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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
 1   2 
Search results for , issue "Vol. 19 No. 1 (2016): April - July 2016" : 13 Documents clear
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Hiola, Yustina; Rosidi, Rosidi; Mulawarman, Aji Dedi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.
Family controlled firm, governance mechanisms and corporate performance: Evidence from Indonesia Suyono, Eko
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.528

Abstract

This study investigates, firstly, the influence of family-controlled firm on corporate performance, and secondly, the influences of corporate governance mechanisms including control variable on corporate performance in the companies listed on the Indonesian Stock Exchange. By using five years (2009-2013) company data, this study used Ordinary Least Square (OLS) regression to test the hypotheses. The results based on OLS, indicate that family controlled firms tend to have better performance than non Family controlled firms. Moreover, in regard to the link between governance variables and corporate performance, only managerial ownership exhibits a positive relation with corporate performance, for both proxies, i.e. Tobins Q and ROA. Yet, the rests of governance variables (i.e. institutional ownership, audit committee, board of directors and independent board of commissioners) do not confirm the relationship with corporate performance. These findings have significant policy implications for the government, regulatory bodies, companies and other stakeholders including the investors in Indonesia to shape and implement an optimal governance system that can improve corporate performance.
Analysis of donors trust and relationship commitment in lembaga amil zakat in Indonesia Handriana, Tanti
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.529

Abstract

The purpose of this study is to investigate the role of donors trust and relationship commitment in a non-profit organization. This study used a survey method and takes individual donors of Lembaga Amil Zakat as the research samples. There are 117 respondents used in this research. Structural Equation Modeling (SEM) is selected as the analysis technique. The findings of the study reveal that (1) shared values have significant effect on trust; (2) relationship marketing investment has significant effect on trust; (3) trust has significant effect on relationship commitment; and (4) trust has significant effect on future intentions. The contribution of this study is mainly to broaden the application of social exchange theory and relationship marketing concept which are suitable not only for profit-oriented organizations, but also for nonprofit oriented organizations.
The effect of emotional intelligence on burnout and the impact on the nurses service quality Hanafi, Agustina
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.530

Abstract

This study attempts to analyze the effect of emotional intelligence on emotional exhaustion and this, in turn, on the quality of hospital care nurse. The subjects were nurses and patients RS RK.Charitas Palembang. This sample was taken using Non-Probability Sampling towards the nurses and patients in the patient units of the hospital Joseph 1 & 2, with the total respondents of 200 people. These were selected as sample and the data analyzed through the process using Structural Equation Model (SEM). It shows that emotional intelligence negatively affects the emotional exhaustion. Furthermore, the emotional intelligence has positive effect on the quality of nursing care. Most importantly, there is a greater direct effect of emotional intel-ligence towards service quality than the indirect effect through the emotional ex-haustion. Emotional exhaustion negatively affects the quality of nursing services.
The effect of corporate performance on the stocks in the companies doing IPO Suherman, -; Winadi, Danni; Ahmad, Gatot Nazir
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.532

Abstract

This study tries to (1)to examine the difference of corporate social performance (CSP) between the old IPO firms and the new IPO firms, and (2)to investigate the influence of corporate social performance (CSP) on stock return. Corporate social performance (CSP) is measured using NH approach and stock return is measured using cumulative abnormal returns (CAR) and holding-period returns (HPR). The sample covers 75 IPO firms listed on the Indonesia Stock Exchange between 2011 and April 2015. Our study employs independent sample test and ordinary least square (OLS) regression to analyze the research models. The results show that 1) there is significant difference in corporate social performance (CSP) between the old IPO firms and the new IPO firms, and 2)CSP has positive and significant effect on stock return, controlling for firm size, firm growth, institutional ownership and managerial ownership. Robustness tests support the results. Investor should pay much more attention on the old IPO firms and corporate social performance (CSP). Firms that are going to sell IPO stocks, specifically for young firms, should concern more on social responsibilities.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Shahib, Habib Muhammad; Irwandi, Soni Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
The value relevance of environmental emissions Nelwan, Melinda Lydia
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.534

