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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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ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari Lindrianasari; Nurdiono Nurdiono
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

Abstract

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period. This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.
The Determinants and Impact of Mandatory Disclosure In Indonesian Manufacturing Companies Andian Ari Istiningrum; Muhammad Zaky Za'im Muhtadi
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.v21i1.1052

Abstract

The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The Sobel Test was used to determine whether mandatory disclosure functions as a mediator. The research proved a significantly positive association of company age with the mandatory disclosure in contrast to company size and company profitability. This implies that the investors are able to find complete and transparent information in the financial statement of mature manufacturing companies.  Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. This implies that it is necessary for the companies to disclose information as required by the accounting standard in Indonesia and the investors may recognize the big and the high profitability manufacturing companies as the places to invest. However, mandatory disclosure does not function as a mediator between company size, company age, company profitability and stock return.
STRATEGY OF BUSINESS INNOVATION IN SYARIAH BANKS CASE STUDY OF THE FINANCING TRANSACTION MODEL IN BANK BJM SYARIAHS PRODUCTS SURABAYA Ismail Nawawi
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.v15i3.118

Abstract

This research attempts to analyze the model in Shariah banking business innovation strategy andits application. This research used the qualitative method, in which the data were collected byobservation, interviews and documentary study. These data were chosen purposively and snowballing,consisting of the Managing Director, Director of Operations and Marketing DirectorBJM Bank Surabaya. These data were analyzed using Thesis (theory and data), antithesis (dataand theory) and synthesis (analysis), in addition, also using process analysis data reduction andverification. It shows that the model of financing in Bank BJM shariah Surabaya using, (1) theprinciple of surrogate form of demand deposits (wadi'ah), (2) the principle of sharing and distributionof fund management, (3) the principle of sale and mark- up with a lump sum credit score(taqsid), (4) the principle of lease (ijara), a pure rental and leasing, (5) the principle of fee serviceslike clearing, collection, transfers and others. In doing strategy, it must be done by lookingat the object of the customers' needs, a given customer financing, investment, and ability to understandthe customer. Such strategy was done by category facilitated by profit sharing (mudaraba)and partnership (Musharaka), while the distribution of the benefits of the activities of productionby the sale (murabaha, salam and Isthisna').
The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study Novita Puspasari; Meutia Karunia Dewi
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.v18i3.514

Abstract

This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.
Patterns and determinants of Indonesian accounting students’ career choice Etty Indriani; Nugroho Wisnu Murti
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.v21i2.1438

Abstract

This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.
DECISION OF SIGN OFF PREMATURE BASED ON AUDIT RISK AND TIME BUDGET PRESSURE BY THE PUBLIC ACCOUNTANT FIRMS IN EAST KALIMANTAN Anisa Kusuma Wardani
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.v16i2.187

Abstract

Based on the urgency of the professional auditor in providing the auditor's opinion in EastKalimantan, some previous researchers state that time budget pressure has a significant andpositive effect on sign off premature, and audit risk has a positive and significant effect onthe sign off premature, then the auditor will take highest audit risk if doing premature terminationof the audit procedures. This study surveys the 45 perpetrators of the practice of publicaccounting in the province using technical analysis regression. The results showed thatthe risk of audit and time budget pressure have a significant and positive effect on the decisionsign off premature, because it indicates any misstatement of the auditor for audit riskinformation. Thus, this condition can speed up the decision of premature sign off.
The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model Susi Sarumpaet
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.v19i2.481

Abstract

This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced by: (1) attitudes (2) subjective norms, and (3) perceived behavioral control of the manager towards accruing and disclosing such information. The data was collected through a survey, employing a questionnaire modified from Weidman (2002). Responses from 50 corporate managers in Lampung Province were analyzed using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behavioral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behavior are positively associated with the attitude towards environmental liability.
Marketing channels of chili: players, levels, and segmentations Mariyono, Joko
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.v22i2.1688

Abstract

Chili production is an essential commodity in Indonesia, and the marketing issues frequently disrupt the economy. This paper aims to analyze the distribution channel of chili and formulate a suitable policy to overcome the marketing problems. A market survey was qualitatively conducted at a producer, intermediary, wholesaler, and retailer levels. The results were descriptively presented using tables and figures. The analysis shows that the marketing channel of chili in Indonesia was long and complicated. Many players were starting at the village level to the provincial level. Segmented markets were based on the types of chili, which were categorized as local and hybrid cultivars. Farmers selected the marketing channels because of business circumstance and their farm location. Distance and gentleman agreement with traders limited farmers to select the marketing channel. Thus, the government is strongly recommended to provide a unique vegetable market such as an agribusiness terminal close to the center of production. This action will shorten the marketing chain such that both producers and consumers gain the benefits. The role of the private sector will be crucial in order to keep healthy agribusiness.
A study of collective entrepreneurship model as an alternative in empowering Micro, Small and Medium Enterprise (MSME) cooperatives Ang Swat Lin Lindawati
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.v17i2.301

Abstract

Entrepreneurship is essentially a knowledge problem. The cognitive underpinnings of entrepreneurship are the heart of the problem. Entrepreneurs rely on different types of knowledge when identifying and developing profit opportunities through their entrepreneurship. This study is an attempt to answer the question on maintaining and empowering entrepreneurial capability by focusing on the understanding of collective entrepreneurship as the development of individual entrepreneurship (traditional entrepreneurship). This study is using concurrent triangulation approach as a research method. It is a strategy employing mixed approach between quantitative and qualitative applied side by side or with the same time (within a span of time). The representative sampling is using purposive sampling of MSMEs and MSME Cooperatives in Malang. Structural Equation Modeling (SEM) method is implemented as an analysismodel of quantitative approach that uses value to answer the research problems and to achieve the objectives of this research. The results show that the existence and the empowerment of MSMEs and Cooperatives are triggered by the aspects of psychology and the ability of the in-dividual that become the internal aspects and institutional structure factor (external aspect) has a positive association with the performance of MSMEs and cooperatives.
Structure changes, the contribution of sectors, income per capita Indonesia in 1990 – 2014 Paulina Harun
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.758

Abstract

Economic development is seen as a process of transition from one phase to another, from simple economic structure (agriculture) to the modern economy structure. Economic development is characterized by changes in the structure of the agricultural sector into the modern sector. The changes affect all the matters related thereto. Therefore, a change or transformation of economic activity is referred to as a structural change. This study aims to analyze the structural changes in the national product, and the factors that cause changes in the structure and level of sectoral imbalances as a result of the structural changes. The study was conducted by using the economic sector, divided into four major groups, namely the primary, secondary, utilities and services from 1990 to 2014. Secondary data were collected by the method of sectoral trends, models Chanery Syrquin-Barua, Theil index. The results showed that the sectoral trend has a positive result such as utilities and services sectors, while the primary and secondary sectors tend to be negative. From the model Chenery, Syrquin-Barua shows the per capita income has a positive effect on the primary sector and the utilities, residents have positive effect on the secondary sector, utilities and services. Meanwhile dummy variable has a positive effect on the primary sector, secondary and services. Sectoral inequality occurs in the secondary sector.

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