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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 1,048 Documents
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Factors Affecting Expectancy for Character Growth in Online Games and Their Effect on Gamers' Loyalty Izzuddin Alghifari; Rizal Edy Halim
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1873

Abstract

This study aims to understand the effect of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games towards online gamer loyalty. This quantitative research uses a purposive sampling method with a sample of 375 respondents. The data were processed using the Structural Equation Modeling (SEM) method. The results showed that learning, escapism, audio-visual value, and value for money have a positive effect on expectancy for character growth. However, novelty, enjoyment, and social value do not have an effect on expectancy for character growth. Furthermore, expectancy for character growth has a positive effect on online gamer loyalty. Therefore, game developers need to know the fantasy of gamers, improve the quality of graphics, and provide discounts to increase gamers’ loyalty
CRITICAL TOTAL QUALITY MANAGEMENT IN MANUFACTURING COMPANIES: A CASE STUDY IN MAKASSAR Musran Munizu
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 2 (2011): August 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.6

Abstract

The aim of this study was to empirically investigate the effect of critical TQM practices on operational performance of medium and large manufacturing companies in Makassar. The critical total quality management (TQM) practices divided into three factors, i.e. strategic, tactical, and operational factors as predictors of operational performance. Total of popula- tion were 143 manufacturing companies. A questionnaire designed and distributed to all population, a total of 59 returned. It consists of both 29 medium companies and 30 large companies. Data analysis use both descriptive and multiple regression analysis (MRA).The empirical analysis demonstrates several key findings: data analysis reveals that there was a positive effect of critical TQM practices which consists of strategic, tactical, and operational factors on operational performance. Tactical factors were the strongest significant predictors of operational performance. Overall, the results showed the central role of the tactical fac- tors as critical factors in improving the operational performance within medium and large companies in Makassar manufacturing industrial. There were some research limitations. For instance, the study is using perceptual data provided by production managers or quality managers which may not provide clear measures of performance
Analysis of macroeconomics and diagnostic of economic growth of Surabaya Ignatia Martha
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.353

Abstract

Surabaya is the second largest city in Indonesia after Jakarta. As one of the growing metropolitan city, Surabaya has great potential for investors to invest and do business. The incoming investment can lead the economy towards a more modern and improve the economic status of the city as a center for national economic growth, as well as help reduce the poverty. However, the development of which has been implemented still has many challenges, especially for the industrial sectors failed to raise and move the trade and services sector as a stimulant for other economic activities. The report further analyzes the current macroeconomic conditions and the related challenges as well as the opportunities that exist indicating that the Surabaya city developed rapidly with all the dynamics that exist in it. Surabaya city developed into the city followed by the development of the service and trade sectors with impressive property. However, the study also found some obstacles. Thus, it should be prioritized and addressed effectively to help this city grow even higher. The main barriers identified include licensing relating to the business and investment climate, transportation, human resources, and a high rate of return, especially for the middle to the bottom.
State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015 Ima Amaliah; Tasya Aspiranti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.781

Abstract

The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN) which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50%) but the proportion of corporate sukuk numbers is still relatively small (below 25%). 
Does Collateral Affect the Access and Loan Payment Behavior of MSMEs? Lanang Tanu Prihantoro; Chaikal Nuryakin
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2336

Abstract

Various problems regarding the distribution of revolving funds at the Ministry of Cooperatives and SMEs have prompted the government to transfer its management through LPDB-KUMKM (Revolving Fund Management Institution for Cooperatives and MSMEs) for the sake of financial accountability and professionalism. Several improvements have been made, among others, through collateral and service rates that have never been applied before. The service rate was applied first, with a value lower than the bank interest rate. This study examines the impact of collateral and service rates on the loan default rates. This study uses data of loan developments of LPDB-KUMKM partners from the beginning to 2018. The Logit Regression Model is used to support the analysis. This study's results indicate that collateral has a negative correlation with the growth in loan default rates. This study's results are expected to be taken into consideration by the government in regulating financing needs, especially regarding collateral and service rates, so that the accessibility of MSMEs to obtain financing from LPDB-KUMKM will increase.
CREDIT RISK-TAKING AND CAPITAL POSITION: EVIDENCE FROM TWO-STAGE REGRESSION Suhartono Suhartono
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.64

Abstract

Research on credit risk and its relationship with capital in a company is important. This isbecause the information about such thing can be considered very beneficial. This study examinesthe relationship between risk and capital in Indonesia Banking Market. It tested whetherbank credit risk taking is correlated with its capital position. In this study, risk and capitalwere based on accounting ratios. Data for the study were taken from Banks cope databasefor the period 2003 to 2008. A two-stage-Regression analysis was used to estimate the relationship.On the risk taking model, it is correlated with ex post risk, portion of loan loss provisionto capital (RISKCAP), and ratio of net loans to asset (NLTA), and negatively to sizeand inefficiency. On the capital equation, there is negative relationship with risk taking butnot with inefficiency. Asset size has negative impact on capital positions and profitable bankshold more capital. It is clear that risk taking is not influenced by capital and capital is negativelydetermined by risk taking. In short, the relationship between risk taking and capital isnot two-way but one way.
THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING Djuwito Djuwito
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.415

Abstract

The municipalities of Tanggulagin and Wedoro are considered the centre of the Small and Medium Enterprises (SME) in the regency of Sidoarjo. These two regencies have been prepared by the government of Sidoarjo and the province of East Java to become the centre of the SMEs to develop and go into global market. Yet, due to the uncertainty of the Lapindo mud explosion, the sale and marketing distribution of the products have been significantly influenced so that the economic growth also lowered down. The research method used in this research is quantitative approach using linear multiple regression which consists of independent variables of accounting knowledge (X1) and entrepreneur personality (X2) and the moderating variable of the environment uncertainty (X3). The dependent variable the accounting information and investment decision (Y). The results show the knowledge of accounting has no impact on the use of accounting information in making decision for investment, the entrepreneur personality, on the other hand, influences the use of accounting information in making decision for investment. Besides that, it is found that the environment uncertainty is, in fact, not the moderating variable. This variable does not moderate the knowledge of accounting and the entrepreneur personality by using the accounting information for making decision for investment.
Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity Theresia Woro Damayanti
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1061

Abstract

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.
Group support system and explanatory feedback: An experimental study of mitigating halo effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors good impression on clients initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.
Human resource development strategy model: a case study on small and medium Laweyan Batik industry in Surakarta Agus Utomo; Yosephine Angelina Yulia
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1436

Abstract

Batik industry in Indonesia is generally small and medium enterprises (SMEs) become the livelihood of some people. In the History of Solo Batik describes the famous solo batik with traditional patterns and patterns of batik in the process of cap and in batik tulis. Kampung Batik Laweyan is the center of the township of batik entrepreneurs in Solo, which has tremendous appeal. The lack of regeneration of batik makers makes their numbers more and more decreasing. In order for batik existence to stay awake in the future, business managers must know how to develop human resources especially for batik crafters. The purpose of this research is to formulate human resource development strategy / method used this research is qualitative method with method soft system methodology (SSM) developed by Checkland and Poulter (2010), Checkland and Scholes (1990). The findings obtained after using the method of soft system methodology (SSM) is the formulation of human resources development strategy for medium and small industries in Laweyan, Surakarta.

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