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. 21 No. 1 (2018): April - July 2018" : 13 Documents clear
Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance Setyorini, Christina Tri; Susilowati, Dewi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

Abstract

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.
Personality profile of successful entrepreneurs Setia, Shinta
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1004

Abstract

Working as entrepreneurs has become popular in Indonesia in recent years. The reason is not only they are deemed to be as a hero by the society, but also they are seen as an alternative career by young generation. This is due to their being quite attractive in terms of time flexibility as well as their potential income.  People have seen a fact that job opportunities and the competition in the market are getting more and more competition. Therefore, entrepreneurs seem to be an alternative promising career, Supported by modern technology, e-commerce era, digital life style have indeed provided more positive hopes being an entrepreneur, The objective of this research is to examine the influence of personality towards successful entrepreneur. The personality of entrepreneur is based on The Big Five Model of Personality translating personality into 5 different profiles: conscientiousness, openness to experience, extraversion, agreeableness and emotional stability. Sample of this research are 39 successful entrepreneurs, measured by its business growth, profit and turnover growth, employment growth, and length of company's survival. Result indicated that 1 out of 5 personality dimensions: conscientiousness showed the strongest significant correlation to successful entrepreneurs. 
The Determinants and Impact of Mandatory Disclosure In Indonesian Manufacturing Companies Istiningrum, Andian Ari; Muhtadi, Muhammad Zaky Za'im
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1052

Abstract

The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The Sobel Test was used to determine whether mandatory disclosure functions as a mediator. The research proved a significantly positive association of company age with the mandatory disclosure in contrast to company size and company profitability. This implies that the investors are able to find complete and transparent information in the financial statement of mature manufacturing companies.  Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. This implies that it is necessary for the companies to disclose information as required by the accounting standard in Indonesia and the investors may recognize the big and the high profitability manufacturing companies as the places to invest. However, mandatory disclosure does not function as a mediator between company size, company age, company profitability and stock return.
Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity Damayanti, Theresia Woro
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1061

Abstract

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.
Analyzing the Influence of Service Quality towards the Brand Image, Preceived Value, and Brand Loyalty of The Costumers of Heritage Hotel in Malang Sjah, Muhammad Iskandar
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1094

Abstract

Service quality in heritage hotel in the Malang city and brand loyalty have an important role to affect the guests to stay at the hotel, by considering competition in modern time currently. The purpose of this research is to analyze the effect of service quality on brand loyalty, brand image, perceived value, brand image affect brand loyalty, perceived value influence on brand loyalty, and the effect of service quality on brand loyalty which is mediated by brand image and perceived value at Pelangi Hotel Malang. This study uses questionnaires with a total sample of 160 respondents. To get the sample, it uses a purposive sampling. Data were analyzed  using SPSS (Statistical Package for the Social Science) version 18.0 and Smart Modeling PLS version 2.0. The results of this study indicate that there is a significant-direct effect of service quality on brand loyalty, brand image and perceived value. In addition, brand image also significantly affects brand loyalty. The results also show the effect of perceived value on brand loyalty, and service quality on brand loyalty through brand image and brand loyalty through perceived value.
Moral Character: Challenges for Auditors in Serving Public Interest Budisusetyo, Sasongko
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1101

Abstract

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are used as a moderating variable. The results of this study have implications as ethical decision quality can be obtained and carried through increased moral character. By identifying the potential drivers for improving auditors’ moral character, this research can inform the discussions and strategies of professional bodies, regulators and government on improving the audit quality of financial reports. The intensity of competition in a public accounting firm may have an impact on improving the quality of auditing services, but on the other hand, also have an impact on ethical issues. This research lays the foundation for competition among public accounting firms being recognized as a major issue in industrial policy in auditing services. 
The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital Sunaryo, Rizki Istiawati; Saripujiana, Dian
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1117

Abstract

This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the voluntary disclosure caused the lower of the cost of equity capital and (4) the higher of the market value of equity caused the lower of the cost of equity capital. This research was conducted in the manufacturing companies sector listed on Indonesian Stock Exchange (IDX) in 2012-2014. This study used a purposive sampling method for getting sample. The data were analyzed using Multiple Linear Regression Analysis with one-tailed test with SPSS 22.0 program. The results show that market value of equity were statistically supported or hypothesis accepted. While the information asymmetry, earning management and voluntary disclosure were not statistically supported, although the information asymmetry had a significant effect but the hypothesized results were different so the hypothesis remains rejected.
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province Mahaputra, I Nyoman Kusuma Adnyana; Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita; Sudiartana, I Made
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Intent to Buy Mubarok, Muhammad Mufti
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1134

Abstract

In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, they must try one of them is to attract consumers. Therefore, they must pay attention to the image and attitude factors of the industrial owners so that consumers also have a positive attitude towards the image of their products. The purpose of this study was to determine the effect of brand image and consumer attitudes on purchasing decisions directly and indirectly mediated by intent to purchase. The population in this study were consumers of Batik Jetis Sidoarjo with a sample of 100 people taken using judgment sampling method. Data collection method uses a questionnaire. Then, the data were analyzed using path analysis with the IBM SPSS 21 program. The results showed thatbrand image has a positive and significant direct effect on purchasing decisions; (2) consumer attitudes also has a significant direct effect on purchasing decisions; (3) Brand image and consumer attitudes have a positive and significant indirect effect on purchasing decisions through intent to purchase. It is advisable for Batik Jetis Sidoarjo innovate their batik products, both from the combination of motivesand colors. They also have to improve the kiosk spatial sector and adequate facilities, and organize batik events and festivals. Increased promotion and marketing see objects classified as new, strategies for batik events to sell and demand and have their own image by visitors.
BEI for Creative Industry In Indonesia Premananto, Gancar; Hartini, Sri; Sulistyawan, Jovi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1140

Abstract

The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, especially for the creative industry in millennial generation perception. This study uses survey method with 136 respondents who are millennial generation. In addition, this research also uses 3 subsectors, namely culinary industry, art industry, and showbiz industry. Sampling is done by accidental sampling. The measurement of BEI is done using 4 dimensions, namely "personal - vicarious" and "past - future". The result of the study shows that millennial generation in Indonesia is open with global culture. From BEI calculation, it is found that BEI value for creative industry both general and specific in Indonesia get the result above 100 equal to developed country. The result of the research shows that there is no significant difference of BEI between subsector of creative industry in Indonesia and BEI each subsector with BEI categorized industry in Indonesia. This can be interpreted that Y / millennial generation in Indonesia is an open generation, they are not sensitive to ethical behavior in the creative industry

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2018 2018


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