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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 20, No 1 (2017): April - July 2017" : 13 Documents clear
The Islamic Capital Market Response to the Real Earnings Management Rita Yuliana; M Nizarul Alim
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.772

Abstract

This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
The Effectiviness of Promotional Benefit Towards Buying Intention Moderated By The Brain’s Tendency of Consumers Evan Stiawan; Tantri Yanuar Rahmat Syah
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.439

Abstract

This research’s goal is to measure the influence of promotional benefit towards buying intention moderated the brain’s tendency of consumers. The object of this research is the consumers whom ever bought a mobile phone. The purpose of this research is to find out the consumer’s buying intention when price discount is higher than premium, the influence of price discount and premium toward buying intention which is moderated by the tendency of consumer’s left and right brain. The data analysis method used is ANOVA One Way and General Linear model (GLM). The result of the research shows that premium is more positively evaluated than price discount which is means the consumer tends to re-buy when premium promotion offered is higher that price discount. The group of consumers that get price discount and right brain tendency tend to have a higher buying intention than the group of consumers that get price discount and left brain tendency, also for the group of consumers that get price discount and right brain tendency tend to have a higher buying intention than the group of consumers that get premium and right brain tendency.
The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations) Rozmita Dewi YR; Irfan Ariandi
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.751

Abstract

The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.
State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015 Ima Amaliah; Tasya Aspiranti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.781

Abstract

The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN) which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50%) but the proportion of corporate sukuk numbers is still relatively small (below 25%). 
RBBR Model: A Prediction Model of Bank Health Level Based on Risk for Regional Development Banks (BPD) in Indonesia Herizon Chaniago; Harry Widyantoro
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.1064

Abstract

The RBBR Model is a risk-based bank rating model. First of all, this study was conducted to find a model that can be used for predicting bank soundness and the level of bank health especially the Regional Development Banks (BPD) in Indonesia. Secondly, it tried to see the level of ability to moderate GCG variables on the relationship between bank business risk and bank soundness. Thirdly, it had to see the level of ability to mediate GCG variables on the relationship between bank profitability and bank soundness. This study used BPD in Indonesia as a population and all members of the population studied, thus it is a census study. The variables consist of business risk (liquidity risk, credit risk, market risk and operational risk), GCG score and earnings performance and capital performance as the independent variables and bank soundness as the dependent variable. The secondary data were collected by means of documentation method. Data analysis includes descriptive analysis and statistical analysis, to describe the results of research, and statistical analysis to answer the research problem. Statistical analysis PLS Warp and multiple linear regression analysis were used for analysis, and it was found that the model can be used to predict the health of BPD in Indonesia. Furthermore, GCG neither moderate the relationship between business risk and BPD health levels in Indonesia nor mediates the relationship between earnings performance and BPD health levels in Indonesia.
The Effect of Consumer Expectation Index, Economic Condition Index and Crude Oil Price on Indonesian Government Bond Yield Benny Budiawan Tjandrasa
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.935

Abstract

Governments sell bonds to finance their budget. The investors willing to buy government bonds because of the yield they will get, but on the other hand if government bond yields is  too high it would burden the state in paying the interest due. Various studies have been done to find the variables that affect government bond yield significantly, such as exchange rate, inflation rate, interest rate, and oil price. This study found two more variables namely consumer expectations index and the economic conditions index to complement the variables that have been discovered. Those two variables are used as a proxy of economic stability of a country, the increase of those variables represent the increase of economic stability and will reduce the level of risk and lowering the yield that investors demand. This research use descriptive method and explanatory study with secondary data using multivariate regression equation model. The results shown consumer expectation index and economic condition index have significant effect on Indonesian Government Bond yield. To keep consumer expectation index and economic condition index increase government should give a positive signal and a sense of security to investor.
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Peni Nugraheni; Ristina Wijayanti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.788

Abstract

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  
Abnormal Return and the Charactersitics of Merger and Acquisition in Indonesia Luh Putu Gina Gisella; Dony Abdul Chalid
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.538

Abstract

Indonesia also have  experienced the practice of Merger and Acquisition (M & A) transaction, like other parts of the world. This study  aims to see if there are abnormal returns for the acquirer companies in M&A transactions that occurred in Indonesia, and also to test if there are some characteristics related to M&A that affects the abnormal returns. This study uses 143 M & A transaction data public company in Indonesia in 2005 until 2014. Event-study analysis was also conducted to find acquirer abnormal stock return around the announcement of M & A. In addition,  OLS regression was also conducted to find whether the cash payment method in the M & A negatively affects the abnormal return. The  condition of companies (Net Profit Margin, Sales Growth, firm value) also affect the abnormal return. This shows that the method of payment and acquire companies’ conditions have effects on the perception of investors towards M & A transactions that occured.
Internalization Mediation towards the Relationship between Entrepreneurial Action and Individual Performance for the Next Generation of Family Companies in Surabaya Carolina Novi Mustikarini
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.936

Abstract

This study  examined the effect of entrepreneurial action for the performance of the next generation using the sample of students who joined the Family Business Community. In this study, there is a high contribution given by the role of entrepreneurship education in preparing the next generation in the family business. In addition, entrepreneurship education is considered possible through the process of internalization of the leaning process that is going on. For example, it is noted that entrepreneurial action can have a significant effect on the performance of the organization. In the context of the family business and entrepreneurial education at the University of Ciputra, both variables (entrepreneurial action and individual performance) are necessary to be tested and therefore, the researcher finds it possible to cary out a research that is supposed to have a contribution to the family business. This study uses a hierarchical regression analysis, to test the stages of the mediation process. The results showed that most of relationships mediate internalization Entrepreneurial Action and Individual Performance.
Human Development, Banking Development and the Quality of Local Government: The Case of Indonesia Dewanti Cahyaningsih; Irwan Trinugroho
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.843

Abstract

We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique data set by disentangling the type of banks (commercial bank, rural bank, and the total of both) to measure financial development. This research uses panel data at the provincial level for the period of 2010-2014. Generally, it could be concluded that human development has positive effect on banking development. To some extent, the quality of local government is found to strengthen the impact of human development on banking development.  

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