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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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Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia Baldric Siregar; Lilis Susanti
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.v21i3.1468

Abstract

This research attempts to identify the determinants of budget forecast errors and explore the impact of the errors on the budget effectiveness. This study differs from the earlier studies such as including covering 90% of districts and cities, other studies on budget forecast error have not addressed how financial and governmental characteristics effect budget forecast error, and using a structural model to test the factors effecting budget forecast error and their impacts on budget effectiveness. The data are derived from Central Bureau of Statistics and local government website. It used the data of 444 local government for the period of 2006 to 2013, and analyzed them using a partial least square for testing the hypotheses. The results show that the significant factors affecting budget forecast errors are revenue growth, expenditure growth, and government complexity. The higher the revenue growth the greater the likelihood of budget forecast errors. Likewise, the greater the spending growth, the greater the budget forecast errors. The empirical evidence also suggests that budget forecast errors are bad for the economy. The implications of this findings are that local government must be more careful in projecting a growing income and expenditure budget, coordinate well so that work units can develop accurate budgets, and carry out a better monitoring function for all the main stages of budgeting.
CAUSE-RELATED MARKETING: MODERATION EFFECT OF CUSTOMER VALUES ON THE INFLUENCE OF CAUSE-BRAND FIT, FIRM MOTIVES AND ATTRIBUTE ALTRUISTIC TO CUSTOMER INFERENCE AND PARTICIPATION INTENTION Halim Rizal Edy; Adiwijaya K.; Fauzan R.
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.v16i3.226

Abstract

This study develops a conceptual model of Cause-related Marketing (CrM) investigating the effect of cause-brand fit, firm motives and altruistic attribution to customer inference and participation intention moderated by customer values. The approach used is quantitative where dataare collected through a surveyusing non-probability sampling techniques. The sample wasformed by consumers of Bottled Drinking Water Aqua brand and data was analyzed throughstructural equation modeling and multi-group analysis to test the hypothesis of moderation onthe model. The findings in this study show consumers may use brand attitude before they participate in behavior intention that formed through CSR perception, brand credibility and altruisticattribution using firm social motives and cause-brand fit inCrM campaign. The results confirmlower altruists consumers use mainly altruistic attribution to form their judgment on brand credibility. They also employ cause-brand fit and firm motives to shape their decision on CSR perception in CrM messages.
The Effect of Tax Socialization, Superior Service, and Service Quality on Taxpayers’ Satisfaction and Compliance Sukesi Sukesi; Isroim Yunaidah
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.v22i3.1698

Abstract

The impact of valuable services for taxpayers will increase the aware-ness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the quality of services to taxpayer satisfaction and taxpayer compliance. The study was conducted at the East Java Provincial Revenue Agency through 48 motorized vehicle service units, with a purposive sampling set at 426 respondents in the Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan regions with 2014 ownership of motorized vehicle years. With SEM analysis, the results of the study stated that there were significant direct or indirect effectiveness of tax socialization, superior service products, and quality of service to taxpayers' satisfaction and compliance as a mediating variable. The implication is that if the Central Tax Office conducts tax socialization effectively on target, provides superior service products, and delivers quality of services in all districts/cities in East Java Province, they will be able to get people to comply by voluntarily paying motor vehicle taxes on time.
THE FACTORS INFLUENCING THE EMPLOYEE PERFORMANCE IN PT HIKMAH SEJAHTERA SURABAYA Mei Retno Adiwaty
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.v13i3.9

