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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 role of universities in regional economic development based on tourism in Lampung Faurani Santi Singagerda; Anuar Sanusi
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.v20i3.1047

Abstract

This study aims to analyze the role of universities in economic development in the areas of tourism-based communities in Lampung. This study uses secondary data related to tourism, higher education, and macroeconomics of Lampung Province during the period of 2000-2016. The analysis is done by using panel regression method. The results show that Higher Education plays an enormous role in the economic development of the economy in the blood-based areas of tourism and which has tourism potential in Lampung. Most of the villagers who are in tertiary education but work in urban areas as a weakness of their contribution and domino effect on low investment, welfare, and lack of employment. This is why they are wandering to the big city. There is also a social gap which has significant economic disparities. They have access to education, health, and supporting infrastructure. In terms of the number of existing universities, it was found that they have not been able to optimally improve economic development in these areas.
ISEES MODEL: MODEL OF HOSPITAL SERVICE BASED ON INTERNAL AND EXTERNAL SERVICE QUALITY Basuki Rachmat; Trisa Indrawati
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.v15i3.114

Abstract

The research attempts to investigate public hospital service model and test the effect of theinternal and external service quality on employee satisfaction, employee satisfaction on theexternal service quality, external service quality on customer satisfaction, and customer loyalty.The research was conducted through questionnaires to 31 hospitals in Surabaya with1155 respondents. Validity and reliability are used to test the research instruments and researchhypotheses were tested by linear regression analysis. The results show there is a significantand positive effect of internal service quality on the employee satisfaction. There isalso a significant effect of internal service quality on external service quality. But, it alsoshows there is no significant effect of employee satisfaction on external service quality.Again, there is a significant and positive effect of external service quality on customer satisfaction,a significant and positive effect of customer satisfaction on customer loyalty.
AN EXAMINATION OF THE EFFECTS OF OWNERSHIP STRUCTURE AND FINANCIAL LEVERAGE ON THE DIVIDEND POLICIES OF LISTED FIRMS IN NIGERIA Uwalomwa Uwuigbe
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.v16i2.183

Abstract

In an attempt to provide a developing economy perspective to the corporate dividend puzzle, thisstudy basically examined the effects of ownership structure and financial leverage on the dividendpayouts of firms operating in Nigeria. Using the judgmental sampling technique, a sampleof 50 selected listed firms from the Nigerian Stock Exchange Market where analyzed using theannual reports for the period 2006 to 2010. The choice of the selected firms arises based on thecapital structure and the availability of data for the listed firms. The regression analysis methodwas employed as a statistical technique for analyzing the data collected from the annual report ofthe selected firms. Findings from the paper revealed that there is a significant positive relationshipbetween ownership structure and the dividend payout of the sampled firms in Nigeria. Inaddition, the paper revealed that there is a significant negative relationship between financialleverages and the dividend payout of firms. Thus the paper concludes that while the ownershipstructure of firms in terms of equity interest appear to have a visible and significant effect ondividend payout of firms, on the other hand, the financial leverage have a very significant negativeimpact on firms corporate dividend payout policies.
The effect analysis of mediation variable of task productivity on the self-efficacy and employees’ performance Annissa Chairum Soebandono; Levi Nilawati
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.v19i2.587

Abstract

This research was conducted for analyzing the effect of mediating variable that is individual task proactivity as one of the proactivities of behavior towards the relationship between self-efficacy and the employees’ performance in the logistics companies of shipping the goods. It uses convenience sampling, which is a non-probability sampling method for getting the sample of 52 employees. They were divided into two divisions, namely infrastructure and quality assurance. The questionnaire consists of two parts, in which some were assessed by themselves and others that were assessed by the supervisor. They were analyzed using path analysis using analytical tools developed by Hayes, Preacher-Hayes with the simple mediation models. It was found that employees have self-efficacy, individual task proactivity, and relatively high performance, in which individual task proactivity can be a mediating variable on the effect self-efficacy on performance.
Normative community pressure in brand community: a study of young entrepreneurs community of mandiri bank Lindiawati Lindiawati; Indrianawati Usman; Sri Wahyuni Astuti
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.v22i1.1700

