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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. 21 No. 3 (2018): December 2018 - March 2019" : 13 Documents clear
The impact of managerial ownership, institutional ownership, proportion of independent commissioner, and intellectual capital on financial distress Widhiadnyana, I Kadek; Dwi Ratnadi, Ni Made
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1233

Abstract

Financial distress is a phase of the decline in the financial condition experienced by a company before the bankruptcy or liquidation occurs. One of the causes of financial distress is the company’s operating losses, caused its operating cash flow to be negative. During 2014-2016, there was 24 percent of manufacturing companies listed in Indonesia Stock Exchange (BEI) that has a negative pretax profit. The purpose of this study was to obtain empirical evidence of the effect of managerial ownership, institutional ownership, the proportion of independent commissioner board, and intellectual capital on financial distress. The population of this research is all of manufacturing companies listed on Indonesian Stock Exchange (IDX) on 2014-2016. The sample was taken using a non-probability sampling with a saturated sample technique. The numbers of samples analyzed were 423 financial reports of manufacturing companies published on IDX during 2014-2016. The analysis technique used in this research is multinomial logistic regression. It was found that managerial ownership has a negative effect on financial distress, institutional ownership has a negative effect on financial distress, proportion of independent commissioner has a positive effect on financial distress, and intellectual capital has a negative effect on financial distress.
Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Putra, Rediyanto; Sumadi, Sumadi; Wijayanti, Rahma Rina; Pratiwi, Berlina Yudha; Ardhiarisca, Oryza
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
The performance of MSMEs of Gresik based on maqasid sharia Malik, Ahmad Dahlan; Darussalam, Andi Zulfikar; Trisnowati, Yanuar
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1244

Abstract

The purpose of this research is to know the performance and activity of UMKM in Gresik, East Java from maqasid syariah side, which based on the principle of maqasid syariah can give welfare (maslahah) to society wide. Therefore, whether the performance and activities undertaken by SMEs according to the principles of maqasid syariah especially SMEs in Gresik. Micro, small and medium enterprises (MSMEs) are business actors that directly touch the community so that it has a very important role in the absorption of manpower and regional income and the economy widely. Although MSMEs have fundamental problems mainly on internal and external issues such as limited capital, human resources, business network and market penetration, business climate, facilities and infrastructure, short life time product, market access, and free trade. This research was conducted in three stages. The first phase of the exploration aims to provide initial insight, research design, and test theoretical framework through pilot study and interview on UMKM Gresik. The second phase is a survey of MSME Gresik to form the basis of generalization. And the third stage is a case study on SMEs Gresik sample to explore relationships and relevant results on the performance and activities of MSMEs with maqasid sharia.
The implementation of IFRS in Indonesian Islamic accounting Arwani, Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia Siregar, Baldric; Susanti, Lilis
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1468

Abstract

This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studies on budget forecast error have not addressed how financial and governmental characteristics effect budget forecast error, and using a structural model to test the factors effecting budget forecast error and their impacts on budget effectiveness. The data are derived from Central Bureau of Statistics and local government website. It used the data of 444 local government for the period of 2006 to 2013, and analyzed them using a partial least square for testing the hypotheses. The results show that the significant factors affecting budget forecast errors are revenue growth, expenditure growth, and government complexity. The higher the revenue growth the greater the likelihood of budget forecast errors. Likewise, the greater the spending growth, the greater the budget forecast errors. The empirical evidence also suggests that budget forecast errors are bad for the economy. The implications of this findings are that local government must be more careful in projecting a growing income and expenditure budget, coordinate well so that work units can develop accurate budgets, and carry out a better monitoring function for all the main stages of budgeting.
Corporate governance, intellectual capital, and performance of indonesian public company Rahayu, Sri Mangesti; Ramadhanti, Wita
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1470

Abstract

Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.
Determinant of life insurance demand in Ethiopia Meko, Mohammed; Lemie, Kenenisa; Worku, Abel
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1474

Abstract

Life Insurance plays an important role to insure against lifetime uncertainty resulting for the mortality risk of individual. Even though the performance of insurance industry contributes to smooth operation of the nation’s economy, the industry in general and life insurance in particular is at its low level of development in Ethiopian context. This study therefore, is aimed at investigating the determinants of life insurance demand in Ethiopia. The study used balanced panel data model to examine the determinants of life insurance demand usingdata collected from four insurance companies for sixteen years, from 2001-2016. Random effect model was usedto analyze the data using STATA version 13 software. The study used life insurance density as dependent variable and seven independent variables that are income, inflation, real interest rate, life expectance, age dependence ratio, price of insurance and urbanization. The regression result show that real interest rate, life expectancies, age dependency ratio, urbanization  and inflation show positive and significant effect at 1% and 5% significance level on life insurance demand in Ethiopia, whereas GDP per capita and price of insurance has insignificant effect  on life insurance demand in Ethiopia.Urbanization is the most important factor that influences demand for life insurance followed by life expectance, age dependency ratio and Inflation. Real interest rate is the least important factor in influence demand for life insurance. The concerned insurance companies are recommended to consider these factors in marketing their life insurance products.
Entrepreneurial finance: financing antecedents and SMEs performance Rita, Maria Rio; Wahyudi, Sugeng
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1497

Abstract

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.
An empirical evidence of ethical climate index in rural banks from Board of Directors Perspective Sunardi, Sunardi; Pradesa, Hafid Aditya
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1590

Abstract

The existence of the common image that the management of the rural bank is  not yet professional because of some unethical practices are still happening. Rural bank that is well known for Indonesian people since its target markets are mostly in the rural area. The aim of the study is to investigate what are the most important factors that are reflecting ethical climate in rural banks. The studyinvolves 153  directors of rural banks in Indonesia as respondents. Confirmatory factor analysis (CFA) was used to assess individual parameters in the model, feasibility and the statistical significance of the estimates parameter. The findings show that that ethical climate index is most reflected by collective moral sensitivity, but in contrary boards of directors in rural banks also recognize the lowest perception in this dimension. This would sense an urgency to fostering moral sensitivity among all hierarchies, from top management to the lowest levels in the rural banking.
Strategies to increase production efficiency in Indonesian Sharia commercial banks using Stochastic Frontier Approach (SFA) Wardhani, Pratystya Ika; Mongid, Abdul
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1597

Abstract

The purpose of this research is to examine the right strategy in increasing production efficiency in Sharia commercial banks in Indonesia. This research was conducted in two stages of testing. The first stage is estimating the level of production efficiency of Indonesian Islamic banks in 2010-2017 through the Stochastic Frontier Analysis (SFA) approach. The second stage uses Tobit regression to examine the relationship between the efficiency of production of sharia commercial banks with specific bank characteristics, including; LASSET, CAR, NPF, GCG, NOM and FDR. The results indicate that the level of production efficiency of sharia commercial banks is strongly influenced by several things. From the input side, optimization of DPK, PSC and LC components is needed to maximize production efficiency. This study also found that CAR (solvency performance), NPF (asset quality performance), NOM (profitability performance), and FDR (liquidity performance) greatly influenced variations in the efficiency of Indonesian Islamic banks. Improving the quality of financing supported by an increase in the operational system and the quality of human resources and began to concentrate on revenue sourced from services to be a solution that could be implied by Indonesian Islamic banks.

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