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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 Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
ORGANIZATIONAL AND PROFESSIONAL COMMITMENT AND THEIR EFFECT ON JOB SATISFACTION Yulius Kurnia Susanto; Adi Hastomo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.65

Abstract

The Research on relationship between commitment and job satisfaction is an interesting topicbecause job satisfaction is as the first sign in a change of accountants who work in the registeredpublic accountants. In this study, it is proposed that motivation plays an important rolein determining the effect of organizational and professional commitment towards job satisfaction.The data were collected using questionnaires. There were 150 questionnaires distributedto the registered public accountants in Jakarta, and 112 questionnaires used for theanalysis. Data were analyzed using a two-way analysis of variance. The results show that theeffect of organizational and professional commitment towards job satisfaction was dependenttowards motivation. These results suggest that the registered public accountants should encouragepublic accountant to them keep motivated and committed to the organization andprofession. The registered public accountants must pay attention to jobs expectation of theirpublic accountants. Motivation is raising the influence of organizational and professionalcommitment on job satisfaction.
THE INFLUENCE OF SATISFACTION TOWARD LOYALTY AND BUSINESS BUILDING OF MULTILEVEL MARKETING SALESPERSON IN ORIFLAME SURABAYA Mei Retno A
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.v13i1.423

Abstract

It is a fact that any product categorized as a daily need and therefore, it is considered the first product in the customers hand. The key to such a condition is by increasing the custom- ers loyalty to the product. To do so, multi-level-marketing (MLM) can be implemented in a business. This research attempts to see the influence of the variables such as communication satisfaction, marginal satisfaction, and product satisfaction, Loyalty to salesperson, Product Loyalty, and Business Builder toward the customers loyalty to the product. The author uses semantic scale differential as variable scale. The respondents as the subjects studied are the active members of Oriflame multilevel marketing company which have joined the company for at least 1 (one) year. There are 112 members taken as the sample and it uses Sstructural Equa- tion Mmodeling (SEM) to analyze the data. It was found that the product satisfaction factor have positive influence toward the loyalty to product, the loyalty to product has also positive influence toward the loyalty to salesman and the business builders. Next hypothesis say they marginal satisfaction has positive influence toward the loyalty to product, marginal satisfac- tion has positive influence toward the loyalty to salesman, and communication satisfaction factor has positive influence toward the loyalty to salesman all are not accepted. Key words: Communication Satisfaction, Marginal Satisfaction, Product Satisfaction, Loy- alty to Salesperson, Product Loyalty, Business Builders.
Analyzing the Influence of Service Quality towards the Brand Image, Preceived Value, and Brand Loyalty of The Costumers of Heritage Hotel in Malang Muhammad Iskandar Sjah
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.v21i1.1094

Abstract

Service quality in heritage hotel in the Malang city and brand loyalty have an important role to affect the guests to stay at the hotel, by considering competition in modern time currently. The purpose of this research is to analyze the effect of service quality on brand loyalty, brand image, perceived value, brand image affect brand loyalty, perceived value influence on brand loyalty, and the effect of service quality on brand loyalty which is mediated by brand image and perceived value at Pelangi Hotel Malang. This study uses questionnaires with a total sample of 160 respondents. To get the sample, it uses a purposive sampling. Data were analyzed  using SPSS (Statistical Package for the Social Science) version 18.0 and Smart Modeling PLS version 2.0. The results of this study indicate that there is a significant-direct effect of service quality on brand loyalty, brand image and perceived value. In addition, brand image also significantly affects brand loyalty. The results also show the effect of perceived value on brand loyalty, and service quality on brand loyalty through brand image and brand loyalty through perceived value.
The role of organizational commitment and trust on performance management and the implications for the lecturers performance Anuar Sanusi
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.v18i3.509

Abstract

The aim of this research is to examine and analyze the effect of the commitment, trust, and performance management on lecturers performance. It used a survey on 240 respondents of universities selected randomly. Data were analyzed by using path analysis. It shows that that employees trust is affected directly commitment as well as performance management. Performance is affected directly by commitment, and trust as well as employees performance management. Based on those findings it can be concluded that any concern toward, commitment, trust, and employees per-formance management of Private Higher Education in the Kopertis southern Suma-tera region II have an effect on performance employees. Therefore, commitment, and trust, and employees performance management should be put into strategic plan-ning of human resources development in increasing the performance employees of Private Higher Education in the Kopertis southern Sumatera region II, however other variables are necessary to be taken into account properly.
Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy Achmad Yanuar Irwan; Anak Agung Gde Satia Utama
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.v21i2.1440

