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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
 10   11   12   13   14 
THE EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS PERFORMANCE EVALUATION USING BALANCED SCORECARD Syaiful Anas; Mahfud Sholihin
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.v16i2.181

Abstract

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiatives effectiveness. Using a 22 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanagers performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division managers performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.
Impacts of in-kind transfer to household’s budget proportion: Evidence from early reformation in Indonesia Albertus Girik-Allo; Yuyun Puji Rahayu; Ni Made Sukartini
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.v19i2.499

Abstract

The program distributing rice for reducing poverty for poor household (also known as Raskin) is one of social safety net programs in Indonesian’s government with its subsidized rice to the poor. The purpose of this program is to lessen the financial burden of the targeted households and increase food sustainability at the household level. This paper’s aim is to investigate how the effect of in-kind transfer towards the Raskin program over the household’s budgets proportion. This study used Indonesia Family Life Survey (IFLS) data wave 3 (2000) and wave 4 (2007), with the households level as unit analysis. Estimation strategy is applying regression with data panel in fixed effect model (FEM) and instrumental variable (IV). The result shows that the in-kind transfer program is not work for lessening the household’s burden, but in fact has increased the household expenditure, particularly for buying some food. It was found that during the program implementation, there was a significant increase in informal labor wages in Indonesia. Therefore, for typical household who experiencing higher wage income relatives to rice expenditure, will result in total budgets for rice will also increase significantly. In this case, we could conclude that rice is still being normal goods for Indonesia..
The effect of task characteristics on enterprise resource planning system success with user characteristics and organizational characteristics as mediating variables Grace Theresia Pontoh; Deng Siraja; Muhammad Achyar Ibrahim
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.876

Abstract

Enterprise Resource Planning(ERP) is an integrated system that provides a wide range of benefits for the company, but there are still many companies who have unsuccessfully implemented ERP system. This study aimed to analyze the effect of the task characteristic and the success of Enterprise Resource Planning (ERP) on the success of ERP, with the user characteristic and organizational characteristic as mediating variables. The data were collected by using a questionnaire distributed directly to users of Enterprise Resource Planning (ERP) in Indonesian companies listed in Indonesia Stock Exchange (ISE). The data were processed by using Partial Least Square (PLS). It was found that the suitability of the task significantly affects the success of an ERP system, either directly or mediated by the user variable characteristic and organizational characteristic. Task difficulty also significantly affects the success of an ERP system if mediated by the convenience variable (user characteristic). The success of the ERP system is determined by based tasks and task complexity through the system the user's convenience in using the information system.
The role of board of commissioners and transparency in improving bank operational efficiency and profitability Lutfi Lutfi; Meliza Silvy; Rr. Iramani
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.268

Abstract

Good corporate governance is a critical aspect in banking industries because the larg- est part of the source of funds is from public. Two of the important aspects of good corporate governance are the role of the board of commissioners and transparency. This study aimed to assess the effect of the implementation of good governance, which is proxied by the role of the board of commissioners and transparency of financial and non-financial condition, toward the operational efficiency and profitability of the na- tional commercial banks in Indonesia. This study uses data of thirty six banks for five years, from 2008 to 2012. Random effect panel data technique is used to analyze the data since this technique can increase the power of statistical analysis. The results shows that in terms of efficiency only board that functions well capable of improving the operational efficiency of the banks. As for profitability, both good board of commis- sioners and public transparency are capable of increasing the bank operational profit- ability in Indonesia.
Determining the Optimum Portfolio of Sharia Stocks Using an Approach of Shariah Compliant Asset Pricing Model (SCAPM) Fakhri Husein; Shofia Mauizotun Hasanah
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.569

Abstract

Shariah Compliant Asset Pricing Model (SCAPM) is a modification of the model Capital Asset Pricing Model (CAPM). This research is quantitative descriptive study of theories of optimal portfolio analysis applied to trading stocks, especially in stocks Jakarta Islamic Index. Sampling technique used was purposive sampling and obtained 26 shares. The analysis tool used is MatLab R2010a. The results of this study are not prove theMarkowitz portfolio theory. This is explained by the amount of Beta market (β_m) a value beta below 1 indicates that the fluctuation of stocks returns do not follow the movement of market fluctuations. Investors are likely to want a high profit, the investors are advised to choose a second portfolio groups, with rate of 0.176722% and investors are likely to enjoy a substantial risk in the investment portfolio are advised to choose the first group with a great risk of 0.8501%.
Market Orientation and Innovation Performance: Mediating Effects of Customer Engagement in SMEs Ni Made Wahyuni; I Made Sara
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.v23i1.2040

