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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 role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia Ratna Wardhani
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.v18i2.453

Abstract

The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards). The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.
The performance of MSMEs of Gresik based on maqasid sharia Ahmad Dahlan Malik; Andi Zulfikar Darussalam; Yanuar Trisnowati
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.v21i3.1244

Abstract

The purpose of this research is to know the performance and activity of UMKM in Gresik, East Java from maqasid syariah side, which based on the principle of maqasid syariah can give welfare (maslahah) to society wide. Therefore, whether the performance and activities undertaken by SMEs according to the principles of maqasid syariah especially SMEs in Gresik. Micro, small and medium enterprises (MSMEs) are business actors that directly touch the community so that it has a very important role in the absorption of manpower and regional income and the economy widely. Although MSMEs have fundamental problems mainly on internal and external issues such as limited capital, human resources, business network and market penetration, business climate, facilities and infrastructure, short life time product, market access, and free trade. This research was conducted in three stages. The first phase of the exploration aims to provide initial insight, research design, and test theoretical framework through pilot study and interview on UMKM Gresik. The second phase is a survey of MSME Gresik to form the basis of generalization. And the third stage is a case study on SMEs Gresik sample to explore relationships and relevant results on the performance and activities of MSMEs with maqasid sharia.
WOOLWORTHS AUSTRALIA AND WALMART US: BEST PRACTICES IN SUPPLY CHAIN COLLABORATION Verdi Arli; Sean Dylke; Rosie Burgess; Romain Campus; Evita Soldo
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.v16i1.123

Abstract

This study analyses retail industries with the efforts of their supply chain collaboration (SCC) frommanufacturers to consumers. It also describes the ways of identifying collaboration partners and buildingpartnership for sharing information, thus representing the best practices in such efforts. The successof building the collaboration in terms of supply chain is described through the observation and analyseson the journey undertaken by both Walmart US, and Woolworths Australia. This is said to have enabledthe retailers to achieve greater organizational performance through driving common objectives in partnershipwith their supply network. For examples there some empirical successes as achieved by Woolworthssuch as saving of approximately AUD$75M within the first two years of project commencement,reduction in lead time of getting point-of-sale information from two weeks to every Monday morning forthe previous week, integration of information technology into supply chain management, and improvementin sales by AUD$7 billion. It can be generalized that through the sharing of knowledge, resources,information, profits and risks, the companies are able to position themselves in an advantageous spot,where operational efficiencies and financial cost savings are paramount.
Agribusiness entrepreneurship development strategy in East Java for welcoming ASEAN Economic Community (AEC) era Dewie Tri Wijayati
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.v19i1.539

Abstract

Facing the implementation of ASEAN Economic Community (AEC) at the end of 2015 requires strategic measures to make Indonesia ready to compete with other nations in ASEAN. East Java Province has great potentials and contributions in the national agribusiness. Establishing agribusiness in East Java towards increased competitiveness is the right step to welcome AEC 2015. This research attempts to study the appropriate model of agribusiness development strategy for East Java. The selection of strategy model is expected to prepare a strong and competitive economy in East Java. Through three principles of data analysis model of Miles and Huberman with the emphasis on data collection, data display, and verification, this study also used a variety of data collection techniques and verifications such as Focus Group Discussion (FGD), observation, and others. This research was conducted in four regions as the focus of the study area: Probolinggo District, Sidoarjo District, Pasuruan District and the City of Batu. The results provide the following conclusions: (a) the agribusiness development strategy in East Java should be done with the target approach. This means that the introduction to the target is the most important factors to determine the strategy to be implemented; (b) the role of the government is highly important and strategic in developing agribusiness in East Java. These can be implemented through a variety of program models that are tailored to the target.
The long-run and short-run impacts of investment, export, money supply, and inflation on economic growth in Indonesia Erni Panca Kurniasih
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.v22i1.1589

Abstract

The development of investment and export in Indonesia as well as money supply shows an increase, while the inflation rate shows a decline. Yet, this is not always followed by the increase of economic growth. This study aims to explain the relationship between investment, export, money supply and inflation with the economic growth in Indonesia. It used time-series data from the first quarter in 2001 to the fourth quarter in 2014 and were analyzed using multiple regression models with Error Correction Model (ECM) and classical assumptions. It showed that in short-run, there are significant effects of investment and export on economic growth while money supply and inflation do not have significant effects. This study also found that in in long-run, there are significant effects of investment, export, money supply and inflation on the economic growth in Indonesia. Bank Indonesia should apply a tight money policy consistently to achieve the long-run inflation target
DETERMINANTS OF CUSTOMERS IN SELECTING SHARIA BANKING SYSTEM FOR SAVING IN EAST JAVA - INDONESIA Joko Mariyono
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.v16i3.225

