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INDONESIA
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 1,048 Documents
 1   2   3   4   5 
BEI for Creative Industry In Indonesia Gancar Premananto; Sri Hartini; Jovi Sulistyawan
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.v21i1.1140

Abstract

The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, especially for the creative industry in millennial generation perception. This study uses survey method with 136 respondents who are millennial generation. In addition, this research also uses 3 subsectors, namely culinary industry, art industry, and showbiz industry. Sampling is done by accidental sampling. The measurement of BEI is done using 4 dimensions, namely "personal - vicarious" and "past - future". The result of the study shows that millennial generation in Indonesia is open with global culture. From BEI calculation, it is found that BEI value for creative industry both general and specific in Indonesia get the result above 100 equal to developed country. The result of the research shows that there is no significant difference of BEI between subsector of creative industry in Indonesia and BEI each subsector with BEI categorized industry in Indonesia. This can be interpreted that Y / millennial generation in Indonesia is an open generation, they are not sensitive to ethical behavior in the creative industry
THE ANALYSIS OF INDONESIA ECONOMIC GROWTH: A STUDY IN SIX BIG ISLANDS IN INDONESIA Teddy Christianto Leasiwal
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.v16i1.121

Abstract

This study attempts to investigate and analyze the factors determining and influencing the Indonesia'seconomic growth, and to see economic growth in the six bog islands in Indonesia, usingextension of the Solow-Swan model and endogenous growth models, by also adding the factors ofeducation (EDU), the potential sectors utilization (PSU) as well as several other factors that ForeignDirect Investment (FDI), Political Stability and Security (STAB). The results of this studyfound that the variable of FDI, PSU, EDU and STAB, in general, have effect on the economicgrowth in Indonesia and on the existing six big islands. Not all of these variables affect the 6 islandswhich is due to the different characteristics of each island. It can be concluded that theFDI, is still one of the important sources for Indonesia, and six big islands to encourage economicgrowth of Indonesia's economic growth and six big islands in Indonesia against the use ofpotential sectors especially in natural resources. Political Stability and Security (STAB), the conditionof Indonesia, and six big islands, are quite vulnerable to shocking security, making it havea strong effect on economic growth. Education (EDU) generally is able to contribute significantlyto the economic growth of the islands. In Bali and Timor, education (EDU) can not encourageeconomic growth.
An empirical examination of factors contributing to the adoption of IFRS in developing countries Aria Farah Mita; Nurul Husnah
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.v18i3.512

Abstract

This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the adoption of IFRS as it is a cheap shortcut to improve the quality of financial reporting to attract foreign capital and to finance its development. In addition to macroeconomic factors, this research also examines the influence of institutional factors and the development of local accounting standards. Using the binomial logit regression, the result shows that the regulatory quality of a country positively af-fects the possibility of IFRS adoption in developing countries. It means that the better quality of the regulator in those countries, the higher possibility to fully adopt the IFRS. Furthermore, there is a tendency that the countries will fully adopt the IFRS when they already have local accounting standards that previously referred to international standards. The results imply that the IASB strategy should focus more on cooperation with local regulators or groups of regional cooperation to reach its objective to develop single set of high quality international standard.
Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries Aria Farah Mita; Harry Ferdinand Silalahi; Alin Halimastussadiah
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.v21i2.1437

Abstract

The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lodovicus Lasdi
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.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor managers actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
Does the pyramidal ownership mechanism negatively affect the firm’s performance? Vera Diyanty
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.v19i2.467

Abstract

This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance. It also examines the mediating effect of founder leadership as represented by founding family members occupying the top management position and the effectiveness of Board of Commissioner. This study used Ordinary Least Square regression for the data analysis with 670 data as the sample from 134 sample companies from year 2009 to 2013. The results show that family control through direct ownership mechanism enhances company performance (alignment effect). On the other hand, family control through pyramidal ownership mechanism weakens company performance (entrenchment effect). The results also show that founder leadership boosts the alignment effect and limits the entrenchment effect. However, this research fails to confirm the role of the effectiveness of the Board of Commissioner in increasing the alignment effect and limiting the entrenchment effect.
Local indicators of spatial association (LISA) of Indonesian workers Caroline, Caroline; Sugiyanto, FX; Kurnia, Akhmad Syakir; Irwandi, Soni Agus
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.v22i2.1685

