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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 1,049 Documents
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The Effect of Intellectual Capital and Innovative Work Behavior on Business Performance Almaududi Ausat, Abu Muna; Widayani, Anna; Rachmawati, Ika; Latifah, Nunuk; Suherlan, Suherlan
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2809

Abstract

The twenty-first century is a century of knowledge, discovery, and innovation, with rapid advances in science and information technology marking significant developments. The level of competitiveness within organizations is increasing. This truth motivates entrepreneurs to grow in order for their businesses to thrive. The major goal of this research is to examine how intellectual capital and innovative work behavior affect business performance in SMEs. The author then explains the three constructions' conceptual structure. To further understand the relationship between variables, quantitative methods based on Structural Equation Modeling (SEM) and Partial Least Squares (PLS) variance were used. Participants were chosen from SMEs in Yogyakarta, Indonesia, via an online questionnaire. The findings of this research show that intellectual capital and creative work behavior have a positive and significant effect on business performance. SMEs can use intellectual capital to define expected performance and as a tool to evaluate performance to develop employees who will be able to meet the needs of SMEs in the future. Furthermore, it demonstrates that SMEs, not just large corporations, can attain high-performance levels through synchronizing intellectual capital and innovative work behavior.
The Role of Social Media Activities to Enhance Brand Equity Febrian, Angga; Nani, Dhiona Ayu; Lina, Lia Febria; Husna, Nurul
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2881

Abstract

The direct impact of the economic downturn due to Covid-19 is mainly perceived by Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine how MSMEs can understand customer needs regarding the provision of social media quality that can improve brand image and brand awareness. The survey was conducted on 145 respondents who had online shopping experience using social media by utilizing the structural equation modeling approach.  Results show that social media quality can increase brand awareness, brand image, and social media marketing activities. Therefore, marketers who use social media can focus on its constituent indicators including content quality, design quality, information quality, interaction quality, contact availability, and contact relevance. Customers will have a high level of brand awareness and a good brand image if marketers can provide social media quality to meet customer demands. While previous studies found that there is a positive relationship between social media marketing activities on brand image and brand awareness, this study shows the opposite result because customers are not affected by the activities carried out by social media. This is considered a usual activity that other marketers also carry out. The implication of this study is that good social media quality is needed to increase brand awareness, brand image, and social media marketing activities.
Shopping Value Resonance of Household Appliance and Purchase Intentions in E-Commerce Sujarwo, Makmur; Indriani, Farida
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2894

Abstract

This study investigates shopping value resonance as a novelty concept that can bridge monetary promotion to purchase intentions on e-commerce platforms. Previous research has revealed that monetary promotion does not affect purchase intentions. The data was collected through a survey of 426 respondents who had shopped online in the form of home appliances and domiciled in Central Java, Indonesia. The data is analyzed using the Structural Equation Model PLS. The results show that monetary promotion has a significant and positive effect on purchase intention and shopping value resonance. Furthermore, shopping value resonance positively affects purchase intention. All the hypotheses are confirmed. The role of shopping value resonance as a mediation of monetary promotion and purchase intention is proven. Companies engaged in e-commerce can increase monetary promotion (e.g., discounts) through shopping value resonance, so that customer shopping on e-commerce is more comfortable and fun. This will have an impact on increasing purchase intentions. The findings suggest the need for companies to create monetary added value in theirpromotional activities considered useful by their customers.
Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship? Yudanto, Limpat Akbar; Damayanti, Theresia Woro
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2899

