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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. 16 No. 2 (2013): August 2013" : 13 Documents clear
THE PROSPECTS OF ASEAN ECONOMIC COMMUNITY Wibowo, Wahyudi
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.179

Abstract

The world trading environment has changed during the last three decades, especially on the increasingtendency of regionalization. While ubiquitous regionalization is regarded as the newnecessity, recent studies provide mixed views on the effectiveness of the current development ofeconomic integration among the member countries of Association of Southeast Asian Nations(ASEAN). ASEAN regionalization has been commenced through AFTA in 1992 and recentlyASEAN is moving toward further economic integration under the ASEAN Economic Community(AEC), which is planned to be implemented by 2015. Based on the characteristics of the ASEANtrade and investments, this research provides an outlook on the prospect of AEC. First, it providespicture related to the tendency of each of the ASEAN members in regard to their tradingpatterns. Second, it provides the outlook concerning the current structure and developmentalphases of the ASEAN economies. Finally, it provides information about the gaps of developmentamong the ASEAN economies, particularly between the ASEAN-6 and the ASEAN-CLMV.
ANALYSIS OF MARKET DISCIPLINE MECHANISM IN INDONESIA BANKING INDUSTRIES Doddy Ariefianto, Moch.; Yuswanto, Yuswanto
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.180

Abstract

The market discipline is considered an important element for creating a sound and efficient operation ofthe banking industry. It can be shown by the response of investors and depositors of the business operationsand management in relation to the risk of a bank. Theoretically, there are hypotheses must be accomplishedin order to effectively market discipline occurs. The first hypothesis, whether the marketdiscipline provides a signal for of banks regarding the existence of a certain conditions which is inconsistentwith sound and efficient bank and business operation (Disciplining Signal Hypotheses; DSH).The second, bank management will respond to the signal by making efforts towards the implementationfor correction on the business in line with expectations (Corrective Response Hypotheses; CRH). Theverification used the empirical accounting data and market commercial banks with a total of 110 frequencyof semester 2000-2010 (panel data, 1843 observations). Empirical analysis model used regressionpanel data. The estimation results indicate that DSH gained strong empirical support. On the otherhand, the result of estimation involved in CRH is still significantly weak. This indicates that the marketdiscipline mechanism has not operated optimally in Indonesian banking industries. Therefore, correctionis required especially on regulatory mechanisms to improve the quality of banking.
THE EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS’ PERFORMANCE EVALUATION USING BALANCED SCORECARD Anas, Syaiful; Sholihin, Mahfud
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.181

Abstract

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers’ involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiative’s effectiveness. Using a 2×2 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanager’s performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division manager’s performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.
THE RISK PHENOMENON OF INVESTING IN CAPITAL MARKET (INDIVIDUAL BROKER PERCEPTION) Lin Lindawati, Ang Swat; Roselin, Tiffany
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.182

Abstract

This exploratory study is concerned with phenomenon of the risk of investing in capital market,which is often distressing and being perceived negatively by public/investors. Intentionally,it’s establishing the main reasons for the public lack of interest toward capital marketinvestment products. The understanding of professional perception in capital market such asbroker relies on the phenomenon of risk of investing in capital market had been proposed ofthis study. Therefore, phenomenology research approach is chosen to reveal participant perceptionbased on participant’s experiences through in depth interview technique. The resultof this exploratory suggests that trust may become one of key element to change public’s perception,which very often already negative toward capital market. Investors need securityassurance toward the investment fund; the broker must be able to assure the trust that hasbeen given by the investor through the verification of the broker’s capabilities and knowledge.
AN EXAMINATION OF THE EFFECTS OF OWNERSHIP STRUCTURE AND FINANCIAL LEVERAGE ON THE DIVIDEND POLICIES OF LISTED FIRMS IN NIGERIA Uwuigbe, Uwalomwa
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.183

Abstract

In an attempt to provide a developing economy perspective to the corporate dividend puzzle, thisstudy basically examined the effects of ownership structure and financial leverage on the dividendpayouts of firms operating in Nigeria. Using the judgmental sampling technique, a sampleof 50 selected listed firms from the Nigerian Stock Exchange Market where analyzed using theannual reports for the period 2006 to 2010. The choice of the selected firms’ arises based on thecapital structure and the availability of data for the listed firms. The regression analysis methodwas employed as a statistical technique for analyzing the data collected from the annual report ofthe selected firms. Findings from the paper revealed that there is a significant positive relationshipbetween ownership structure and the dividend payout of the sampled firms in Nigeria. Inaddition, the paper revealed that there is a significant negative relationship between financialleverages and the dividend payout of firms. Thus the paper concludes that while the ownershipstructure of firms in terms of equity interest appear to have a visible and significant effect ondividend payout of firms, on the other hand, the financial leverage have a very significant negativeimpact on firms corporate dividend payout policies.
THE INFLUENCE OF CUSTOMERS PERSPECTIVES AND PREFERENCES ON THE CUSTOMER-ORIENTED BANK MARKETING MIX STRATEGIES Putu Agung, Anak Agung
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.184

