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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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Perspectives of Accounting Theory Rahima Br. Purba; Nurlinda .; Saribulan Tambunan
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.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance Enny Susilowati Mardjono; Emrinaldi Nur DP
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.v18i3.503

Abstract

The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and expenditure of state budget (APBD), selected by means of judgment sampling. The hypothesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect positively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didn’t mediate the relationship between budget goal clarity and accounting control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government to apply budget stated clearly and specifically. Accounting Control system should be used to facilitate the planning and supervision of the organization. Mental model of the operational officers do not reflect operational processes in various environments. This is due to the fact that most of the budget has been set with the existing systems that is standardized by LAKIP, so it cannot be flexible adjustment in various environments.
An empirical evidence of ethical climate index in rural banks from Board of Directors Perspective Sunardi Sunardi; Hafid Aditya Pradesa
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.v21i3.1590

Abstract

The existence of the common image that the management of the rural bank is  not yet professional because of some unethical practices are still happening. Rural bank that is well known for Indonesian people since its target markets are mostly in the rural area. The aim of the study is to investigate what are the most important factors that are reflecting ethical climate in rural banks. The studyinvolves 153  directors of rural banks in Indonesia as respondents. Confirmatory factor analysis (CFA) was used to assess individual parameters in the model, feasibility and the statistical significance of the estimates parameter. The findings show that that ethical climate index is most reflected by collective moral sensitivity, but in contrary boards of directors in rural banks also recognize the lowest perception in this dimension. This would sense an urgency to fostering moral sensitivity among all hierarchies, from top management to the lowest levels in the rural banking.
THE EFFECT OF REWARD AND JOB SATISFACTION ON THE POLICE PERSONNEL PERFORMANCE IN THE RIAU POLICE HEADQUARTERS Vita Mayastinasari
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.v16i3.221

Abstract

This study examined the effect of reward and job satisfaction on the police personnel performance in the Riau Police Headquarters. This involved 12 locations, such as POLDA Riau,POLRESTA Pekanbaru; and 10 Police of Resorts/POLRES (Indragiri Hilir; Indragiri Hulu;Pelelawan; Siak; Bengkalis; Dumai; Rokan Hilir; Rokan Hulu; Kampar; Kuantan Singingi)with number of population was 6,010 personnel. The sampling technique used stratified random sampling. Questionnaires were distributed to612 respondents that consisted of Bintara,First Officer (Pama) and Intermediate Officers (Pamen). The results show that: 1) simultaneously, there was a direct positive effect on the performance of the reward. But partially, on 9object of research, namely: POLDA Riau; POLRESTA Pekanbaru; and 7 POLRES (IndragiriHilir; Pelalawan; Siak; Bengkalis; Dumai; Rokan Hilir and Kampar), there was no direct influence of the reward on the performance; 2)and partially and simultaneously, there was adirect and positive effect of job satisfaction on the performance; 3) and partially and simultaneously, there was a positive and direct effect ofreward on job satisfaction; 4) simultaneously,there was an indirect effect of reward towardperformance. However, partially, there was noindirect effect of reward on performance at the Kuantan police station Singingi.
Foreign exchange volatility modeling of Southeast Asian major economies Ponziani, Regi Muzio
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.v22i2.1912

Abstract

This study investigates the exchange rate volatility model in Southeast Asian countries. The countries selected were Indonesia, Malaysia, Thailand, The Philippines, Vietnam, and Singapore. This study aims to model the volatility of the regional currency exchange rate against the international currency, i.e., the US Dollar. The period covered in this study extended from 1 January 2013 until 31 July 2019. These were the daily exchange rates of 7 currencies of Southeast Asian countries. The currency involved were Indonesian Rupiah (IDR), Malaysian Ringgit (MYR), Thai Baht (THB), The Philippine Peso (PHP), Vietnam Dong (VND), and Singaporean Dollar (SGD). All currencies were measured in the exchange rate against the US Dollar (USD). The result indicated that PARCH model is the best method to explain the movement of MYR, VND, and SGD. GARCH can model THB and PHP. Only IDR that has volatility explainable by TARCH.
MANAGEMENT-BASED CLUSTERING IN FISHERY AGROINDUSTRIES PRODUCTS: A CASE STUDY OF JEMBER REGENCY Hadi Paramu
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.v14i2.3