Abstract

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the moderating role of executive gender on the influence of politicalconnections and foreign ownership on tax avoidance. This study used secondary panel data from a survey conducted by the World Bank Open from 2006-2018. This study's data was around 50,454 companies from all over the world. The hypothesis testing was performed using multinomial logistic regression. The results showed thatpolitical connection positively affected tax avoidance, but foreign ownership had nosignificant effect on tax avoidance. Furthermore, male executives strengthened therelationship between political connections and tax avoidance, but it did not moderatethe effect of foreign ownership on tax avoidance. The findings suggested that theDirectorate General of Taxation should scrutinize companies with political connections to optimize government tax revenue.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Naitili, Selviana Lelan; Hatta Hambali, Atika Jauharia; Nurofik, Nurofik
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
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.
The Nexus between Financial Inclusion and Monetary Policy: The Case Study of Selected ASEAN Countries Komala, Messayu Dara; Widodo, Wahyu
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2920

Abstract

This study examines the relationship between financial inclusion and monetary policy in nine selected ASEAN (Association of Southeast Asian Nations) countries during 2010-2019. To answer the objective of this study, the Vector Error Correction Model (VECM) is used to analyze the effect of financial inclusion on inflation as a proxy of monetary policy effectiveness. In addition, the causality between financial inclusion and monetary policy is also examined in this study. The data used are panels data and collected through secondary sources. The multidimensional approach of IFI (index of financial inclusion) is constructed to represent a comprehensive financial inclusion measurement. The results showed that financial inclusion had a negative effect on inflation in the long-term and short-term; it indicates that an increase in financial inclusion will lower inflation which eventually increases the effectiveness of monetary policy in Indonesia, Malaysia, Thailand, Philippines, Singapore, Vietnam, Cambodia, Myanmar, and Laos. Moreover, a causality exists between financial inclusion indicators and monetary policy in selected ASEAN countries. This study concludes that financial inclusion through access and usage of financial services improves the efficiency of monetary policy in nine selected ASEAN countries in controlling inflation. This study suggests that monetary authorities must emphasize the link between financial inclusion and monetary policy objectives. Advanced financial inclusion can help policymakers formulate and implement monetary policies contributing to economic stability and sustainable growth.
The Effect of Venture Capital on the Growth of Startups in Indonesia: A Case Study on BRI Ventures Miraza, Chairanisa Natasha; Shauki, Elvia R
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.2927

Abstract

The low success rate of startups has caused venture capital firms to bear a large risk of investment failure (BRI Ventures, 2021). Venture capital firms play an important role in identifying potential startups and being the driving force for startup success. This study aims to find out the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia, how BRI Ventures (BVI) makes funding decisions, and the criteria set before funding startups. The data analysis uses descriptive qualitative analysis, which includes content, thematic, and constant comparative analysis and is processed using the NVivo 12 Pro software application. This study uses the diffusion of innovation theory to examine the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia. The results show that BRI Ventures (BVI) uses the 5Ps approach, a self-designed investment analysis tool to assess whether a startup is feasible to fund. The indicators of 5Ps include people, product, potential market, performance, and potential upsides. The people indicator, which consists of the founder and the team, plays an important role in the success of a startup. The findings of this study suggest that BRI Ventures proactively provide innovations through mentoring programs to increase the success rate of startups. This research is expected to be useful in the financial sector, especially in terms of funding and innovation, for the business sustainability.
Impact of Poverty, Economic Growth, and Information and Communication Technology on Human Development Komariyah, Siti; Priyono, Teguh Hadi; Nathania, Clarissa Ardella
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.2939

Abstract

Human development is one of the main problems in developing countries, as seen from the relatively low Human Development Index (HDI) level. This study examines how poverty, economic growth, and information and communication technology (ICT) influenced the quality of human development in Indonesia in 2014–2020. The research method used was panel data regression analysis with cross-sectional observations of 34 provinces. The study results show that poverty has a negative and significant impact on the quality of human development in Indonesia. Meanwhile, ICT has a positive and significant impact on the quality of human development. There is no significant evidence of the effect of economic growth on the quality of human development. The results of this study are helpful for the central and regional governments in making policies related to human development in Indonesia. This finding implies that coordination of poverty reduction efforts between central and local governments is essential for human development. In addition, the government needs to pay attention to the quality of the distribution of ICT availability between regions to improve the quality of human development in Indonesia.
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.

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