Abstract

This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environmental emissions provide incremental information to accounting earnings in pricing companies stocks. It is done among the complete set of industries covered by Toxics Release Inventory (TRI) reporting for the period 2007 to 2010. Using Ohlson model but modified to include different types of emis-sions, it is found that ground emissions (underground injection and land emissions) are value relevant but other emission types (air and water and transferred-out emis-sions) appear to not provide incremental information in the valuation model. The result in this study raise concerns that different types of emissions are assessed differently by the market, confirming that studies should not aggregate such measures.
Increased productivity and technical efficiency of rice farming with the System of Rice Intensification (SRI) method in Purworejo District, Central Java Maridjo, Herry; Mudayen, Y MV; Prihantoro, A Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.535

Abstract

This study aims to determine whether there is a significant difference in productivity between organic and inorganic rice farming, whether there is a significant difference in technical efficiency between organic nd inorganic rice farming, and whether fertilizer costs, labor costs, arable land area, and the length of the use of System of Rice Intensification (SRI) have a significant effect on the organic rice production. The target of this research is the improvement of economic efficiency and organic rice farming productivity in Purworejo District, Central Java. To achieve this target, this study used SRI method. The population was all farmers of inorganic and organic rice farming in Purworejo District. The samples consist of 45 people from organic rice farmers and 45 people from inorganic rice farmers in Ringgit Village, Purworejo. They were collected by random sampling and the data were analyzed using descriptive analysis and quantitative analysis. Descriptive analysis was done by comparing all necesary activities in both organic and inorganic rice farming. The descriptive analysis concludes that there is a difference in terms of the selection of seeds, seedlings, seed treatment before sowing, planting and watering, fertilizing, weeding and pest control. Quantitative analysis is done using Analysis of Variance (ANOVA) and multiple linear regeresi. The quantitative analysis concludes that there is a significant difference in productivity between organic rice farming and inorganic rice farming. There is a significant difference in technical efficiency between organic rice farming and inorganic rice farming. Fertilizer costs, labor costs, arable land area, and the length of the use of SRI method have a significant effect on the organic rice production.
The effect of budgetary participation on the performance of officials with locus of control, job satisfaction, and relevant job information as mediating variables: An empirical study at regional work unit (SKPD) in Palu Dewi, Chaeranti Muldayani; Irianto, Gugus; -, Rosidi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.536

Abstract

The objective of this study is to analyze the effect of budgetary participation on the performance of the officials of Regional Work Units (SKPD) with locus of control, job satisfaction, and relevant job information as mediating variables. The study was done on SKPD in Palu by survey using questionnaires. The sample consists of 40 people selected by using purposive sampling technique. Data were analyzed using multiple regressions and moderating regression analysis (MRA). The results show that budgetary participation significantly affects the performance of the SKPD in Palu. Locus of control (LoC) as a moderating variable does not strengthen the effect of budgetary participation on the performance of officials. Job satisfaction can mod-erate the effect of budgetary participation on the performance of officials. The results also reveal that relevant job information can moderate the performance of SKPD in Palu. Thus, this study proves that budgetary participation supported by job satisfac-tion and relevant job information can build the performance of SKPD in Palu.
The effect of employment, economic growth, and investment on HDI: In provinces in Indonesia Feriyanto, Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.537

Abstract

This study aims to analyze the effect of Number of Working People (Employment), Economic Growth Rate (EGR), and Investment on Human Development Index (HDI) in Indonesia, partially and simultaneously. This study used investments consisting of Domestic Investment (DI) and Foreign Direct Investment (FDI). It used the method of analysis of panel data regression analysis with the data from thirty-three provinces in Indonesia from 2006 to 2013. The results indicate that the employment variables have positive and significant impact to HDI in Indonesia. It shows that EGR does not affect HDI in Indonesia. However, Domestic and foreign direct investments partially have positive and significant effect on HDI in Indonesia. Simultaneously, the variables employment, EGR, domestic and foreign direct investments have a significant effect on the HDI in Indonesia.

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