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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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Leader-Member Exchange and Employee Performance: Mediating Roles of Work Engagement and Job Satisfaction Jufrizen, Jufrizen; Harahap, Dita Sayidina; Khair, Hazmanan
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.v26i3.3591

Abstract

The purpose of this study is to investigate and evaluate the direct or indirect effects of leader-member exchange on work engagement and job satisfaction on employee performance. The study encompassed 215 employees who worked at the Office of the Regional Tax and Retribution Management Agency of Medan City, with 140 employees constituting the sample size. Questionnaires and interviews were employed in this study's data collection process. SmartPLS (Partial Least Square) 4.0 software is utilized for structural equation modeling in statistical analysis. The results of this study indicate that direct leader-member exchange, work engagement and job satisfaction have a significant effect on employee performance. Leader-member ex-change has a significant effect on performance through work engagement and employee job satisfaction at the Office of the Regional Tax and Retribution Management Agency of Medan City. This research provides information for the Office of the Regional Tax and Retribution Management Agency of Medan City and related parties to improve employee performance by increasing job satisfaction, and work engagement and improving existing leadership to provide employee comfort.
The Effect of Electronic Service Quality on Increasing Customer Loyalty with a Focus on Adding Diverse Product Segments Pratama, Dafa Rafif; Febrian, Angga; Wiryawan, Driya; Husna, Nurul
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.v26i3.3722

Abstract

Using e-commerce platforms to improve product marketing is the right choice for every business in the digital era. According to recent research, online shopping is increasingly popular among customers who prefer to shop without physically visiting a store. This study aims to investigate the quality of electronic services provided by online e-commerce stores to encourage customer satisfaction and loyalty. This study measures the quality of electronic services in terms of website design, customer service, security/privacy, and fulfillment using the most recent WebQual model. The Partial Least Square method (SmartPLS-v3) was utilized to analyze the sample data collected using 159 respondents who met the specified criteria as the research sample. The research demonstrates that all hypotheses are found to have significant positive results. Positive correlations have been found between the four dimensions of the model and the quality of electronic services, as well as their impact on customer satisfaction and intentions to stay loyal. This study is beneficial for determining the electronic service model customers in online e-commerce stores want to gain customer loyalty.
Poor Performance of Small, Medium, and Micro Enterprises in South Africa: What has Race and Apartheid Got to Do with it? Makwara, Tendai; Sibanda, Lucky; Iwu, Chux Gervase
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.v26i2.3744

Abstract

Small, medium, and micro enterprises (SMMEs) are expected to contribute significantly to South Africa’s socioeconomic development. Despite the various private and public institutional agencies in place to bolster the role of SMMEs, these SMMEs continue to perform poorly. The poor performance of SMMEs has been linked to race and apartheid. Through a literature review, this study explored this attribution of SMMEs’ poor performance to race and apartheid, considering that many argue that the apartheid legacy is the root of many challenges encountered by SMMEs. The results are, however, ambivalent. They suggest that, although apartheid and race remain critical issues in explaining some existing structural challenges that SMMEs encounter, their effects may have been superseded by other post-apartheid issues that undermine SMMEs’ performance. Specifically, apart from continuing influences of apartheid-era challenges such as race-based barriers to markets and access to financial support, present-day issues such as corruption, bad governance, ill-conceived business strategies, and infrastructure challenges negatively influence the performance of SMMEs. Addressing these multifaceted issues requires coordinated efforts from the government, the private sector, and other stakeholders to create a conducive environment for SMMEs’ growth and success. We, therefore, conclude that the causes of the poor performance of SMMEs in South Africa stretch beyond race and apartheid and call for an exhaustive analysis of broader issues that undermine SMMEs’ performance in South Africa.
Managing Risk in the Digital Era: A Generational Approach-Z on Personal Risk Management Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri; Faninda, Sandra
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.3909

Abstract

Risk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influencing personal risk management, including privacy concerns, perceived security threats, and internet self-efficacy. The study focuses on individuals from Generation Z, the first generation to grow up in a fully digital environment. Data were collected through online questionnaires, yielding 972 responses, of which 466 were analyzed further. The data were processed using SEM-PLS. The findings indicate that privacy concerns, perceived threats, and internet self-efficacy directly impact personal risk management, which in turn directly influences purchase intentions. This research offers valuable insights for regulators in crafting digital security regulations, for individuals in evaluating and enhancing their personal risk management strategies, for online retailers in designing robust data security measures, and for researchers as a contribution to the limited literature on this topic.
Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics Salman, Kautsar Riza; Sutisna, Entis; Sa’diyah, Halimatus
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.v27i1.3935

Abstract

This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
Designing Entrepreneurial Intention with Personal Values Using Soft Systems Methodology-Based Action Research Dewi, Herliana; Fitriati, Rachma; Salsabila, Radita
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.v27i1.3937

