cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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. 15 No. 3 (2012): December 2012" : 13 Documents clear
MACROECONOMIC AND BANK-SPECIFIC DETERMINANTS OF LOAN LOSS PROVISIONING IN INDONESIA Suhartono, Suhartono
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.107

Abstract

This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific have an effect on the quality of loans and loan lossprovisions to cover risks. The results showed that loan losses could be explained primarily by a particularbank and macro economic variables. On asset size, the study found a positive relationship between the sizeof assets and loan loss provisions indicating that there is no benefit for the large banks of their managerialand technological advantages. Well-capitalized bank with a negative impact on loan loss provisions, thebank also showed that the capitalized ones take less credit risk. It appears clear that inefficient banks torisk further demonstrate the validity of the hypothesis of poor management. Using the profitability/ReturnOn Average Assets (ROAA), it was found that there is a negative relationship implying that profitable banksave lower credit risk and also support the hypothesis that good management to take the risk is lower. Onthe impact of the price index, it was found negative showing higher inflation reduces loan loss provisions.In terms of economic growth/Growth Development (GD), the results provide further evidence that economicgrowth reduces credit risk and that this provides further support of procyclicality in credit markets.
LOCUS OF CONTROL, INNOVATION, PERFORMANCE OF THE BUSINESS PEOPLE IN THE SMALL BUSINESS AND MEDIUM INDUSTRIES IN SOUTH SULAWESI Rum, Muh.
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.108

Abstract

Locus of control has been seen as an important factor in boosting the business performance.Beside, it can also be used as the trigger to enhance the business survival. However, so far,there has no any study especially analyzing this factor in a specific situation such as in Smalland Medium Enterprises (SMEs). The research aims tries to analyze the influence of Locus ofControl, innovation ability on the performance of small medium industry in south Sulawesi.Practically, this research was conducted using survey with purposive sampling on industrialSmall and Medium Enterprises (SMEs) in South Sulawesi, then conducting a clustering onfour regions in northern, southern, eastern, and western areas which were centralized inMakassar municipality. The data were collected by interview and questionnaire to 200 industrialSME owners. Technical analysis data run by use of Structural Equation Model (SEM).The result in, points out that by reinforcing potential Locus of Control can stimulate the increasingof Innovation, and increases the performance of SMEs industry. The reinforcementof Locus of Control can be conducted by increasing memory ability, innovation ability, andPerformance, in terms of employee productivity, ability, and skill.
DETERMINATION OF EXPORT VOLUME AND HEDGING STRATEGY: A SURVEY OF EXPORTER’S TRANSACTION AT THE MAKASSAR INDUSTRIAL ESTATE (KIMA) Rakhman, Abdul
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.109

Abstract

The study aims to determine factors which influence the export volume of leading commodities in SouthSulawesi and investigate which hedging strategy has been implemented by the exporters. The survey wasundertaken for 13 managers arranging 250 sales contracts in thirteen companies. They were asked todescribe what type of hedging strategy was implemented in protecting their revenue with US dollar asdenominated currency to their contract. Several literatures suggested that hedging strategy needs to consistof hedging theory, but in South Sulawesi, the international traders’ belief is in pragmatism way byrelying on money market instrument especially for interest rate orientation. Although export import activitiesfor cocoa, cement, lobster, seaweed, box and marbles used US$ for denomination, the respondentswere aware of Rupiah fluctuation to foreign currency which also bears transaction exposure. Multipleregression analysis was used to determine variables which affected the volume and export, while hedgingstrategy was identified using qualitative approach. It was found that the increase on cost of hedging, inflationreferences and interest rate references affected significantly the increase of the export volume, whilethe increase of US$ spot rate to Indonesian Rupiah did not significantly affect in reducing export volume.Most of exporters rely on hedging in money market, long forward contract to protect their transactions.
PRODUCTIVITY AND SOCIAL ECONOMIC CONDITIONS OF RUBBER SMALLHOLDER’S IN KABUPATEN BANYUASIN, SOUTH SUMATRA PROVINCE Yusuf, Muhammad; Sulaiman, Jamalludin
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.110

Abstract

Rubber is one of the top foreign exchange earners in Indonesia. Seventy percent of the land in Indonesiaused for the cultivation of rubber consists of smallholding and the remaining 30 percent are large plantations.There are 34,827 rubber smallholders in the South Sumatra Province and account for 87 percent ofrubber cultivation in the province. However, they contribute only about 55 percent of the total rubber production.In contrast, large rubber plantations which account for only 13 percent of rubber cultivation contribute45 percent of the rubber production which shows that rubber plantation productivity is very low.The objective of this study is to describe the productivity and socio economic profile and the affect of socioeconomic for rubber smallholders’ productivity. The total sample used for the study was 433 respondentsconsisting of 280 poor households and 153 non poor households. Data cross tabulation was used in thisstudy. The results show the socio economic profile reflects the level of rubber farmers education plays therole in the productivity of rubber plantation, the average working hours of the poor rubber farmers foreach age group is fewer than those who are not poor families, and the factor of the duration of workinghours is certainly associated with the area of the land to be prepared.
THE DETERMINING FACTORS OF THE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE IN THE COASTAL COMMUNITIES IN NORTH MINAHASA REGENCY Mananeke, Lisbeth
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.111

