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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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Market Sensing Capability and Catering Product Innovation: The Role of Knowledge Creation and Entrepreneurship Orientation Abdullah, Salma; Ampauleng, Ampauleng
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.v26i2.3202

Abstract

Catering industry stakeholders must possess effective market sensing capabilities to thrive in the competitive market landscape. This study aims to scrutinize how these capabilities impact the innovation of catering products. Additionally, it delves into the pivotal roles played by the knowledge creation process as a mediating factor and entrepreneurial orientation as a moderating factor. The research model is meticulously crafted to mirror the real-world dynamics experienced in the catering sector. For this study, the focal point of analysis is the managers and employees (specifically chefs) of 27 small and medium-sized catering enterprises in Makassar City, known for their proficiency in providing pertinent insights into the research questions. The data is subjected to rigorous examination through a structural equation model, utilizing WarpPLS 7.0 software. The findings unveil that while market sensing capability does not wield a significant direct impact on product innovation, it does exert a positive and notable direct influence on the knowledge creation process. Moreover, the knowledge creation process emerges as a positive and substantial driver of product innovation. The relationship between market sensing capability and product innovation is further strengthened by the intermediary role of the knowledge creation process. This dynamic is further refined by the moderating influence of entrepreneurial orientation
Does Corruption Affect Foreign Direct Investment? Empirical Evidence from ASEAN Plus Three Countries Kurniasih, Erni Panca; Islahiyah, Djihan; Kurniawati, Sri; Iqbal, Ichsan
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.v26i2.3256

Abstract

Corruption poses a significant challenge in numerous countries, impacting foreign investment, including those within the ASEAN Plus Three (APT) region. This study aims to ascertain the influence of corruption and other factors—specifically, the exchange rate, political stability, and economic growth—on the appeal of foreign direct investment in APT countries. The research employs the Error Correction Model (ECM) for statistical testing to analyze both short- and long-term effects. The findings indicate that corruption and exchange rate fluctuations do not exert a significant impact on foreign investment inflows into APT countries, regardless of the time horizon. In the short term, a surge in corruption cases tends to diminish the interest of potential foreign direct investors. However, over the long term, foreign investors anticipate that APT countries will adopt more stringent measures to combat corruption, thus fostering a corruption-free environment. This expectation is bolstered by the presence of political stability and robust economic growth in APT countries, which stand as pivotal considerations for foreign direct investment. Therefore, APT countries, particularly Indonesia, ought to establish transparent investment guidelines, root out corruption, ensure political stability, maintain exchange rate stability, and prioritize policies aimed at stimulating economic growth in order to entice foreign investment.
Determinants of Financial Inclusion for MSMEs: Evidence from Indonesia ., Gustriani; Asngari, Imam; ., Suhel; Yulianita, Ana
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.v26i2.3381

Abstract

Enhancing the financial sector is paramount, as it can bolster public trust in financial institutions and consequently expand financial inclusion, particularly within the MSMEs sectors. This study employs the ARCH Maximum Likelihood Model to examine the impact of the banking industry’s financial soundness and macroeconomic conditions on the financial inclusion of MSMEs. The financial soundness of banks is gauged through pertinent financial metrics, including capital adequacy, profitability, credit risk, and liquidity. Moreover, the financial inclusion metric employs the count of account credits per 1,000 adults. The findings reveal that capital, credit risk, and liquidity exert a significant influence on financial inclusion, while profitability and inflation exhibit no significant impact. Furthermore, capital, credit risk, liquidity, and inflation affect MSMEs’ credit, with profitability showing no significant impact. The practical implications derived from these findings underscore the critical importance of upholding the soundness of the banking sector to foster greater financial inclusion in Indonesia. Indonesia should strategically target its efforts toward enhancing the availability of diverse financial products and services tailored to the needs of its MSMEs. By expanding the array of financial products and services for MSMEs, banks stand to access reliable sources of funds for their lending activities.
Online Marketing Readiness of MSMEs in Indonesia: A Perspective of Technology Organizational Environmental Framework Asmawati, Asmawati; Ahmad, Imam; Suwarni, Emi; Alita, Debby; Hasrina, Cut Delsi
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.v27i1.3399

Abstract

Micro, Small, and Medium-sized Enterprises (MSMEs) play a crucial role in the economic landscape of tourism areas, offering collective services that enhance tourist experiences and convenience at destinations. One key effort to promote tourism is enhancing the technological readiness of MSMEs. This study aims to evaluate the preparedness of MSMEs to adopt e-commerce technology. Data was gathered through interviews and questionnaires distributed randomly to 184 business operators. The research utilized the Technology Organizational Environmental (TOE) framework, encompassing ten indicators identified from various sources. Data analysis was conducted using Structural Equation Modeling (SEM) with four hypotheses. The findings reveal that both organizational readiness and external environmental support have a positive impact on technology adoption readiness. Furthermore, organizational readiness significantly mediates the relationship between environmental support and technological readiness. Therefore, it is essential to develop the organizational readiness of MSMEs to facilitate the adoption of e-commerce technology.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
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.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
The Role of Social Media Usage on Conspicuous Online Consumption among Millennial Consumers A Sastra, Irma Lidya; Zia, Siti Halida; Asyahid, Muhammad Fadel; Damayanti, Nur
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.v26i2.3508

