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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. 14 No. 1 (2011): April 2011" : 7 Documents clear
FOREST PLANT INDUSTRY (HTI) IN EAST KALIMANTAN (THE ECONOMIC OUTLOOK) Hasid, Zamruddin
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.10

Abstract

Essentially, the implication of HTI in Indonesia and East Kalimantan province has a benefit to the front (forward) and backward for the economy. The impact to the front with the HTI will provide the raw material for the timber industry developments that affect the competi- tiveness the national timber industry through superior products from the industry are like pulp, plywood, and furniture. This paper attempts to provide information on the contribution by the forestry sector toward GDRP in the province of East Kalimantan. It also tries to see the plantation development and determine its direct influence of investment on the economic growth as well as the implication of the development. Correlation and regression analysis is adopted in analysis that is the path analysis called path coefficient. The results show that the production of forest industry is still prospective for further development. Besides that, HTI is considered productive, and in the next program, it is expected that in the future this can in- crease or improve the economy growth of the people in the area. Therefore, HTI development should be pursued so that the East Kalimantan province can focus on the development of for- estry sector. This can also in the form of encouraging the investment in such development.
EXPERIENTIAL MARKETING, EMOTIONAL BRANDING, AND BRAND TRUST AND THEIR EFFECT ON LOYALTY ON HONDA MOTORCYCLE PRODUCT Kustini, Nuruni Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.12

Abstract

The rising globalization era has demanded that the world should change from the old para- digms into the new one in every aspect, especially in marketing world. Nowadays, to win over the market share cannot not only do a business that relies on the functionality of their prod- ucts, but also take into account its brand attributed to their products as it delivers certain images in the mind of consumers or end-users. This research aimed to acknowledge the im- pacts of experiential marketing, emotional branding and brand trust towards loyalty on Honda motorcycle products.  Variables  in  this  research  are  experiential  Marketing  (X1), Emotional Branding (X2), Brand Trust (X3) as its independent variables; and Brand Loyalty (Y) as its dependent variable. To measure these variables, this study employed Semantic Dif- ferential Scale by using interval as its scale of measurement. 120 respondents of Honda mo- torcycle users were taken as sample of research from the population of Honda motorcycle users in Surabaya, with SEM (Structural Equation Modeling) employed as data analysis technique. On the one hand, the SEM analysis results revealed the positive and significant relationship of experiential marketing and brand trust on product loyalty. On the other hand, the analysis did not prove the significant nor positive influence of emotional branding to- wards loyalty.
DESIGNING CBA MODEL OF PERFORMANCE APPRAISAL SYSTEM AS A MERIT RATING FOR HIGHER EDUCATION INSTITUTION Prawitowati, Tjahjani
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.14

Abstract

Performance appraisal system as part of human resource management tools for higher edu- cation institution plays an important role in motivating and increasing educators and sup- porting staff’s performance. It is very valuable for higher education institutions. Yet, in edu- cation affairs, this is still considered less. This research attempts to design competence-based performance appraisal system for higher education institution. Depth interview, secondary data, and questionnaire are used as the instruments. It is conducted in three types of higher education in Indonesia. In terms of professionalism, social competence, and pedagogical competences, it is found that there are three competencies, namely core competency, mana- gerial competency, and technical competency. Core competency is referred to organization’s value, varied among higher education institutions, but mostly includes integrity, customer orientation,  achievement  orientation,  initiative,  teamwork,  empathy,  and  adaptability.  In terms of managerial competencies, most higher education institutions consider planning, problem solving, influencing others, empowerment, supervising, and controlling. For techni- cal competencies, they include computer literacy, English mastery and job technical mastery.
THE INFLUENTIAL FACTORS TOWARDS CREDIT UNION MEMBERS (STUDIES IN CU NETWORK BOARDS OF CU IN KALIMANTAN) Lingu, Amu Lanu A.
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.17

Abstract

Credit Unions, in Indonesia, have well-developed and played an important role in supporting its members ‘economic empowerment. In 2008, there were 33 Regional Coordinating Bodies of Credit Cooperation (BK3D) and one Central Office of Credit Cooperation (PUSKOPDIT). Among them, it is Kalimantan Coordinating Body of Credit Union (BKCUK). This research attempts to find out the relationship and influences among the variables as used in this re- search. The data which include the abovementioned key variables were collected from re- spondents using questionnaires. Path analysis was used to estimate the magnitude of direct or indirect causal relationships between exogenous variables and endogenous variables. AMOS Version 16 was used to perform the analysis. Results of the study shows that: (i) lead- ership of managers was directly affected by both strategic plan and financial performance; (ii) quality of product/service was directly affected by strategic plan, and was indirectly af- fected by  financial performance  through  managers’  leadership;  and  (iii) satisfaction of PCU’s members was directly affected by either leadership of managers or quality of prod- uct/service, and was indirectly affected by financial performance and strategic plan through leadership of manager. Results of the study shows, That: (i) the leadership of managers was directly affected by both the strategic plan and financial performance, (ii) quality of product / service was directly affected by the strategic plan, and was indirectly affected by financial performance through managers’ leadership ; and (iii) the satisfaction of PCU’s members was directly affected by Either leadership of managers or quality of product / service, and was indirectly affected by financial performance and strategic plan through leadership of manager.
THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Kustono, Alwan Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.19

Abstract

The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothing reflects re- ducing the possible income fluctuations so as to make it as stable as possible throughout the ism.  Almost  of  income  smoothing  research  in  Indonesia  used  Eckel’s  index  to  clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to deter- mine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Ex- change, over period of 1999-2008. This study confirms Eckel’s index is not reliability instru- ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previ- ous studies, particularly that determinant, factors and effect of income smoothing practices.
ASSESSING PROFIT EFFICIENCY OF ISLAMIC BANKS IN INDONESIA: AN INTERMEDIATION APPROACH Pramuka, Bambang Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.21

Abstract

Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. This study investi- gates the profit efficiency of Islamic banks in Indonesia.  The Stochastic Frontier Approach (SFA) was adopted to evaluate monthly data released by full-fledged Islamic banks and Is- lamic window banks in Indonesia.  The period of observation was March 2003 until March2009.   The efficiency of Islamic banks was assessed by employing the intermediation ap- proach.  Hypotheses concerning the relationships of the input and output variables were pos- ited and tested.  The result of the study indicated those full-fledged banks are more efficient in generating profit than their counterpart, Islamic window banks.  The finding of this study highlights crucial information regarding the efficiency of Islamic banks in developing coun- try. Islamic banks should continuously increase the amount of third party fund and financing volume and make it more efficient in generating profit.  In addition, Islamic bank efficiency may have a great influence on the Indonesian government policy, which is expected to be in favor of the industrial sector instead of the monetary sector.
FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Chariri, Anis
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.

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