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. 18 No. 2 (2015): August - November 2015" : 13 Documents clear
The determinant effect of industry sub-sectors on the gross regional domestic product in Maluku Leasiwal, Teddy Christianto
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.444

Abstract

The development that takes place in a province as a whole and sustainable society has improved the economy. The achievement of development outcomes are strongly felt by society as the aggregate of development of 11 districts or cities in the province of Maluku which is inseparable from the endeavors jointly undertaken between the government and society. GDP of Maluku province is ranked 31 out of 33 provinces in Indonesia, an interesting problem to be studied, when considering the natural resources, infrastructure support, and even the location of Maluku as the archi-pelago. This is considered to have strategic value. This study uses panel data to measure GDP growth through industrial sector based on the effect of investment, employment, and the number of companies located in it. The results show that the number of the companies, labors, and investment, in general industrial subsector, have effect on the increase in GDP, which in turn can affect the economic growth in Maluku.
Development formulation of crafts weaving batik ikat East Java: Strategic block and interconnection Tranggono, Didiek; Dwiridhotjahjono, Jojok; Indira Aryani, Maria; Rasyidah, Resa
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.445

Abstract

Batik tenun ikat has been the traditional legacy in some areas of East Java. This research is based on the findings and analysis on batik tenun ikat in Kediri and Lamongan. The data were collected from observation, in depth-interview, and printed documentations. The SWOT analysis showed that batik tenun ikat in Kediri and Lamongan got the position number two (2). Thus, the priority strategies are 1) extending partnership, 2) diversification of products and 3) e-marketing and integrated one-web destination. In applying those strategies the need of implementation of strategic block and interconnection is inevitable. Strategic blocs and interconnection would deeply increased the connectivity among the actors and hence between the economic elements.
The impact of earnings-announcement timing on technical analysis signal: The case of Indonesia Sulistiawan, Dedhy
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.446

Abstract

This study discusses technical analysis signal and earnings-announcements timing. Technical analysis signal is used to capture price reaction around earnings announcement dates. Technical analysis is selected because it is potential for competing information as fundamental information in emerging market, especially in Indonesian stock market. The longer reporting lag will result in a tendency of bigger information leakage which makes price reaction before announcements stronger. That reaction produces a reliable technical analysis signal. By using Indonesian stock market data, the results show that (1) technical analysis signal generates bigger (lower) return for late (earlier) reporting, and (2) reporting lag positively affects the performance of technical analysis signal that emerge before annual earnings announcements. These findings indicate a tendency of bigger information leakage for companies that delay earnings announcements. It contributes to building a bridge between technical analysis and earnings-announcement timing studies.
Ownership concentration and bank risk (A study on banking sectors in Indonesia) Karyani, Etikah; Utama, Sidharta
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.447

Abstract

The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the structure of ownership in financial institutions and the weaknesses in sampling. Our analysis focused on Indonesia because this country has implemented the Basel Accord II standards successfully. This regulatory compliance is expected can control banking risk. Using data from 2009 until 2013 and panel data. We found that the ownership concentration become important determinants of bank liquidity. These findings are expected to provide policy guidance for regulators, especially relating to the ownership structure of the bank. However, the ownership concentration proved to be involved in the management decision to risk taking in banks.
Customers’ perceived value towards the service in Islamic banking: Confirmatory factor analysis Suryani, Suryani
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.448

Abstract

This study attempts to analyze the dimensionality of the concept of perceived value in Islamic banking sector, adapting to six dimensions of the GLOVAL scale and one additional dimension that is spiritual as measurement of perceived value to Islamic banking service sector. Design, methodology or approach is the total of 106 customers of financial entities surveyed, and confirmatory factor analysis was used to verify the reliability and validity of the scale of perceived value. It was found that perceived value is a multidimensional construct, composed of seven dimensions such as functional value of the establishment, functional value of the personnel, functional value of the service, functional value price, emotional value, social value, and spiritual value. The scale of overall perceived value in financial services was obtained, which was composed of seven dimensions and represented by 26 items that are significant for their measurement. It was also found that there are emotional and professionalism as dominant indicators in overall perceived value. It implies that a scale of measurement of the value is perceived by consumers in Islamic banking sector which incorporates valuations of customer value. The proposed model and study findings can greatly help researchers and practitioners understand the perceived value in Islamic Banking sector.
Big-five personality as a moderating variable in the relationship of CEO's perception and the compensation received toward CEO's desire to leave the company voluntarily Lindrianasari, Lindrianasari
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.449

Abstract

The study aims to obtain empirical evidence for the effect of personality on the impact of compensation received by CEO in Indonesia toward CEO voluntary turnover. This study uses two sources of data, primary and secondary. The research population consists of all president directors (as a proxy of the CEOs) of companies listed on the Indonesia Stock Exchange. The data on CEO turnover were collected manually by tracing the names of the Director stated on the company's annual report. To determine whether CEO turnover was involuntary or coercive, this research examined the growth of the company in which the CEO turnover occurred after the CEO had served a minimum of three consecutive years. Test result on the relationship between com-pensation and turnover indicates that compensation is not strong enough to explain voluntary CEO turnover. Only the control variables included in the model (earnings, returns and ROA) can explain statistically the relationship between compensation and turnover. The result of these two tests (hypothesis one and two) indicates that com-pensation is not strong enough to explain voluntary turnover.
The effect of job stress and job motivation on employees’ performance through job satisfaction (A study at PT. Jasa Marga (Persero) Tbk. Surabaya - Gempol branch) Noermijati, Noermijati; Primasari, Diana
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.450

Abstract

Job stress and motivation has a critical role to enhance female employee performance. The research attempts to analyze the direct effect of job stress and motivation on employee performance, and indirect effect of job stress and motivation on employee performance through job satisfaction. This research involves 108 married female employees, with minimal one year working period, as the population and respondents (census sampling). Using Path analysis, it was found that job stress have significant negative effect on employee performance. Motivation has a significant positive effect on employee performance. Job stress does not have an effect on job satisfaction. Motivation significantly positive influences job satisfaction. Job satisfaction significantly influences employee performance. Job stress does not have indirect effect on employee performance through job satisfaction. Motivation has an indirect effect on employee performance through job satisfaction. Motivation has the most important role to enhance employee performance. As an implication, company must give more attention and enhance employee motivation, especially on fulfilling self actualization need.
Information quality, homophily, and risk propensity: Consumer responses to online hotel reviews Kusumasondjaja, Sony
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.451

Abstract

Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites among consumers at the moment. There are some previous studies discussing consumer trust on hotels being reviewed on online review sites, but the roles of information quality, homophily, and consumer risk propensity as antecedents of trust and online purchase intention are still questionable. The purpose of this study is to investigate how information quality, homophily, and consumer risk propensity affect consumer trust on hotels being reviewed on online review sites and on intention to make a reservation. A survey involving 430 young travelers from 16 countries was conducted in popular tourist destination. Results confirm that information quality influences consumers’ trust on hotel being reviewed and intention to make reservation. Moreover, consumer online trust is also found to affect intention to make reservation.
The exploration of professionalism understanding of accounting educators? Ibrahim, Melinda; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

Abstract

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
The role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia Wardhani, Ratna
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.453

Abstract

The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards). The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2015 2015


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