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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
 101   102   103   104   105 
Measurement of Factors Influencing Village Financial Statements Quality Kewo, Cecilia Lelly; Kewo, Stella Theodora
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.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
The Effect of E-Commerce on Gross Regional Domestic Product and Clustering of Its Characteristics by Utilizing Official Statistics and Big Data Pramesthy, Widhelia Echa; Dini, Putri Muthi’ah; Budiman, Muhammad Amirul; Esharja, Zul Ahmad; Kartiasih, Fitri
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.v27i1.4136

Abstract

The objective of this study is to examine the impact of e-commerce on Gross Regional Domestic Product (GRDP) and categorize GRDP according to e-commerce features in 17 provinces throughout Java, Sumatra, and Bali. The Human Development Index (HDI), which measures people's proficiency with technology—among which is e-commerce—is greatest on these three islands. This study makes use of big data in the form of Google Trends data as well as official statistics data obtained from the BPS-Statistics Indonesia. K-means clustering and regression analysis are the research methods employed. The study's findings demonstrate that the three islands' GDP growth rates are considerably accelerated by e-commerce companies. There were two ideal clusters identified: the low and high GRDP clusters. All of the provinces on the island of Java are included in the high cluster, with the exception of Central Java, which is distinguished by high transaction values and e-commerce-related keyword searches. Provinces in the low cluster are located on the Indonesian islands of Sumatra and Bali, and they are distinguished by the usage of Cash on Delivery (COD) and a limited number of employees in e-commerce businesses.
Enhancing Customer Trust and Value for E-Commerce Sustainability Aprillia, Sherly; Elistia, Elistia
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.v26i3.4216

Abstract

The rapid growth of online shopping in e-commerce applications emphasizes the role of after-delivery services provided by online sellers in gaining trust, satisfaction, and repurchase intention. Good after-delivery service and positive customer perceived value contribute to creating customer trust, which also affects repurchase intention. This paper aims to analyze the effect of after-delivery service, customer perceived value, and customer satisfaction on trust to increase repurchase intention. This research was conducted in Jakarta with a causality descriptive research design using a quantitative approach and purposive sampling technique. Data was collected from 291 respondents who have used e-commerce applications. The conceptual model underwent an analysis utilizing SEM (Structural Equation Modeling). Research results reveal that after-delivery service impacts customer trust and customer satisfaction positively. Customer perceived value impacts customer trust and satisfaction positively, and customer satisfaction positively impacts customer trust. Customer trust and customer satisfaction positively impact repurchase intention. After service delivery, customer perceived value positively impacts repurchase intention, which is mediated by customer satisfaction. Furthermore, after delivery service, customer satisfaction and perceived value positively impact repurchase intention mediated by customer trust.
Intention to Donate on Online Charitable Crowdfunding: Systematic Literature Review and Future Research Agenda Rahmayanti, Putu Laksmita Dewi; Rahyuda, I Ketut; Ekawati, Ni Wayan; Setiawan, Putu Yudi
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.v26i3.4221

Abstract

The effectiveness of online charitable crowdfunding is contingent upon the contributions made by donors. Given the significance and relevance of this topic, the primary objective of this research is to identify, examine, and provide a framework for understanding the intentions of donors who contribute to online charitable crowdfunding platforms. The literature search was conducted by PRISMA guidelines. Keyword searches were conducted in the Scopus and Science Direct databases until July 2023. The inclusion and exclusion criteria for the retrieved research yielded 34 papers. The study’s findings indicate that UTAUT and SOR exhibit the most prevalent occurrences. The technical and behavioral aspects are of utmost significance. Intrinsic motivation is driven by various factors such as empathy, trust, compassion, attitude, morality, and self-worth. The extrinsic factors include social influence, literacy, and perceived behavioral control. Given the results mentioned earlier, it is appropriate to draw a conclusion and propose avenues for future investigation. The study contributes to the theoretical understanding of online charitable crowdfunding by identifying and analyzing the factors influencing donor intentions. The study highlights the significance of both intrinsic and extrinsic motivations, expanding the theoretical framework to encompass diverse factors such as empathy, trust, morality, and social influence.
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
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.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
When Celebrity CEOs Undermine Sustainability Value: Evidence from Indonesian Firms Wijaya, Dwi Nova; Wendy, Wendy; Malini, Helma
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.v27i2.4302

Abstract

This research investigates the moderating effect of celebrity CEOs on the relationship between corporate sustainability and firm value. A quantitative approach was utilized, analyzing data from 51 companies listed on the Indonesia Stock Exchange from 2014 to 2021 using regression analysis. While prior studies have explored the individual effects of either celebrity CEOs or corporate sustainability on firm value, this study addresses a gap by examining the interaction between these factors and its impact on firm value. The results reveal that although both the presence of a celebrity CEO and the implementation of corporate sustainability initiatives can enhance firm value, they do not necessarily create a beneficial synergy. In fact, the presence of a celebrity CEO may diminish the positive effects of corporate sustainability on firm value. These findings provide empirical evidence suggesting that companies should carefully assess the alignment between a CEO’s characteristics and the firm’s sustainability strategies to optimize value creation. The study underscores the importance of selecting a CEO whose attributes align with the company’s long-term sustainability objectives. These insights have practical implications for corporate management in making strategic decisions regarding CEO appointments and the execution of sustainability initiatives.
Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia Muhammad khoirul, Fuddin; Agustin, Della Nurisa
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4784

Abstract

This study aims to determine the long-term and short-term effects of Government Expenditure, External Debt, and Grants variables on the Current Account Balance. This model uses the Vector Error Correction Model (VECM) model to achieve a longterm and short-term balance. This study uses secondary data from world banks during the period 1983-2022 in Indonesia. This study proves that in the long run, Government Expenditure and Grants have a significant effect on the Current Account Balance. However, External Debt did not have a significant effect on the Current Account Balance. On the other hand, in the short term, Government Expenditure, External Debt, and Grants did not show a significant influence on the Current Account Balance. This study emphasizes the importance of the role of the Current Account Balance as the main pillar in assessing the level of economic progress in Indonesia. Expansive fiscal policy through increased government expenditure can strengthen the economy, especially when there is a surplus in the Current Account Balance. In addition, external debt can be used to cover the current account deficit, which ultimately has the potential to create a surplus. The influence of grants also has the potential to expand the reach of international trade, which has a positive impact on the Current Account Balance. 
Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality Sari, Tria Mei Dian; Ferdinand, Augusty Tae; Indriani, Farida
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav,28(1)2025,4836

Abstract

This study explores the mediating role of pro-expansion network quality on the relationship between learning orientation and export performance, the moderating impact of competitive intensity on the association between pro-expansion network quality and export performance, and the effect of international market selection on export performance. This research employed a deductive approach, grounded in the Resource-Advantage Theory, and a quantitative research design. Empirical model testing was conducted on SME exporters in Central Java and Yogyakarta, Indonesia, using SEM AMOS. The findings reveal that all the direct relationships exert positive effects. In addition, this study addresses the research gap by demonstrating that pro-expansion network quality is a significant mediator. However, there is no moderating role of competitive intensity. Proexpansion network quality positively correlates with export performance, regardless of the level of competition. Practically, these results highlight the importance of SMEs in investing in continuous learning, building pro-expansion network quality, and carefully deciding the international market selection to improve export performance. Limitations include the emphasis on a singular strategic orientation, mediator and moderator variables, a particular geographic region, and firm size, and the use of a cross-sectional data design. Future research should explore other strategic orientations, mediators, moderators, and more diverse samples while employing longitudinal methods.

Page 105 of 105 | Total Record : 1048

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