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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
 1   2 
Search results for , issue "Vol. 24 No. 1 (2021): April - July 2021" : 13 Documents clear
The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Marsudi, Almatius Setya; Pambudi, Rilo
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

Abstract

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.
Determining Factors of Purchase Intention in Personalized Website Context for Indonesian Consumers Sakina, Mutiara; Ali, Syaiful
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2287

Abstract

Personalized services can increase customer satisfaction, encourage emotional consumers, help consumers choose a product, and build relationships between service providers and consumers. This study combines the variables embedded in Technology Acceptance Model (TAM), Theory Planned Behavior (TPB), shopping experience, enjoyment, and trust in a research framework model, to examine factors determiningindividual purchase intentions with personalization features on online shopping sites. This study uses primary data obtained by the online survey method. The number of samples analyzed in this study is 303 e-commerce consumers in Indonesia. This study proves that consumer purchase intentions on websites with personalization are positively and significantly related to three factors: the perceived ease of use, perceived enjoyment, and trust. Furthermore, the results also show that the utilitarian value is more influential on these factors than the hedonic value. Further implications of the research results are also discussed in this paper.
Default Risk on Islamic Banking in Indonesia Budiandru, Budiandru
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2474

Abstract

The problem of default by debtors becomes a primary concern for Islamic banking recently. This study analyzes the effect of economic pressure on the risk of default on Islamic banks, both in the short and long term, the risk response of default, and also other variables' contribution in explaining the diversity of risk of default of Islamic banks. This study used monthly data from 2007 to 2020 by using a vector error correction model. The results show that inflation and exchange rates affect the risk of default in the short term, while inflation, exchange rates, and interest rates affect the risk of default in the long run. Non-performing financing quickly stabilized when responding to the interest rates. The Islamic stock index has the most significant contribution in explaining the diversity of default risks. Islamic banks must be aware of the monetary fluctuation and also careful in analyzing the demand for financing by looking at the future economic prospects.
The Effect of Workplace Spirituality, Perceived Organizational Support, and Innovative Work Behavior: The Mediating Role of Psychological Well-Being Masyhuri, Masyhuri; Pardiman, Pardiman; Siswanto, Siswanto
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2477

Abstract

This research investigating the innovative work behavior of teachers and school staff during the Covid-19 pandemic is still rarely studied, so it has contributed to improving the behavior of teachers and school staff in Indonesia during the Covid-19 pandemic. The purpose of this study was to analyze and examine the direct influence of workplace spirituality and perceived organizational support on the innovative work behavior of teachers and school staff. Besides, exploring the mediating role of psychological health variables. The research sample was 379 teachers and school staff that is analyzed using SEM-PLS. The results showed that workplace spirituality and perceived organizational support had a direct effect on innovative work behavior.Psychological well-being also affects innovative work behavior. This study also shows that psychological well-being has a role in mediating the influence between work-place spirituality and perceived organizational support for innovative work behavior. This study indicates that workplace spirituality and workplace spirituality can be directly and indirectly through psychological well-being to increase the innovative behavior of teachers and school staff in learning activities at school.
Exponential Growth Pattern of Consumer Well-Being and Attractiveness of Tourism Digital Destination Hasudungan, Albert; Ardianto, Eka; Widarsyah, Redha
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2514

Abstract

This research aims to explore the connective patterns of 7 dimensions of tourism consumer well-being (environmental altruism, spiritual attunement, inspirational mindfulness, bio-psychological aspect, entrepreneurship, social connectedness, and cultural identity) to induce more tourism growth attractiveness in visiting the digital destination of the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The study stems from a postmodern approach where the virtual world and reality are eroded in digital technology development. This study enriches that postmodern perspective by elaborating on 7 dimensions of tourism consumer welfare and the 4 V’s of digital technology innovation (volume, variety, velocity, and veracity). This study collected comments, replies, and ‘like’ expressions on YouTube from October 2016 to October 2019 from the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The researchers then analyzed through thematic analysis and social network analysis. This research confirms the polynomial growth pattern from the 7 dimensions of tourism consumer well-being. In general, the pattern goes up from environmental well-being to inspirational mindfulness. Then, it descends to biophysical well-being. It is because to have exponential growth; tourism needs to be absent temporarily. Suddenly after that, the growth goes up in terms of social and cultural well-being. The findings can benefit tourism practitioners in orchestrating their 7 dimensions of tourism consumer well-being as destination orchestrators.
Capital Account Liberalization and Income Inequality: A Panel Study of 28 European Countries Radhianshah, Muhammad Taufik; Kurnia, Akhmad Syakir
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2530