Abstract

Recently, the classical problems dealing with raw materials (fish) supply, technology avail- ability, and business management remain to happen in fishery products. In facing such prob- lems, an integrated and comprehensive solution should strongly be implemented. This study aims to study managerial characteristics of agro industries in coastal areas of Jember re- gency using managerial clustering method. The population of the study was all fishery agro industry business units of the selected areas. The respondents were determined by snowball sampling method in every coastal area, consisting of 79 businessmen in the agro industry. They were interviewed concerning the aspects in the study, and cluster analysis method was conducted. It reveals that, based on managerial characteristics, there were two clusters of fishery agro industry identified, namely (1) cluster of fishery agro industry using a conven- tional management practices and (2) that of fishery agro industry using a formal/modern management. The first cluster comprises a dominant one because 68 businesses were in this cluster while the second one comprises 11 businesses applying a formal or modern manage- ment practice. One of the implications relevant to this result is that all efforts to resolve the problems of fishery agro industries should be based on managerial characteristics in each of the clusters
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Septarina Prita Dania Sofianti; Unti Ludigdo; Gugus Irianto
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.v17i2.310

Abstract

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insights regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesians necessitate.
Internalization Mediation towards the Relationship between Entrepreneurial Action and Individual Performance for the Next Generation of Family Companies in Surabaya Carolina Novi Mustikarini
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.v20i1.936

Abstract

This study  examined the effect of entrepreneurial action for the performance of the next generation using the sample of students who joined the Family Business Community. In this study, there is a high contribution given by the role of entrepreneurship education in preparing the next generation in the family business. In addition, entrepreneurship education is considered possible through the process of internalization of the leaning process that is going on. For example, it is noted that entrepreneurial action can have a significant effect on the performance of the organization. In the context of the family business and entrepreneurial education at the University of Ciputra, both variables (entrepreneurial action and individual performance) are necessary to be tested and therefore, the researcher finds it possible to cary out a research that is supposed to have a contribution to the family business. This study uses a hierarchical regression analysis, to test the stages of the mediation process. The results showed that most of relationships mediate internalization Entrepreneurial Action and Individual Performance.
The Effect of Women's Financial Self-Efficacy on Financial Product Ownership Njo Anastasia; Mellicha Jeni Lestaritio
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.v23i2.2285

Abstract

The government is intensively implementing formal and informal education to improve individual financial literacy. This study aims to examine the effect of women's financial self-efficacy on financial product ownership, controlling for contributing to financial literacy, financial risk preferences, and demographic factors. The sample consists of 253 female respondents who live in Surabaya and already have financial products. The data are collected using questionnaires and processed using binary logistic regression. The results show that women's financial self-efficacy significantly affects the choice of financial products in the form of investment, credit cards, and other loans. However, it does not significantly affect the choice of financial products in the form of savings, mortgages, health insurance, and life insurance. This study is expected to provide benefits in developing learning methods to appropriately improve women's financial literacy according to the available financial product choices. Besides, this study is also expected to provide advice to female clients to diversify their investment product portfolios according to their personalities to achieve their financial goals.
ANALYSIS OF EFFECTIVENESS AND PARKING LEVY GAP IN MALANG REGENCY Martha Ignatia Hendrati; Hadi Sumarsono
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.v15i1.61

Abstract

In connection with the efforts to promote and explore the sources of local revenues, the governmentof Malang Regency has now been trying to increase the revenues. This effort is intendedto make the local government not to be dependent much on the central government.This study attempts to analyze the effectiveness the problems that exist in parking fees in orderto see the real potential and some suggestions for policies related to the increase of thelocal government income. It was conducted in Malang regency, which was chosen by meansof a purposive random sampling. It shows as the following. (1) The potential of Malang Regencyparking levy is totally up to Rp 1,618,939,100. It can be compared with the realizationof 2009 that was up to the figure of Rp 225,842,000, and therefore the effectiveness is13.95%; (2) The results of the SWOT analysis showed that the position of an increase of incomein parking levies and service market is in quadrant 2 (two), this means a dominance ona combination of factors both strengths and barriers. It is suggested that the government increaseof the effectiveness of withdrawal by doing some efforts as described in this study.

Page 23 of 105 | Total Record : 1049

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