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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 7 Documents
 1 
Search results for , issue "Vol. 13 No. 1 (2010): April 2010" : 7 Documents clear
GIS FOR BANKING: THE DEVELOPMENT OF SPATIAL MODEL FOR LAND VALUATION IN SURABAYA Oetomo, Hening Widi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.417

Abstract

Land value is used for collateral valuation in Indonesia. This system is considered officially stamped on a property tax. In addition, the property tax uses Land Value Zone (LVZ) for land valuation. The purpose of this research is to produce a land valuation method, namely individual valuation based on enviromental situation in certain land location. The research produced three models namely structural model, location model and spatial model. The results showed that structural factor contributed to land value variation at 56.5% and location factor contributed to land value at 36.7%. Furthermore, spatial model represented a combination of structural and location models. Tha spatial model contributed to land value variation is at 73%. The remaining 37% was influenced by non-spatial factors such as legality, economic situation and another factors. The iimplication of this research is that, there is more fair land assessment because it is an individual one. However, the main problem in this case is that it needs different models for different areas. Suggestion for future research is simplifying the variables that are used in order to make them able to be applied in a certain wider area. The variable simplification is important because the data supply in Geographical Information System (GIS) is expensive
TECHNICAL AND SCALE EFFICIENCY OF SYARIAH BANKING IN INDONESIA: DATA ENVELOPMENT ANALYSIS APPROACH Endri, Endri; Ritha, Henny; Hadiyati, Puji
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.418

Abstract

So far, efficiency tends to be a very important issue for discussion. Therefore, such a topic needs attention. This is crucial when it is related syariah banking industry development. In that case, the best performance of shraiah banking can be reached sot hat it has high competitive power in national banking industry. Besides that, it is also expected to be able for expanding the market share. Using the non-parametric method of Data Envelopment Analysis (DEA), this study investigates the recent efficiency of the Islamic Banking operations in Indonesia over the period 2005 to 2007. The attributions of technical efficiency (utilization of capacity) and scale efficiency (optimality of scale achieved) are identified. The principal findings for the period under study indicate that technical and scale efficiency scores are improving but not optimal 100% during research period. The findings provide useful guidelines for policy implications and may also assist banks concerned with their strategic planning with regard to the future of Islamic banking
THE INFLUENCE OF SUPPORT AND INFORMATION SYSTEM TOWARD THE USE OF WORK INFORMATION IN BUDGETING WITH DEVELOPMENT FACTOR AS INTERVENING VARIABLE Diptyana, Pepie; Basuki, Hardo
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.419

Abstract

This research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performance measurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influential toward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performance measurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgeting is influenced by the regional government’s internal and external support, external participations such as society for escorting the regional government officials in facing the budgeting system change.
STUDY OF THE TAXPAYERS’ COMPLIANCE IN BANKING INDUSTRIES IN SURABAYA Salman, Kautzar Riza; Farid, Mochammad
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.420

Abstract

This research provides an empirical evidence of the influence of tax payers’ environment toward their compliance. In this research, the tax payers’ environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research by using questionnaire as the instrument. The samples used in this research include 40 regional offices or main branches of the banks associated within Perbanas (The Association of Commercial Banks) in Surabaya. They are the heads of the banks in regional offices, the heads of main branch offices, managers,supervisors or sub divisions dealing with the companies’ tax. All the respondents are by proxy on the behalf of the offices where they work. The findings are as follows: (1) tax regulation does not influence significantly toward the tax payers’ compliance; (1) the tax policy influences significantly the tax payers’ compliance; (3) the tax administration does not influence significantly toward the tax payers’ compliance; (4) the tax services does not influence significantly the tax payers’ compliance. Based on the results above, it can be concluded that the constructs of tax policy have significant influence on the tax payers’ compliance. In addition, it also shows that the constructs of tax regulation, tax administration, and tax services do not have significant influence on the tax payers’ compliance.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto, Gunarianto
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companies is the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and management control. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturing sector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors’ professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondary data. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditors’ working experience and between internal auditors’ working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors’ professionalism for with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
ANTECEDENTS AND CONSEQUENCES OF INTERNAL QUALITY OF PRODUCTS IN THE MANUFACTURING COMPANIES HOLDING SNI IN EAST JAVA Maghviroh, Rovilla El
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.422

Abstract

This study is a confirmatory study that was carried out by testing several hypotheses in order to figure out the causal relationship of all the stated variables. In attempt to such efforts, the study took the population of 205 manufacturing companies in East Java. All of them hold SNI (standard recognision of product). This study employed complete enumeration or census method; for that reason, the sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of Amos 5 program. The results of this research show that there are positive and significant relationship between communication level of objectives, frequency of feedback, effectiveness of incentive system of the quality on product internal and external quality and on change of financial performance. The benefit of this research is for scientific information regarding the variables of communication level of objectives, frequency of feedback, and effectiveness of incentive system of the quality on internal and external quality of product and on change of financial performance of the manufacturing companies in East java.
THE INFLUENCE OF SATISFACTION TOWARD LOYALTY AND BUSINESS BUILDING OF MULTILEVEL MARKETING SALESPERSON IN ORIFLAME SURABAYA Retno A, Mei
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.423

Abstract

It is a fact that any product categorized as a daily need and therefore, it is considered the first product in the customer’s hand. The key to such a condition is by increasing the custom- ers’ loyalty to the product. To do so, multi-level-marketing (MLM) can be implemented in a business. This research attempts to see the influence of the variables such as communication satisfaction, marginal satisfaction, and product satisfaction, Loyalty to salesperson, Product Loyalty, and Business Builder toward the customers’ loyalty to the product. The author uses semantic scale differential as variable scale. The respondents as the subjects studied are the active members of Oriflame multilevel marketing company which have joined the company for at least 1 (one) year. There are 112 members taken as the sample and it uses Sstructural Equa- tion Mmodeling (SEM) to analyze the data. It was found that the  product satisfaction factor have positive influence toward the loyalty to product, the loyalty to product has also positive influence toward the loyalty to salesman and  the business builders. Next hypothesis say they marginal satisfaction has positive influence toward the loyalty to product, marginal satisfac- tion has positive influence toward the loyalty to salesman, and  communication satisfaction factor has positive influence toward the loyalty to salesman all are not accepted. Key words: Communication Satisfaction, Marginal Satisfaction, Product Satisfaction, Loy- alty to Salesperson, Product Loyalty, Business Builders.

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