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. 16 No. 3 (2013): December 2013" : 13 Documents clear
THE EFFECT OF ENVIRONMENT ANDAUDITOR INDIVIDUAL FACTORS ON AUDITOR JUDGMENT Arieftiara, Dianwicaksih; Pujiono, Pujiono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.217

Abstract

This research examinesfactors influence auditors, when they make ortake judgments during audit client’s financial statement. Those factors were divided into two groups; environmental factors and auditor individual factors. Environmental factors are consists of internal auditor quality and communication between auditor and client. Whereas individual factors consist of auditor’s experience and auditor’s attitude under time pressure. Furthermore,this research used empires data are 86 respondents. The characteristic of those respondents were auditors who work in public accounting firms on Surabaya, had experience three years minimum, ever audit client who had internal audit departmentand ever audit the same client morethan once. The results of researches analysis could be learned that there are many factors influencing auditor judgment. In conclusion, this study found that internal auditor quality, auditor’s experience and auditor’s attitude under time pressure has influence toward auditor judgment. Whereas, communication between auditor and client doesn’t have influence toward auditor judgment.
THE SYNERGY OF FISCAL AND MONETARY POLICY FOR REAL SECTOR Permatasari, Ika; Cahyono, Hendry; Wulandari, Dwi; Sumarsono, Hadi
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.218

Abstract

One of the causes of low growth and the real sector's contribution is economic policy, both fiscal and monetary that is lesssupportive of the economic actors in the real sector. From the fiscal side, the budget magnitudescan be seen to the realsector (e.g. Agriculture) that is less than 5 percent. The funds are still skimpy that assessed itis difficult todevelop the agricultural sector. From the monetary side, the interest rate is judged still too high and cause economic actors in the real sector is quite difficult to get capital access. This study aims to find synergies between fiscal and monetary policy to support the real sector. This research was using Analytical Hierarchy Process (AHP) through the distribution ofquestionnaires to respondents of SME in Surabaya. The results showedthat interest rate and capital accessto financial institutions are factors considered by SME in obtaining credit (monetary policy). On the other hand, raw materials subsidies and fuel are also a major concern for them to increase production output (fiscal policy).
THE IMPACT OF FUEL PRICE INCREASE ON STOCK PRICE IN INDONESIA STOCK EXCHANGE Chandra, Teddy
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.219

Abstract

The purpose of this research is to analyze the response ofIndonesian Capital Market to increase in fuel price as announced by the Government on June 22nd, 2013. This study uses abnormal returns and trading volume activity as the indicatorsto observe investors’ responses in the capital market. Event study is used in order to examine investors’ responses. It measures the investors’ response before and after the announcement of increase infuel price. The sample used in this study includes all companies listed on the LQ-45 for the period of February to July 2013. The result indicates that there are significant negative abnormal returns before the announcement of increasing in fuel price and there are positive abnormal returns after the announcement of increasing in fuel price. However,there is no significant difference between the abnormal returns before and after the announcement. Additionally, there is an increase in activity shown by the increase in trading volume activity before and after the announcement. Yet, there is no significant difference between the activity before and after the announcement.
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Marina, Anna; Imam Wahjono, Sentot
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basis for designing the vision and mission. Designing was done by discussing business ethics found in this research with the ethical and moral conceptsof Islam and Muhammadiyah. This research was conducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation was done for eleven times over a period of six months, including observation and interviews with ten customers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basic ideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory of Islamic Business Ethics findings are used to guide the Vision, Mission and then business ethics practiced by the management and employees of Muhammadiyah Hospital.
THE EFFECT OF REWARD AND JOB SATISFACTION ON THE POLICE PERSONNEL PERFORMANCE IN THE RIAU POLICE HEADQUARTERS Mayastinasari, Vita
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.221

Abstract

This study examined the effect of reward and job satisfaction on the police personnel performance in the Riau Police Headquarters. This involved 12 locations, such as POLDA Riau, POLRESTA Pekanbaru; and 10 Police of Resorts/POLRES (Indragiri Hilir; Indragiri Hulu; Pelelawan; Siak; Bengkalis; Dumai; Rokan Hilir; Rokan Hulu; Kampar; Kuantan Singingi) with number of population was 6,010 personnel. The sampling technique used stratified random sampling. Questionnaires were distributed to612 respondents that consisted of Bintara, First Officer (Pama) and Intermediate Officers (Pamen). The results show that: 1) simultaneously, there was a direct positive effect on the performance of the reward. But partially, on 9 object of research, namely: POLDA Riau; POLRESTA Pekanbaru; and 7 POLRES (Indragiri Hilir; Pelalawan; Siak; Bengkalis; Dumai; Rokan Hilir and Kampar), there was no direct influence of the reward on the performance; 2)and partially and simultaneously, there was a direct and positive effect of job satisfaction on the performance; 3) and partially and simultaneously, there was a positive and direct effect ofreward on job satisfaction; 4) simultaneously, there was an indirect effect of reward towardperformance. However, partially, there was no indirect effect of reward on performance at the Kuantan police station Singingi.
THE EFFECT OF UNUSUAL MOVINGACTIVITY ANNOUNCEMENT ON STOCK RETURN AND TRADING VOLUME IN INDONESIA STOCK EXCHANGE Yanuarti, Ika; Mulyono, Mulyono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.222

