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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
 24   25   26   27   28 
Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
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.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
AUDITORS EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM Gunasti Hudiwinarsih
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.v13i3.18

Abstract

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The analysis used in this re- search is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that experience, competency, and independency influence significantly toward auditor professionalism. However, experience and independency have no effect sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.
Analysis of university graduates competencies for the position of internal auditors: Perspective of internal auditor practitioners Hansiadi Yuli Hartanto; Lisia Apriani
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.v17i3.364

Abstract

This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to design training to further sharpen internal audit skills in preparing students to enter the internal audit position. The study involved 99 practitioners of internal auditors of various companies types in Indonesia. This study used a Likert scale to measure the competencies considered by the internal audit manager in recruiting university graduates. Each statement is analyzed on the distribution of respondents by counting the frequency of respondents' answers. It shows that there are seven essential factors that must be considered when hiring internal auditors. They are the core curriculum which must include mastery of the material consist of ethics and corporate governance, information technology, internal audit, and business communications; factors associated with student activities such as the ability to work individually and in teams, the using of information technology to complete the task, and the analyzing accounting problem comprehensively. All factors associated with the certification of students are essential in recruiting internal auditor.
Increasing the Regional Economic Groth through Small and Medium Entreprises Hedwigis Esti Riwayati
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.v20i2.1128

Abstract

This study aimed to analyze the influence of regional revenue, capital expenditures, labor and small and medium enterprises towards the regional economic growth in the Regencies in Sulawesi Island. This study uses a quantitative approach with secondary data obtained from the Central Statistics Agency. Based on the results of the panel data analysis using EViews 8.0 program processing tools, the results indicate that in partial local revenue, capital expenditures, labor, small and medium enterprises have significant positive effect on regional economic growth in the Regency/City of the island of Sulawesi. Another  conclusion  of  the  results  in  this  research  are  feasible  estimated regression model is used to explain the economic growth of the Regency/City of the island of Sulawesi.
The Effect of Customers’ Incivility and Work stress on Job Satisfaction through Burnout Ribut Prasetyo; Dian Alfia Purwandari; Tantri Yanuar Rahmat Syah
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.v23i3.2309

Abstract

The need for public services is currently increasing both in quantity and quality. In public service, employees need high job satisfaction because if they are satisfied with their work, they will be happy to do their duties and obligations to provide good service. Employee job satisfaction is influenced by several factors both from within and from the environment. This study aimed to examine the effect of customers Incivility and work stress on job satisfaction through burnout. This research was conducted on 191 respondents in the office of the Unit of Investment and One-Stop Services in the Kelurahan in DKI Jakarta Province. The survey was conducted by distributing questionnaires to 191 front office officers working in public service offices. The data were analyzed using the SEM (Structural Equation Modeling) analysis technique using Lisrel. The results of the study found that customers Incivility and work stress have a positive and significant effect on burnout. Furthermore, burnout has a negative and significant effect on job satisfaction. This study implies the importance of local government to pay attention to employee burnout aspects in increasing job satisfaction and front office employee performance.
THE IMPACT OF SUSTAINABILITY REPORTING ON COMPANY PERFORMANCE Annisa Hayatun N. Burhan; Wiwin Rahmanti
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.v15i2.79

Abstract

Sustainability reporting and company performance are the two factors that need to be studiedin recent years. Sustainability Reporting is non-financial report that consists of three elementswhich are economic performance, environmental performance, and social performance.This research attempts to examine the relationship between sustainability reporting asa whole and each of the elements of sustainability reporting with company performance. Itconsists of 32 companies listed on Indonesian stock exchange during the period of year 2006-2009. The independent variables are sustainability reporting, economic performance disclosure,environmental performance disclosure, and social performance disclosure. These variablesare measured by means of disclosure index. Sustainability Reporting Guidelines fromGlobal Reporting Initiative (GRI) is used as the basis of calculating the index score. The dependentvariable is Return on Asset (ROA) as a measure of economic performance. This researchuses secondary data collected from company website and Indonesian stock exchange.The result shows that sustainability reporting influences company performance. However,partially, only social performance disclosure influences the company performance.
The exploration of professionalism understanding of accounting educators? Melinda Ibrahim; Unti Ludigdo; Gugus Irianto
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.v18i2.452

Abstract

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
Entrepreneurial finance: financing antecedents and SMEs performance Maria Rio Rita; Sugeng Wahyudi
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.v21i3.1497

Abstract

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.
THE INFLUENTIAL FACTORS ON THE PATIENTS SATISFACTION AND INTENT TO BEHAVE: A CASE STUDY IN NORTH SULAWESI PROVINCE Silvya Lefina Mandey
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.v16i1.124

Abstract

The research analyses the effect of service quality on the hospitals patients satisfaction and patientsintent to behave, the effect of intent to behave, medical team behavior on patients satisfaction andpatients intent to behave, the effect of communication quality on patients satisfaction and patient intentto behave, patients trust on the intent to behave, and patient satisfaction on the intent to behave.The sample consists of whole patients who had been undergoing normal treatment at the hospital attheir own health insurance service or ASKES, in the North Sulawesi province. The data were collectedusing non-probability sampling that was an accidental sampling technique. The sample was of300 respondents. The analysis was done using the SEM (Structural Equation Modeling) with AMOS(Analysis of Moment Structural) software as supporting program. It can be concluded that servicequality has a significant effect on the patients satisfaction. Service quality, organizational citizenshipor medical team at the hospital behavior, and trust all have a significant effect on the patients intentto behave that is they remain loyal. Trust has also a significant effect on the patient intent to behave.However, the patients satisfaction has no significant effect on their intent to behave.
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Yustina Hiola; Rosidi Rosidi; Aji Dedi Mulawarman
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.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

Page 26 of 105 | Total Record : 1049

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