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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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The Effect of Polychronicity on Employee Engagement: Conditional Process of Job Satisfaction and Compensation Andriani, Rian; Disman, Disman
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.v26i1.3069

Abstract

The health industry has the third highest voluntary turnover rate in the world; thus, the degree of participation in the health industry is still relatively low. Low employee engagement continues to make employee engagement an intriguing issue of study, notably in Indonesia. According to a survey, 76% of employees are not engaged in their work. This study aims to investigate the effect of polychronicity on employee engagement with the conditional process of job satisfaction as a mediating variable and compensation as a moderating variable. Testing the model using the PROCESS statistical tool version 3.5, the sample was determined based on the Slovin formula so that 212 individuals participated in the study. According to the findings, compensation is effective in moderating the effect of polychronicity on job satisfaction, compensation is effective in moderating the effect of polychronicity on employee engagement, and compensation is effective in moderating the effect of job satisfaction on employee engagement. Each interaction is in a high category. The study implicates the result of the analysis of the conditional process model on the effect of polychronicity, job satisfaction, and compensation on employee engagement in the health industry.
Factors Affecting Non-Government Organisations’ Financial Statement Fraud in South Africa: New Fraud Combined Theory Approach Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril
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.v25i2.3092

Abstract

This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyond.
The Power of Website and Social Media for Strengthening Brand Image, E-WoM, and Purchase Decision Nurhadi, Mochamad; Suryani, Tatik; Fauzi, Abu Amar
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.v25i3.3093

Abstract

Nowadays, it becomes intriguing to observe the use of websites and social media by SMEs to market their products, especially in terms of seeing customer behavior. Some previous research found the effect of social media on attitude and consumer behaviors area, but less of the focus on website and social media quality and the effect on brand awareness, brand image, E-WoM, and purchase decision and the relationship among these concepts. This research examines the effect of websites and social media from the perspective of quality dimensions on brand awareness and the influence of brand awareness, E-WoM, and brand image on purchase decisions. In addition, this study has conducted purposive sampling for the 397 respondents who had transacted through the SMEs’ website or social media in two major cities in Indonesia: Jakarta and Surabaya. The PLS-SEM analysis technique was conducted in this study. The result found that there is a positive influence of website quality and social media quality on brand awareness, as well as the influence of brand awareness on E-WoM, brand image, and purchase decisions. In addition, this study also found the influence of E-WoM and brand image on purchase decisions. The findings suggest that it is very important for SMEs to formulate a strategy for improving the quality of their website and social media to strengthen their brand awareness of consumers.
The Role of Job Satisfaction in Mediating the Quality of Work Life Effect on Employee Performance Suci, Rahayu Puji; Mas, Nasharuddin; Risky, Mochammad
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.v25i2.3094

Abstract

This study aims to obtain empirical evidence regarding the role of quality of work life (QWL) in increasing job satisfaction and employee performance, including the ability of job satisfaction to mediate the effect of QWL on employee performance. This study uses a quantitative approach and the method used to analyze data is SEM-PLS. Data are obtained through questionnaires which are distributed to 45 employees of the Regional Development Planning, Research and Development Agency of Batu City. The results show that high quality of work life has an effect on increasing job satisfaction and employee performance. High job satisfaction has an effect on increasing employee performance. In addition, job satisfaction mediates the effect of quality of work life on employee performance, even though the mediating role is partial. The implication of the findings of this research is the importance of the leadership of the Regional Development Planning, Research and Development Agency of Batu City in balancing the interests of the organization and the personal lives of its employees to increase the level of employee satisfaction, so that the performance of employees and the organization is getting better.
Consumers’ Perspectives toward Car Financing Application: The Case of MIKA Application Diva, Muhammad Fadel; Aprianingsih, Atik
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.v25i3.3105

Abstract

Considering that critical factors driving consumer intention to use car financing applications are still unclear, we empirically aim to investigate how substantial perceived usefulness, perceived ease of use, perceived trust, perceived risk, social influence, and attitude influence consumer intention to use car financing. We involved 101 active car financing application users in estimating our proposed research framework and analyzed it through a two-stage PLS-SEM approach using SmartPLS software. We revealed that perceived ease of use has the strongest correlation with attitude toward using car financing applications, and perceived trust has the most substantial influence on the intention to use car financing applications. However, perceived risk is the most determinant factor that should be improved because consumers felt a moderate level of risk when using a car financing application. Practically, this research recommends that car financing providers focus on increasing consumers’ trust and decreasing the risk consumers feel about their application services.
Impact of Digital Transformation and Big Data Analytic Capabilities of The Indonesian Bank Profitability Putra, Muhammad Ananda
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.v25i2.3121

