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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 21, No 2 (2018): August - November 2018" : 13 Documents clear
Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries Aria Farah Mita; Harry Ferdinand Silalahi; Alin Halimastussadiah
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1437

Abstract

The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.
University Students’ Entrepreneurial Performance Eddy Madiono Sutanto; Peter J. Sigiols; Ivando Putih
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1197

Abstract

Low interest of student to entrepreneurship is a pity as the global university entre­preneurial spirit students survey. To improve the students entrepreneurial perform­ance, such factors take part influencing entrepreneurial performance, such as inno­va­tiveness, risk taking, proactiveness, competitive aggresiveness, autonomy, and of course entrepreneurial mindset. This research aims to determine the effect of those variables on entrepreneurial performance of college students of management which are A accredited in Malang City, Indonesia. The samples are 374 students from five universities. The analysis technique used is the test of Goodness Fit Model and Path Coefficients test with the help of the program SmartPLS 2.0 and SPSS. The results indicate that the entrepre­neurial mindset has significant effect on innovativeness, risk taking, proactiveness, competitive aggresiveness, and autonomy. Moreover, the characteristics of innovativeness, risk taking, proactiveness, competitive aggre­sive­ness, and autonomy have significant effect on the entrepreneurial performance of college students.
Permission to use prohibited and unclean items and its role in Islamic economy Abolfazl Alishahi G; Bi Bi Zeinab Hosseini; Isa Tamini
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1494

Abstract

The ruling prohibiting the use of prohibited and unclean items is found in the Holy Qur'an and the hadiths from the infallible imams (AS). The jurists consider the cause of the ruling of permission and prohibition of things to be their benefits and harms. The question is whether such benefits and harms making up the prohibition and permission of the use are fixed and permanent or they may change in the nature and subject matter? In the past, due to the lack of scientific and technical advancements, the benefits and uses of the prohibited items were not discovered or, in those circumstances, such uses were not possible, but the harmful aspect of prevailed. A number of jurists have categorically prohibited the use of prohibited and unclean items. Others, however, believe that in some cases, such as necessity, duress, etc., their use is permissible. A third group of jurists also believe that such uses are subject to conditions. With regard to the dynamic nature of Islamic jurisprudence, the role of time and place, and the change in the subject matter of the rulings and their instances in ijtihad, it would seem possible to issue a permission to use such items; so that in this way, solutions can be provided in cases such as treatment, job creation, and industry prosperity as well as the release from economic and livelihood bottlenecks.
Human resource development strategy model: a case study on small and medium Laweyan Batik industry in Surakarta Agus Utomo; Yosephine Angelina Yulia
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1436

Abstract

Batik industry in Indonesia is generally small and medium enterprises (SMEs) become the livelihood of some people. In the History of Solo Batik describes the famous solo batik with traditional patterns and patterns of batik in the process of cap and in batik tulis. Kampung Batik Laweyan is the center of the township of batik entrepreneurs in Solo, which has tremendous appeal. The lack of regeneration of batik makers makes their numbers more and more decreasing. In order for batik existence to stay awake in the future, business managers must know how to develop human resources especially for batik crafters. The purpose of this research is to formulate human resource development strategy / method used this research is qualitative method with method soft system methodology (SSM) developed by Checkland and Poulter (2010), Checkland and Scholes (1990). The findings obtained after using the method of soft system methodology (SSM) is the formulation of human resources development strategy for medium and small industries in Laweyan, Surakarta.
Analysis of Rice Imports in Indonesia: AIDS approach Agus Widarjono
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1212

Abstract

Rice is a staple food for Indonesian households. After achieving self-sufficiency of rice in 1984, Indonesia still had to import rice because the domestic rice consumption always exceeded the domestic rice production.  This study attempts to analyze a rice import during the 1998-2014 period. The rice import was analyzed based on the main partner of Indonesian rice imports encompassing of Vietnam, Thailand, USA, Other countries. This research applied the demand system method using Almost Ideal Demand System (AIDS). The results indicate that price elasticity of rice import from Vietnam and Thailand was inelastic while from other countries, they were elastic. Based on the expenditure elasticity of rice import, rice is the normal goods for rice import from Thailand and USA. The policy simulation shows that the increase in the price of rice import leads to the decrease of rice import.  However, rice import from certain countries such as Thailand still increase. Rice is the staple food, therefore, the government must set up policy to increase domestic rice production for reducing dependency on rice imports.
The influence of secure image, rate and charges, and variation of product towards customer interest in selecting certain banks and the role in net-interest margin in Indonesia Benny Budiawan Tjandrasa
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1441

Abstract

The purpose of this paper is to prove the influence of the secure image on the interest of customers in selecting certain banks, and to explore the role of the secure image in net interest margin in Indonesia. This research uses a triangular approach which is a combination of a scientific approach and a naturalist approach. The number of questionnaires collected is 300, using simple random sampling, and the hypothesis test uses logistic regression. The results of the research include two things: statistical test result indicates the secure image variable affects the interest of customers in choosing a particular bank; and the exploratory research can explain the role of the secure image variable in Net Interest Margin in Indonesia. The implications of this research are: first, banks and other financial institutions can improve competitiveness by enhancing secure image through enhanced security technology and maintaining the company's reputation in terms of security. Second, the role of the secure image variable in net interest margin can be explained through the application of demand-supply theory. The originality of this research is the verification of the effect of the secure image variable on customer interest in a particular bank and its role in NIM
Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy Achmad Yanuar Irwan; Anak Agung Gde Satia Utama
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1440

Abstract

Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1481

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives:  human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.
Patterns and determinants of Indonesian accounting students’ career choice Etty Indriani; Nugroho Wisnu Murti
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1438

Abstract

This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.
Owners’ integrity, customers’ relation, and focused attitude as strategiies of family business sustainability and growth: an empirical study John Tampil Purba; Jacob Donald Tan
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1433

Abstract

Asian Development Bank Institute reported that the contribution of Micro, Small and Medium Enterprises (MSMEs) to the Indonesian GDP is 57.8% and the contribution to total employment is 97.2%. MSMEs in Indonesia are almost owned by families. According to Family Firm Institute in 2016, 72% of all businesses in Indonesia’s private sector are run by family businesses, and while most of the MSMEs started out as family businesses, many successful entrepreneurs come from family business background.  This empirical study is based on 3 family business cases that have been expanding in terms of its sales and operations throughout more than 10 years. The method used in this study is qualitative research by exploring the strategic management to sustain the family businesses through owners’ integrity, customers’ relations, and focused attitude in their vocations.  As the family businesses are currently in transition of passing the torch to the next generation, their sustaining strategies have to be extended.

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