Abstract

This study's objective is to develop an innovation performance model based on the role of market orientation and customer engagement. Market-oriented practices through customer engagement will enable companies to achieve innovation performance. This research was conducted on small and medium enterprises (SMEs) engaged in manu-facturing in Bali. A conceptual model was developed to determine the mediating role of customer engagement in the relationship between market orientation and innovation performance. The research design used was cross-sectional. Quantitative data were collected from 242 respondents by distributing questionnaires to managers and own-ers of manufacturing SMEs in Bali. The model was tested using Partial Least Square (PLS). The results of this study show that market orientation has a significant positive effect on innovation performance, market orientation has a positive effect on customer engagement, customer engagement has a positive effect on innovation performance, and customer engagement partially mediates the relationship between market orienta-tion and innovation performance. The results of this study are expected to be able to increase managers' insight and understanding of the mechanisms of how market ori-entation and customer engagement can contribute to innovation performance in ex-port-oriented SMEs.
THE IFRS ADOPTION: CONTRIBUTION TO VALUATION THEORY Sekar Mayangsari
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.424

Abstract

The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the information on IFRS adjustments is value relevant. This paper analyses value-relevance, incremental, and relative association of the effects of IFRS reconciliations reflected in earnings and owners equity, versus Indonesia GAAP measures. This study adopts a market value model, which relates a firms earnings to shareholders equity measured under Indonesia GAAP together with the respective IFRS reconciliation adjustment, to its market value, adding some firm specific factors to the regressions. This research uses regression to test the hypothesis. The results show that IFRS adjustments improve financial reporting quality and the capacity of financial statements to explain firm values, over and above the INDONESIA GAAP numbers. How- ever, the effect is not equally distributed given that they are more significant for larger firms. The research also reveals that the market places a high value on the earnings reconciliation adjustments but, in general, it appears that the IASB has had at least some success in provid- ing relevant information because it has the capacity to make a difference in investors deci- sions.
Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin Syarifuddin; Ratna Ayu Damayanti
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.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia Dri Asmawanti S; Indah Oktari Wijayanti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.787

Abstract

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.
Effects of Sentiment on Impulsive Buying Behavior: Evidence of COVID-19 in Indonesia Ali Mursid
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2459

Abstract

Abstract This study aims to investigate the effects of positive and negative sentiment on impulsive buying behavior among Indonesia people based on the theory of stimulus organism response (S-O-R). First, it examines how COVID-19 information, information credibility, and scarcity affect positive sentiment and negative sentiment. Second, it verifies the influence of positive sentiment and negative sentiment on impulsive buying tendencies and impulsive buying behavior. Third, this study verifies impulsive buying tendency impacts impulsive buying behavior. Data was collected from Indonesian people living in a COVID-19 red zone with an online survey via Google form. In total, 320 respondents completed the survey and data analysis employs confirmatory factor analysis (CFA) and structural equation modelling (SEM).  The result found that COVID-19 information and information credibility have a positive effect on positive sentiment, while it has an insignificant effect on negative sentiment. Scarcity has a positive effect on negative sentiment; on the other hand, it has no significant effect on positive sentiment. Both positive sentiment and negative sentiment have positive effects on impulsive buying tendencies.  Only positive sentiment has a positive effect on impulsive buying behavior, while negative sentiment does not. Finally, impulsive buying tendencies have a positive effect on impulsive buying behavior.   AbstrakPenelitian ini bertujuan untuk menginvestigasi pengaruh positif sentimen dan negative sentimen terhadap perilaku pembelian tidak terencana masyarakat Indonesia berpijak pada teori stimulus organism response (S-O-R). Pertama, penelitian ini menguji bagaimana pengaruh informasi tentang COVID-19, kredibilitas informasi, dan kelangkaan terhadap sentimen positif dan sentimen negatif. Kedua, memverifikasi pengaruh sentimen positif dan sentimen negatif terhadap kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Ketiga, memverifikasi pengaruh kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Pengumpulan data penelitian ini dilakukan terhadap orang-orang Indonesia yang tingga di zona merah COVID-19 melalui survey online dengan Google form. Secara total ada 320 responden berpartisipasi dalam survey ini, kemudian data dianalisis menggunakan analisis confirmatory (CFA) dan struktural equation modeling (SEM). Hasilnya menunjuukan bahwa informasi tentang COVID-19 dan kredibilitas informasi mempunyai pengaruh positif terhadap sentimen positif, tetapi tidak mempunyai pengaruh yang signifikan terhadap sentimen negatif. Kelangkaan mempunyai pengaruh positif terhadap sentimen negatif, sebaliknya tidak mempunyai pengaruh yang signifikan terhadap sentimen positif. Baik sentimen positif maupun sentimen negatif mempunyai pengaruh positif terhadap kecenderungan untuk melakukan pembelian tidak terencana. Hanya, sentimen positif yang mempunyai pengaruh positif terhadap perilaku pembelian tidak terencana, sedangkan sentimen negatif tidak berpengaruh. Terakhir, kecenderungan untuk melakukan pembelian tanpa rencana mempunya pengaruh positif terhadap perilaku pembelian tidak terencana.

Page 12 of 105 | Total Record : 1049

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