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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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EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTORS DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

Abstract

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.
Customers’ perceived value towards the service in Islamic banking: Confirmatory factor analysis Suryani Suryani
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.448

Abstract

This study attempts to analyze the dimensionality of the concept of perceived value in Islamic banking sector, adapting to six dimensions of the GLOVAL scale and one additional dimension that is spiritual as measurement of perceived value to Islamic banking service sector. Design, methodology or approach is the total of 106 customers of financial entities surveyed, and confirmatory factor analysis was used to verify the reliability and validity of the scale of perceived value. It was found that perceived value is a multidimensional construct, composed of seven dimensions such as functional value of the establishment, functional value of the personnel, functional value of the service, functional value price, emotional value, social value, and spiritual value. The scale of overall perceived value in financial services was obtained, which was composed of seven dimensions and represented by 26 items that are significant for their measurement. It was also found that there are emotional and professionalism as dominant indicators in overall perceived value. It implies that a scale of measurement of the value is perceived by consumers in Islamic banking sector which incorporates valuations of customer value. The proposed model and study findings can greatly help researchers and practitioners understand the perceived value in Islamic Banking sector.
Analysis of Rice Imports in Indonesia: AIDS approach Agus Widarjono
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1212

Abstract

Rice is a staple food for Indonesian households. After achieving self-sufficiency of rice in 1984, Indonesia still had to import rice because the domestic rice consumption always exceeded the domestic rice production.  This study attempts to analyze a rice import during the 1998-2014 period. The rice import was analyzed based on the main partner of Indonesian rice imports encompassing of Vietnam, Thailand, USA, Other countries. This research applied the demand system method using Almost Ideal Demand System (AIDS). The results indicate that price elasticity of rice import from Vietnam and Thailand was inelastic while from other countries, they were elastic. Based on the expenditure elasticity of rice import, rice is the normal goods for rice import from Thailand and USA. The policy simulation shows that the increase in the price of rice import leads to the decrease of rice import.  However, rice import from certain countries such as Thailand still increase. Rice is the staple food, therefore, the government must set up policy to increase domestic rice production for reducing dependency on rice imports.
THE EFFECT OF MARKET ORIENTATION ON PERFORMANCE WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE Syarifah Hudayah; Muhammad Ikbal
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.127

Abstract

Market orientation of banks is related to business performance through the environmentaluncertainty as moderator. Environmental uncertainty is an important factor in both the marketingand management literature. In this case, it is important to see how an increase in environmentaluncertainty influences the market orientation performance relationship. Data forthis study were collected using questionnaires mailed to the top executives throughout 132local development banks (BPD) in 30 state-regions (province) in Indonesia, representing allthe local development banks. The responses were obtained from 26 BPD as a response ratewith 96 respondents. First, result indicates market orientation has a strong effect on banksperformance through the degree of environmental uncertainty faced by the banks. Second,the relationship between market orientation and performance weakens much for banks inhigh uncertainty of the environments. Higher uncertainty of the environment can weaken therelationship between market orientations and business performance. Environmental uncertaintycomplicates the management in determining market orientation; the impact, businessperformance is unlikely to be achieved at the maximum conditions.
Analysis of donors trust and relationship commitment in lembaga amil zakat in Indonesia Tanti Handriana
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.529

Abstract

The purpose of this study is to investigate the role of donors trust and relationship commitment in a non-profit organization. This study used a survey method and takes individual donors of Lembaga Amil Zakat as the research samples. There are 117 respondents used in this research. Structural Equation Modeling (SEM) is selected as the analysis technique. The findings of the study reveal that (1) shared values have significant effect on trust; (2) relationship marketing investment has significant effect on trust; (3) trust has significant effect on relationship commitment; and (4) trust has significant effect on future intentions. The contribution of this study is mainly to broaden the application of social exchange theory and relationship marketing concept which are suitable not only for profit-oriented organizations, but also for nonprofit oriented organizations.
Feasibility study for a full-service independent hotel: a case study in hotel x Bandung, Indonesia Pudin Saepudin; Fajar Kusnadi Kusumah Putra; I Gusti Agung Wahyu Adrian
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.v22i1.1662

Abstract

The purpose of this study was to show the implementation of feasibility study for the hotel project by using Political, Economic, Social, and Technological (PEST) analysis, Porter’s five forces and Resource-Based View (RBV). A case study was conducted in a full-service independent four-star hotel project in Bandung, Indonesia. This study used a direct observation from the researchers in the hotel project and secondary data analysis from related documents to support the investigation. Finally, It also used capital budget calculation for recommendation for the feasibility of the hotel project. It showed that apparently the hotel X investment is feasible to proceed. Some recommendations are given for hotel owners related to the business environment analysis and in creating a feasibility study specifically design for the hotel business. Managerial implication of this study can be useful for companies in making the right decisions in the development or expansion, and to minimize the long-term losses. Limitation of this research is in only analyzing one hotel in a four-star classification; further analysis can be applied in different location, classification, and different types of hotel service.
ANALYSIS OF THE ROLE OF INTERNAL AUDITORS FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Sri Astuti; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

Abstract

The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the audit report date. Indoing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression,with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significanteffect of quality and contribution of an internal auditor function in a firm on audit delay.
The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance Yeney Widya Prihatiningtias; Sofyan Wijaya Julianto
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1976

Abstract

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The respondents are the staffs and junior supervisors at the General Directorate of Treasury (GDT) of the Ministry of Finance, one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution. Two hundred forty-nine data were collected using a survey method. Data analysis was performed using the structural equation model. The results show that SPMS directly affect the employees’ performance and significantly has a positive effect on distributive justice and procedural justice. Distributive justice has a positive impact on procedural justice. Procedural justice itself has a positive impact on OCB. Furthermore, OCB has a positive impact on employee performance. In addition, the effect of SPMS on the employees’ performance is mediated by distributive justice, procedural justice, and OCB. Besides that, the relationship can also be mediated only by procedural justice and OCB. Both alternatives show a complementary partial mediation relationship. This implies that the remuneration rubric, as the reflection of SPMS, needs to be matched with the individual and job characteristics, supported by the senior supervisors as the policy makers.
FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Anis Chariri
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using a holy guidance of ceremony (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.
The employees and customers satisfaction perception on financial performance: A model of service-profit-chain in Jakarta Rudyanto Rudyanto
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.358

Abstract

The purpose of this study is to examine the impact of the relationship between employee satisfaction and customer satisfaction, and also to examine the impact of both on a hospitality companys financial performance utilizing service-profit-chain framework as the theoretical base. Specifically, this study explores four major relationships: 1) The direct relationship between customer satisfaction and financial performance; 2) The direct relationship between employee satisfaction and financial performance; 3) The direct relationship between customer satisfaction and employee satisfaction; and 4) The indirect relationship between employee satisfaction and financial performance. Furthermore, this study examines the mediating role of customer satisfaction on the indirect relationship between employee satisfaction and financial performance. The data were collected from employees, customers and managers of hotels in Jakarta. LISREL 8.8 Structural Equation Modeling (SEM) with a two-step approach was utilized to empirically test the proposed hypotheses and the relationships between the constructs. Findings suggest that while customer satisfaction has positive significant effect on financial performance, employee satisfaction has no direct significant effect on financial performance. Instead, there is an indirect relationship between employee satisfaction and financial performance, which is mediated by customer satisfaction.

Page 13 of 105 | Total Record : 1049

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