Abstract

Financial globalization has evolved from domestic policy to international scope policy. One of its form is capital liberalization which we can observe from the declining number of restrictions among countries for cross-border financial transaction, and the increasing level of capital flow between countries. Europe cross-country financial transaction has been increasing for the last three decades and this increase happened simultaneously with the increase of income inequality as measured with Gini index. This condition gives impression that there is a positive correlation between income inequality and capital account liberalization. This research aims to study whether income inequality corresponds to the increase of capital account liberalization in 28 Europe countries. Furthermore, this research seeks to understand the role of institutional quality and financial depth as threshold variables. By employing System GMM Estimator on balanced panel data, this study finds that capital account liberalization positively correlated with income inequality and institutional quality proven to be important threshold variable. These findings emphasize the urgency for policy maker to consider institutional quality before or during the implementation of capital account liberalization.
Determinants of Transfer Pricing Aggressiveness with the Moderation of Corporate Governance in Indonesia and Malaysia Wahyudi, Dimas Eko; T, Sutrisno; Rusydi, Mohammad Khoiru
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2536

Abstract

This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.co.id and www.bursamalaysia.com from 2018 to 2019. The data were analyzed using multiple linier regression and moderated regression analysis (MRA) to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. The results showed that leverage positively affected transfer pricing aggressiveness, whereas firm size and profitability did not. Corporate governance evidently weakened the effect of leverage on transfer pricing aggressiveness. This research contributes to increasingthe state revenue through the taxation sector by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.
Entrepreneurial Mindset, Orientation, and Performance of University Students in Indonesia Sutanto, Eddy Madiono; Lau, Evan; Ezra, Andreas
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2541

Abstract

Entrepreneurship plays an important role in determining the level of economic growth of a country. This study aims are to explorethe impact of entrepreneurial mindset on innovativeness, risk-taking, competitive aggressiveness, autonomy, and proactiveness onentrepreneurial performance. This research uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze thedata.. It gathered data of 364 respondents, which were the bachelor students of management program of public universities inSurabaya, Indonesia. The results show that entrepreneurial mindset has a significant impact to innovativeness, risk-taking,competitive aggressiveness, autonomy, and proactiveness. It also enhances positive and significant impact to entrepreneurialperformance of the students. It implies that the entrepreneurship education of public universities in Surabaya, Indonesia succeedsto change the students’ mindset and orientation. The government needs to increase entrepreneurship education centers andbusiness incubator centers at various universities.
Death Infectious: Impact of the Coronavirus Disease (COVID-19) on Stock Returns Robin, Robin
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2574

Abstract

This study examines the Coronavirus disease (COVID-19) on stock returns. The independent variables are daily new deaths and daily new cases. The sample that uses in this study is financial sector, one of the most crucial sectors in an economy. Total sample is 22,930 observations during the period from March to December in 2020. This study uses unbalanced panel data and multiple regression to prove those hypotheses. The result shows that the Coronavirus disease (COVID-19) hurt on stock returns. Investors feel anxious and frightened to hear the news regarding the increasing number of deaths and the number of new cases. Investors prefer to delay investment until the capital market returns to normal. Furthermore, during the pandemic period, Friday's effect may reduce losses from stock returns. The implication of this study is that an increase in the number of deaths and the number of new cases can reduce stock returns. The government needs to suppress bad news circulating in the mass media in order to reduce investor anxiety.  
The Effects of Bank-Level and Macroeconomic Variables on Commercial Bank Lending Based on Type of Use Arintoko, Arintoko
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2596

Abstract

ABSTRACTThe purpose of this study was to analyze the effect of interest rates, bank-level and macroeconomic variables on bank lending based on the type of use. The analysis method uses an autoregressive distributed lag (ARDL) model with quarterly data for the period of 2011Q1 - 2020Q1. The results show that investment lending behavior can be explained well by all bank-level and macroeconomic variables for the long run. The bank-level variable also reflects the performance and soundness of the bank, namely the capital adequacy ratio and loan to deposit ratio. Meanwhile, macroeconomic variables include inflation and real GDP. Consumer lending behavior is better explained by macroeconomic variables than bank-level variables. Meanwhile, GDP is the only variable that has a significant effect on working capital loans, which means that the behavior of working capital loans is more influenced by the business cycle as indicated by changes in real GDP. GDP is the only variable that consistently has a significant positive effect on bank loans for the three types of loans. Banks need to continue to emphasize the principle of prudence in providing credit by taking into account the term and credit risk, as well as internal and external factors.

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