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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 21 Documents
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Search results for , issue "Vol. 25 No. 2 (2022): August - November 2022" : 21 Documents clear
Impact of Digital Transformation and Big Data Analytic Capabilities of The Indonesian Bank Profitability Putra, Muhammad Ananda
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3121

Abstract

This study analyzed the impact of digital transformation (DT) and big data analytic capabilities (BDAC) on bank profitability, which is proxied by ROA and ROE. This study also examined the moderation effect of institutional ownership on digital transformation (DT) relationships on bank profitability. This research uses a quantitative approach with a panel data model. The sample of this study was 34 banks listed on the Indonesian Stock Exchange from 2018 to 2021, with a total observation of 136 firm years. This research uses secondary data derived from annual reports and company financial reports. This study shows that big data analytic capabilities have no significant effect on bank profitability, which means that the impact of the application of technology is not immediately visible. This study shows that digital transformation decreased the company’s profitability. Institutional ownership failed to moderate the relationship between digital transformation on bank profitability. This finding implies the importance of companies being careful in investing in digital transformation and big data analytics because the costs outweigh the benefits in the short term.
Is Spiritual Leadership Powerful for Strengthening Organizational Commitment? Syafiudin, Mohammad; Suhariadi, Fendy; Yulianti, Praptini; Suryani, Tatik
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3126

Abstract

Spiritual leadership has recently become a hot topic of discussion because it is related to organizational commitment. The success of organizational commitment is strongly supported by the presence of meaning, membership and empowerment. This research was conducted at the State Owned Enterprise, PT. Pelindo (Region III) involving 160 respondents from various divisions who met the requirements. Structural equation modeling was applied using AMOS to explore the proposed relationships. The results of this study indicate that spiritual leadership has a direct effect on meaning, membership, and empowerment of the leaders. Meanwhile, meaning, membership, and empowerment of the leaders have a significant positive effect on organizational commitment. In addition, the results also show that meaning, membership, and empowerment of the leaders mediate the effect of spiritual leadership on organizational commitment. This research provides information to the leaders of PT. Pelindo (Region III) in order to be able to make effective decisions about why and under what circumstances leaders / supervisors can have high organizational commitment.
Factors Affecting Non-Government Organisations’ Financial Statement Fraud in South Africa: New Fraud Combined Theory Approach Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3092

Abstract

This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyond.
Does Gender Inclusivity Matter for Economic Growth in South Africa? An ARDL approach Makua, Khutso Baltimore; Malungane, Neo; Mswephu, Khayakazi; Sadiki, Ronewa Candy
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3123

Abstract

With inequality at the forefront of economic development, this paper examined the impact of gender inequality on economic growth in South Africa. Different gender dimensions were considered, including female education, female labor force participation, fertility, and the representation of women in the political arena (democracy). The research applied a quantitative approach (Autoregressive Distributive lag) (ARDL) with secondary data on the proportion of all variables spanning from 1989 to 2019. The results revealed that high fertility negatively affects economic growth. Moreover, the effects are positive when women have greater access to secondary education and the labor market. However, an unorthodox finding from the study reveals that the effects are negative when women have access to political seats in parliament. The paper recommends that policymakers should focus on guaranteeing obligatory secondary education for females in the country. Additionally, policymakers should introduce measures that favor appointing and absorbing women in qualified jobs.
Shifting the State Burden in Infrastructure Financing through the Issuance of Government Sukuk Amaliah, Ima; Aspiranti, Tasya
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3023

Abstract

This research is intended to introduce and elaborate on the role of government sukuk as one of the macroeconomic policy instruments to cover the government budget deficit and infrastructure financing in Indonesia. This study developed an analysis model during the 2008.Q2-2020.Q4 period to show that the policy of developing Islamic financial instruments is closely related to macroeconomic variables. This study uses a dynamic linear ECM in developing government sukuk both in the short and long term. This study finds that sukuk budget deficit and infrastructure financing positively influence government sukuk issuance in the short term. While in the long term, infrastructure financing negatively influences government sukuk issuance. This study may suggest that the role of government sukuk as a substitute for foreign debt in building infrastructure must be further enhanced. The government should promote trust regarding government sukuk as a reliable investment instrument so that the government sukuk market expands and becomes an important source of financing for economic development, particularly infrastructure development.
Managing Conservations Value to Enhance Tourist Electronic Word of Mouth for Rural Tourism Destinations Johannes, Johannes; Fachrosi, Deci
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.2946

