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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. 20 No. 3 (2017): December 2017 - March 2018" : 13 Documents clear
Customer participation in the creation and implementation of the service for internet banking ., Ronny
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.763

Abstract

This study aims to answer two important issues such as what value of internet banking services that is prioritized by the bank in the implementation of internet banking, and how the bank tries to involve the customers in creating and implementing the value of internet banking services. This study conducted by an In-depth interview on 3 informant bank officials from three banks in Indonesia who have authority to handle internet banking services. The analysis was based on the interview result. The results shows that banks expect customers to participate in 5 aspects of internet banking security, feedback in form of input and assessment of internet banking, customer support on the use of adequate technology, customer knowledge and skills about information technology, and customer involvement in new feature development trials of  Internet banking. Such customer participation leads to service value creation such as security, convenience, benefits, emotional, and communication.
Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia Wahyuni, Sri; Pujiharto, Pujiharto
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.769

Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Shari’ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of Islamic banking using the income statement approach and shari’ate value added approach. The sample of this study is islamic banking, with research period 2010-2015, selected using a purposive sampling. Financial performance used in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). They were analyzed using independent sample t test. The result shows that financial performance of Islamic banking is healty. There are significant differences of financial performance (ROA, ROE, and NPM) of islamic banking measured by means of income statement approach and syari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and syari’ate value added statement approach. The result of this study provide a significant contribution to developing syariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use this ese findings to make policies related to the measurement of Islamic Banking performance.
The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia Mudayen, Yohanes Maria Vianey; Maridjo, Herry
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.878

Abstract

This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia. This study uses panel data with the number of runs 528 pieces of data that includes 33 provinces in Indonesia period 2000-2015. The data were taken from the Central Bureau of Statistics (BPS) and Bank Indonesia. They were analyzed using a multiple linear regression analysis. The results show that tax revenue sharing fund and natural resources revenue sharing fund impact positive and significant on the income disparity among the provinces in Indonesia, while the general allocation fund, special allocation fund, institutional transformation, and the local revenue do not significantly affect the income disparity among the provinces in Indonesia. Tax and natural resources revenue sharing fund are actually exacerbating the gap of income distribution among regions in Indonesia. The implication of this study is that the government needs to review the allocation mechanism of General Allocation Fund, Special Allocation Fund, Tax Revenue Sharing Fund and Natural Resources Revenue Sharing Fund in order to serve as an instrument of fiscal capacity equalization of each region as well income distribution equalization among regions in Indonesia. The local government needs to continue improving the local revenue through the optimization of local tax revenue, regional retribution, profits of Regional Owned Enterprises, and other legitimate acceptances.
Relationship Pattern of Pedagogic Competence with Moderating Structural Equation Modeling Score Factor (MSEM-SF) Effendi, Moch Bisyri; Samekto, Agus; Julianti, Emma
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.932

Abstract

The quality of education depends highly  on the capacity of educational units in transforming the learners to gain added value, whether it is related to the aspects of thinking, taste, heart, and body. Among the components of education, teachers and lecturers are very important and strategic factors in an effort to improve the quality of education in every educational unit. The purpose of this research is to know the effect of professional competence, social competence on pedagogic competence with personality competence as moderation variable based on students’ perception. The analytical method used is Confirmatory Factor Analysis (CFA) to confirm the validity and reliability of the indicator of the latent variables and Moderating Structural Equation Modeling Score Factor (MSEM-SF) to determine the effect of moderation. The results show that personality competence moderates the relationship of the effect of professional competence on pedagogic competence but personality competence does not moderate relationship of the effect of social competence on pedagogic competence. This implies that, a good professional competence can accelerate the improvement of pedagogic competence quality supported by good personality competence.
An Approach of Vector Autoregression Model for Inflation Analysis in Indonesia Zuhroh, Idah; Kusuma, Hendra; Kurniawati, Syela
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1019

Abstract

A control of the inflation rate caused by the fluctuations in foreign exchange reserves, money supply, and exchange rate is required to create the stability of the country's economy. This study aims to analyze the dynamic impact of disturbance factors contained in the variables of foreign exchange reserves, the money supply, and the exchange rate. This research used monthly data from June 2009 to November 2016. It used a method used of Vector Autoregression. The result shows that a foreign exchange reserve has a negative relationship nut not significant effect on inflation, money supply has positive relationship and significant effect on inflation, and exchange rate of rupiah to US dollar has negative relationship and significant effect on inflation. The responce of inflation from shocking occurs to supply, foreign exchange reserves and exchange rate tend to be convergent and the biggest contribution that influences inflation the most is exchange rate beside inflation itself.
The role of universities in regional economic development based on tourism in Lampung Singagerda, Faurani Santi; Sanusi, Anuar
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1047

