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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 20 Documents
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Search results for , issue "Vol. 27 No. 1 (2024): April - July 2024" : 20 Documents clear
Readiness for Change in the Hospitality Industry in Indonesia Saptari, Fiska Maya; Dudija, Nidya
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3033

Abstract

This study aims to obtain empirical evidence regarding the influence of organizational culture, perceived organizational support, and organizational commitment on readiness for change. This type of quantitative research is quantitative research where the sample is 111 respondents who were analyzed using SEM-PLS. The results showed that organizational culture, perceived organizational support, and organizational commitment positively affect readiness for change. Studies show that if the organizational culture, perceived organizational support, and organizational commitment are reasonable, it will increase employee readiness for change during the COVID-19 pandemic in Indonesia. This research implies that The Royale Krakatau Hotel can create a web-based knowledge management system or application that can distribute employee knowledge anywhere and anytime. Second, it is important to pay attention to non-financial support, such as providing a more transparent employee of the month so that employees feel that the assessment is correct. Third, the organization can routinely look up to and calculate the workload of each employee so that the compensation and workload provided by the company are by the provisions without harming employees. Fourth, a change agent should be formed to manage any resistance to change and be more sensitive to the reasons why employees resist change to improve the employees' ability to understand and manage resistance to change.
Online Marketing Readiness of MSMEs in Indonesia: A Perspective of Technology Organizational Environmental Framework Asmawati, Asmawati; Ahmad, Imam; Suwarni, Emi; Alita, Debby; Hasrina, Cut Delsi
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3399

Abstract

Micro, Small, and Medium-sized Enterprises (MSMEs) play a crucial role in the economic landscape of tourism areas, offering collective services that enhance tourist experiences and convenience at destinations. One key effort to promote tourism is enhancing the technological readiness of MSMEs. This study aims to evaluate the preparedness of MSMEs to adopt e-commerce technology. Data was gathered through interviews and questionnaires distributed randomly to 184 business operators. The research utilized the Technology Organizational Environmental (TOE) framework, encompassing ten indicators identified from various sources. Data analysis was conducted using Structural Equation Modeling (SEM) with four hypotheses. The findings reveal that both organizational readiness and external environmental support have a positive impact on technology adoption readiness. Furthermore, organizational readiness significantly mediates the relationship between environmental support and technological readiness. Therefore, it is essential to develop the organizational readiness of MSMEs to facilitate the adoption of e-commerce technology.
Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics Salman, Kautsar Riza; Sutisna, Entis; Sa’diyah, Halimatus
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3935

Abstract

This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
Designing Entrepreneurial Intention with Personal Values Using Soft Systems Methodology-Based Action Research Dewi, Herliana; Fitriati, Rachma; Salsabila, Radita
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3937

Abstract

The employment landscape in Indonesia is increasingly intricate and demands serious attention. Persistently high unemployment rates, coupled with a lower entrepreneurship ratio compared to other Southeast Asian nations, underscore the urgency for initiatives addressing entrepreneurial intention. Establishing an entrepreneurial intention program, anchored in personal values considerations, is imperative to align policies with community needs and ensure effective implementation. This study endeavors to craft entrepreneurial intentions intertwined with personal values, aimed at bolstering the entrepreneurial aspirations of both students and the broader community. The development of such a program involves a series of human activities ideally suited for analysis through soft systems methodology (SSM). Leveraging SSM, this study puts forth recommendations advocating for synergistic collaboration among the government, universities, entrepreneurs, and banking sectors. The objective is to devise a branding strategy for entrepreneurship, positioning it as an avenue for self-development and practical training enhancement through digital platforms. Effective implementation of this proposed program hinges on collaboration and synergistic communication among all stakeholders. It is essential for each entity involved to contribute collaboratively towards the seamless execution of this initiative.
Dancing with Uncertainty: Unraveling Firm Investment Inefficiencies in the Asia Pacific Region Juliana, Rita; Handoko, Liza; Lee, Nicholas
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4096

