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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 1,049 Documents
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The effect of emotional intelligence on burnout and the impact on the nurses service quality Agustina Hanafi
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.v19i1.530

Abstract

This study attempts to analyze the effect of emotional intelligence on emotional exhaustion and this, in turn, on the quality of hospital care nurse. The subjects were nurses and patients RS RK.Charitas Palembang. This sample was taken using Non-Probability Sampling towards the nurses and patients in the patient units of the hospital Joseph 1 & 2, with the total respondents of 200 people. These were selected as sample and the data analyzed through the process using Structural Equation Model (SEM). It shows that emotional intelligence negatively affects the emotional exhaustion. Furthermore, the emotional intelligence has positive effect on the quality of nursing care. Most importantly, there is a greater direct effect of emotional intel-ligence towards service quality than the indirect effect through the emotional ex-haustion. Emotional exhaustion negatively affects the quality of nursing services.
The fraud portrait in budget planning by the regional government apparatus Nova Indriani; Moh Nizarul Alim; Bambang Haryadi
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.v22i1.1374

Abstract

This study aims to identify the existence of fraud that appears in the practice of budget preparation. It is a case study conducted in Blue Zone Regional Device by using participant observation method. The informants were the financial managers. The results showed that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff, and exchequer. Besides that, fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do their jobs (rationalization)
The role of auditor in whistleblower system: The cases in Indonesia Nurul Hasanah Uswati Dewi; Djuwito Djuwito; Romanus Wilopo
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.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach Marko S Hermawan; Pamela Abigail; Yanthi Hutagaol Martowidodjo; Valentina Tohang
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.v22i3.1810

Abstract

This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on the perception of both tax consultants and taxpayers. The interview was conducted to explore the points of interest as it was being developed. The analysis was done using institutional theory, analysis and discussion on their behavior towards tax amnesty are given based on the result of the research. This research uses interpretivism perspective to examine the meaning created by a human that differentiate human from physical phenomena. The data were collected from secondary data, archival data and complemented with semi-structured interviews. The finding suggests three themes associated with institutionalization of taxpayer compliance, namely rules and regulation, political economy, and social powers. These themes generate pressures on coercive isomorphism, as well as normative isomorphism. The result suggests establishing synergy and a dialectical process between the tax authorities and the taxpayer in conducting coaching, monitoring and fair enforcing of law to support taxpayer compliance.
FINANCIAL ANALYSIS OF CRANE GROUP AUSTRALIA Verdi Arli
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.15

Abstract

Crane group has continued to develop and enhance its manufacturing capabilities. Starting in the mid 1990s, the company has some success as it revamped its network distribution op- erations. This study identifies whether this company has a strong financial fundamentals and whether investment in the company will be of a long term nature. Its financial statements had been analysed during 5 year period (2004 2008). The data were compiled from Annual reports; ASX historical information; Government reports; Media Items and Website Data. The analysis will cover companys recent financial position, performance and cash flow, including liquidity; profitability; short-term asset management; risk; leverage and capital structure; and trend and horizontal analysis over the last five years. It shows that the past financial position, performance and cash flow have no guarantee for future performance. In addition, this report considers that this company has the fundamental criteria required for long term investment. It is recommended that the client monitor the position in 6-12 months in light of the share price at that time, the capital markets and ongoing evidence of Crane Group Limiters sales growth in the weakening economy. It cannot be stated that the com- pany is immune to an economic downturn. Crane Group has delivered dividends consistently over the last few years.
Analysis of materialism, fashion clothing, and recreational shopper identity Endang Ruswanti
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.v17i3.359

Abstract

This study examines the effect of materialism on fashion clothing and recreational shopper identity. This is done by a survey with the total sample of 71 respondents. It consists of 45 respondents male and 26 female; while 56 respondents earn more than 5 million, 12 respondents earn over 3 millio, and 3 respondents earn above 10 million. These respondents are the executive students Esa Unggul University, Jakarta. The ages of the respondents are between 18 and 57 years. The sample was taken based on purposive sampling of respondents who like fashion and earn for their living between 2 million to > 10 million. The analysis was done by using multiple regressions with SPSS 17. It shows that materialism significantly has positive effect on fashion clothing and materialism affectsconsumers recreational shopper identity. The managerial implication is that the average age of the respondents is 31-50 and they have an income above 5 million who love shopping in malls and buying fashion clothes. Therefore, the malls offer more varied products that consumers need so that the consumers who have a tendency of being materialism like fashion shopping in the malls always come and they are expected to be loyal to going to the malls. The fashion manufacturer needs to pay to the strategy for multiplying the product variety of fashion in accordance suited with the age of 31-50 years.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Ghusti Ayu Criestiant Rolihlahla; Made Dudy Satyawan; Ni Nyoman Alit Triani
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Indonesian Export Analysis: Autoregressive Distributed Lag (ARDL) Model Approach Syarifah Labibah; Abd. Jamal; Taufiq C. Dawood
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.1668

Abstract

There are some factors predicted tohave an effect on the countries’ economic devlopment. This study aimed to analyze the long-term and short-term effects of In-flation, Exchange Rate, and Foreign Economic Growth (the destination of the United States, China, and Japan) on the Indonesian Export. The Auto-Regressive Distributed Lag (ARDL) Model is used in this analysis from 1968 through 2017. The results of the analysis show that in the long-term, the inflation and the economic growth in China as well in Japan has a positive sign and significant effect on Indonesian exports. In addition, in the short-term, the US exchange rate and economic growth have a positive significant effect on Indonesian exports.
IMPROVEMENT OF THE PROCESS OF NEW BUSINESS OF SHIP BUILDING INDUSTRY Minto Basuki; Djauhar Manfaat; Setyo Nugroho; AAB Dinariyana
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.74

Abstract

Shipbuilding industry is an industry group which has high risk. For that reason, the managementshould include risk assessment. The production process of new buildings in theshipbuilding industry is grouped into three major parts, namely the work of design, materialprocurement and production processes. Each stage of the production process will bring therisk and will accumulate on the overall risk. If the risk is not anticipated, the possibility ofdelays in the production process will be even greater. Risk assessment performed on eachproduction process by using a probabilistic approach to the principle of multiplication in thetheory of opportunity. Risk analysis performed on the construction of fast patrol boats was inthe construction number 268, 269 and 270 on the PT. PAL Indonesia. From the analysis, itwas obtained the greatest probability of occurrence of sequential delay which is in the processof the material, the production, and design group. The potential for loss is due to the riskof unanticipated costs due to factors affected by delays in production processes. Performancefactors are still required for further study.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto Gunarianto
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.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companiesis the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and managementcontrol. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturingsector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondarydata. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditorsworking experience and between internal auditors working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors professionalismfor with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.

Page 22 of 105 | Total Record : 1049

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