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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. 17 No. 2 (2014): August 2014" : 13 Documents clear
A study of collective entrepreneurship model as an alternative in empowering Micro, Small and Medium Enterprise (MSME) cooperatives Lin Lindawati, Ang Swat
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.301

Abstract

Entrepreneurship is essentially a knowledge problem. The cognitive  underpinnings of entrepreneurship are the heart of the problem. Entrepreneurs rely on different types of knowledge when identifying and developing profit opportunities through their entrepreneurship. This study is an attempt to answer the question on maintaining and empowering entrepreneurial capability by focusing on the understanding of collective entrepreneurship as the development of individual entrepreneurship (traditional entrepreneurship). This study is using concurrent triangulation approach as a research method. It is a strategy employing mixed approach between quantitative and qualitative applied side by side or with the same time (within a span of time). The representative sampling is using purposive sampling of MSMEs and MSME Cooperatives in Malang. Structural Equation Modeling (SEM) method is implemented as an analysismodel of quantitative approach that uses value to answer the research problems and to achieve the objectives of this research. The results show that the existence and the empowerment of MSMEs and Cooperatives are triggered by the aspects of psychology and the ability of the in-dividual that become the internal aspects and institutional structure factor (external aspect) has a positive association with the performance of MSMEs and  cooperatives.
Individual investors’ behavior in decision making on securities investment in Indonesia Stock Exchange (ISE) Septyanto, Dihin; Adhikara, MF. Arrozi
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.302

Abstract

This study tests the benefits of investment in financial information, sophisticated and rational attitude, and risk preferences of investors on utility maximization in investment decision-making process. This study is clear causality with the survey on the opinions, attitudes, experiences, or characteristics of the study individual subjects. Time dimension is one shot study on 182 investors. Data analysis was done using Structural Equation Modeling (SEM) with AMOS program. It shows that the benefits of financial information does not affect the investment intentions; Subjective norms positively affect the investment intentions; Subjective norms have positiveinfluence on belief revision; usefulness of accounting information has  positive influence on the perception of systemic risk; positive belief revision affects investment intentions, and systematic risk perception negatively affect the investment intentions. They become sophisticated investors and irrational because it does not utilize the information in the financial statements of the stock investment decisions. They risk averter because when they have a positive attitude towards risk stocks, investors avoid acting in investment intentions.
The HRs entrepreneurial competency development and the effects on the performance of small and medium enterprises in South Sulawesi Echdar, Saban
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.303

Abstract

Small and Medium Enterprises (SMEs) can expand employment and provide economic contribution to economic development, and increase public incomes as well as boost economic growth. Thus, they play a role in achieving national economic stability. However, the quality of human resources in SMEs still low, as well as advanced production techniques, low innovation, and lower banking access. This study aimed to analyze the influence of the knowledge, skills, and abilities of entrepreneurship of human resource of SMEs towards the performance of SMEs in South  Sulawesi. The population study was all SMEs in South Sulawesi by clustering at four cities: Makassar, Pare-Pare, Takalar, and Bulukumba totaled 680,610 business units with 3,403,150 workers. The purposive sampling and random sampling of 160 respondents was employed and the analysis was by using multiple linear regressions. It shows that knowledge of entrepreneurship has positive but not significant influence towards the performance of SMEs. Entrepreneurial Skills and competence both have positive and significant influence towards the performance of SMEs because they were able to manage the business, although not evenly.  Entrepreneurship ability more dominantly affects the performance of SMEs due to the volume of business or sales began to increase, with net profit rising.
The emotional intelligence’s effect on job satisfaction of bank salespeople Karunia Dewi, Meutia; Sudjadi, Achmad; Adawiyah, Wiwiek Rabiatul
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.304

