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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 effect of foreign ownership on financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) Agus Arman
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.v18i3.508

Abstract

The Regulation of Bank Indonesia (PBI) 2000 which states that foreign investors are allowed to take control of ownership up to 99% of domestic banks in Indonesia has been in a long debate, especially by academics. Some studies prove that the existence of foreign ownership brings benefit, but on other hand, it does not bring any benefit. The purpose of this study is to provide evidence related to the effect of foreign own-ership on financial performance of banking companies listed on IDX measured by Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Equity (ROE), and Non-Performing Loans (NPLs). The testing involved the samples of 14 banking issuers whose ownership was dominated by foreign investors. The data, 2 years before and after the presence of foreign ownership, were used to get the results related to the effect of foreign ownership on financial performance of banking companies in Indonesia. The results of this study show that there is a significant in-crease in LDR, there is an insignificant increase in CAR, there is an insignificant decrease in ROE, and there is a significant decrease in NPLs after the presence of foreign ownership on the banking companies listed on the Indonesia Stock Exchange.
Corporate governance, intellectual capital, and performance of indonesian public company Sri Mangesti Rahayu; Wita Ramadhanti
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.v21i3.1470

Abstract

Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.
THE EFFECT OF ENVIRONMENT ANDAUDITOR INDIVIDUAL FACTORS ON AUDITOR JUDGMENT Dianwicaksih Arieftiara; Pujiono Pujiono
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.v16i3.217

Abstract

This research examinesfactors influence auditors, when they make ortake judgments duringaudit clients financial statement. Those factors were divided into two groups; environmentalfactors and auditor individual factors. Environmental factors are consists of internal auditorquality and communication between auditor and client. Whereas individual factors consist ofauditors experience and auditors attitude under time pressure. Furthermore,this research usedempires data are 86 respondents. The characteristic of those respondents were auditors whowork in public accounting firms on Surabaya, had experience three years minimum, ever auditclient who had internal audit departmentand ever audit the same client morethan once. The results of researches analysis could be learned that there are many factors influencing auditorjudgment. In conclusion, this study found that internal auditor quality, auditors experience andauditors attitude under time pressure has influence toward auditor judgment. Whereas, communication between auditor and client doesnt have influence toward auditor judgment.
Publicness and strategic planning of public institutions: Evidence from Indonesia Wisnu Untoro; Arifin Angriawan
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.v19i2.623

Abstract

Strategic planning has become a very common practice in public organizations. Research shows the positive impacts of strategic planning on the firm performance. This study examines the impacts of publicness on planning formalization, flexibility and participation. Empirical evidence collected from Indonesia suggests that planning formalization associates negatively with publicness; and mediates the relationships between publicness, flexibility and participation. The results support the political control view of public organizations. The results suggest that public organizations need to be both formal and flexible. We also find the positive association between participation and flexibility.
The effect of non-financial performance on financial performance moderated by information disclosure Refmasari, Veranda Aga; Supriyono, R A
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.v22i2.1694

Abstract

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. Balance scorecard was used to measure performance values in a comprehensive, coherent, measurable, and balanced. The research result showed that non-financial performance measures consisting of consumer, learning and growth perspectives affected financial performance, but internal business process did not affect financial performance. With cause-effect, learning and growth affect internal bussines process, and the internal business process affects customers Information openess does not has efffect of non-financial performance relationship towards financial performance. This research suggests that companies need to increase customer satisfaction and employee-based and strategic alignment growth to improve the company's financial performance.
Transformational leadership contributions and job satisfaction in the development of innovative behavior of employees Dewi Tri Wijayati
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.v17i2.306

Abstract

PLN (State-owned Electricity Company) in North Surabaya area are demanded to always improve their services to the public. The service improvement needs to be done for the electrical energy needs of the community that is always increasing. The leaders are supposedly able to apply transformational leadership in fostering innovative behavior of employees. In addition, the employees must also be satisfied with their jobs so as to encourage innovative behavior. This study aims to determine the direct effect transformational leadership and job satisfaction on the employees innovative behavior, especially in North Surabaya Area Office PLN. This quantitative study took 57 employees of PLN office in North Surabaya area using probability sampling method and simple random sampling technique. Data analysis was done by using descriptive analysis with the statistical average of the category Three-box Method and inferential analysis using Partial Least Square (PLS). It shows namely: (a) transformational leadership affects the innovative behavior of employees (b) job satisfaction affects the innovative behavior of employees (c) leadership transformational affects job satisfaction (d) transformational leadership and job satisfaction influences the innovative behavior of employees and (e) leadership transformational effect on employee satisfaction.
Designing Customer Education Activities to Change People’s Perception of Catfish Stevanus Pratama Suwito; Meidiahna Kusuma; Gamaliel Waney
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.v20i1.620