Abstract

The migration of Indonesian workers abroad and that of foreign workers into Indonesia made problems for the economic growth of Indonesia and ASEAN. This study attempts to analyze the patterns of spatial interaction of labor that occur in Indonesia. It used the Euclidean distance, spatial weight matrix approach to calculate the Local Indicators of Spatial Association (LISA). This study took a sample of workers in ASEAN member countries with a focus on analysis on Indonesian workers during 2004-2018. Analysis was performed using spatial panel data. The results showed that there was a change in the pattern of spatial interaction of Indonesian workers, which in 2004 had a lot of spatial interactions with workers from countries with a large workforce. However, in 2018, they interacted spatially with workers from countries with few workers. Besides, the majority of Indonesian migrants work as low-ranking workers in ASEAN countries, while the majority of foreign workers from ASEAN countries work in managerial and professional levels. This implies that the Indonesian government needs to provide technical and managerial skills, soft skills, and English for migrant workers before working abroad so that they are better able to compete with foreign workers and subsequently receive better salaries.
The HRs entrepreneurial competency development and the effects on the performance of small and medium enterprises in South Sulawesi Saban Echdar
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.v17i2.303

Abstract

Small and Medium Enterprises (SMEs) can expand employment and provide economic contribution to economic development, and increase public incomes as well as boost economic growth. Thus, they play a role in achieving national economic stability. However, the quality of human resources in SMEs still low, as well as advanced production techniques, low innovation, and lower banking access. This study aimed to analyze the influence of the knowledge, skills, and abilities of entrepreneurship of human resource of SMEs towards the performance of SMEs in South Sulawesi. The population study was all SMEs in South Sulawesi by clustering at four cities: Makassar, Pare-Pare, Takalar, and Bulukumba totaled 680,610 business units with 3,403,150 workers. The purposive sampling and random sampling of 160 respondents was employed and the analysis was by using multiple linear regressions. It shows that knowledge of entrepreneurship has positive but not significant influence towards the performance of SMEs. Entrepreneurial Skills and competence both have positive and significant influence towards the performance of SMEs because they were able to manage the business, although not evenly. Entrepreneurship ability more dominantly affects the performance of SMEs due to the volume of business or sales began to increase, with net profit rising.
The Effectiviness of Promotional Benefit Towards Buying Intention Moderated By The Brain’s Tendency of Consumers Evan Stiawan; Tantri Yanuar Rahmat Syah
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.v20i1.439

Abstract

This research’s goal is to measure the influence of promotional benefit towards buying intention moderated the brain’s tendency of consumers. The object of this research is the consumers whom ever bought a mobile phone. The purpose of this research is to find out the consumer’s buying intention when price discount is higher than premium, the influence of price discount and premium toward buying intention which is moderated by the tendency of consumer’s left and right brain. The data analysis method used is ANOVA One Way and General Linear model (GLM). The result of the research shows that premium is more positively evaluated than price discount which is means the consumer tends to re-buy when premium promotion offered is higher that price discount. The group of consumers that get price discount and right brain tendency tend to have a higher buying intention than the group of consumers that get price discount and left brain tendency, also for the group of consumers that get price discount and right brain tendency tend to have a higher buying intention than the group of consumers that get premium and right brain tendency.
Analysis of Access to Financial Services on Poverty Alleviation with MARS Approach Moch Bisyri Effendi; Avi Sunani
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2185

Abstract

This study aimed to determine the barriers of public access to financial services and their effects on poverty alleviation. The sample used was 6 ASEAN countries (Indonesia, Singapore, Malaysia, Vietnam, Thailand, and the Philippines) from 2006 to 2015. The analytical method used was the MARS. MARS is one of the nonparametric regression methods as an alternative to the multiple linear regression method, which must fulfill parametric assumptions. The results of the study using MARS show that the model formed has a high coefficient of determination, and criteria of the test of the suitability of the model are met. In other words, multivariate adaptive regression spline (MARS) can explain well the variability of the independent variables on the dependent variable. The results of the hypothesis testing using the MARS method show that indicators of macroeconomic, social, bank characteristics, institutions, and regulations affect access to financial services (AFS) and AFS affect poverty alleviation. This finding shows that increasing AFS will affect poverty reduction, and to increase public AFS can be done by minimizing macroeconomic, regulatory, social, bank, and institutional constraints.

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