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Journal of Economics, Business, & Accountancy Ventura
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
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 3 Documents
Search results for , issue "Vol. 28 No. 1 (2025): April-July 2025" : 3 Documents clear
E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy Rosmawati, Wiwin; Judijanto, Loso; Amilusholihah; Sopandi, Encep; Arifin, Zainal; Achmad, Fandi
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav,28(1)2025,4729

Abstract

In the era of advanced digitalization, the ability of SMEs to adapt and adopt e-business innovation is a key factor to survive and compete in the global market. This study aims to determine the effect of e-business innovation in improving the resilience of SMEs and explore the extent to which financial literacy moderates the relationship between the adoption of e-business innovation and SME resilience. This research was conducted in the printing sector of Malang City, Indonesia, which has around 2,145 printing SMEs based on data from the Malang City Cooperative Office in 2023. The research method uses a quantitative approach with a Structural Equation Model (SEM) assisted by the Smart PLS application. The sampling technique used purposive sampling with a sample of 100 SMEs selected based on criteria such as business size, level of e-business technology adoption, and financial literacy. The results showed that the variables studied had a significant and positive effect so that it was accepted. In addition, strong financial literacy can strengthen the relationship between e-business innovation and SME resilience. These findings underscore the importance of improving financial literacy among SMEs as part of the strategy to maximize the benefits of ebusiness innovation in improving SMEs' business resilience. 
Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia Muhammad khoirul, Fuddin; Agustin, Della Nurisa
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4784

Abstract

This study aims to determine the long-term and short-term effects of Government Expenditure, External Debt, and Grants variables on the Current Account Balance. This model uses the Vector Error Correction Model (VECM) model to achieve a longterm and short-term balance. This study uses secondary data from world banks during the period 1983-2022 in Indonesia. This study proves that in the long run, Government Expenditure and Grants have a significant effect on the Current Account Balance. However, External Debt did not have a significant effect on the Current Account Balance. On the other hand, in the short term, Government Expenditure, External Debt, and Grants did not show a significant influence on the Current Account Balance. This study emphasizes the importance of the role of the Current Account Balance as the main pillar in assessing the level of economic progress in Indonesia. Expansive fiscal policy through increased government expenditure can strengthen the economy, especially when there is a surplus in the Current Account Balance. In addition, external debt can be used to cover the current account deficit, which ultimately has the potential to create a surplus. The influence of grants also has the potential to expand the reach of international trade, which has a positive impact on the Current Account Balance. 
The Role of Loyalty Programs and Perceived Value in Bank Customer: The Moderation Effect of Security and Gender Sutarso, Yudi
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4288

Abstract

This study aims to develop a model to represent how LPs (loyalty programs) -policy, rewards, and usefulness of information- influence perceived value and loyalty in banking services, considering the moderating effect of perceived security and gender. Data were collected from 388 customers of two banks offering LPs in Indonesia and analyzed with partial least squares-structural equation modeling and multi-group analysis. The study validates the impact of policy and rewards on perceived value and loyalty and expands previous studies by identifying the role of security and gender. Perceived security moderates the influence of the usefulness of information on perceived value. Additionally, the study identifies significant differences in the effect of LPs by gender: the impact of policy on perceived value and loyalty is higher amongst males; rewards are a determinant of perceived value for males but of loyalty for females; and the effect of information usefulness on loyalty occurs only amongst males.

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