Abstract

Most people see catfish as an unhygienic fish, so less people want to consume it. In fact, catfish has better nutrition compared to Gourami. Therefore, catfish producers need to educate people. The purpose of this research is to design customer education activities to change people’s perception towards catfish using marketing communication mix. This research is a qualitative research and it uses in-depth interview method in gathering the required data. Based on the preliminary survey conducted to 50 people in Surabaya, it is known that Surabaya people are considered novice customers. As such, catfish producers can conduct customer education activities until people want to taste the catfish. The company can add picture, video, and oral information about the benefits in consuming catfish or the nutrition and the certificate of hygienic cultivation system. The producers can provide tester for the catfish and show the customers the comparison between good and bad quality catfish. The producers can also add two more marketing communication activities i.e. events and experiences as well as public relations and publicity. The producers need to use reliable sources in informing the catfish’s nutrition facts such as the certificate of catfish breeder, and certification from BPOM. 
Efficient Market Hypothesis and Forecasting of the Industrial Sector on the Indonesia Stock Exchange Faizul Mubarok; Mohammad Masykur Fadhli
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.v23i2.2240

Abstract

The presence of the stock market has helped boost economic growth in Indonesia. However, high levels of volatility plus economic uncertainty make investors need to carry out strategies in investing in the capital market. This study aims to analyze the index movement of each industry sector on the stock exchange in Indonesia by testing the Efficient Market Hypothesis and estimating the growth of returns for each industrial sector. This research uses monthly data from 1996 to 2020 with research methods including variance ratios, data stationarity test, Autoregressive Integrated Moving Average (ARIMA), and Autoregressive Conditional Heteroskedasticity (ARCH). The results showed that the industrial sector on the Indonesia Stock Exchange was inefficient in its weak form. In forecasting, almost all indices experience a contraction of growth at the beginning of the forecasting period. Stakeholders are expected to be more active in the market by buying and selling, especially the contraction of shares. The market has proven to be inefficient in its weak form.
ENVIRONMENTAL ANALYSIS AS A BASIS FOR DETERMINING STRATEGY OF COOPERATIVE UNITS IN AMBON CITY Rumra Suryanti Ismail
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.v15i1.55

Abstract

Cooperation is either a grass-root economic movement or an entity having role in achievingprosperity society. Cooperation need to build itself and should be built to be self-reliantbased on its principles so that it will become national economic foundation. Therefore, cooperationis hoped to be a stable, democratic, autonomous, participative and social economicorganization. This research aimed at analyzing ability of internal factors (organization andinstitution, effort and business, service, member participation) or external factor (network) ofKUD in measuring performance level as well as determining strategy alternatives whichwere appropriate with performance level of KUD. This research used Cooperative CapacityAnalysis (CCA) with scoring technique and Basic Main Strategy Selection Matrix in choosingappropriate strategy for the KUD. Research showed that internal and external factor wereable to determine the level of performance of KUD and grouped in two groups namely Goodand Moderate. KUD classified as good was suggested to choose intensive strategy alternativeby focusing on Concentrated Growth, Product Development and Market Development.While KUD classified as moderate was suggested to choose defensive strategy alternative byfocusing on Goal Changing strategy.
The effects of audit quality on the value relevance of other comprehensive incomes Levinska Primavera; Taufik Hidayat
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.v18i1.390

Abstract

Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts. Beside, another comprehensive income despite of its equal role to net income also re-quires a deep concern. This research uses financial industry data in Indonesia Capital Market for 2011-2012 under panel method and also cross-section method as the addi-tional analysis. This research assesses the effect of audit quality on value relevance of other comprehensive income regarding subjectivity embedded in other comprehensive income components. These components are determined through fair value aspects, which eventually lead to management discretion in measuring other comprehensive income components. Subjective components of other comprehensive incomes consist of foreign exchange translation (forex), revaluation in fixed assets (rev), minimum pension liability adjustment (pen), and available-for-sale securities adjustment (sec). The audit quality is believed as a mechanism which can increase the value relevance of subjective of other comprehensive income components. On the other hand, when as-sessing the value relevance of other comprehensive income components both indivi-dually and in aggregate, it is encouraged by inconsistency of previous research results.

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