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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. 3 (2014): December 2014" : 13 Documents clear
Analysis of macroeconomics and diagnostic of economic growth of Surabaya Martha, Ignatia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.353

Abstract

Surabaya is the second largest city in Indonesia after Jakarta. As one of the growing metropolitan city, Surabaya has great potential for investors to invest and do business. The incoming investment can lead the economy towards a more modern and improve the economic status of the city as a center for national economic growth, as well as help reduce the poverty. However, the development of which has been implemented still has many challenges, especially for the industrial sectors failed to raise and move the trade and services sector as a stimulant for other economic activities. The report further analyzes the current macroeconomic conditions and the related challenges as well as the opportunities that exist indicating that the Surabaya city developed rapidly with all the dynamics that exist in it. Surabaya city developed into the city followed by the development of the service and trade sectors with impressive property. However, the study also found some obstacles. Thus, it should be prioritized and addressed effectively to help this city grow even higher. The main barriers identified include licensing relating to the business and investment climate,  transportation, human resources, and a high rate of return, especially for the middle to the bottom.
Improving the competitive advantage through information technology: A case at food and beverage industries in Indonesia Munizu, Musran
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.354

Abstract

This study attempts to investigate the effect of Information Technology (IT) on competitive advantage, especially food and beverage industry in South Sulawesi, Indonesia. The research used survey approach and the data were collected by questionnaire. The unit of analysis is big and medium scale companies. The respondents are the managers of companies. There were 126 companies that were surveyed and the total of 100 had completed questionnaires returned as the final sample. Three hypotheses have been developed through literature review and tested using Multiple Regression Analysis. The results show that Information Technology which consists of IT for administration, IT for communication, and IT for production has significant effect on competitive advantage. Competitive advantage is more influenced by IT for production than by both IT for administration and IT for communication.
The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Barus, Sri Hernita; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.355

Abstract

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firm’s annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firm’s annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.
The effect of fundamental and technical variables on stock price (Study on manufacturing companies listed in Indonesia Stock Exchange) Astutik, Eva Dwi; Surachman, Surachman; Djazuli, Atim
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.356

Abstract

A capital market is any trade in securities which are called stock  exchanges. In the capital market, the sellers and buyers meet in order to raise capital. More specifically, stock price used by investors is one of the important information before deciding investment. Therefore, the investors must have guidelines when investing to be done. This study aims to analyze the effect of fundamental and technical variables on stock prices. The variables used in this study are Debt Equity Ratio (DER), Return On Equity (ROE), Price Earnings Ratio (PER), Interest Rates (IR), and Exchange Rates (ER). Data analysis was performed on 45 manufacturing companies listed in Indonesia stock Exchange during 2007-2011 by using multiple analysis regression. The results showed that Return on Equity, Price Earnings Ratio and Exchange Rate have positive effect to stock prices, but Debt to Equity Ratio and Interest Rates has no effect on stock prices. The practical implication is that in determining stock prices not only from the company's internal factors, but also from external companies.
Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and interpersonal trust Irwandi, Soni Agus; Akbar, Taufik
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.357

Abstract

This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and  on-financial, that can affect managerial performance, with an intervening variable procedural fairness and interpersonal trust. The object of research was carried out at the level of middle and lower level managers in all companies in the Province of Banten and West Java are registered in the Indonesia Stock Exchange (IDX), with a sample of 205 managers. Results of the study showed that the manager's participation in setting performance goals that are  measured in terms of financial and non-financial positively affect performance and managerial and procedural fairness. Beside, interpersonal trust partially mediates the effect of goal-setting participation managers on managerial performance.
The employees and customers’ satisfaction perception on financial performance: A model of service-profit-chain in Jakarta Rudyanto, Rudyanto
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.358