Abstract

This study examines the influences of the customers’ perspectives and preferences on the customerorientedmarketing mix strategies implemented by the PT Bank Pembangunan Daerah Bali. Theresult showed that the customers’ perspective exerts a significant influence on the design of themarketing strategy, the customers’ preferences have a significant influence on the design of themarketing strategy, and the design of the marketing strategy has a beneficial influence upon themarketing mix strategy. The results of the test supported the theory on the marketing strategy process.The theory espoused that the activities to adopt the customers’ perspectives and preferences, inorder to find out about their wants and needs, and the activities to devise a marketing strategy design,and the activities to implement the marketing mix strategy, should be treated as integratedactivities because the three of them were one unified and comprehensive marketing strategy. Thestudy provides the management of this Bank with a source of inspiration to be more pro-active inmanaging customer-oriented marketing strategies. It can be achieved by conducting a more integratedmarketing activities based on a marketing strategy process. This marketing strategy shouldalso be developed in BPD all across Indonesia as a strategic response to create a sustainable competitiveedge in the increasingly competitive world of today’s banking sector.
SOME FACTORS INFLUENCING THE EMPLOYERS’ PERFORMANCE AT THE ADMINISTRATION OF POLITEKNIK NEGERI SRIWIJAYA THROUGH USER EVALUATION Salamah, Irma
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.185

Abstract

The user evaluation is a wide construct where the evaluation is on an evaluation or measurementof individual attitudes and beliefs towards both goods and services. Evaluation of the users’technology-task fit is an important thing related to the achievement of individual performance. Asproposed the construct of technology-task fit to serve as a benchmark for measuring the userevaluations of information systems. This research refers to studies that have been conducted bythe previous researchers on individual performance to be verified by the expectation if the tasktechnologyfit can give a positive value for the user evaluation. As assumed, there is a positiverelationship when increasing individual performance, in which this study is focused on employeeperformance at Polsri administration. The sample consists of 64 employees at Polsri administration.The results show the characteristics of technology, individual, and technology-individualinteractions having positive and significant impact on user evaluation. The characteristics of thetask and the task-technology interaction have no significant effect negatively on user evaluation.However, the user evaluation has positive effect significantly on performance.
CHERRY PICK, SHOPPING SATISFACTION, AND MARKET MAVEN Ruswanti, Endang
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.186

Abstract

The study examines the effect of five dimensions of selective consumers, commonly known as cherrypick, on market maven mediated by shopping satisfaction. For practitioners, cherry pickers havecontributed to a lot in building price competition among retailers, or retailers trying to have thecheapest deals in the weekly ad and the discount price. Cherry pickers are interested in shoppingwith the discount price of 50% -70%. As retail management strategy, it has the aim to gain biggerturnover. The segment of cherry pick has been discovered quite large, heterogeneous, and potentiallyattractive to retail management. Market maven functions as non-cost promotional tool byvoluntarily conveying to consumers who need information about product, brand, price, deficiencyand excess product, place of purchase and method of payment. It shows that the dimensions of attractivediscount 50%-70% and the consideration for the purchase of discount product affect shoppingsatisfaction. Shopping satisfaction affects the market maven. Dimensions of discount 50%-70% and discount information affect the market maven. Consumers who have market maven natureneed to know the description on large discount retail offer and discount information so that theycan be conveyed voluntarily to consumers in need. Women tend to be more cherry picking andmarket maven than men at the age of 31-50 years.
DECISION OF SIGN OFF PREMATURE BASED ON AUDIT RISK AND TIME BUDGET PRESSURE BY THE PUBLIC ACCOUNTANT FIRMS IN EAST KALIMANTAN Kusuma Wardani, Anisa
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.187

Abstract

Based on the urgency of the professional auditor in providing the auditor's opinion in EastKalimantan, some previous researchers state that time budget pressure has a significant andpositive effect on sign off premature, and audit risk has a positive and significant effect onthe sign off premature, then the auditor will take highest audit risk if doing premature terminationof the audit procedures. This study surveys the 45 perpetrators of the practice of publicaccounting in the province using technical analysis regression. The results showed thatthe risk of audit and time budget pressure have a significant and positive effect on the decisionsign off premature, because it indicates any misstatement of the auditor for audit riskinformation. Thus, this condition can speed up the decision of premature sign off.
INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY Riza Salman, Kautsar; Sarjono, Bayu
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.188

Abstract

This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers’ compliance.

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