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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 542 Documents
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The role of female leadership and female entrepreneurship in business in Surabaya Liliani, Liliani; Urbanus, Christian Budiman
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.264

Abstract

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities for females in various aspects such as in social life with their role in the  economy. Nowadays, females can freely open businesses or become entrepreneurs, and even they have opportunity to lead an organization. However, in reality, the number of business females is still very limitedcompared to the males. For that reason, it requires empowering the  female for increasing the number of female entrepreneurs in Indonesia. This study provides a typical character of leadership and entrepreneurship of females in running the business. It explores the role of leadership and entrepreneurship of female in business in Surabaya. This is qualitative methods of case study, with in-depth interviews on the informants of female entrepreneurs who have business in Surabaya. It shows that female’s leadership in business applies transformational and transactional leadership style. Yet, they tend to act as a controller while the role as an enabler is done only for certain conditions. From the entrepreneurship point of view, it shows an important role of entrepreneurship that is to build a culture of innovation and create competitiveness.
Determinant factors of investors’ behavior in investment decision in Indonesian capital markets Listyarti, Indra; Suryani, Tatik
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.265

Abstract

This study examines the effect of financial information, macro environment, and subjective norms on investors’ behavior when making investment decisions in Indonesian capital market. It was conducted by a survey design and involved 190 individual investors in three big cities in Indonesia (Jakarta, Surabaya, and Bandung). By using Structural Equation Modeling with Warp-PLS 3.0, the results showed that macro factors had a significantly positive effect on the technical information, the financial information and the macro factors had a significantly positive effect on the investor intentions, and the intentions of investors and the financial information had a significantly positive impact on investment decisions. It was also found that the financial information held a great contribution to build investor intentions and investment decisions. Thus, Indonesian individual investors were rational and sophisticated investors. They were not influenced by the actions of other investors, analyst opinions, and media. The implication of this research was how to provide information comprehensively to investors, which was very important to influence their decisions.
The effect of training and competency on employees’ organizational commitment at PT. Bank Danamon in Ambon city Kuhuparuw, Ventje Jeffry; Ferdinandus, Sherly
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.266

Abstract

This study aims to identify and analyze training, competency, and organizational commitment; It also analyzes the effect of training on organizational commitment, the effect of competency on organizational commitment, the effect of training and compe- tency on organizational commitment at PT Bank Danamon in Ambon City. The method applied is a survey research method to 60 employees of PT Bank Danamon in Ambon. Technical analysis used to test the hypothesis is multiple linear regres- sion.The results indicate that training shows the effect of 89.5%, and competency of 13.0%. Since other factors also are predicted to affect the improvement of organiza- tional commitment in addition to training and competency, it is necessary to include the provision of motivation and clarity of career. From the point of view of the rela- tionship with the employees, both variables are considered as important parts. Leaders are also expected to actively involve in the implementation of the tasks so that interac- tion between leaders and subordinates can be interwined, and this cumulatively helps leaders know the problems faced by employees. Thus, the employees would feel cared for and this subsequently has impact on loyalty to the company or higher commitment.
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia) Utary, Anis Rachma
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.267

Abstract

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
The role of board of commissioners and transparency in improving bank operational efficiency and profitability Lutfi, Lutfi; Silvy, Meliza; Iramani, Rr.
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

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.
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) Adhikara, MF. Arrozi; Maslichah, Maslichah; Diana, Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.269

Abstract

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Company’s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lasdi, Lodovicus; Winda Mulia, Teodora
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
Income smoothing practices and empirical testing using discretionary accounting changes Trisanti, Theresia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Continuous auditing: Developing automated audit systems for fraud and error detections Antonio, Gregorius Rudy
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.272

Abstract

Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors’ responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors in bridging them to the challenges in detecting fraud. This approach firstly provides a framework to have better understanding about the business process and data structures of information systems which is required in establishing an effective audit program. These ingredients are mapped in the audit process, including audit objectives, internal control and audit rules by using the Use-Case Diagram, Data Flow Diagram and Entity Relationship Diagram. Second, this study employs Ben- ford’s Law and Automatic Transaction Verification for the detection of anomalies and irregularities to design the framework. It also presents a systematic case study of ac- tual continuous auditing in department stores that using ERP systems. It is expected to detect frauds and errors. It proves that Continuous Audit and Benford Law can establish strong framework in Automated Audit Systems for Fraud Detections and finally provide a big contribution to internal control and company policies.
The effect of audit committee role and sharia supervisory board role on financial reporting quality at Islamic banks in Indonesia Rini, Rini
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.273

Abstract

This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 173 employees (head of group, head of division, and internal auditor), audit committee members, and sharia supervisory board members. The questionnaire consisted of 51 questions. Research instrument contains 15 questions about audit committee role, with two dimensions (role related financial reporting quality and role related internal control); 12 questions about sharia supervisory board role, with two dimensions (control over process of new product development and control over bank activity); and 24 questions on financial reporting quality, with eight dimensions (timeliness, verifiability, completeness, representation faithfulness, neutrality, comparability, consistency and clarity). Data analysis used multiple regressions. The result of this research showed that audit committee role and sharia supervisory board role influenced financial reporting quality simultaneously and partially.

Page 14 of 55 | Total Record : 542

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