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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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The Impact of Macroeconomic Factors on Manufacturing Sector Value Added in Ethiopia: An Application of Bounds Testing Approach to Cointegration Dagim Tadesse Bekele
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.v23i1.2164

Abstract

The role of the manufacturing sector for the economic growth and structural change is very low in Ethiopia and performing less compering with that of the other sectors in the economy. So, this research tried to look at how different macroeconomic variables affect the manufacturing sector value added by using annual time series data from 1982 to 2018 estimated by Autoregressive-Distributed Lag (ARDL). The result from the Bound test shows manufacturing sector value added has a long-run relationship with macroeconomic variables in the model. In the long-run, general inflation rate, exchange rate, and trade openness have a significant negative effect on the manufacturing sector value-added. In contrast, general government expenditure has a significant positive effect. Also, the Error Correction model shows an adjustment towards the long-run equilibrium of the manufacturing sector value-added. So, the government has to control the general inflation level, promote demand for domestic manufacturing products and competitiveness of domestic firms, and strengthen the backward link of the sector to decrease its import-input dependency to reduce the effect of exchange rate depressions. Lastly, effective and efficient government expenditure will have to be used to increase the manufacturing sector value-added.
THEORETICAL TESTING ON SERVICE QUALITY AND PRODUCT INNOVATION OF SMALL-MICRO CREDIT BANKS (A CASE STUDY) Mohamad Dimyati
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.50

Abstract

The research topic is a theoretic influence of service quality and product innovation on customerloyalty which are mediated by customer satisfaction and customer trust borrowing microand small scale credit of public bank in Jember Regency. The research examines the influencesof: service quality on customer satisfaction and customer trust as well as customerloyalty, customer satisfaction on customer loyalty, product innovation on customer trust andcustomer loyalty, customer trust on customer loyalty borrowing micro and small scale creditof public bank in Jember Regency. A purposive sampling with disproportional allocation on120 respondents was used to determine the sample (BRI, BNI, Bank Mandiri, and Bank Jatimbranch office Jember), employing the Structural Equation Modeling with AMOS Version 5.0.The results show that the service quality influences significantly the customer satisfactionand the customer trust as well as the customer loyalty with a positive relationship direction;The customer satisfaction and the product innovation influences significantly the customertrust with a positive relationship direction; The customer trust influence significantly the customerloyalty with a positive relationship direction. The customer satisfaction and the productinnovation do not influence the customer loyalty. The customer loyalty of the small andmicro debtors of the public banks in Jember Regency are direct influenced by the servicequality and the customer trust, and are indirectly influenced by the service quality, the customersatisfaction and the product innovation; the customer satisfaction and the productinnovation do not either directly nor significantly the customer loyalty.
The strategy of tourism village development in the hinterland Mount Bromo, East Java Siti Mujanah; Tri Ratnawati; Sri Andayani
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.v18i1.385

Abstract

This study aims to find an effective strategy in the development of Hinterland Tourism Village in Mount Bromo area. It is a descriptive explanatory research to build a model of grand design for rural tourism development. It took three tourism villages around Bromo Mountain and the data were collected by survey or interviews on both local and interna-tional tourists and by cross checking among the interviews on rural principles for the data validity and reliability. The data were analyzed using SWOT analysis to determine the strategy and Analytical Hierarchy Process (AHP) to determine the ranking of objects and tourist attractions/obyek dan daya tarik wisata (ODTW). The results of SWOT analysis was based on the weight and value scores of respondents indicating that the development of rural tourism was scored in the first quadrant for a strategy to optimize the strengths and opportunities. It shows that the AHP Wonokitri village has the highest number, the second is Ngadisari, and third village is Ngadas. The model of strategy of rural tourism can be developed when the program are supported optimally by the com-munity and the government such as the Center Government for Taman Nasional Bromo, Tengger, Semeru (TNBTS), Department of Tourism, Public Works (PU), Cooperation, and Society Empowerment Department, while also support by private sectors, SMEs and local investors and also education institutions.
An Approach of Vector Autoregression Model for Inflation Analysis in Indonesia Idah Zuhroh; Hendra Kusuma; Syela Kurniawati
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.v20i3.1019