Abstract

The employment landscape in Indonesia is increasingly intricate and demands serious attention. Persistently high unemployment rates, coupled with a lower entrepreneurship ratio compared to other Southeast Asian nations, underscore the urgency for initiatives addressing entrepreneurial intention. Establishing an entrepreneurial intention program, anchored in personal values considerations, is imperative to align policies with community needs and ensure effective implementation. This study endeavors to craft entrepreneurial intentions intertwined with personal values, aimed at bolstering the entrepreneurial aspirations of both students and the broader community. The development of such a program involves a series of human activities ideally suited for analysis through soft systems methodology (SSM). Leveraging SSM, this study puts forth recommendations advocating for synergistic collaboration among the government, universities, entrepreneurs, and banking sectors. The objective is to devise a branding strategy for entrepreneurship, positioning it as an avenue for self-development and practical training enhancement through digital platforms. Effective implementation of this proposed program hinges on collaboration and synergistic communication among all stakeholders. It is essential for each entity involved to contribute collaboratively towards the seamless execution of this initiative.
Financial Well-Being Model for Bank Employees: the Role of Financial Behavior as a Mediator Setiawan, Hendro; Iramani, Rr
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.v26i2.3948

Abstract

The aim of this study is to investigate the factors influencing the financial well-being of Bank Jatim employees in Indonesia. These factors encompass financial knowledge, financial socialization, internal locus of control, lifestyle, and current financial stress. Additionally, the study delves into the role of financial behavior as a mediator in this model of financial well-being. The respondents in this study are permanent employees of Bank Jatim, Indonesia, selected through purposive sampling. The findings reveal that financial knowledge, financial socialization, and current financial stress directly impact financial well-being. Internal locus of control affects financial well-being both directly and indirectly, mediated by financial behavior. However, financial behavior doesn't serve as a mediator for the influence of lifestyle on the financial well-being of bank employees. Furthermore, the results do not provide sufficient evidence for financial behavior mediating the effects of other determinant variables. For the company, this implies that enhancing the financial well-being of bank employees should involve efforts to augment their financial knowledge, promote financial socialization, and encourage a composed approach to managing their financial situations. As for bank employees, achieving financial well-being necessitates maintaining an internal locus of control and exhibiting prudent financial management behaviors.
Financial Leverage and Managerial Compensation: Evidence from Non-Cyclical Industries in Indonesia Farihah, Elva; Hartadinata, Okta Sindhu; Maulana, Afandi Ukik Wahyu Bintang
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.v26i3.3963

Abstract

This research analyzes the impact of financial leverage on managerial compensation. This study also explores the moderating effect of financial distress on the link between financial leverage and managerial compensation. This study used a quantitative approach with multi-linear regression analysis. The sample consisted of 26 firms from non-cyclical industries listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022, with a total observation of 130. The data research was derived from firms' annual reports. The empirical result shows that financial leverage positively affects managerial compensation. It suggests that firms incentivize management with higher compensation, aiming for more professional leverage management to maximize firm value. This finding is relevant to the trade-off theory. This study also demonstrates that the variable of financial distress is categorized as a pure moderator. It is confirmed that financially distressed firms determine financial leverage as a negotiation tool to reduce the cost of salaries. This finding implies the importance of the firms carefully balancing human capital and compensation schemes because the manager's interest might be given up if the company is in financial distress.
Dancing with Uncertainty: Unraveling Firm Investment Inefficiencies in the Asia Pacific Region Juliana, Rita; Handoko, Liza; Lee, Nicholas
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.v27i1.4096

Abstract

This study explores the intricate relationship between uncertainty and corporate investment inefficiencies in the Asia-Pacific region, utilizing data from non-financial firms between 2008 and 2021. The method used in the study is fixed effect regression with Driscoll-Kraay robust standard error. The empirical analysis unveils that uncertainty leads to overinvestment. This phenomenon is more pronounced in middle and low-income economies, while high-income countries display a distinct trend of less susceptibility to uncertainty-induced suboptimal investment choices. The study’s implications extend to policymakers and industry stakeholders, urging a closer examination of firms’ risk management strategies, particularly considering the strategic potential of overinvestment as a buffer against uncertainty’s adverse effects. This holds particular significance in the dynamic economic landscape of the Asia-Pacific countries, where the study contributes to a deeper understanding of the interplay between uncertainty and inefficiency of investment decisions across diverse economic settings.
Match or Mismatch of Expectation-Realization Behind the Motives in Supporting Social Entrepreneurship Programs Widayat, Prama; Suci, Afred; Maryanti, Sri; Van FC, Lucky Lhaura; Fauzi, Abu Amar; Nanda, Satria Tri
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.v26i3.4110

Abstract

Abundant studies regarding motives in social enterprise have been conducted but have barely explored the gaps between motivational expectations and realizations. Particularly in waste bank studies, such a study has yet to be scholarly discussed. Using expectancy theory and mismatch hypotheses, this study explored the motives in waste bank participation towards owners/managers and customers and measured the gaps between the motive expectations and realizations. Quantitative comparison tests were employed on 45 Indonesian waste bank owners/managers and 162 customers whose data were collected directly and through online surveys. The findings reveal that the most expected motive was the environmental, while the least was the economic; this went for both waste bank owners/managers and customers. The results also show that severe mismatches occurred between expectations and realizations, in which the most significant gap for waste bank owners/managers was educational, while the environmental motive was the biggest for customers. This study's findings enrich the social entrepreneurship literature by showing that the motives per se are insufficient to reveal individuals' actual situations in supporting the social programs, as disparities are very likely to occur between expectations and realities. The gap analysis in this study provides a different alternative to conducting studies related to the underlying motives for supporting social entrepreneurship programs.

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