little of cultural capital. Besides, cultural capital also supports meaningful interaction between entrepreneurs and buyers with various social-cultural backgrounds. The design that are innovative, creative and artistic and the meaningful interaction make ceramic product of entrepreneurs more easily to be purchased by buyers. As consequence, entrepreneurs with a lot of cultural capital more successful in their business and achieve high position in social-economic stratification.
Financial distress for bankruptcy early warning by the risk analysis on go-public banks in Indonesia Laely Aghe Africa
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.542

Abstract

Early warning is essential for overseeing the firm’s financial system stability, and is developed by financial distress model. Financial Distress is financial declining phase that happens before bankruptcy or liquidation. This Research aimed to analyze whether the following factors such as CKPN (Allowance For Impairment Losses Of Credits), NPL (Non Performing Loan), IRR (Interest rate Ratio), PDN (Net Open Position), LDR (Loan To Deposit Ratio), IPR (Investing Policy Ratio), OE-OI (Operating Expenses To Operating Revenues) and FBIR (Fee Based Income Ratio) can determine financial distress as early warning in Indonesia’s go public banks. It is a quantitative study, with the sample of 100 go-public banks listed in Indonesia Stock Ex-change (www.idx.go.id) ranging from 2010 to 2014, collected using purposive sampling. They were analyzed using SPSS 23 IBM version. The result shows that LDR (Loan To Deposit Ratio) is the most significant factor to determine financial distress as early warning of bankruptcy of Indonesia’s go public banks. Besides that, it has several implications for regulators and bank management to determine the firm financial system stabilization.
Growth strategy as a mediator of the relationship between entrepreneurial competencies and the performance of SMEs Endi Sarwoko
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.460

Abstract

Factors affecting the success of SMEs have been widely studied, but generally they only focus on the individual characteristics as a factor affecting the success of SMEs. This study attempts to analyze the role of the growth strategy in mediating the effect of entrepreneurial competencies on SMEs performance. The population consists of the 243 nurturing SMEs in Malang Regency, in which the sample was taken using proportional sampling techniques, and it was totaled 146 SMEs. They were collected by using questionnaires and interviews, whereas analytical techniques using Structural Equation Modeling. The results showed that the growth strategy is influenced by entrepreneurial competencies, so the business growth strategy, as a mediator of the effect of entrepreneurial competencies on SMEs performance, meaning that the increase of the entrepreneurial competencies will lead to a higher capability implementing the growth strategy. This eventually affects the SMEs performance. Entrepreneurial competencies will affect the better business growth strategy. In turn, it can also ultimately improve SMEs performance. Thus, the key factor in the SMEs performance in Malang Regency is the level of competency owned by the owners and the implementation of growth strategy. 
The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model Susi Sarumpaet
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.481

Abstract

This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced by: (1) attitudes (2) subjective norms, and (3) perceived behavioral control of the manager towards accruing and disclosing such information. The data was collected through a survey, employing a questionnaire modified from Weidman (2002). Responses from 50 corporate managers in Lampung Province were analyzed using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behavioral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behavior are positively associated with the attitude towards environmental liability.
Publicness and strategic planning of public institutions: Evidence from Indonesia Wisnu Untoro; Arifin Angriawan
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.623

Abstract

Strategic planning has become a very common practice in public organizations. Research shows the positive impacts of strategic planning on the firm performance. This study examines the impacts of publicness on planning formalization, flexibility and participation. Empirical evidence collected from Indonesia suggests that planning formalization associates negatively with publicness; and mediates the relationships between publicness, flexibility and participation. The results support the political control view of public organizations. The results suggest that public organizations need to be both formal and flexible. We also find the positive association between participation and flexibility.

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