Abstract

The purpose of this study is to examine the impact of the relationship between employee satisfaction and customer satisfaction, and also to examine the impact of both on a hospitality company’s financial performance utilizing service-profit-chain framework as the theoretical base. Specifically, this study explores four major relationships: 1) The direct relationship between customer satisfaction and financial  performance; 2) The direct relationship between employee satisfaction and financial performance; 3) The direct relationship between customer satisfaction and employee satisfaction; and 4) The indirect relationship between employee satisfaction and financial performance. Furthermore, this study examines the mediating role of customer satisfaction on the indirect relationship between employee satisfaction and financial performance. The data were collected from employees, customers and managers of hotels in Jakarta. LISREL 8.8 Structural Equation Modeling (SEM) with a two-step approach was utilized to empirically test the proposed hypotheses and the relationships between the constructs. Findings suggest that while customer satisfaction has  positive significant effect on financial performance, employee satisfaction has no direct significant effect on financial performance. Instead, there is an indirect relationship between employee satisfaction and financial performance, which is mediated by customer satisfaction.
Analysis of materialism, fashion clothing, and recreational shopper identity Ruswanti, Endang
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.359

Abstract

This study examines the effect of materialism on fashion clothing and recreational shopper identity. This is done by a survey with the total sample of 71 respondents. It consists of 45 respondents male and 26 female; while 56 respondents earn more than 5 million, 12 respondents earn over 3 millio, and 3 respondents earn above 10 million. These  respondents are the executive students Esa Unggul University, Jakarta. The ages of the respondents are between 18 and 57 years. The sample was taken based on purposive sampling of respondents who like fashion and earn for their living between 2 million to > 10 million. The analysis was done by using multiple regressions with SPSS 17. It shows that materialism significantly has positive effect on fashion clothing and materialism affectsconsumers’ recreational shopper identity. The managerial implication is that the average age of the respondents is 31-50 and they have an income above 5 million who love shopping in malls and buying fashion clothes. Therefore, the malls offer more varied products that consumers need so that the consumers who have a tendency of being materialism like fashion shopping in the malls always come and they are expected to be loyal to going to the malls. The fashion manufacturer needs to pay to the strategy for multiplying the product variety of fashion in accordance suited with the age of 31-50 years.
The influence of theory of planned behavior and entrepreneurship education towards entrepreneurial intention Prabandari, Sri Palupi; Sholihah, Puput Ichwatus
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.360

Abstract

This present study tries to raise the issue regarding the factors that influence the entrepreneurial spirit of the students of Graduate School. Regarding the finding on the indirect effect of Theory of Planned Behavior on the entrepreneurship through entrepreneurship education, it can be explained that the indirect influence on two variables is as follows: attitude toward entrepreneurship and perceived behavioral control indicates that by stimulating students’ motivation to join entrepreneurship education as outlined previously, students are expected to have entrepreneurial intentions. In addition, entrepreneurship education should be able to prepare students to become entrepreneurs, provide support facilities to start a business, and lecturers must be able to guide the students to become entrepreneurs.
Merton model as predictor of failure probability of public banks in Indonesia Pribadi, Firman; Susanto, Susanto
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.361

Abstract

This research attempts to use Black-Schole-Merton (BSM) model based on market approach to predict default probability of publishing bank in Indonesia. This is done by using stock prices and financial report. In this effort, this study estimates the neutral risk and default probability for the publish bank. The result showed that option model can predict default status more with accurate event long before default information was published for public. It can be studied from the case of Bank Century that has been imposed as a failure bank, in which it is known as bailout bank by the Indonesian government. The model does not only provide the ordinal ranking for the bank sample but also the good early warning prediction for the public. The probability estimation based on the option model can be an innovative model to measure and manage credit risk on the future for predicting probability default in Indonesia.
Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress Husein, M. Fakhri; Pambekti, Galuh Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.362

Abstract

Financial distress models need to be developed as a model of an early warning system. Such an effort is intended to anticipate the conditions that can lead to the bankruptcy of the company. This study aims to analyze the accuracy of the model of Altman, Springate, Zmijewski, and Grover as the best predictor of financial distress. This research is a quantitative study in which the data were collected by means of a data pool. This is done by using a dummy variable. The sample consists of 132 companies which are listed on the list of Daftar Efek Syariah (DES) in 2009-2012. The analysis isdone by using an analytical tool that is a Binary Logistic Regression. It shows that the model of Altman, Zmijewski models, Springate, and Grover can be used for prediction of financial distress. However, the model of Zmijewski is the most appropriate model to be used for predicting the financial distress because it has the highest level of significance compared to the other models. Zmijewski model is used for having more emphasis on the leverage ratio as an indicator of financial distress.

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