Abstract

Sharia banks have been developing in many countries since the evidence that the banks weremore resistant to financial shocks. In Indonesia, Sharia banks have a good environment becausemajority of Indonesian people is Muslim. During recent years, Shariabanking inIndonesiashows a dramatic growth. This paper is to examine internal factors affecting customers decisionto choose Sharia banking systemas a place of saving. Logit regression was used to estimate amodel of customers decision. Cross-sectional data, consisting of101 Sharia customers and 110conventional customers, were randomly drawn from database of a multinational bank that provides both Sharia and conventional schemes. The results show that age, gender and religion ledto customers more likely to invest their money in Sharia scheme. In contrast, income, entrepreneur and student led to customers less likely to choose Sharia scheme as a place of investment.Highest positive impact came from religion, and highest negative impact came from student.Even though the majorityof Indonesian people are Muslim, the total possibility of people to select Sharia scheme was low.
Determinants of Carbon Emission Disclosure Gayo Alfani Allam; Vera Diyanty
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.v22i3.1207

Abstract

This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public companies in natural resource and manufacturing industries in Indonesia for the year 2012- 2014. The result of this research shows that the average level of carbon emission disclosure is only 6, 25%, which indicates that the awareness about carbon emission issues is still low. The regression result shows that financial slack, social reputation, and industry regulation have a significant positive effect on the carbon emission disclosure level, whereas the family ownership has an insignificant effect on the carbon emission disclosure level. This research can be used as a reference by the regulators and companies for creating regulations and policies to reduce and disclose the companies’ carbon emission in order to achieve the national emission target.
FACTORS AFFECTING THE MANUFACTURING COMPANIES FINANCIAL PERFORMANCE Syafriont Syafriont
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.v14i2.7

Abstract

Foreign investment companies have experienced difficulties in improving the financial per- formance. The study aims at explaining the influence of the implementation of information of Management Accountancy towards financial performance of companies. It is an explanatory study in which it applies quantitative approach. The population of the study is three indus- trial manufacturing companies such as PMDN (domestic investment companies) and PMA (foreign investment companies) which are listed in Indonesian Stock Exchange (ISE) in Su- rabaya, East Java, in 2005. These companies are still active until 2009, and they have sub- mitted financial reports annually. The sample consists of 33 companies as the respondents. They are the President Directory of the Companies. Data analysis used to answer the re- search problems and to examine the hypothesis is Structural Equation Modeling (SEM) with the help of Partial Least Square (PLS) program. The result of the study shows, that (1) di- rectly: (a) internal factors influences the implementation of management information of Ac- countancy, (b) internal factors influence the financial performance of companies, (c) the im- plementation of the information of management influences Accountancy the companies' fi- nancial performance. (2) Indirectly: internal factors influence companies 'financial perform- ance through the implementation of the information of Management Accountancy; The find- ing of the study affects the internal factors theoretically and practically through the percep- tion of the companies' organization by involving all employees directly in all activities that supports the improvement of performance ethos of the implementation of accountancy infor- mation and companies' financial performance.
Improving the competitive advantage through information technology: A case at food and beverage industries in Indonesia Musran Munizu
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.v17i3.354

Abstract

This study attempts to investigate the effect of Information Technology (IT) on competitive advantage, especially food and beverage industry in South Sulawesi, Indonesia. The research used survey approach and the data were collected by questionnaire. The unit of analysis is big and medium scale companies. The respondents are the managers of companies. There were 126 companies that were surveyed and the total of 100 had completed questionnaires returned as the final sample. Three hypotheses have been developed through literature review and tested using Multiple Regression Analysis. The results show that Information Technology which consists of IT for administration, IT for communication, and IT for production has significant effect on competitive advantage. Competitive advantage is more influenced by IT for production than by both IT for administration and IT for communication.
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Peni Nugraheni; Ristina Wijayanti
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.v20i1.788

Abstract

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  

Page 18 of 105 | Total Record : 1049

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