Abstract

A control of the inflation rate caused by the fluctuations in foreign exchange reserves, money supply, and exchange rate is required to create the stability of the country's economy. This study aims to analyze the dynamic impact of disturbance factors contained in the variables of foreign exchange reserves, the money supply, and the exchange rate. This research used monthly data from June 2009 to November 2016. It used a method used of Vector Autoregression. The result shows that a foreign exchange reserve has a negative relationship nut not significant effect on inflation, money supply has positive relationship and significant effect on inflation, and exchange rate of rupiah to US dollar has negative relationship and significant effect on inflation. The responce of inflation from shocking occurs to supply, foreign exchange reserves and exchange rate tend to be convergent and the biggest contribution that influences inflation the most is exchange rate beside inflation itself.
DETERMINATION OF EXPORT VOLUME AND HEDGING STRATEGY: A SURVEY OF EXPORTERS TRANSACTION AT THE MAKASSAR INDUSTRIAL ESTATE (KIMA) Abdul Rakhman
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.v15i3.109

Abstract

The study aims to determine factors which influence the export volume of leading commodities in SouthSulawesi and investigate which hedging strategy has been implemented by the exporters. The survey wasundertaken for 13 managers arranging 250 sales contracts in thirteen companies. They were asked todescribe what type of hedging strategy was implemented in protecting their revenue with US dollar asdenominated currency to their contract. Several literatures suggested that hedging strategy needs to consistof hedging theory, but in South Sulawesi, the international traders belief is in pragmatism way byrelying on money market instrument especially for interest rate orientation. Although export import activitiesfor cocoa, cement, lobster, seaweed, box and marbles used US$ for denomination, the respondentswere aware of Rupiah fluctuation to foreign currency which also bears transaction exposure. Multipleregression analysis was used to determine variables which affected the volume and export, while hedgingstrategy was identified using qualitative approach. It was found that the increase on cost of hedging, inflationreferences and interest rate references affected significantly the increase of the export volume, whilethe increase of US$ spot rate to Indonesian Rupiah did not significantly affect in reducing export volume.Most of exporters rely on hedging in money market, long forward contract to protect their transactions.
THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA Sri Wahyuni
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.v16i1.133

Abstract

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firms bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Habib Muhammad Shahib; Soni Agus Irwandi
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.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
Audit committee characteristics and earnings management practices Melinda Lydia Nelwan; Billy Ivan Tansuria
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.v22i1.1400

Abstract

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.  On the contrary, studies in Indonesia were arguably outdated and shorter in period.  This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices.  However, it was found that audit committee expertise did not affect earnings management practices.  The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices.  However, the accounting and/or financial expertise does not determine the effectiveness of the audit committee’s monitoring role.
Determinant factors of investors behavior in investment decision in Indonesian capital markets Indra Listyarti; Tatik Suryani
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.v17i1.265

Abstract

This study examines the effect of financial information, macro environment, and subjective norms on investors behavior when making investment decisions in Indonesian capital market. It was conducted by a survey design and involved 190 individual investors in three big cities in Indonesia (Jakarta, Surabaya, and Bandung). By using Structural Equation Modeling with Warp-PLS 3.0, the results showed that macro factors had a significantly positive effect on the technical information, the financial information and the macro factors had a significantly positive effect on the investor intentions, and the intentions of investors and the financial information had a significantly positive impact on investment decisions. It was also found that the financial information held a great contribution to build investor intentions and investment decisions. Thus, Indonesian individual investors were rational and sophisticated investors. They were not influenced by the actions of other investors, analyst opinions, and media. The implication of this research was how to provide information comprehensively to investors, which was very important to influence their decisions.
The Influence of Liquidity and Profitability toward the growth of Stock price mediated by the Dividen Paid out (Case in banks listed in Indonesia Stock Exchange) Tigor Sitorus; Susi Elinarty
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.v19i3.582

Abstract

This study aims to extend causal relationship between the liquidity and the profitability with growth of stock price trough out to fill a gap research by the dividend paid out as mediated variable. This study conducted at the banking sector listed in Indonesia stock exchange period from 2011 until 2014. The Structural Equation Modeling (SEM) by Amos Software 21.00 was used to analyze the data, and the result shows high goodness of fit while the simultaneous and individual tests generate significant result except the direct influence of liquidity toward growth of stock price. The results of this study shows that; (1) the ratio of liquidity does not affect to the growth of stock price, (2) The ratio of liquidity has positive effect and significantly to dividend paid out, (3). The profitability ratio has positive effect and significantly to the growth of stock price, (4). The ratio of profitability has positive effect and significantly to dividend paid out, (5). The dividend paid out has positive effect and significantly to growth of stock price, so we may conclude that the result evidently shows the dividend paid out was able to mediate the influence of liquidity and profitability toward growth of stock price.

Page 25 of 105 | Total Record : 1049

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