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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. 22 No. 1 (2019): April - July 2019" : 13 Documents clear
The effect of task characteristics on enterprise resource planning system success with user characteristics and organizational characteristics as mediating variables Pontoh, Grace Theresia; Siraja, Deng; Ibrahim, Muhammad Achyar
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.876

Abstract

Enterprise Resource Planning(ERP) is an integrated system that provides a wide range of benefits for the company, but there are still many companies who have unsuccessfully implemented ERP system. This study aimed to analyze the effect of the task characteristic and the success of Enterprise Resource Planning (ERP) on the success of ERP, with the user characteristic and organizational characteristic as mediating variables. The data were collected by using a questionnaire distributed directly to users of Enterprise Resource Planning (ERP) in Indonesian companies listed in Indonesia Stock Exchange (ISE). The data were processed by using Partial Least Square (PLS). It was found that the suitability of the task significantly affects the success of an ERP system, either directly or mediated by the user variable characteristic and organizational characteristic. Task difficulty also significantly affects the success of an ERP system if mediated by the convenience variable (user characteristic). The success of the ERP system is determined by based tasks and task complexity through the system the user's convenience in using the information system.
The effects of competence, independence, audit work, and communication on the effectiveness of internal audit Setyaningrum, Dyah; Kuntadi, Cris
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.879

Abstract

The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents.  Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.
Do political events affect stock return volatility on Indonesian Stock Exchange Nurlita, Vina; Naomi, Prima
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1215

Abstract

This study has the purpose to examine the effect of political events on the volatility of stocks traded on the Indonesia Stock Exchange (IDX). Furthermore, this study also sees whether such political events also influence the shares that have direct links with the participants in presidential elections. The political event being examined was the Indonesian Presidential Election held in 2014. The researchers used the daily data on the shares of all companies listed on the Indonesia Stock Exchange (IDX) in 2014. The hypothesis testing were done using the GARCH (Generalized Auto Regressive Conditional Heteroscedasticity) estimation and its derivatives namely EGARCH (Exponential GARCH) and TARCH (Threshold GARCH). It was found that the 2014 Presidential Election asymmetrically affected stock return volatility on IDX and contrary to the leverage effect, which means that positive shocks (good news) have better influence than negative shocks (bad news). Out of all listed companies that have direct links with participants in the presidential election, 3 companies have their stock volatility affected by this Presidential Election; some with symmetric effect and some others with asymmetric effect.
A paradox: employee development and intention to turnover Yulianti, Praptini; Margaretha, Cecilia
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1252

Abstract

Employee development program aims to strenghten talents and as a optimal retention program. Development program which is not followed by interesting career development opportunities can be occured turn over intentions. Employability Paradoxs is an employee development program which brings   increasing turn over intentions risk. This paradoxs occurs if employee who gets  improvement on their competency does not have good career opportunity in organizations. The objectives of this study examines internal and external employability as of mediating the relationship between human resource development with turn over intentions. The relationship between perceived internal and external employability with turn over intentions is moderated by Job autonomy. This study is a quantitative study by distributing questionnaires to 108 employees of beauty services companies in Surabaya. The result of this study is that employee development has no direct effect on turnover intenions, perceived internal and external employability fully mediates employee development related to turn over intentions. Job autonomy strengthen the perceived internal employability relationship with turnover intentions and job autonomy lowered the perceived external employability relationship with the turnover intention.
The fraud portrait in budget planning by the regional government apparatus Indriani, Nova; Alim, Moh Nizarul; Haryadi, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1374

Abstract

This study aims to identify the existence of fraud that appears in the practice of budget preparation. It is a case study conducted in Blue Zone Regional Device by using participant observation method. The informants were the financial managers. The results showed that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff, and exchequer. Besides that, fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do their jobs (rationalization)
Audit committee characteristics and earnings management practices Nelwan, Melinda Lydia; Tansuria, Billy Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1400

Abstract

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.  On the contrary, studies in Indonesia were arguably outdated and shorter in period.  This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices.  However, it was found that audit committee expertise did not affect earnings management practices.  The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices.  However, the accounting and/or financial expertise does not determine the effectiveness of the audit committee’s monitoring role.
The effects of religiosity on earnings management under obedience pressure Mahmudi, Mahmudi; Supriyadi, Supriyadi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1559

Abstract

This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an individual believed as sources of ethical value that would normatively affect the management ethical decision. Prior studies have documented that management decision could be influenced by obedience pressure, however, there is limited study that specifically tested the effects of obedience pressure and religiosity on real earnings management. This study utilized a laboratory experiment with a 2 x 2 (obedience pressure x level of religiosity) factorial design involving 89 participants. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.
Non cash payment and demand for real money in Indonesia Wasiaturrahma, Wasiaturrahma; Wahyuningtyas, Yuliana Tri; Ajija, Shochrul Rohmatul
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1575

Abstract

Non-cash payments in Indonesia are currently developing rapidly. The development of the form of money from just paper money and coins into an electronic money is predicted to have an effect on real money demand, not only in Indonesia. The use of electronic money in Indonesia itself continues to increase especially supported by technological developments. The purpose of this study was to analyse the effect of non-cash payments on real money demand in Indonesia. The method used is Error Correction Model (ECM) using secondary data from 2010 to 2015. The independent variable is the amount of money circulated by Bank Indonesia, and the independent variables used are the value of debit / ATM card transactions, credit cards, and e -money. The results indicate that in the long run credit cards have a significant negative effect on cash circulation in the community, while debit cards have a significant positive effect and affect cash. While in the short term, credit cards and e-money are not significant for cash, and only debit cards only have a significant effect on cash.
The long-run and short-run impacts of investment, export, money supply, and inflation on economic growth in Indonesia Kurniasih, Erni Panca
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1589

Abstract

The development of investment and export in Indonesia as well as money supply shows an increase, while the inflation rate shows a decline. Yet, this is not always followed by the increase of economic growth. This study aims to explain the relationship between investment, export, money supply and inflation with the economic growth in Indonesia. It used time-series data from the first quarter in 2001 to the fourth quarter in 2014 and were analyzed using multiple regression models with Error Correction Model (ECM) and classical assumptions. It showed that in short-run, there are significant effects of investment and export on economic growth while money supply and inflation do not have significant effects. This study also found that in in long-run, there are significant effects of investment, export, money supply and inflation on the economic growth in Indonesia. Bank Indonesia should apply a tight money policy consistently to achieve the long-run inflation target
The role of participation in memorable tourism experience: a comparative case of cap go meh festival and linggarjati festival in Indonesia Soehadi, Agus W; Ardianto, Eka
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1657

Abstract

The study aimed to analyze the role of participation in creating memorable tourism experience in Cap Go Meh festival and Linggarjati festival to create loyal visitors. This study used a questionnaire of 42 questions on 5-point Likert-scale ranged from one to five range (1 = strongly disagree up to 5= strongly agree) to the festival visitors after the event. The data were analyzed using Structural Equation Modelling (SEM) with Confirmatory Factor Analysis (CFA) and the structural model using regression analysis. It showed that the visitors have different motives to attend and take a part in the festival. The group socializationhas a positive effect on participation, which lead to immersion, then influences vivid memory and loyalty in Cap Go Meh  while novelty has a positive effect on participation in Lingarjati vestival, which lead to immersion, then influences vivid memory and loyalty. Practicaly, it implied that this study has the benefit for event manager to understand the visitors characteristics. Cap Go Meh festival can be higher in group socialization. Event manager should facilitate visitors to participate as a group on God Statue parade. In Linggarjati, the visitors gain the novelty of historical site and city history merge with the stage of angklung -traditional music instrument- colossal.

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