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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 1,049 Documents
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MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS Ivan A. Setiawan; Imam Ghozali
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
Profit efficiency of shariah banks in Indonesia and the determining factors: Using Stochastic Frontier Analysis Method Sri Wahyuni; Pujiharto Pujiharto
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.711

Abstract

This study aims to measure the efficiency of profit and examine the factors that affect the efficiency of shariah banks profit in Indonesia such as the size of banks, risk financing, and capital adequacy. This study used the Shariah banks in Indonesia, during the period of 2010-2014. These shariah banks were selected as the sample Commercial shariah banks and Shariah Business Units. This study uses three stages of research. First, it measures the efficiency of profit using a parametric approach that is Stochastic Frontier Approach (SFA). Secondly, its uses regression profit efficiency scores with various determinants of profit efficiency. The third phase is testing the efficiency score during the global crisis (2008-2009) and after the global crisis period (2010-2014). It shows that in overall there occurred profit efficiency in the shariah banks in Indonesia as it was indicated by the score of profit efficiency that is less than one. The inefficiency occurred in both Shariah banks and shariah business units. Bank size has a positive impact on profit efficiency. The bigger the bank, the better profit efficiency is. It can be implied that this research provides the managers the clues that shariah banks should improve their profit efficiency management. For Bank Indonesia, they can use this evidence to design policies that can encourage profit efficiency in shariah banks.
The effect of earning information, cash flow components, and financing decision on stock returns: empirical evidence on Indonesia stock exchange Kasmiati, Mia; Santosa, Perdana Wahyu
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1638

Abstract

Trading, Service, and Investment sectors show an essential role in the national economy, and they have grown significantly during the past years. They have created many job opportunities in both the formal sector and the non-formal sector. This study aims to analyze the effect of net profit, operating cash flow, financing cash flow and investing cash flow and, financing decisions on stock’s return of service industry listed at Indonesia Stock Exchange (IDX). The analysis was done using the data panel regression. It shows that earning information, operating cash flow, financing cash flow positively affect stock returns. However, investing cash flow and financing decisions (proxy leverage) show a negative effect on the stock's return significantly. Simultaneously, the variables above affect stock return significantly. The implication is that management should pay more attention to financial factors, especially net profit, cash flow, and leverage to increase stock return and the company’s value.
The emotional intelligences effect on job satisfaction of bank salespeople Meutia Karunia Dewi; Achmad Sudjadi; Wiwiek Rabiatul Adawiyah
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.304

Abstract

This research tested the effect of emotional intelligence (EI) on job satisfaction (JS), with positive affect (PA) and negative affect (NA) as mediators and organizational learning capability (OLC) as a moderator. Respondents of this research are 132 salespeople of banks in Banyumas Regency, Central Java Indonesia. They completed 59 items on distributed questionnaires. Results using structural equation modeling indicated that positive effect of EI on JS was not significant; instead, the effect was significantly mediated by PA. Furthermore, EI had significant positive effect on PA and PA had significant positive effect on JS as well. Those results confirm expectation derived from Affective Events Theory regarding the role of work affectivity as an interface between personality and work attitudes. Meanwhile, EI had insignificant negative effect on NA and NA also had insignificant negative effect on JS, therefore, NA was not a significant mediator of EIs effect on JS. Different from expectations, OLC was not a significant moderator of the effect itself.
RBBR Model: A Prediction Model of Bank Health Level Based on Risk for Regional Development Banks (BPD) in Indonesia Herizon Chaniago; Harry Widyantoro
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.1064

Abstract

The RBBR Model is a risk-based bank rating model. First of all, this study was conducted to find a model that can be used for predicting bank soundness and the level of bank health especially the Regional Development Banks (BPD) in Indonesia. Secondly, it tried to see the level of ability to moderate GCG variables on the relationship between bank business risk and bank soundness. Thirdly, it had to see the level of ability to mediate GCG variables on the relationship between bank profitability and bank soundness. This study used BPD in Indonesia as a population and all members of the population studied, thus it is a census study. The variables consist of business risk (liquidity risk, credit risk, market risk and operational risk), GCG score and earnings performance and capital performance as the independent variables and bank soundness as the dependent variable. The secondary data were collected by means of documentation method. Data analysis includes descriptive analysis and statistical analysis, to describe the results of research, and statistical analysis to answer the research problem. Statistical analysis PLS Warp and multiple linear regression analysis were used for analysis, and it was found that the model can be used to predict the health of BPD in Indonesia. Furthermore, GCG neither moderate the relationship between business risk and BPD health levels in Indonesia nor mediates the relationship between earnings performance and BPD health levels in Indonesia.
Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange Muhammad Rifky Santoso; Iskandar Muda
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2171

