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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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The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching Novi Darmayanti
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.v20i2.1125

Abstract

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the  auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on  manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. 
The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Diza Dianeke Budi Prabowo; Dwi Suhartini
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.v23i3.2348

Abstract

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
SWOT ANALYSIS IN STRATEGIC MANAGEMENT: A CASE STUDY AT PURABAYA BUS STATION Hening Widi Oetomo; Lilis Ardini
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.v15i2.73

Abstract

Gate automation (entrance automation) is a strategic plan that will be implemented at PurabayaBus Station Surabaya. An automation technique with Radio Frequency Identification(RFID) is a method that can be used to store or receive data remotely using RFID tags ortransponders. The purpose of this study was to determine the quadrant position in the SWOTdiagram of the gate automation plan and determine the most appropriate strategy in accordancewith the position of the quadrant on the SWOT diagram. Respondents who were usedto measure strengths and weaknesses included fifty employees of the Purabaya Bus StationSurabaya, while to measure opportunities and threats were fifty drivers and automotive businessmenwho currently use the bus station. Data were analyzed using SWOT in which thescores of internal factor (Internal Factor Analysis Summary-IFAS) and external factor (ExternalFactor Analysis Summary-EFAS) were calculated. The results showed that score ofinternal factor and external factor were greater than 2. Hence, the position of SWOT for thegate automation was located in quadrant 1, suggesting that a company has strength to takean advantage of the existing opportunities.
STUDY OF THE TAXPAYERS COMPLIANCE IN BANKING INDUSTRIES IN SURABAYA Kautzar Riza Salman; Mochammad Farid
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 1 (2010): April 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.420

Abstract

This research provides an empirical evidence of the influence of tax payers environment towardtheir compliance. In this research, the tax payers environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research by using questionnaire as the instrument. The samples used in this research include 40 regional offices or main branches of the banks associated within Perbanas (The Association of Commercial Banks) in Surabaya. They are the heads of the banks in regional offices, the heads of main branch offices, managers,supervisors or sub divisions dealing with the companies tax. All the respondents are by proxy on the behalf of the offices where they work. The findings are as follows: (1) tax regulationdoes not influence significantly toward the tax payers compliance; (1) the tax policy influences significantly the tax payers compliance; (3) the tax administration does not influencesignificantly toward the tax payers compliance; (4) the tax services does not influence significantly the tax payers compliance. Based on the results above, it can be concluded that the constructs of tax policy have significant influence on the tax payers compliance. In addition,it also shows that the constructs of tax regulation, tax administration, and tax services do not have significant influence on the tax payers compliance.
Pattern of Micro Enterprises Accounting Records and The Barriers Putri Wulanditya
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1161

Abstract

This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they had experienced related to the production of financial statements simple. This study included in the exploratory study, collected data through interview, observation and documentation. The results of the study at 38 micro business unit showed 58% had evidence of financial transactions, but only 28% who take records of these transactions either into the cash book and the sales book. Some of the obstacles faced by entrepreneurs include difficulty separating personal wealth and their business interests, evidence of transactions forget to be stored, for trade and manufacturing businesses having problems calculating inventory and cost of sales.
A hybrid model of new Keynesian Phillips Curve: An application in Indonesia Aloysius Deno Hervino
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.502

Abstract

This study attempts to prove whether inflation dynamics in Indonesia can be explained by the hybrid model of New Keynesian Phillips Curve (NKPC). Output gap variable and dummy variable are also incorporated in this study as the external shock of the increase in fuel oil prices in 2004. By using a steady state model, it can be concluded that inflation dynamics in Indonesia could be explained by the hybrid model of NKPC. The variable of forward looking has significant effect on inflation dynamics, but the variable of inflationary pressure (output gap) has no significant effect on inflation dynamics. In addition, the increase in fuel oil prices in 2004 also gives pressure on the inflation rate, but when interacting with the variable of inflation (backward and forward), it even reduces its pressure on the inflation rate.
The implementation of IFRS in Indonesian Islamic accounting Agus Arwani
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Anna Marina; Sentot Imam Wahjono
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.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basisfor designing the vision and mission. Designing was done by discussing business ethics found inthis research with the ethical and moral conceptsof Islam and Muhammadiyah. This research wasconducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation wasdone for eleven times over a period of six months, including observation and interviews with tencustomers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basicideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory ofIslamic Business Ethics findings are used to guide the Vision, Mission and then business ethicspracticed by the management and employees of Muhammadiyah Hospital.
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
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.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
FINANCIAL DISCIPLINE: A SURVEY OF ENTREPRENEURS PERSPECTIVES IN SOUTH SULAWESI Abdul Rakhman
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 2 (2011): August 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.2

Abstract

This article emphasizes on exploring a variety way of South Sulawesis entrepreneurs to im- plement financial discipline in organizing their businesses appropriately. In addition, this research attempts to investigate factors which need to be considered by entrepreneurs to achieve financial discipline. It was conducted in South Sulawesi with 250 respondents. The data were collected and analyzed by using structured Equation Modeling. The participants responses indicate that most of entrepreneurs intent to practice financial management and consider financial commitment in their effort in order to achieve financial discipline. The findings show that capability of entrepreneurs and their individual characteristics have af- fected financial commitment and financial discipline but it does not affect intention to prac- tice financial management. The role of government only affects financial commitment signifi- cantly but it does not affect intention to practice financial management and financial disci- pline. Environment influences, significantly, the intention to practice financial management and financial commitment but it did not affected financial discipline. Furthermore, leader- ship affects, significantly, the financial commitment, intention to practice financial manage- ment and financial discipline. Last of all, financial commitment also affects intention to prac- tice financial management but it does not affect financial discipline, whereas intention to practice financial management affects financial discipline

Page 14 of 105 | Total Record : 1049

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