Abstract

This study aims to analyze the role of universities in economic development in the areas of tourism-based communities in Lampung. This study uses secondary data related to tourism, higher education, and macroeconomics of Lampung Province during the period of 2000-2016. The analysis is done by using panel regression method. The results show that Higher Education plays an enormous role in the economic development of the economy in the blood-based areas of tourism and which has tourism potential in Lampung. Most of the villagers who are in tertiary education but work in urban areas as a weakness of their contribution and domino effect on low investment, welfare, and lack of employment. This is why they are wandering to the big city. There is also a social gap which has significant economic disparities. They have access to education, health, and supporting infrastructure. In terms of the number of existing universities, it was found that they have not been able to optimally improve economic development in these areas.
The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange Rahmawati, Dana Puspita; Kurniasih, Lulus
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1068

Abstract

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms’ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This research was conducted in the non state-owned companies and non financial companies listed on Indonesia Stock Exchange in 2012-2015. This study used a purposive sampling method for getting the sample. Multiple regression analysis was used as the main analysis and the results show that timely loss recognition is affected by audit quality and firm size. However, this study finds that IFRS implementation, profitability, and growth don’t have significant effect on timely loss recognition.
Optimization of governance model of post-food harest and distribution in msme centers in 5 subdistricts in sidoarjo regency Soekiman, JFX Susanto; Baktiono, Agus; Artaya, I Putu
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1089

Abstract

The purpose of this research is to formulate the model of post-harvest food commodity governance and its distribution management in 5 districts of Sidoarjo Regency, so that the center of MSMEs can give real contribution to the food commodity resilience program and able to maintain the stability of food commodity availability evenly throughout Sidoarjo regency. The research method used in this research is quantitative descriptive in the form of fact finding with proper interpretation. The results show that food availability is increasingly limited due to increased conversion of paddy fields and other productive agricultural land, low productivity of agricultural products, poor irrigation networks and irrigation infrastructure in production areas has become a serious threat to the sustainability of food self-sufficiency. Similarly, the phenomenon of harvested area and paddy production in 5 sub-districts (Krembung, Tulangan, Balungbendo, Prambon, and Tarik) for the period of 2000s have fluctuated so that in the long term it will greatly disrupt the food security in the region Sidoarjo Regency. Therefore, there is a need for seriously arranging the governance of food commodities (rice) post-harvest and distribution governance.
SME’s financial literacy: An overview based on demographic aspects Iramani, Iramani; Suryani, Tatik; Lindiawati, Lindiawati
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1098

Abstract

This study attempts to examine the financial literacy level of SME’s owner in East Java based on demographic aspect. The sample was taken from 65 SME’s in East Java which produce prominent local product. The data were collected by using survey method and deep interview. They were analyzed using descriptive explorative and also cross tabulation for examining SME’s financial literacy based on demographic attribute. Research found that that the financial literacy score of SME’s owner in East Java is good enough, where they have average score 55.8 with the same score of median and mode 66.7. Majority weakness of SME’s owner is the literacy on SME understanding of net asset and insurance premium. Otherwise, whole SME’s owner is fully understood that financial knowledge is so useful for the SME. Other finding shows that there is a relationship between financial literacy’s level and SME’s owner on demographic aspect such as gender, education, the business time established. It can be concluded that demographic aspects determine the financial literacy level of SME’s owner
Consumers’ preferences on the use of eco-friendly bags: a green marketing perspective Gano-an, Jonathan Camana
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1104

Abstract

There has been a radical shift in consumer behavior towards a green lifestyle. Environmentalists were involved in massive green marketing campaigns trying to reduce the impact of plastic products to the environment. However, the problem is prevalent and evolved continuously. This paper furnishes a vital overview on the current environmental issues caused by plastic bags being used by hypermarkets and supermarkets. Consumer preferences and their perceptions on the use of eco bags were the highlights of this research. A total of 230 respondents were surveyed who are the local consumers in the City of Tagum. A quantitative research design was used in this paper. The study revealed that consumers have the highest perception on the use of Eco Bags in terms of environmental benefits. High level of consumer awareness about Eco Friendly bags as part of the green marketing campaign was found out. Further, research showed that consumers have no doubts of accepting the new marketing campaign as public acceptance exhibited a result of high level. The green marketing efforts of businesses generates substantive insights from the perspective of the consumers, as such, it is imperative that these efforts be intensively carried out and endlessly promote the green marketing efforts as the consumers affirmed their support by putting a greener value to it.

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