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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 22 Documents
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Search results for , issue "Vol. 26 No. 2 (2023): August - November 2023" : 22 Documents clear
The Effect of Value-Added Tax Policy on Per Capita Income and Inequality in Indonesia Asri, Sekar Ayu Cahyaning; Suseno, Deky Aji
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3526

Abstract

The implementation of value-added tax (VAT) policy holds significant sway over state revenue. This study delves into the impact of value-added tax on economic growth and inequality within Indonesia. Panel data spanning from 2017 to 2021, encompassing 34 provinces, was scrutinized using the panel vector error correction model alongside the Sobel test. The study's findings reveal that while VAT directly affects per capita income, it exerts no discernible influence on inequality, either directly or indirectly. When subjected to the PVECM test, VAT shows no long-term impact on income. In contrast, domestic investment and the democracy index exhibit a positive and noteworthy effect on income levels. Notably, VAT and foreign investment do not demonstrably impact inequality. In the long run, it is per capita income, the democracy index, and domestic investment that bear influence. In the short term, however, none of these variables significantly affect inequality. It is worth mentioning that per capita income experiences a positive and substantial influence from the democracy index and domestic investment. This research furnishes policymakers with valuable insights to guide revenue management and allocation, thereby advancing economic development and addressing prevailing social challenges.
Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
Market Sensing Capability and Catering Product Innovation: The Role of Knowledge Creation and Entrepreneurship Orientation Abdullah, Salma; Ampauleng, Ampauleng
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3202

Abstract

Catering industry stakeholders must possess effective market sensing capabilities to thrive in the competitive market landscape. This study aims to scrutinize how these capabilities impact the innovation of catering products. Additionally, it delves into the pivotal roles played by the knowledge creation process as a mediating factor and entrepreneurial orientation as a moderating factor. The research model is meticulously crafted to mirror the real-world dynamics experienced in the catering sector. For this study, the focal point of analysis is the managers and employees (specifically chefs) of 27 small and medium-sized catering enterprises in Makassar City, known for their proficiency in providing pertinent insights into the research questions. The data is subjected to rigorous examination through a structural equation model, utilizing WarpPLS 7.0 software. The findings unveil that while market sensing capability does not wield a significant direct impact on product innovation, it does exert a positive and notable direct influence on the knowledge creation process. Moreover, the knowledge creation process emerges as a positive and substantial driver of product innovation. The relationship between market sensing capability and product innovation is further strengthened by the intermediary role of the knowledge creation process. This dynamic is further refined by the moderating influence of entrepreneurial orientation
Poor Performance of Small, Medium, and Micro Enterprises in South Africa: What has Race and Apartheid Got to Do with it? Makwara, Tendai; Sibanda, Lucky; Iwu, Chux Gervase
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3744

Abstract

Small, medium, and micro enterprises (SMMEs) are expected to contribute significantly to South Africa’s socioeconomic development. Despite the various private and public institutional agencies in place to bolster the role of SMMEs, these SMMEs continue to perform poorly. The poor performance of SMMEs has been linked to race and apartheid. Through a literature review, this study explored this attribution of SMMEs’ poor performance to race and apartheid, considering that many argue that the apartheid legacy is the root of many challenges encountered by SMMEs. The results are, however, ambivalent. They suggest that, although apartheid and race remain critical issues in explaining some existing structural challenges that SMMEs encounter, their effects may have been superseded by other post-apartheid issues that undermine SMMEs’ performance. Specifically, apart from continuing influences of apartheid-era challenges such as race-based barriers to markets and access to financial support, present-day issues such as corruption, bad governance, ill-conceived business strategies, and infrastructure challenges negatively influence the performance of SMMEs. Addressing these multifaceted issues requires coordinated efforts from the government, the private sector, and other stakeholders to create a conducive environment for SMMEs’ growth and success. We, therefore, conclude that the causes of the poor performance of SMMEs in South Africa stretch beyond race and apartheid and call for an exhaustive analysis of broader issues that undermine SMMEs’ performance in South Africa.
The Role of Social Media Usage on Conspicuous Online Consumption among Millennial Consumers A Sastra, Irma Lidya; Zia, Siti Halida; Asyahid, Muhammad Fadel; Damayanti, Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3508

Abstract

The ubiquity and maturation of the Internet and social media have given rise to social phenomena that impact consumer behavior, particularly in the realm of conspicuous online consumption. This study builds upon prior research by examining the factors influencing conspicuous online consumption among millennials in Jakarta who engage with social media platforms like YouTube and Instagram. The research methodology involved an online survey administered to 400 respondents, with data subsequently analyzed through a structural equation model, utilizing SmartPLS 4.0 software. The results illuminate a noteworthy positive correlation between the four variables studied. Moreover, they indicate that feelings of envy and materialism serve as mediating factors in the relationship between social media usage and conspicuous online consumption. In sum, this study offers valuable insights into the comprehension of conspicuous online consumption and its associated variables, bearing significance for both theory and practical applications. However, it's important to note certain limitations, such as the exclusive focus on the millennial cohort in Jakarta and the fact that the selected social media platforms were not explicitly linked to the mediating variables. Future research endeavors should explore the attitudes of other cohorts toward conspicuous online consumption among social media users.
Financial Well-Being Model for Bank Employees: the Role of Financial Behavior as a Mediator Setiawan, Hendro; Iramani, Rr
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3948

