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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
The effect of non-financial performance on financial performance moderated by information disclosure Refmasari, Veranda Aga; Supriyono, R A
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.v22i2.1694

Abstract

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. Balance scorecard was used to measure performance values in a comprehensive, coherent, measurable, and balanced. The research result showed that non-financial performance measures consisting of consumer, learning and growth perspectives affected financial performance, but internal business process did not affect financial performance. With cause-effect, learning and growth affect internal bussines process, and the internal business process affects customers Information openess does not has efffect of non-financial performance relationship towards financial performance. This research suggests that companies need to increase customer satisfaction and employee-based and strategic alignment growth to improve the company's financial performance.
Millennia’s impulsive buying behavior: does positive emotion mediate? Choirul, Achmad; Artanti, Yessy
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.v22i2.1738

Abstract

Indonesian buying behavior, especially on generation Y or millennialism, tends to be impulsive, and the rapid development of the retail fashion business allows marketers to learn and formulate the strategy. As a group of people, millennialism is a potential market segment. This study tries to investigate the role of hedonic shopping motives, fashion involvement, and store atmosphere toward positive emotion and impulsive buying. The study also tests the mediating role of positive emotion. Judgmental sampling was employed to collect data from 220 respondents of millennialism in Surabaya, and the relationships were analyzed using path analysis. The study confirms that hedonic shopping motives have no significant effect on impulsive buying, whereas both fashion involvement and store atmosphere have a significant effect on impulsive buying. All hedonic shopping motives, fashion involvement, and store atmosphere have a significant effect on positive emotion. On the contrary, positive emotion has no significant effect on impulsive buying. It also does not mediate the effect of hedonic shopping motivation, fashion involvement, and store atmosphere towards impulsive buying. This study provides novel and useful insights into the complex impulsive buying by millennial by expanding the application of both fashion involvement and store atmosphere for fashion marketers.
Does foreign board increase the company’s performance? the evidence from Indonesia Joenoes, Muhammad Zhafran; Rokhim, Rofikoh
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.v22i2.1449

Abstract

This study examined the effect of foreign board members in promoting corporate governance and performance. This study used the fixed effect model from the panel data of 4,282 company-observations over the period of 2007-2017. This study found that the presence of foreign board has a significant and positive effect on the company’s performance measured by return on asset and return on equity ratios. On the other hand, the presence of Asian nationality board member was found to have negative significant effect on the company’s performance, and this is due to the companies having Asian Board members coming mostly from developing countries. In general, this research show that the presence of a foreign board member can bring differences to the companies and this affects their performance. This means that companies in Indonesia need to increase the number of foreign board of commissioners from outside Asian countries in order to increase their profitability.
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 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.
Does foreign board increase the company’s performance? the evidence from Indonesia Joenoes, Muhammad Zhafran; Rokhim, Rofikoh
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.v22i2.1449

Abstract

This study examined the effect of foreign board members in promoting corporate governance and performance. This study used the fixed effect model from the panel data of 4,282 company-observations over the period of 2007-2017. This study found that the presence of foreign board has a significant and positive effect on the company’s performance measured by return on asset and return on equity ratios. On the other hand, the presence of Asian nationality board member was found to have negative significant effect on the company’s performance, and this is due to the companies having Asian Board members coming mostly from developing countries. In general, this research show that the presence of a foreign board member can bring differences to the companies and this affects their performance. This means that companies in Indonesia need to increase the number of foreign board of commissioners from outside Asian countries in order to increase their profitability.
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 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.
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.
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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