Abstract

One of the information submitted by the Indonesia Stock Exchange, related to stock trading is the announcement of Unusual Market Activity (UMA). The UMA announcement is a trade activities and or price movements of unusual effect on a certain period of time which, according to the assessment on the Indonesia Stock Exchange could potentially disrupt the holding of regular stock trading, fair and efficient. This announcement does not necessarily indicate a breach in the field of capital market. Publication ofUMA announcement can be one form of protection to investors when a company's stock price has been moreover volatile. The sample of this study is the listed companies included in UMA announcement period 2011. This study uses Paired Samples T-test Analysis and Wilcoxon Signed Ranks Test. The conclusion is the stock return was affected by UMA announcement but the trading volume activity was not affected by UMA announcement.
THE EFFECT OF PROMOTION COST AND DISTRIBUTION COST ON COMPANY’S SALES OF THE FAST MOVING CONSUMER GOODS INDUSTRIES Wardani, Sinta; Sumarwan, Ujang; Ahmad Maulana, Tb. Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.223

Abstract

The purposes of this study are (1) to analyze the effect of the promotion cost and distribution cost on company’s sales partially and simultaneously (2) to formulate managerial implications related to the results of this study. Data was collected from 29 companies which separated into 18 foreign direct investments companies and 11 domestic investment’s companies. Secondary data was gathered through consolidated financial statements’ companies which listed on IDX for the 2007-2012 years ended. Data panel analysis fixed effect model was used to estimate the effects of promotion cost and distribution cost. Based on the FEM analysis, all independent variables of foreign direct investment and domestic investment companies has significant effect on their sales. The results of this study suggestedfor managerial implications to increase the efficiency of promotion cost and distribution cost.
COMPLAINT BEHAVIOR: RELATIONSHIPS INDIVIDUALISM, SELF CONFIDENCE AND VOICE INTENTION WITH GENDER AS MODERATING VARIABLE Hartini, Sri; Aventina, Aventina
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.224

Abstract

The study aims to explain the customers’ complaint behavior. This especially attempts to reveal the relationships among antecedent variables ofcomplaint behavior. The study uses hypothetically quantitative design research toexplain relationships among variables. Due to the infinite number of population, accidental sampling technique is implemented. Path analysis and subgroup analysis were adopted to analyze the data. It was found that that customer’s individualism affect customer’s self confidence and gender was found tobe a moderating variable in the relationships. The customer’s self confidence influences the customer’s voice intention and gender was not moderating in this relationships. The customer’s individualism did not affect the voice intention and gender was found to be the moderating variable inthis relationship.
DETERMINANTS OF CUSTOMERS IN SELECTING SHARIA BANKING SYSTEM FOR SAVING IN EAST JAVA - INDONESIA Mariyono, Joko
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.225

Abstract

Sharia banks have been developing in many countries since the evidence that the banks were more resistant to financial shocks. In Indonesia, Sharia banks have a good environment because majority of Indonesian people is Muslim. During recent years, Shariabanking inIndonesia shows a dramatic growth. This paper is to examine internal factors affecting customers’ decision to choose Sharia banking systemas a place of saving. Logit regression was used to estimate a model of customers’ decision. Cross-sectional data, consisting of101 Sharia customers and 110 conventional customers, were randomly drawn from database of a multinational bank that provides both Sharia and conventional schemes. The results show that age, gender and religion led to customers more likely to invest their money in Sharia scheme. In contrast, income, entrepreneur and student led to customers less likely to choose Sharia scheme as a place of investment. Highest positive impact came from religion, and highest negative impact came from student. Even though the majorityof Indonesian people are Muslim, the total possibility of people to select Sharia scheme was low.
CAUSE-RELATED MARKETING: MODERATION EFFECT OF CUSTOMER VALUES ON THE INFLUENCE OF CAUSE-BRAND FIT, FIRM MOTIVES AND ATTRIBUTE ALTRUISTIC TO CUSTOMER INFERENCE AND PARTICIPATION INTENTION Rizal Edy, Halim; K., Adiwijaya; R., Fauzan
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.226

Abstract

This study develops a conceptual model of Cause-related Marketing (CrM) investigating the effect of cause-brand fit, firm motives and altruistic attribution to customer inference and participation intention moderated by customer values. The approach used is quantitative where data are collected through a surveyusing non-probability sampling techniques. The sample was formed by consumers of Bottled Drinking Water Aqua brand and data was analyzed through structural equation modeling and multi-group analysis to test the hypothesis of moderation on the model. The findings in this study show consumers may use brand attitude before they participate in behavior intention that formed through CSR perception, brand credibility and altruistic attribution using firm social motives and cause-brand fit inCrM campaign. The results confirm lower altruists consumers use mainly altruistic attribution to form their judgment on brand credibility. They also employ cause-brand fit and firm motives to shape their decision on CSR perception in CrM messages.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2013 2013


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