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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. 3 (2010): December 2010" : 7 Documents clear
THE FACTORS INFLUENCING THE EMPLOYEE PERFORMANCE IN PT HIKMAH SEJAHTERA SURABAYA Adiwaty, Mei Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.9

Abstract

In improving the employees’ performance, a company needs to realize the commitment to the improvement for the employees prosperity, quality, and leadership style in which those fac- tors are assumed to contribute to the greater interest of the company through employees’ performance and achievements. PT. Hikmah Sejahtera Surabaya is a multi-business company suffering from the performance decline almost in every business unit the company owns. Due to such a condition, this research aimed to acknowledge in-depth analysis on the influence of Compensation, Motivation, and Leadership style towards the employee performance in PT. Hikmah Sejahtera Surabaya. It uses the population consisting of the entire employees work- ing in the company that are included as the research sample. This research employed Census sampling method and SEM (Structural Equation Modeling) as its data analysis technique. The analyses led to conclusions that leadership does not influence motivation, compensation does not influence performance, and as well as the leadership. Meanwhile, compensation has significant-positive influence towards motivation and motivation has significant-positive influence towards performance. Therefore, management should pay greater concern particu- larly on the employees’ compensation policy (bonuses and benefits), thus engaging them to be highly motivated as well as to be willingly responsible and in-charge for achievement efforts.
INVESTMENT ON THE COMMUNITY INCOME AND THE ECONOMIC GROWTH IN CENTRAL JAVA Adnan, P. Eko Prasetyo
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.11

Abstract

This article attempts to analyze the impact of investment on the community income and the economic growth in Central Java using the social accounting matrix (SAM) framework con- cerning people’s income and economic growth. The data were taken from Central Bureau of Statistics (BPS). Thus, it concerns production factor block, institutional block, and produc- tion sector block. It shows that investment influences the people income and economical growth. People’s income that is most affected is farming business income while that of being less affected is farming worker. The distribution of people’s income is not spread evenly among the group. Furthermore, investment production block has positive impact on the big- gest economic growth, especially on manufacturing industry sectors, except food, electricity, gasses, and drinking water. People’s income condition and economic growth which are in- fluenced by investment proved to have no difference. As such, several factors that support investment atmosphere policy: bureaucracy and licensing, infrastructure, and investment protection from illegal tolls must be given more serious attention. Beside, investment is ex- pected to grow effectively and efficiently. Next, the implication of investment policy as the main generator of economic growth trough production sector has biggest positive impact, especially on financial institution and trade sector, while investment has less impact on in- dustrial and agricultural sectors especially on food crop and food industry.
THE RELATIONSHIP BETWEEN DEMOGRAPHIC FACTORS AND INVESTMENT DECISION IN SURABAYA Lutfi, Lutfi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.13

Abstract

The financial literature supports an increasing role for behavioral aspects of investment decision making. Among other factors, demographic factor may influence investors’ risk tolerance and investment preferences. This paper explores the relationship between demo- graphic factors, such as gender, age, marital status, education, income, and family members, and investor’s risk tolerance as well as investment preference. First of all, it attempts to reveal the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and investor’s risk behavior (risk seeker, risk averse. Secondly, it tries to see the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of invest- ment (bank products, capital market instruments, and physical assets). Finally, it endeavors to uncover the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of investment (bank products, capital market instruments, and physical assets). Using a sample of 84 investors in Surabaya, this study shows that demographic factors explain investor’s risk tolerance and investment preference. The results also reveal a significant relationship between investors’ risk toler- ance and their investment preferences.
FINANCIAL ANALYSIS OF CRANE GROUP AUSTRALIA Arli, Verdi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.15

Abstract

Crane group has continued to develop and enhance its manufacturing capabilities. Starting in the mid 1990s, the company has some success as it revamped its network distribution op- erations. This study identifies whether this company has a strong financial fundamentals and whether investment in the company will be of a long term nature. Its financial statements had been analysed during 5 year period (2004 – 2008). The data were compiled from Annual reports; ASX historical information; Government reports; Media Items and Website Data. The analysis will cover company’s recent financial position, performance and cash flow, including liquidity; profitability; short-term asset management; risk; leverage and capital structure; and trend and horizontal analysis over the last five years. It shows that the past financial position, performance and cash flow have no guarantee for future performance. In addition, this report considers that this company has the fundamental criteria required for long term investment. It is recommended that the client monitor the position in 6-12 months in light of the share price at that time, the capital markets and ongoing evidence of Crane Group Limiter’s sales growth in the weakening economy. It cannot be stated that the com- pany is immune to an economic downturn. Crane Group has delivered dividends consistently over the last few years.
FARMERS PERCEPTIONS AND PREFERENCES IN CIAMIS AND BANTUL ON ISLAMIC MICROFINANCE INSTITUTIONS (BMT) Suraya, Suraya
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.16

Abstract

This research is done due to the fate of Indonesian people who, in majority, work as farmers. This community has not yet shown an increase in having more prosperous standard of living. This is assumed to be due to the insufficient capital, difficulty of access to financing, inability to provide collateral, and the limited number of the bank reach. This study attempts to reveal the role of Islamic micro-finance institutions or BMT for providing opportunities for the farmers. Yet, this rural community is unfamiliar with this institution. Therefore, it is impor- tant to see their perceptions, preferences, and acceptance for adopting such financial institu- tion. It employs the theory of perception, preferences, and level of adoption/acceptance of new things. The data were collected by means of questionnaires and interview. The study was conducted in Ciamis and Bantul Regencies from August to December 2009. It indicates the farmers’ perception level in Ciamis Regency high (91%), high-level preferences (97%), thus they can adopt Syariah microfinance institutions with a high level of acceptance (92%). In general, it can be concluded that there is no difference in perceptions, preferences, and the adoption of this bank by the communities in the two regencies.
AUDITORS’ EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM Hudiwinarsih, Gunasti
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.18

Abstract

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors’ professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The analysis used in this re- search is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that experience, competency, and independency influence significantly toward auditor professionalism. However, experience and independency have no effect sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.
THE IFRS ADOPTION: CONTRIBUTION TO VALUATION THEORY Mayangsari, Sekar
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.424

Abstract

The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the information on IFRS adjustments is value relevant. This paper analyses value-relevance, incremental, and relative association of the effects of IFRS reconciliations reflected in earnings and owners’ equity, versus Indonesia GAAP measures. This study adopts a market value model, which relates a firm’s earnings to shareholders’ equity measured under Indonesia GAAP together with the respective IFRS reconciliation adjustment, to its market value, adding some firm specific factors to the regressions. This research uses regression to test the hypothesis. The results show that IFRS adjustments improve financial reporting quality and the capacity of financial statements to explain firm values, over and above the INDONESIA GAAP numbers. How- ever, the effect is not equally distributed given that they are more significant for larger firms. The research also reveals that the market places a high value on the earnings reconciliation adjustments but, in general, it appears that the IASB has had at least some success in provid- ing relevant information because it has the capacity to make a difference in investors’ deci- sions.

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