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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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Abnormal Return and the Charactersitics of Merger and Acquisition in Indonesia Luh Putu Gina Gisella; Dony Abdul Chalid
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.v20i1.538

Abstract

Indonesia also have  experienced the practice of Merger and Acquisition (M & A) transaction, like other parts of the world. This study  aims to see if there are abnormal returns for the acquirer companies in M&A transactions that occurred in Indonesia, and also to test if there are some characteristics related to M&A that affects the abnormal returns. This study uses 143 M & A transaction data public company in Indonesia in 2005 until 2014. Event-study analysis was also conducted to find acquirer abnormal stock return around the announcement of M & A. In addition,  OLS regression was also conducted to find whether the cash payment method in the M & A negatively affects the abnormal return. The  condition of companies (Net Profit Margin, Sales Growth, firm value) also affect the abnormal return. This shows that the method of payment and acquire companies’ conditions have effects on the perception of investors towards M & A transactions that occured.
Profiling Indonesian Medical Tourists: A Motivation-Based Segmentation Study Jeanny Angela; Ivan Budi Suryono; Serli Wijaya
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.v23i2.2290

Abstract

In the past few decades, the number of Indonesians who travel abroad for medicaltourism has increased dramatically. A literature review has indicated that researchinvestigating the underlying motivational factors for Indonesians to travel overseasfor medical treatment is still a few. Therefore, this study aimed to segment theIndonesian medical tourists based on push and pull travel motivation constructs.Exploratory factor analysis and cluster analysis techniques were applied to analyzethe data. A survey was completed to 192 Indonesians who have had a medical travel experience overseas. The results of this study revealed four push motivational factors and three pull motivational factors. Based on this push and pull factors, three different medical tourist segments were identified: trendy, prudent, and opportunistic segments. The emergence of these three segments would require different approaches and strategies for tourism stakeholders to serve each segment better.
BUSINESS RELATIONSHIP DEVELOPMENT IN THE CONTEXT OF A HIGH-RISK AND UNCERTAINTY Sulhaini Sulhaini
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.v15i1.54

Abstract

This paper aims to explore how relationship elements fluctuate and business relationshipsdevelop in a volatile country market. Previous studies explored business relationship developmentin stable country markets ignoring the complexity of building relationships in thecontext of high-risk and high uncertainty environment. This study followed the traditions ofinductive logic and used a qualitative approach and multi-case study design. Data was analyzedfollowing the procedure of General Inductive Approach (GIA).The findings suggest thatlearning orientation is a key orientation influencing a companies ability to develop businessrelationships in a high- risk country market and that relationships need to be understoodfrom this perspective rather than simply a relational one. Business relationship developmentin a volatile market can be better understood through the learning perspective than merelywithin the relational perspective. Practical implication of the study is that when exporting toa high risk country market, a company needs to develop its orientation towards learning todevelop its ability and capacity to manage and develop business relationships.
Does an ethic matter to predict misreporting behavior? Ascaryan Rafinda; Triani Arofah; Rasyid Mei Mustafa; Halomoan Ompusunggu
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 1 (2015): April - July 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.389

Abstract

This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behavior. Those studies conclude that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behavior. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 1 between the subjects where the manipulation is by positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. Difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behavior of employees, the company can focus on situational factors rather than individual moral.
Optimization of governance model of post-food harest and distribution in msme centers in 5 subdistricts in sidoarjo regency JFX Susanto Soekiman; Agus Baktiono; I Putu Artaya
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1089

Abstract

The purpose of this research is to formulate the model of post-harvest food commodity governance and its distribution management in 5 districts of Sidoarjo Regency, so that the center of MSMEs can give real contribution to the food commodity resilience program and able to maintain the stability of food commodity availability evenly throughout Sidoarjo regency. The research method used in this research is quantitative descriptive in the form of fact finding with proper interpretation. The results show that food availability is increasingly limited due to increased conversion of paddy fields and other productive agricultural land, low productivity of agricultural products, poor irrigation networks and irrigation infrastructure in production areas has become a serious threat to the sustainability of food self-sufficiency. Similarly, the phenomenon of harvested area and paddy production in 5 sub-districts (Krembung, Tulangan, Balungbendo, Prambon, and Tarik) for the period of 2000s have fluctuated so that in the long term it will greatly disrupt the food security in the region Sidoarjo Regency. Therefore, there is a need for seriously arranging the governance of food commodities (rice) post-harvest and distribution governance.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
THE RISK PHENOMENON OF INVESTING IN CAPITAL MARKET (INDIVIDUAL BROKER PERCEPTION) Ang Swat Lin Lindawati; Tiffany Roselin
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.v16i2.182

Abstract

This exploratory study is concerned with phenomenon of the risk of investing in capital market,which is often distressing and being perceived negatively by public/investors. Intentionally,its establishing the main reasons for the public lack of interest toward capital marketinvestment products. The understanding of professional perception in capital market such asbroker relies on the phenomenon of risk of investing in capital market had been proposed ofthis study. Therefore, phenomenology research approach is chosen to reveal participant perceptionbased on participants experiences through in depth interview technique. The resultof this exploratory suggests that trust may become one of key element to change publics perception,which very often already negative toward capital market. Investors need securityassurance toward the investment fund; the broker must be able to assure the trust that hasbeen given by the investor through the verification of the brokers capabilities and knowledge.
Growth strategy as a mediator of the relationship between entrepreneurial competencies and the performance of SMEs Endi Sarwoko
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.v19i2.460

Abstract

Factors affecting the success of SMEs have been widely studied, but generally they only focus on the individual characteristics as a factor affecting the success of SMEs. This study attempts to analyze the role of the growth strategy in mediating the effect of entrepreneurial competencies on SMEs performance. The population consists of the 243 nurturing SMEs in Malang Regency, in which the sample was taken using proportional sampling techniques, and it was totaled 146 SMEs. They were collected by using questionnaires and interviews, whereas analytical techniques using Structural Equation Modeling. The results showed that the growth strategy is influenced by entrepreneurial competencies, so the business growth strategy, as a mediator of the effect of entrepreneurial competencies on SMEs performance, meaning that the increase of the entrepreneurial competencies will lead to a higher capability implementing the growth strategy. This eventually affects the SMEs performance. Entrepreneurial competencies will affect the better business growth strategy. In turn, it can also ultimately improve SMEs performance. Thus, the key factor in the SMEs performance in Malang Regency is the level of competency owned by the owners and the implementation of growth strategy. 
The effect of marketing mix and after sales service toward brand equity Roya bakhshinezhad shamami; Bahram Kheiry
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.v22i1.1671

Abstract

The present research aimed to study the effect of the marketing mix (price, product, place, promotion) and after-sales services on three dimensions of brand equity (perceived quality, brand loyalty, and brand awareness) using the Aaker Model. After-sales service in the automotive industry is emphasized as a key and effective element in the promotion of perceived quality, brand loyalty, brand equity, and even products pricing. It is a descriptive survey in which the required data were collected using a questionnaire. The statistical population included the buyers of products of Iran Khodro Diesel Company who have used the sales and after-sales services of this company, 384 of whom were selected as the sample. The obtained data were analyzed using Smart PLS-2 and SPSS-21. The results indicated that product; place (distribution), promotion (advertisement), and after-sales services have a significant impact on dimensions of brand equity.
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) MF. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

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.

Page 20 of 105 | Total Record : 1049

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