Abstract

This study analyzed the impact of digital transformation (DT) and big data analytic capabilities (BDAC) on bank profitability, which is proxied by ROA and ROE. This study also examined the moderation effect of institutional ownership on digital transformation (DT) relationships on bank profitability. This research uses a quantitative approach with a panel data model. The sample of this study was 34 banks listed on the Indonesian Stock Exchange from 2018 to 2021, with a total observation of 136 firm years. This research uses secondary data derived from annual reports and company financial reports. This study shows that big data analytic capabilities have no significant effect on bank profitability, which means that the impact of the application of technology is not immediately visible. This study shows that digital transformation decreased the company’s profitability. Institutional ownership failed to moderate the relationship between digital transformation on bank profitability. This finding implies the importance of companies being careful in investing in digital transformation and big data analytics because the costs outweigh the benefits in the short term.
Does Gender Inclusivity Matter for Economic Growth in South Africa? An ARDL approach Makua, Khutso Baltimore; Malungane, Neo; Mswephu, Khayakazi; Sadiki, Ronewa Candy
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.v25i2.3123

Abstract

With inequality at the forefront of economic development, this paper examined the impact of gender inequality on economic growth in South Africa. Different gender dimensions were considered, including female education, female labor force participation, fertility, and the representation of women in the political arena (democracy). The research applied a quantitative approach (Autoregressive Distributive lag) (ARDL) with secondary data on the proportion of all variables spanning from 1989 to 2019. The results revealed that high fertility negatively affects economic growth. Moreover, the effects are positive when women have greater access to secondary education and the labor market. However, an unorthodox finding from the study reveals that the effects are negative when women have access to political seats in parliament. The paper recommends that policymakers should focus on guaranteeing obligatory secondary education for females in the country. Additionally, policymakers should introduce measures that favor appointing and absorbing women in qualified jobs.
Is Spiritual Leadership Powerful for Strengthening Organizational Commitment? Syafiudin, Mohammad; Suhariadi, Fendy; Yulianti, Praptini; Suryani, Tatik
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.v25i2.3126

Abstract

Spiritual leadership has recently become a hot topic of discussion because it is related to organizational commitment. The success of organizational commitment is strongly supported by the presence of meaning, membership and empowerment. This research was conducted at the State Owned Enterprise, PT. Pelindo (Region III) involving 160 respondents from various divisions who met the requirements. Structural equation modeling was applied using AMOS to explore the proposed relationships. The results of this study indicate that spiritual leadership has a direct effect on meaning, membership, and empowerment of the leaders. Meanwhile, meaning, membership, and empowerment of the leaders have a significant positive effect on organizational commitment. In addition, the results also show that meaning, membership, and empowerment of the leaders mediate the effect of spiritual leadership on organizational commitment. This research provides information to the leaders of PT. Pelindo (Region III) in order to be able to make effective decisions about why and under what circumstances leaders / supervisors can have high organizational commitment.
The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
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.v25i2.3136

Abstract

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.
Customer Loyalty in Islamic Bank during the COVID-19 Outbreak: The Mediating Role of Trust and Satisfaction Syarif, Ahmad; Parno, Parno; Komariah, Kokom; Yuliani, Irma
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.v26i2.3145

Abstract

Amidst the pandemic, Indonesia witnessed an economic downturn characterized by widespread layoffs, leading to an escalation in the unemployment rate and a decline in individual purchasing power. This crisis also bore down on the market share of Islamic banks. According to the 2021 survey conducted by the Islamic Financial Services Board (IFSB), the primary hurdles faced by Islamic banks during the pandemic were rooted in legacy infrastructure and technology. Loyalty, trust, and customer satisfaction are intricately linked to the quality of services provided, beginning with the customer's comprehension of Islamic banking. This study delves into the impact of knowledge on customer loyalty, with satisfaction and trust acting as mediating factors among Islamic bank customers in the context of the COVID-19 outbreak. Employing a quantitative approach, the study gathered data from 105 respondents based on the Isaac-Michael formula endorsed by the Islamic Economist Association in Yogyakarta in 2021, administered through questionnaires. The data was then analyzed using Structural Equation Modeling. The findings of this study underscore that knowledge significantly influences customer satisfaction, trust, and ultimately, loyalty. Additionally, satisfaction demonstrates a notable positive effect on loyalty. However, trust, in isolation, does not exert a direct influence on loyalty. Moreover, it was observed that knowledge directly impacts loyalty, and this effect is mediated by satisfaction, while trust does not serve as a mediator between knowledge and loyalty. In light of these findings, this study advocates for initiatives within Islamic banks to enhance financial literacy, provide accurate information, and foster understanding, countering any negative narratives that may erode public trust and perceptions. Furthermore, there is a pressing need to bolster digital services to ensure the continued loyalty of Islamic bank customers.

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