Abstract

This study explores the intricate relationship between uncertainty and corporate investment inefficiencies in the Asia-Pacific region, utilizing data from non-financial firms between 2008 and 2021. The method used in the study is fixed effect regression with Driscoll-Kraay robust standard error. The empirical analysis unveils that uncertainty leads to overinvestment. This phenomenon is more pronounced in middle and low-income economies, while high-income countries display a distinct trend of less susceptibility to uncertainty-induced suboptimal investment choices. The study’s implications extend to policymakers and industry stakeholders, urging a closer examination of firms’ risk management strategies, particularly considering the strategic potential of overinvestment as a buffer against uncertainty’s adverse effects. This holds particular significance in the dynamic economic landscape of the Asia-Pacific countries, where the study contributes to a deeper understanding of the interplay between uncertainty and inefficiency of investment decisions across diverse economic settings.
Measurement of Factors Influencing Village Financial Statements Quality Kewo, Cecilia Lelly; Kewo, Stella Theodora
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
The Effect of E-Commerce on Gross Regional Domestic Product and Clustering of Its Characteristics by Utilizing Official Statistics and Big Data Pramesthy, Widhelia Echa; Dini, Putri Muthi’ah; Budiman, Muhammad Amirul; Esharja, Zul Ahmad; Kartiasih, Fitri
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4136

Abstract

The objective of this study is to examine the impact of e-commerce on Gross Regional Domestic Product (GRDP) and categorize GRDP according to e-commerce features in 17 provinces throughout Java, Sumatra, and Bali. The Human Development Index (HDI), which measures people's proficiency with technology—among which is e-commerce—is greatest on these three islands. This study makes use of big data in the form of Google Trends data as well as official statistics data obtained from the BPS-Statistics Indonesia. K-means clustering and regression analysis are the research methods employed. The study's findings demonstrate that the three islands' GDP growth rates are considerably accelerated by e-commerce companies. There were two ideal clusters identified: the low and high GRDP clusters. All of the provinces on the island of Java are included in the high cluster, with the exception of Central Java, which is distinguished by high transaction values and e-commerce-related keyword searches. Provinces in the low cluster are located on the Indonesian islands of Sumatra and Bali, and they are distinguished by the usage of Cash on Delivery (COD) and a limited number of employees in e-commerce businesses.
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
Guardian of Image: Evaluating Corporate Reputation as a Shield Against COVID-19 Fallout on Firm Performance Aliyah, Salsabila Nabilah
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4416

Abstract

The COVID-19 pandemic has wreaked havoc on the global economy and posed a significant challenge for companies to survive. This research provides empirical evidence on how the pandemic can adversely affect company performance. Furthermore, the study also unravels how a company's reputation can act as a shield amid the onslaught of the pandemic, thereby moderating the negative relationship between COVID-19 and company performance. The research utilizes 2,847 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2022. The analysis employed in this study uses moderated regression analysis (MRA) with STATA software. The results indicate that a company's reputation can moderate, weakening the negative relationship between COVID-19 and company performance. These findings are reinforced by robustness testing using Coarsened Exact Matching (CEM) and alternative performance measurements. This information is highly valuable for companies and stakeholders, indicating that the risks arising from the COVID-19 pandemic can be mitigated by strengthening the company's reputation.
Unlocking Success: Nexus between Entrepreneurial Orientation and Financial Performance in Culinary MSMEs Sucahyo, Usil Sis; Damayanti, Theresia Woro; Supramono, Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4432

Abstract

This study aims to investigate the impact of entrepreneurial orientation on the financial performance of micro, small, and medium-sized enterprises (MSMEs) in the culinary sector, while also exploring the mediating roles of digital transformation and working capital in this relationship. Data were gathered via a field survey involving 360 culinary MSMEs operators in Semarang City, Salatiga City, and Surakarta City, with a proportional distribution across these locations. Statistical analysis was conducted using SEM-PLS. The results reveal that entrepreneurial orientation significantly influences financial performance, digital transformation, and working capital. Additionally, digital transformation and working capital play mediating roles in the relationship between entrepreneurial orientation and financial performance. This study contributes to theoretical insights by proposing a model to enhance the economic performance of culinary MSMEs, focusing on entrepreneurial orientation, digital transformation, and working capital. From a policy perspective, the government is encouraged to support various initiatives aimed at enhancing entrepreneurial capabilities, fostering the adoption of digital technologies, and promoting effective working capital management within the culinary MSMEs sector.

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