Abstract

In improving the employees performance, a company needs to realize the commitment to the improvement for the employees prosperity, quality, and leadership style in which those fac- tors are assumed to contribute to the greater interest of the company through employees performance and achievements. PT. Hikmah Sejahtera Surabaya is a multi-business company suffering from the performance decline almost in every business unit the company owns. Due to such a condition, this research aimed to acknowledge in-depth analysis on the influence of Compensation, Motivation, and Leadership style towards the employee performance in PT. Hikmah Sejahtera Surabaya. It uses the population consisting of the entire employees work- ing in the company that are included as the research sample. This research employed Census sampling method and SEM (Structural Equation Modeling) as its data analysis technique. The analyses led to conclusions that leadership does not influence motivation, compensation does not influence performance, and as well as the leadership. Meanwhile, compensation has significant-positive influence towards motivation and motivation has significant-positive influence towards performance. Therefore, management should pay greater concern particu- larly on the employees compensation policy (bonuses and benefits), thus engaging them to be highly motivated as well as to be willingly responsible and in-charge for achievement efforts.
The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Sri Hernita Barus; Sylvia Veronica Siregar
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.v17i3.355

Abstract

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firms annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firms annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.
Human Development, Banking Development and the Quality of Local Government: The Case of Indonesia Dewanti Cahyaningsih; Irwan Trinugroho
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.v20i1.843

Abstract

We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique data set by disentangling the type of banks (commercial bank, rural bank, and the total of both) to measure financial development. This research uses panel data at the provincial level for the period of 2010-2014. Generally, it could be concluded that human development has positive effect on banking development. To some extent, the quality of local government is found to strengthen the impact of human development on banking development.  
Factors Affecting Manufacturing Exports Euis Eti Sumiyati
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.v23i2.2303

Abstract

This study aims to determine the factors that influence manufacturing exports inIndonesia. This study uses time-series data with 40 data observations starting fromthe 1st quarter of 2010 to the 4th quarter of 2019. This study's analysis method is the vector error correction model (VECM), which can dynamically describe the shortterm and long-term effects. Export determinants to be examined are inflation, the rupiah exchange rate, Gross Domestic Product (GDP), and Foreign DirectInvestment (FDI). This study indicates that inflation at lag 1 harms manufacturedexports both in the short and long term. Furthermore, GDP has a positive effect onmanufacturing exports in the short run at lag 1 and lag 2, while in the long run, GDPhas a positive effect only on lag 1. Meanwhile, the exchange rate and FDI factors didnot affect manufactured exports, both in the short and long term. This study impliesthat inflation and GDP are essential factors in designing policies to increase exportsin Indonesia, including exports of manufactured products.
FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA Nanang Shonhadji
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.v15i1.66

Abstract

Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditors competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditors expertisedidnt have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.
GIS FOR BANKING: THE DEVELOPMENT OF SPATIAL MODEL FOR LAND VALUATION IN SURABAYA Hening Widi Oetomo
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.v13i1.417

Abstract

Land value is used for collateral valuation in Indonesia. This system is considered officially stamped on a property tax. In addition, the property tax uses Land Value Zone (LVZ) for land valuation. The purpose of this research is to produce a land valuation method, namely individual valuation based on enviromental situation in certain land location. The research produced three models namely structural model, location model and spatial model. The results showed that structural factor contributed to land value variation at 56.5% and location factor contributed to land value at 36.7%. Furthermore, spatial model represented a combination of structural and location models. Tha spatial model contributed to land value variation is at 73%. The remaining 37% was influenced by non-spatial factors such as legality, economic situation and another factors. The iimplication of this research is that, there is more fair land assessment because it is an individual one. However, the main problem in this case is that it needs different models for different areas. Suggestion for future research is simplifying the variables that are used in order to make them able to be applied in a certain wider area. The variable simplification is important because the data supply in Geographical Information System (GIS) is expensive
Moral Character: Challenges for Auditors in Serving Public Interest Sasongko Budisusetyo
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.v21i1.1101

Abstract

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are used as a moderating variable. The results of this study have implications as ethical decision quality can be obtained and carried through increased moral character. By identifying the potential drivers for improving auditors’ moral character, this research can inform the discussions and strategies of professional bodies, regulators and government on improving the audit quality of financial reports. The intensity of competition in a public accounting firm may have an impact on improving the quality of auditing services, but on the other hand, also have an impact on ethical issues. This research lays the foundation for competition among public accounting firms being recognized as a major issue in industrial policy in auditing services. 

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