Abstract

Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN INDONESIA Hamidah Hamidah
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.v16i2.191

Abstract

The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an easy job because each country has differentpolitical, social, and economic background. This study is to reveal the reason and who is behindIFRS adoption in Indonesia. This qualitative research is a case study based on cases representinginstitutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministryof state own enterprises (BUMN). Data were collected by interviews and using readily availabledocuments and processed with thematic analysis. The result shows the adoption of IFRS decisions isdriven by international interests. Indonesia's membership in several international organizations, suchas IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approvalof global accounting standards in Indonesia. Each organization has done a variety ways toensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs andshould not be only based on a desire particularly coercion from others. In-depth analysis based onthe reality of each particular business should be conducted before a decision to adopt IFRS is taken.
Financial distress for bankruptcy early warning by the risk analysis on go-public banks in Indonesia Laely Aghe Africa
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.v19i2.542

Abstract

Early warning is essential for overseeing the firm’s financial system stability, and is developed by financial distress model. Financial Distress is financial declining phase that happens before bankruptcy or liquidation. This Research aimed to analyze whether the following factors such as CKPN (Allowance For Impairment Losses Of Credits), NPL (Non Performing Loan), IRR (Interest rate Ratio), PDN (Net Open Position), LDR (Loan To Deposit Ratio), IPR (Investing Policy Ratio), OE-OI (Operating Expenses To Operating Revenues) and FBIR (Fee Based Income Ratio) can determine financial distress as early warning in Indonesia’s go public banks. It is a quantitative study, with the sample of 100 go-public banks listed in Indonesia Stock Ex-change (www.idx.go.id) ranging from 2010 to 2014, collected using purposive sampling. They were analyzed using SPSS 23 IBM version. The result shows that LDR (Loan To Deposit Ratio) is the most significant factor to determine financial distress as early warning of bankruptcy of Indonesia’s go public banks. Besides that, it has several implications for regulators and bank management to determine the firm financial system stabilization.
The mediating effect of psychological ownership on human resources management bundle and job satisfaction ownership Masnita, Yolanda; Puspitasari, Pipie; Risqiani, Renny
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.v22i2.1670

Abstract

AMO (ability, motivation, and opportunity) is one of the measurements used in Human Resource Management and for explaining the Innovation of Human Resources Management Bundle (IHRMB) that can affect job satisfaction and welfare. It explained that if a skilled, motivated employees will have the opportunity to contribute by using their knowledge and competencies. They will feel having a maximum job satisfaction. This study examine the role of psychological ownership for organizations (PO-O) in mediating the effect of IHRMB on the Job Satisfaction of bank employees (bankers). With a purposive sampling of inclusion criteria, a questionnaire was given to 100 bankers, testing the hypothesis with SEM. The results show that IHRMB affects PO-O and Job Satisfaction. The IHRMB is prepared at the end of the year to be able to have the right strategy for employees the following year, in addition to being a connector between the owner of the company to employees through a collection of innovations summarized in the IHRMB as well as providing opportunities for employees to be able to provide ideas that will support the company's progress. PO-O does not mediate the effect of IHRMB on Job Satisfaction because IHRMB is a control tool for management and company owners to review overall company performance.
Message appeal and presentation order of public service advertisement: an experimental study of egg enriched with omega-3 promotion Suci Paramitasari Syahlani; Bernardinus Maria Purwanto; Mujtahidah Anggrian Ummul Muzayyanah
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.305

Abstract

Some manufacturers have strengthened promotion by including the third party reviews on leaflet in the product packaging to gain a better market response. Third Party Organization (TPO) endorsers in rational appeal advertisement did not perform well compared to those in emotional appeal advertisement. This study analyzes the effect of emotional and rational appeal advertisements on perceived persuasion and presentation order identity of third party organization endorser and message content in advertising on perceived persuasion. Experimental laboratory with factorialdesign 22 advertisements type (rational vs. emotional) and presentation order of identification source and message (recency vs. primacy) were done on graduate students in Faculty of Animal Science, Gadjah Mada University, using random assignment to put subjects to reduce bias. It shows that rational and emotional appeals has no significant effect on perceived persuasion where the perceived persuasion average of rational advertisements effect was 5.6453 compared to 5.6247 on emotional advertisements effect. Furthermore, in rational appeal advertisement therecency presentation order affect higher perceived persuasion (p<0.01) that it was 6.0000 than primacy presentation order which was 5.2907. However, in emotional type public service, presentation order has no effect to the perceived persuasion which was 5.5275 in recency presentation order compare to 5.6822 in primacy presentation order.

Page 19 of 105 | Total Record : 1049

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