Abstract

Competitive advantage and business performance can be considered potential factors in anybusinesses including in the coastal communities. This research analyses the effect of learningorientation on competitive advantage, the effect of learning orientation on performance, andthe effect of organization culture competitive advantage the businesses in North Minahasa,North Sulawesi. Primary data were taken from the owners of fishery business in coastal societywith the total number of 200 respondents with purposive sampling. The data were analyzedusing Structural Equation Model (SEM). It shows that intellectual capital has effect oncompetitive advantage. Yet, organization culture has no effect on competitive advantage. Theresearch also shows that learning orientation, intellectual capital, and competitive advantagehave effect on organization performance. On the contrary, organization culture and innovationhas no effect on organization performance.
INCREASING THE SERVICE QUALITY FOR CUSTOMER SATISFACTION Daengs GS, Achmad; Mahjudin, Mahjudin; Hufron, Mashudah
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.112

Abstract

Business competition is unavoidable nowadays, whether it is either product or service, it has alwaysits own strategy to win. In this condition, service is the most important factor that should bebuilt and delivered to the customers. For that reason, service has to be qualified. This is due tothe fact that with qualified service, the customers will also be satisfied and then they will not thebusiness. A qualified service is marked by the number of consumers who were satisfied totallywith the service. So, every business must focus on it. PT. TIKI Branch of Kedung Sari Surabayawas the object of the research because service quality was critical. Theoretically, there are fivedimensions of service quality such as assurance, tangibles, reliability, responsiveness, and empathythat may influence customer satisfaction. The objective of this study was, to determine theeffect of service quality to customer satisfaction. Structural Equation Modeling (SEM) was usedto analyze the primer and secondary data during the research. With the probability of > 0.10, itwas found that assurance dimension could establish unidimensionality of service quality, whiletangibles, reliability, responsiveness, and empathy dimensions could not. Therefore, it could beconcluded that assurance was the prominent factor that caused customers satisfaction.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Subekti, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
ISEES MODEL: MODEL OF HOSPITAL SERVICE BASED ON INTERNAL AND EXTERNAL SERVICE QUALITY Rachmat, Basuki; Indrawati, Trisa
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.114

Abstract

The research attempts to investigate public hospital service model and test the effect of theinternal and external service quality on employee satisfaction, employee satisfaction on theexternal service quality, external service quality on customer satisfaction, and customer loyalty.The research was conducted through questionnaires to 31 hospitals in Surabaya with1155 respondents. Validity and reliability are used to test the research instruments and researchhypotheses were tested by linear regression analysis. The results show there is a significantand positive effect of internal service quality on the employee satisfaction. There isalso a significant effect of internal service quality on external service quality. But, it alsoshows there is no significant effect of employee satisfaction on external service quality.Again, there is a significant and positive effect of external service quality on customer satisfaction,a significant and positive effect of customer satisfaction on customer loyalty.
BLOCKHOLDER OWNERSHIP, CAPITAL STRUCTURE AND MANUFACTURE COMPANY VALUE IN INDONESIA STOCK EXCHANGE Yuliani, Yuliani
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.115

Abstract

The capital markets have been in the emerging market category for example, the Indonesia StockExchange. In connection with this condition, it has been known that the behavior of issuers andinvestors are still relatively unstable. This behavior is quite different to market conditions in othercountries, which have become the efficient market. The number of listed companies is still relativelysmall compared to the number of listed companies on stock exchanges in developed countries. Theresearch aims to measure and to find empirical evidence, the direct effect of blockholder ownershipand capital structure on company value. It will investigate and examine the mediating effect ofcapital structure on company value. The research was conducted at manufacturing company inIndonesia Stock Exchange (IDX) for five years. This research use census sampling, with number 36of companies that were analyzed with Structural Equation Modeling (SEM). The result shows directlythe blockholder ownership does not have significant effect to company value. Capital structurehas mediating effect to the relationship between blockholder ownership and company value.This finding Explains that the indirect role of capital structure can increase of company value. Inaddition, capital structure directly has significant effect to company value.
GOING CONCERN OPINION IN PROVIDING INFORMATION FOR THE MARKETS Hartadi, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.116

Abstract

Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to keep their goingconcern operation. From such reasons, this study analyzes whether the going concern opinion(GCO), provides useful information about the value of the firm for other parties, especiallythe market. In this study, the samples were selected by using purposive samplingmethod of manufacturing companies in LQ45. In testing the hypothesis, the researcher usesmultiple linear regressions. In some cases, the results do not support previous studies. GoingConcern Opinion and Net Income do not affect the Market Value of Equity. Thus, it does notsupport the previous research findings. On the contrary, the Book Value of Equity andgrowth have significant effect on the Market Value of Equity, in which this supports the previousones.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol 23, No 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol 23, No 1 (2020): April - July 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol 22, No 1 (2019): April - July 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol 20, No 2 (2017): August - November 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol. 19 No. 2 (2016): August - November 2016 Vol 19, No 2 (2016): August - November 2016 Vol 19, No 1 (2016): April - July 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol 18, No 2 (2015): August - November 2015 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol. 17 No. 3 (2014): December 2014 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol 17, No 1 (2014): April 2014 Vol. 17 No. 1 (2014): April 2014 Vol 16, No 3 (2013): December 2013 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol 16, No 1 (2013): April 2013 Vol. 16 No. 1 (2013): April 2013 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol 15, No 1 (2012): April 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol 13, No 3 (2010): December 2010 Vol. 13 No. 3 (2010): December 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue