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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 26 Documents
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Search results for , issue "Vol. 22 No. 2 (2019): August - November 2019" : 26 Documents clear
Local indicators of spatial association (LISA) of Indonesian workers Caroline, Caroline; Sugiyanto, FX; Kurnia, Akhmad Syakir; Irwandi, Soni Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1685

Abstract

The migration of Indonesian workers abroad and that of foreign workers into Indonesia made problems for the economic growth of Indonesia and ASEAN. This study attempts to analyze the patterns of spatial interaction of labor that occur in Indonesia. It used the Euclidean distance, spatial weight matrix approach to calculate the Local Indicators of Spatial Association (LISA). This study took a sample of workers in ASEAN member countries with a focus on analysis on Indonesian workers during 2004-2018. Analysis was performed using spatial panel data. The results showed that there was a change in the pattern of spatial interaction of Indonesian workers, which in 2004 had a lot of spatial interactions with workers from countries with a large workforce. However, in 2018, they interacted spatially with workers from countries with few workers. Besides, the majority of Indonesian migrants work as low-ranking workers in ASEAN countries, while the majority of foreign workers from ASEAN countries work in managerial and professional levels. This implies that the Indonesian government needs to provide technical and managerial skills, soft skills, and English for migrant workers before working abroad so that they are better able to compete with foreign workers and subsequently receive better salaries.
Foreign investment & growth in emerging economies: panel ARDL analysis Appiah, Michael; Li, Fanglin; Korankye, Benjamin
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1819

Abstract

Recently, the contributory role of foreign investment growth in Africa has been considered by researchers and policymakers. Studies in this area are not yet clear. Besides, foreign direct investment has emerged as a determining factor of economic growth. Concerning this evidence, the current study tries to investigate the contributions of foreign direct investment on economic growth or for developing the economy of Africa. This study used yearly panel data for the period 1995-2015 for 5 developing the economy of Africa. The results of Panel ARDL indicate that foreign direct investment has a positive effect on economic growth as well as a positive sign of trade openness, inflation, and labor. The study also stresses that, for increasing economic growth, there is a need to seek more foreign investments, increase trade openness and inflation, and at the same time, to improve the employment condition in the selected African developing countries.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
Premium, pertalite or pertamax: an empirical study of Alchian-Allen phenomenon on gasoline consumer behavior Widyastuti, Nur Laila; Hartono, Djoni
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1697

Abstract

In Indonesia, consumers can choose to consume either high or low quality gasoline based on their preferences. Changing preference to a higher quality that is affected by the declining relative price can lead to an Alchian-Allen (A-A) phenomenon. This study aims to determine whether the A-A Phenomenon occurs on the behavior of consumers before and after the existence of Pertalite. The regression model used is the panel data regressions and the regression result proves that there is an A-A phenomenon in market share in Indonesia before and after Pertalite. This indicates that the high difference of relative prices between high and low quality gasolines has a negative impact towards their relative consumption. Prior to Pertalite, consumers continued changing preference into high quality gasoline in the 2nd and 3rd month intervals when relative price difference decreased. After the existing of Pertalite, consumers did not quickly transfer their preferences from Premium to Pertalite when the relative price declined, so that the A-A phenomenon did not occur in this low and middle grade gasoline consumption pattern. However, Pertamax's consumption to Pertalite increases when the relative price between them declines; thus raising the A-A phenomenon. This implies that the government of Indonesia could use their authority to make arrangements on price differences between gasoline qualities
The effect of earning information, cash flow components, and financing decision on stock returns: empirical evidence on Indonesia stock exchange Kasmiati, Mia; Santosa, Perdana Wahyu
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1638

Abstract

Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector. This study aims to analyze the effect of net profit, operating cash flow, financing cash flow and investing cash flow and, financing decisions on stock’s return of service industry listed at Indonesia Stock Exchange (IDX). The analysis was done using the data panel regression. It shows that earning information, operating cash flow, financing cash flow positively affect stock returns. However, investing cash flow and financing decisions (proxy leverage) show a negative effect on the stock's return significantly. Simultaneously, the variables above affect stock return significantly. The implication is that management should pay more attention to financial factors, especially net profit, cash flow, and leverage to increase stock return and the company’s value.
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Rambing, Yolanda Christina; Utami, Intiyas; Kristianti, Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
The mediating effect of psychological ownership on human resources management bundle and job satisfaction ownership Masnita, Yolanda; Puspitasari, Pipie; Risqiani, Renny
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1670

Abstract

AMO (ability, motivation, and opportunity) is one of the measurements used in Human Resource Management and for explaining the Innovation of Human Resources Management Bundle (IHRMB) that can affect job satisfaction and welfare. It explained that if a skilled, motivated employees will have the opportunity to contribute by using their knowledge and competencies. They will feel having a maximum job satisfaction. This study examine the role of psychological ownership for organizations (PO-O) in mediating the effect of IHRMB on the Job Satisfaction of bank employees (bankers). With a purposive sampling of inclusion criteria, a questionnaire was given to 100 bankers, testing the hypothesis with SEM. The results show that IHRMB affects PO-O and Job Satisfaction. The IHRMB is prepared at the end of the year to be able to have the right strategy for employees the following year, in addition to being a connector between the owner of the company to employees through a collection of innovations summarized in the IHRMB as well as providing opportunities for employees to be able to provide ideas that will support the company's progress. PO-O does not mediate the effect of IHRMB on Job Satisfaction because IHRMB is a control tool for management and company owners to review overall company performance.
Foreign exchange volatility modeling of Southeast Asian major economies Ponziani, Regi Muzio
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1912

Abstract

This study investigates the exchange rate volatility model in Southeast Asian countries. The countries selected were Indonesia, Malaysia, Thailand, The Philippines, Vietnam, and Singapore. This study aims to model the volatility of the regional currency exchange rate against the international currency, i.e., the US Dollar. The period covered in this study extended from 1 January 2013 until 31 July 2019. These were the daily exchange rates of 7 currencies of Southeast Asian countries. The currency involved were Indonesian Rupiah (IDR), Malaysian Ringgit (MYR), Thai Baht (THB), The Philippine Peso (PHP), Vietnam Dong (VND), and Singaporean Dollar (SGD). All currencies were measured in the exchange rate against the US Dollar (USD). The result indicated that PARCH model is the best method to explain the movement of MYR, VND, and SGD. GARCH can model THB and PHP. Only IDR that has volatility explainable by TARCH.
Marketing channels of chili: players, levels, and segmentations Mariyono, Joko
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1688

Abstract

Chili production is an essential commodity in Indonesia, and the marketing issues frequently disrupt the economy. This paper aims to analyze the distribution channel of chili and formulate a suitable policy to overcome the marketing problems. A market survey was qualitatively conducted at a producer, intermediary, wholesaler, and retailer levels. The results were descriptively presented using tables and figures. The analysis shows that the marketing channel of chili in Indonesia was long and complicated. Many players were starting at the village level to the provincial level. Segmented markets were based on the types of chili, which were categorized as local and hybrid cultivars. Farmers selected the marketing channels because of business circumstance and their farm location. Distance and gentleman agreement with traders limited farmers to select the marketing channel. Thus, the government is strongly recommended to provide a unique vegetable market such as an agribusiness terminal close to the center of production. This action will shorten the marketing chain such that both producers and consumers gain the benefits. The role of the private sector will be crucial in order to keep healthy agribusiness.

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