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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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Examining the Export-Led Growth Hypothesis: Empirical Evidence from Sudan Bashir, Mohamed Sharif; Ibrahim, Ahmed Abdu Allah
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.v25i1.2978

Abstract

The current study analyzes the relationship between Sudan's income growth and exports from 1970 to 2020. The system of equations using the Autoregressive Distributed Lag (ARDL) approach has been employed. The ARDL results showed that there exists a long-run relationship between the variables considered in the estimated model. The researchers observed a negative lagged error-correction term coefficient, which is highly significant in all cases supporting cointegration. The result reveals the existence of a long-run equilibrium relationship between GDP, export, import, labor force, and trade policy. This confirms that the export-led growth hypothesis is valid for Sudan. Thus, the most essential conclusion is that the economy’s export expansion strategy is completely dependent on the imports of raw materials and capital inputs and the kind of goods being exported. The coefficient of import is of significance, which offers strong support for the import compression hypothesis. The most important policy implication of the findings is the implementation of an appropriate and optimal approach that can boost exports to increase economic growth substantially. Policy-makers should focus on export diversification strategies and invest more in Sudan’s ability to provide value-added services to meet international export demand.
Do Adaptability and Innovation Speed Matter in Increasing Sales of MSMEs during the COVID-19 Pandemic? Sabuhari, Rahmat; Soleman, Marwan Man; Adam, Mukhtar A.; Abdul Haji, Sulfi
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.v26i1.2994

Abstract

Micro, Small, and Medium-sized Enterprises (MSMEs) in Eastern Indonesia are threatened with bankruptcy during the COVID-19 pandemic. This situation occurred due to significantly decreased people’s purchasing power, and most production activities stopped. In light of this issue, this study aims to investigate how well MSMEs’ adaptability and innovation speed in Eastern Indonesia have increased their sales during the pandemic. We collected the data by distributing questionnaires on offline and online channels using Google Forms to MSMEs owners in Maluku and North Maluku Provinces. We eventually gathered 262 pieces of data and analyzed it through the PLS-SEM approach. The results showed that adaptability has a positive and significant effect on sales and the speed of innovation, while innovative speed has no impact on sales. In other words, the innovation speed can also not mediate adaptability to MSMEs sales. The results of this study are expected to benefit MSMEs owners in implementing appropriate business strategies, especially how MSMEs owners have the adaptability and innovation speed to manage their business in this condition of uncertainty. Additionally, this research is expected to provide an empirical contribution to the government of Indonesia in making considerations, policies, and decision-making related to the empowerment of MSMEs during the pandemic and beyond. 
COVID-19’s Damages on International Stock Markets Susilo, Sylvia; Sukamulja, Sukmawati
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.v25i1.2999

Abstract

This research aims to analyze the effect of pandemic that hit the world: COVID-19 on return of the international stock market from March 11, 2020 until March 11, 2022. COVID-19 is measured by growth in cases and death. The novelty from this research is the use of 30 countries with the highest COVID-19’s cases. Methods of analysis used in this research are Error Correction Model (ECM) and Granger’s Causality Test using EViews 10. ECM’s result on X1 to Y show a significant effect on 22 countries in long-term and 22 countries in short-term. X2 and Y in ECM’s result show a significant effect on 23 countries in long-term and 26 countries in short-term. Two-way causality on X1 and Y occurred in 25 countries. Variables X2 and Y showed two-way causality on 28 countries. This research conducted to contribute for research and observation of the phenomenon that currently engulfing the world, COVID-19 pandemic.
Entrepreneurship Orientation and Performance of Green Economy SMEs during COVID-19 Pandemic: The Mediating of Strategic Agility Rofiaty, Rofiaty; Chong, Ding; Nusron, Anis; Yulianti, Nindya Adha; Sunaryo, Sunaryo
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.v25i1.3001

Abstract

This study was conducted to analyze the effect of entrepreneurial orientation on company performance through strategic agility. This research uses the SEM analysis method with WarpPLS software. The sample of this study consisted of 204 actors and strategic decision-makers of green economy SMEs in Malang areas. The unit of analysis in this study is the green economy SME business players in the business of flower, fruit, and ornamental plants. This business field was chosen because it is environmentally friendly, the waste has minimal risk of environmental damage, and this business is at the same time healthy for the environment for business people, employees, and consumers. Data collection was collected by distributing questionnaires directly or via a Google Form. This study proves that entrepreneurial orientation has a direct and positive effect on improving company performance. This study has proven that entrepreneurial orientation positively affects company performance both directly and through strategic agility, so it can be concluded that strategic agility can partially mediate the effect of entrepreneurial orientation on company performance. The application of strategic agility/agility is proven to improve company performance. This study can enrich the study of strategic management theory in the context of Strategic Agility in a green economy. SMEs’ owners and managers improve their performance by increasing entrepreneurial orientation and strengthening strategic agility.
The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki Salman, Kautsar Riza
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.v25i1.3010