Abstract

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
THE ETHICS OF ACCOUNTING STUDENTS: A COMPARATIVE STUDY Dian Indri Purnamasari
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.53

Abstract

It is noted that there have been problems of ethics in the auditing happening in big companies.In addition, the issues of ethics are closely related to the auditing profession. This isbelieved that they are also related to the independence in doing the profession. In consequence,the auditing profession is expected to have high independency and objectivity becauseit has the responsibility for providing public service to the society who has trustedthem. A professional accounting begins his or her career at accounting school as a student.Therefore, this study intends to answer the question of the ethics among the accounting students.Again, this study intends to examine the ethics of the accounting students by makingthe comparison among the accounting students of public universities and privates universities,as well as at the Accounting Profession Education Program (PPA). Besides that, it alsocompares the male and female accounting students. The results show that that gender doesnot influence the students choosing the alternative answers of either B or C, but influencesthem to choose the alternative of A. Further analysis also indicates that the male studentshave bigger probability to accept the offer to violate the existing ethics and not to tell anyonethan their counterparts. It is due to the condition that the male students take more risks orface challenge in doing their job than their counterparts.
Consumer Complaint Behavior (CCB) of Jombang Health Card (KJS) for increasing health facility service Endah Sulistyowati; Danny Wibowo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 1 (2015): April - July 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.388

Abstract

The purpose of this study is to see and assess why they complaint, how to make complaints and alternative for patients complain KJS (Jombang Health Card) users, as such information from various forms of complaint can be used to improve health care strategy hospital. This is an exploratory and qualitative research using Focus Group Discussion (FGD) towards 20 people. It was found that the reason KJS users complain services is due to factors that include poor service, poor facilities, the be-ginning of a long process and product factors include: the availability of drugs, limited room space and time limits hospitalization. The second factor is a fatal loss, allowing participants to have a longer hierarchy levels due to passing through a more complicated procedure. Complaints and personality types of participants affect the nature of the expectations expressed through the submission of a complaint. The results include the results of the settlement of complaints received by the partici-pants, and satisfaction evaluation with the settlement. Generally poor service stimu-lates participants to convey a simple complaint in connection with suggestions or criticism to improve services and hospital management.
Consumers’ preferences on the use of eco-friendly bags: a green marketing perspective Jonathan Camana Gano-an
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1104

Abstract

There has been a radical shift in consumer behavior towards a green lifestyle. Environmentalists were involved in massive green marketing campaigns trying to reduce the impact of plastic products to the environment. However, the problem is prevalent and evolved continuously. This paper furnishes a vital overview on the current environmental issues caused by plastic bags being used by hypermarkets and supermarkets. Consumer preferences and their perceptions on the use of eco bags were the highlights of this research. A total of 230 respondents were surveyed who are the local consumers in the City of Tagum. A quantitative research design was used in this paper. The study revealed that consumers have the highest perception on the use of Eco Bags in terms of environmental benefits. High level of consumer awareness about Eco Friendly bags as part of the green marketing campaign was found out. Further, research showed that consumers have no doubts of accepting the new marketing campaign as public acceptance exhibited a result of high level. The green marketing efforts of businesses generates substantive insights from the perspective of the consumers, as such, it is imperative that these efforts be intensively carried out and endlessly promote the green marketing efforts as the consumers affirmed their support by putting a greener value to it.
INCREASING THE SERVICE QUALITY FOR CUSTOMER SATISFACTION Achmad Daengs GS; Mahjudin Mahjudin; Mashudah Hufron
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.112

Abstract

Business competition is unavoidable nowadays, whether it is either product or service, it has alwaysits own strategy to win. In this condition, service is the most important factor that should bebuilt and delivered to the customers. For that reason, service has to be qualified. This is due tothe fact that with qualified service, the customers will also be satisfied and then they will not thebusiness. A qualified service is marked by the number of consumers who were satisfied totallywith the service. So, every business must focus on it. PT. TIKI Branch of Kedung Sari Surabayawas the object of the research because service quality was critical. Theoretically, there are fivedimensions of service quality such as assurance, tangibles, reliability, responsiveness, and empathythat may influence customer satisfaction. The objective of this study was, to determine theeffect of service quality to customer satisfaction. Structural Equation Modeling (SEM) was usedto analyze the primer and secondary data during the research. With the probability of > 0.10, itwas found that assurance dimension could establish unidimensionality of service quality, whiletangibles, reliability, responsiveness, and empathy dimensions could not. Therefore, it could beconcluded that assurance was the prominent factor that caused customers satisfaction.

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