Abstract

This research tested the effect of emotional intelligence (EI) on job satisfaction (JS), with positive affect (PA) and negative affect (NA) as mediators and organizational learning capability (OLC) as a moderator. Respondents of this research are 132 salespeople of banks in Banyumas Regency, Central Java Indonesia. They completed 59 items on distributed questionnaires. Results using structural equation modeling indicated that positive effect of EI on JS was not significant; instead, the effect was significantly mediated by PA. Furthermore, EI had significant positive effect on PA and PA had significant positive effect on JS as well. Those results confirm expectation derived from Affective Events Theory regarding the role of work affectivity as an interface between personality and work attitudes. Meanwhile, EI had insignificant negative effect on NA and NA also had insignificant negative effect on JS, therefore, NA was not a significant mediator of EI’s effect on JS. Different from expectations, OLC was not a significant moderator of the effect itself.
Message appeal and presentation order of public service advertisement: an experimental study of egg enriched with omega-3 promotion Syahlani, Suci Paramitasari; Purwanto, Bernardinus Maria; Ummul Muzayyanah, Mujtahidah Anggrian
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.305

Abstract

Some manufacturers have strengthened promotion by including the third party reviews on leaflet in the product packaging to gain a better market response. Third Party Organization (TPO) endorsers in rational appeal advertisement did not perform well compared to those in emotional appeal advertisement. This study analyzes the effect of emotional and rational appeal advertisements on perceived persuasion and presentation order identity of third party organization endorser and message content in advertising on perceived persuasion. Experimental laboratory with factorialdesign 2×2 advertisements type (rational vs. emotional) and presentation order of identification source and message (recency vs. primacy) were done on graduate students in Faculty of Animal Science, Gadjah Mada University, using random assignment to put subjects to reduce bias. It shows that rational and emotional appeals has no significant effect on perceived persuasion where the perceived persuasion average of rational advertisements effect was 5.6453 compared to 5.6247 on emotional advertisements effect. Furthermore, in rational appeal advertisement therecency presentation order affect higher perceived persuasion (p<0.01) that it was 6.0000 than primacy presentation order which was 5.2907. However, in emotional type public service, presentation order has no effect to the perceived persuasion which was 5.5275 in recency presentation order compare to 5.6822 in primacy presentation order.
Transformational leadership contributions and job satisfaction in the development of innovative behavior of employees Wijayati, Dewi Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.306

Abstract

PLN (State-owned Electricity Company) in North Surabaya area are demanded to always improve their services to the public. The service improvement needs to be done for the electrical energy needs of the community that is always increasing. The leaders are supposedly able to apply transformational leadership in fostering innovative behavior of employees. In addition, the employees must also be satisfied with their jobs so as to encourage innovative behavior. This study aims to determine the direct effect transformational leadership and job satisfaction on the employees’ innovative behavior, especially in North Surabaya Area Office PLN. This quantitative study took 57 employees of PLN office in North Surabaya area using probability sampling method and simple random sampling technique. Data analysis was done by using descriptive analysis with the statistical average of the category Three-box Method and inferential analysis using Partial Least Square (PLS). It shows namely: (a) transformational leadership affects the innovative behavior of employees (b) job satisfaction affects the innovative behavior of employees (c) leadership transformational affects job satisfaction (d) transformational leadership and job satisfaction influences the innovative behavior of employees and (e) leadership transformational effect on employee satisfaction.
Ownership structure, innovation to firm value with the financing decision as mediation HS Umrie, HMA Rasyid; Yuliani, Yuliani
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.307

Abstract

The purpose of this study is to obtain empirical evidence of the influence between the ownership structure and innovation on firm value, funding decisions as mediation of ownership structure and innovation influence on firm value. The populations of this study are all companies listed in Indonesia Stock Exchange. Sampling method used is purposive sampling technique, selected 17 companies based on the criteria. The unit of analysis of this study is a data pooling as many as 85 cases. Methods of data analysis using Structural Equation Modeling (SEM) in variance based. The findings of the study were the higher ownership structure does not contribute to the increase in firm value. The higher the innovation, firm value has increased. Rule of the financing decisions is not mediating the effect of ownership structure on firm value, while the financing decisions proved to be a partial mediation as the effect of innovation on firm value.
Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Prasavita Amertha, Indra Satya; Agung Ulupui, I Gusti Ketut; Made Asri Dwija Putri, I Gusti Ayu
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the  relationship of firm size and leverage on earnings management practices is still interesting. In contrast to  the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Meini, Zumratul; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Dania Sofianti, Septarina Prita; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

Abstract

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insight’s regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesian’s necessitate.

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