Abstract

Over the past few years, Indonesia has made various efforts to increase tourist visits. This study aims to examine the effect of experiential marketing on conservation value, the effect of experiential marketing on e-WoM (electronic Word of Mouth), and the mediating effect of customer value on the relationship between experiential marketing and e-WoM in rural conservation destinations. Hence, a survey was conducted to 125 visitors with structured questions and used PLS to reveal the relationship between experiential marketing on e-Wom, where customer conservation value has a mediation function. Thus, customers’ conservation value will contribute to the marketing of rural tourism destinations. The results showed that experiential marketing positively and significantly affects conservation value, but it does not directly affect e-Wom unless mediated by customer conservation value. Therefore, this study suggests that destination managers and tourist guides maintain and continue improving the tourist experience and add conservation attributes to the destination. So, the tourist will comprehend the attributes through their online device. In doing so, they will be involved in marketing activities with e-WoM as the destination marketer’s partner.
Is Whistleblowing an Ethical Practice? Shonhadji, Nanang
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3222

Abstract

Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice. The empirical quantitative method was used for this study. The research samples were employees and auditors at the East Java Inspectorate. The use of Partial Least Square analysis techniques followed the collection of data through the distribution of questionnaires. The study results inform that whistleblowing intention was an ethical practice that was perceived and experienced by the whistleblower. Ethical sensitivity does not affect whistleblowing intention. In contrast, moral ethics, professional ethics, and ethical confidentiality affect whistleblowing intention. Ethical sensitivity has no effect because respondents believe that it is highly dependent on the sensitivity of the whistleblower’s attitude toward making decisions. The results of this study have contributed to strengthening the creation of a good whistleblowing system with definite legal protection guarantees provided by organizations and the state.
The Role of Job Satisfaction in Mediating the Quality of Work Life Effect on Employee Performance Suci, Rahayu Puji; Mas, Nasharuddin; Risky, Mochammad
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3094

Abstract

This study aims to obtain empirical evidence regarding the role of quality of work life (QWL) in increasing job satisfaction and employee performance, including the ability of job satisfaction to mediate the effect of QWL on employee performance. This study uses a quantitative approach and the method used to analyze data is SEM-PLS. Data are obtained through questionnaires which are distributed to 45 employees of the Regional Development Planning, Research and Development Agency of Batu City. The results show that high quality of work life has an effect on increasing job satisfaction and employee performance. High job satisfaction has an effect on increasing employee performance. In addition, job satisfaction mediates the effect of quality of work life on employee performance, even though the mediating role is partial. The implication of the findings of this research is the importance of the leadership of the Regional Development Planning, Research and Development Agency of Batu City in balancing the interests of the organization and the personal lives of its employees to increase the level of employee satisfaction, so that the performance of employees and the organization is getting better.
Political Connection, Auditor Quality, Family Ownership, and Earnings Management: Real and Accrual Harianto, Sandy
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3012

Abstract

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclusive and mixed results. The samples used in this study are companies listed on the Indonesia Stock Exchange (IDX) for the last 10 years (2010-2019) prior to the Covid-19 pandemic. The results of this study show that political connections have an effect on reducing both real and discretionary accrual earnings management practices in public companies. High quality external auditors have a significant effect on reducing discretionary accrual earnings management practices only. Meanwhile, the high level of family ownership has an effect on reducing real earnings management practices. The results of this study can be a consideration for public companies to appoint former ministers or high-ranking state officials as company directors or commissioners to suppress earnings management practices.
The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3136

Abstract

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.

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