Abstract

The aim of this study is to investigate the factors influencing the financial well-being of Bank Jatim employees in Indonesia. These factors encompass financial knowledge, financial socialization, internal locus of control, lifestyle, and current financial stress. Additionally, the study delves into the role of financial behavior as a mediator in this model of financial well-being. The respondents in this study are permanent employees of Bank Jatim, Indonesia, selected through purposive sampling. The findings reveal that financial knowledge, financial socialization, and current financial stress directly impact financial well-being. Internal locus of control affects financial well-being both directly and indirectly, mediated by financial behavior. However, financial behavior doesn't serve as a mediator for the influence of lifestyle on the financial well-being of bank employees. Furthermore, the results do not provide sufficient evidence for financial behavior mediating the effects of other determinant variables. For the company, this implies that enhancing the financial well-being of bank employees should involve efforts to augment their financial knowledge, promote financial socialization, and encourage a composed approach to managing their financial situations. As for bank employees, achieving financial well-being necessitates maintaining an internal locus of control and exhibiting prudent financial management behaviors.
Does Corruption Affect Foreign Direct Investment? Empirical Evidence from ASEAN Plus Three Countries Kurniasih, Erni Panca; Islahiyah, Djihan; Kurniawati, Sri; Iqbal, Ichsan
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3256

Abstract

Corruption poses a significant challenge in numerous countries, impacting foreign investment, including those within the ASEAN Plus Three (APT) region. This study aims to ascertain the influence of corruption and other factors—specifically, the exchange rate, political stability, and economic growth—on the appeal of foreign direct investment in APT countries. The research employs the Error Correction Model (ECM) for statistical testing to analyze both short- and long-term effects. The findings indicate that corruption and exchange rate fluctuations do not exert a significant impact on foreign investment inflows into APT countries, regardless of the time horizon. In the short term, a surge in corruption cases tends to diminish the interest of potential foreign direct investors. However, over the long term, foreign investors anticipate that APT countries will adopt more stringent measures to combat corruption, thus fostering a corruption-free environment. This expectation is bolstered by the presence of political stability and robust economic growth in APT countries, which stand as pivotal considerations for foreign direct investment. Therefore, APT countries, particularly Indonesia, ought to establish transparent investment guidelines, root out corruption, ensure political stability, maintain exchange rate stability, and prioritize policies aimed at stimulating economic growth in order to entice foreign investment.
Customer Loyalty in Islamic Bank during the COVID-19 Outbreak: The Mediating Role of Trust and Satisfaction Syarif, Ahmad; Parno, Parno; Komariah, Kokom; Yuliani, Irma
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3145

Abstract

Amidst the pandemic, Indonesia witnessed an economic downturn characterized by widespread layoffs, leading to an escalation in the unemployment rate and a decline in individual purchasing power. This crisis also bore down on the market share of Islamic banks. According to the 2021 survey conducted by the Islamic Financial Services Board (IFSB), the primary hurdles faced by Islamic banks during the pandemic were rooted in legacy infrastructure and technology. Loyalty, trust, and customer satisfaction are intricately linked to the quality of services provided, beginning with the customer's comprehension of Islamic banking. This study delves into the impact of knowledge on customer loyalty, with satisfaction and trust acting as mediating factors among Islamic bank customers in the context of the COVID-19 outbreak. Employing a quantitative approach, the study gathered data from 105 respondents based on the Isaac-Michael formula endorsed by the Islamic Economist Association in Yogyakarta in 2021, administered through questionnaires. The data was then analyzed using Structural Equation Modeling. The findings of this study underscore that knowledge significantly influences customer satisfaction, trust, and ultimately, loyalty. Additionally, satisfaction demonstrates a notable positive effect on loyalty. However, trust, in isolation, does not exert a direct influence on loyalty. Moreover, it was observed that knowledge directly impacts loyalty, and this effect is mediated by satisfaction, while trust does not serve as a mediator between knowledge and loyalty. In light of these findings, this study advocates for initiatives within Islamic banks to enhance financial literacy, provide accurate information, and foster understanding, countering any negative narratives that may erode public trust and perceptions. Furthermore, there is a pressing need to bolster digital services to ensure the continued loyalty of Islamic bank customers.
Determinants of Financial Inclusion for MSMEs: Evidence from Indonesia ., Gustriani; Asngari, Imam; ., Suhel; Yulianita, Ana
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3381

Abstract

Enhancing the financial sector is paramount, as it can bolster public trust in financial institutions and consequently expand financial inclusion, particularly within the MSMEs sectors. This study employs the ARCH Maximum Likelihood Model to examine the impact of the banking industry’s financial soundness and macroeconomic conditions on the financial inclusion of MSMEs. The financial soundness of banks is gauged through pertinent financial metrics, including capital adequacy, profitability, credit risk, and liquidity. Moreover, the financial inclusion metric employs the count of account credits per 1,000 adults. The findings reveal that capital, credit risk, and liquidity exert a significant influence on financial inclusion, while profitability and inflation exhibit no significant impact. Furthermore, capital, credit risk, liquidity, and inflation affect MSMEs’ credit, with profitability showing no significant impact. The practical implications derived from these findings underscore the critical importance of upholding the soundness of the banking sector to foster greater financial inclusion in Indonesia. Indonesia should strategically target its efforts toward enhancing the availability of diverse financial products and services tailored to the needs of its MSMEs. By expanding the array of financial products and services for MSMEs, banks stand to access reliable sources of funds for their lending activities.

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