Abstract

The ubiquity and maturation of the Internet and social media have given rise to social phenomena that impact consumer behavior, particularly in the realm of conspicuous online consumption. This study builds upon prior research by examining the factors influencing conspicuous online consumption among millennials in Jakarta who engage with social media platforms like YouTube and Instagram. The research methodology involved an online survey administered to 400 respondents, with data subsequently analyzed through a structural equation model, utilizing SmartPLS 4.0 software. The results illuminate a noteworthy positive correlation between the four variables studied. Moreover, they indicate that feelings of envy and materialism serve as mediating factors in the relationship between social media usage and conspicuous online consumption. In sum, this study offers valuable insights into the comprehension of conspicuous online consumption and its associated variables, bearing significance for both theory and practical applications. However, it's important to note certain limitations, such as the exclusive focus on the millennial cohort in Jakarta and the fact that the selected social media platforms were not explicitly linked to the mediating variables. Future research endeavors should explore the attitudes of other cohorts toward conspicuous online consumption among social media users.
The Effect of Value-Added Tax Policy on Per Capita Income and Inequality in Indonesia Asri, Sekar Ayu Cahyaning; Suseno, Deky Aji
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.v26i2.3526

Abstract

The implementation of value-added tax (VAT) policy holds significant sway over state revenue. This study delves into the impact of value-added tax on economic growth and inequality within Indonesia. Panel data spanning from 2017 to 2021, encompassing 34 provinces, was scrutinized using the panel vector error correction model alongside the Sobel test. The study's findings reveal that while VAT directly affects per capita income, it exerts no discernible influence on inequality, either directly or indirectly. When subjected to the PVECM test, VAT shows no long-term impact on income. In contrast, domestic investment and the democracy index exhibit a positive and noteworthy effect on income levels. Notably, VAT and foreign investment do not demonstrably impact inequality. In the long run, it is per capita income, the democracy index, and domestic investment that bear influence. In the short term, however, none of these variables significantly affect inequality. It is worth mentioning that per capita income experiences a positive and substantial influence from the democracy index and domestic investment. This research furnishes policymakers with valuable insights to guide revenue management and allocation, thereby advancing economic development and addressing prevailing social challenges.
Impact of Board Gender Diversity and Derivatives Use on Firm Risk Kinasih, Dwi Dewisri; Nurmasari, Nuraini Desty; Prayogi, Joni
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3569

Abstract

In the wake of the recent global pandemic, COVID-19, companies need to maintain performance and manage firm risk. Companies should understand what can affect the firm's risk. This paper investigates the impact of board diversity and derivatives use on firm risk. The sample consists of 35 Indonesian LQ45 listed on the Indonesia Stock Exchange with an observation period of 2016–2020. The company's risk is proxied by the standard deviation of stock returns. This study uses a panel data regression model, namely fixed effect regression and random effect regression. The results of this study indicate that female board directorship is negatively associated with firm risk. It shows the significant role of female board directors in the company's board. Meanwhile, the use of derivatives has no significant effect on the firm risk. These results impact the development of literature that examines the influence of board diversity and the use of derivatives for hedging in Indonesia so that companies can determine company policies to reduce risk.
The Impact of QRIS Policy on the Development of Micro Businesses in Medan City, Indonesia Rahman, Arif; Hakim, Sukma Hayati; Pratomo, Wahyu Ario
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3585

Abstract

This study analyzes the impact of the QRIS policy in the early stages of implementation on financial performance and expansion of the market share of micro-businesses in Medan City. Financial performance is observed through changes in turnover and net profit; meanwhile, market share is determined based on changes in the number of new customers before and after the implementation of the QRIS policy. This study employs the Difference in Differences (DiD) method. The type of data used is primary data. Purposive and random sampling was utilized with 50 samples of micro businesses for the treatment group and 50 for the control group. The time difference was found between before and after the implementation of the QRIS policy. The results of this study show that the QRIS policy has a positive and significant effect on the increase in new consumers. On the other hand, the QRIS policy has no significant impact on the net profit and turnover of micro businesses. The COVID-19 pandemic has significantly and negatively impacted micro-enterprises, sharply declining revenue and net profit. However, based on the magnitude of the decline, the control group experienced a relatively greater turnover and net profit decline than the treatment group. The implication of this study is the need for efforts to increase micro-entrepreneurs understanding of the importance of faster adaptation to advances in digital technology, one of which is adjustments to a more flexible payment system so that consumers can get a wider choice of payment schemes. In addition, payment system authorities should address various obstacles in using the system and provide more massive socialization of the products offered.

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