Abstract

This study aims to acquire empirical evidence regarding transparency and accountability on muzakki loyalty through muzakki satisfaction. In addition, this study aims to obtain empirical evidence regarding the effect of transparency and accountability on muzakki decisions through the interest of muzakki. This research is quantitatively conducted where the respondents are 50 zakat payers (muzakki) registered at LAZ Nurul Hayat Tuban. The study uses the Partial Least Square – Structural Equation Model (PLS-SEM) with SmartPLS software. The study results indicate that transparency affects the interest of muzakki in paying zakat, and the interest of muzakki in paying zakat affects the decision of muzakki to pay zakat. In addition, the study’s results also show that accountability affects muzakki satisfaction, and muzakki satisfaction affects muzakki loyalty. The research findings also provide new insights regarding the effect of subjective norms on muzakki’s interest and muzakki’s decision to pay zakat. The first implication of this research is that amil zakat institutions should pay attention to aspects of accountability to stakeholders, especially zakat payers (muzakki). The second implication is that the amil zakat institution should also pay attention to transparency to stakeholders, especially the zakat payers (muzakki). The third implication is that the amil zakat institution should continually educate the public regarding the responsibility to disburse zakat and its benefits for Muslims.
Political Connection, Auditor Quality, Family Ownership, and Earnings Management: Real and Accrual Harianto, Sandy
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.v25i2.3012

Abstract

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclusive and mixed results. The samples used in this study are companies listed on the Indonesia Stock Exchange (IDX) for the last 10 years (2010-2019) prior to the Covid-19 pandemic. The results of this study show that political connections have an effect on reducing both real and discretionary accrual earnings management practices in public companies. High quality external auditors have a significant effect on reducing discretionary accrual earnings management practices only. Meanwhile, the high level of family ownership has an effect on reducing real earnings management practices. The results of this study can be a consideration for public companies to appoint former ministers or high-ranking state officials as company directors or commissioners to suppress earnings management practices.
Shifting the State Burden in Infrastructure Financing through the Issuance of Government Sukuk Amaliah, Ima; Aspiranti, Tasya
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.v25i2.3023

Abstract

This research is intended to introduce and elaborate on the role of government sukuk as one of the macroeconomic policy instruments to cover the government budget deficit and infrastructure financing in Indonesia. This study developed an analysis model during the 2008.Q2-2020.Q4 period to show that the policy of developing Islamic financial instruments is closely related to macroeconomic variables. This study uses a dynamic linear ECM in developing government sukuk both in the short and long term. This study finds that sukuk budget deficit and infrastructure financing positively influence government sukuk issuance in the short term. While in the long term, infrastructure financing negatively influences government sukuk issuance. This study may suggest that the role of government sukuk as a substitute for foreign debt in building infrastructure must be further enhanced. The government should promote trust regarding government sukuk as a reliable investment instrument so that the government sukuk market expands and becomes an important source of financing for economic development, particularly infrastructure development.
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.
Complementarity of Management Control Mechanisms in a Lean Organization: The Effect of Consensus Tupamahu, Kevin Hermanto
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.v25i1.3046

Abstract

This study aims to examine the complementarity effect of lean management control mechanisms (lean performance measurement, employee empowerment, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance). Besides, this study also tests whether the consensus on lean thinking has affected the relationship between the lean management control mechanisms and the company’s performance. The data is collected by survey with 159 managers from manufacturing companies. The data is then analyzed using the AMOS-SEM and shows that lean management control mechanisms work complementary to increase operation and financial performance in lean manufacturing companies. Furthermore, consensus on lean thinking strategies acts as a moderating variable and positively affects the relationship between lean management control mechanisms and financial performance. This study recommends that lean companies should implement control mechanisms that align with lean thinking. These control mechanisms should be used together to complement each other to maximize the performance benefits that can be derived from lean thinking implementation. In addition, to strengthen the benefits derived from the use of lean control mechanisms, companies need to pay attention to the consensus in implementing lean thinking strategies.
The Model of GDP Growth in ASEAN-4 Countries: Control of Corruption as an Intervening Variable Tjandrasa, Benny Budiawan; Dewi, Vera Intanie
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.v25i1.3059

Abstract

The purpose of this study is to analyze various macroeconomic factors that affect Gross Domestic Product growth in ASEAN-4 countries. The type of research is descriptive and explanatory. The research method used is the quantitative method. Based on the phenomenon, purposive sampling is used to determine the countries studied. Using secondary data, the panel data is formed from a combination of countries and a certain period of years. Multivariable regression is used to process panel data. The results show that inflation rate, political stability, and control of corruption have a significant effect on GDP growth. The novelty of this research is the new model of GDP growth in ASEAN-4 countries where control of corruption serves as an intervening variable that affects GDP growth. The findings suggest that to maintain an increase in GDP growth in this region, the governments should keep the inflation rate under control and continue striving to reduce corruption. Controlling the level of corruption can be done by maintaining the stability of the political situation and controlling the inflation rate.

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