Abstract

Brand community has been extensively built and developed by either the companies or the customers voluntarily. These two gorups with different perspective hold different purposes. For the companies, brand community is considered an effective marketing strategy which is expected to achieve customer brand engagement. Anyhow, often companies focus more on the purposes of the brand community, but do not be quite aware of the policies, rules, or traditions firstly created as norms in order to lead the way the community members perceive and act. Often norms become pressures for the brand community members causing them reluctant to engage with he community. Referring to the theory of relationship marketing, this study develops a model of normative community pressure that is affected by both brand community identification and inter-member relationship quality, that are previously affected by brand relationship quality. The empirical analysis derives primary data of young entrepreneurship community created by one of the big five banks in Indonesia quantitatively analyzed using Structural Equation Modeling (Warp-PLS). The result helps explain the antecedents causing normative community pressure of the brand community. The implication of this study is that communitfy setter should regularly identify and analyze rules or practices within the community that might be potential barrier for the members in building engagement with the community.
Companys internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lodovicus Lasdi; Teodora Winda Mulia
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.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
Halo Effect in Subjective Performance Evaluation Bias Andi Ina Yustina; Gudono Gudono
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.v19i3.621

Abstract

This study aimed not only to examine the effect of the objective measure and controllability on subjective performance evaluation but also to prove empirically the halo effect phenomenon which is present in the evaluation process when evaluators are faced with two or more different measurement dimensions. This study used a 2x2 factorial web-based experiment involving 62 undergraduate students and 77 sales managers in the Telecommunications industry. The results reveal the subjective performance evaluation manager is directly influenced by objective measurement based on sales performance. Subjective evaluation of performance evaluator will be high when the objective performance information managers showed a high score and vice versa. The level of controllability affects undergraduate students in conducting subjective performance rating. This evidence suggests that the two subjects of this research using their discretion in conducting the performance appraisal rating. Halo effect is proven to have high correlation with two different dimensions of performance measurement.
The Effect of Corporate Characteristics on Capital Structure in Indonesia Nicko Albart; Bonar Marulitua Sinaga; Perdana Wahyu Santosa; Trias Andati
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.v23i1.2153

Abstract

This study aims to determine the effect of corporate characteristics on the company's capital structure, which plays a fundamental role in the proportion of debt and equity financing risks. The research method used is purposive sampling. This research's population is non-financial issuers listed on the Indonesia Stock Exchange with quarterly data for the period of 2010-2017. The analysis is performed using panel data with six independent variables and two control variables. The results of this study indicate that profitability and institutional ownership have a negative effect on capital structure. In contrast, market ratios, firm size, and managerial ownership have a positive effect on capital structure. Debt decision making must consider financial and ownership characteristics, especially if there is institutional or government ownership in the company because company characteristics have a significant effect on the company's capital structure.
The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation Junaidi Junaidi; Bambang Hartadi; Priyo Sajarwo Yurianto; Nurdiono Nurdiono
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.v18i2.455

Abstract

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirically. Auditors are demanded to execute their profession independently. To maintain their being independent, this profession is regulated in the Decree by the Minister of Finance No.17/PMK.01/2008 on public accountant service. It is mandatory for auditor rotation in that regulation and this is interesting to study more profoundly because in Indonesia this phenomenon of artificial rotation is found. Artificial auditor rotation indicates a condition in which, conceptually, there has been a change of the auditor but substantially the relationship between the auditor and the client is still going on. This research uses sample of companies listed in Indonesia Stock Exchange in 2002-2011, by purposive sampling technique. The analysis of the research was done using logistic regression. The results of the research show that auditor reputation affects auditor rotation. Yet, company’s financial condition and potential incentive economy do not affect auditor rotation. This research is expected to deepen the concept of audit quality, whereas in practice it is expected to provide inputs for regulating auditor rotation. Auditors are expected to show real auditor rotation.
The analysis of labor force participation in rubber smallholding sector in Banyuasin Regency, South Sumatera, Indonesia M. Yusuf; Jamalludin Sulaiman
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.v18i1.380

Abstract

The fact is that natural rubber has a strategic role as it is one of the commodities industry tropical crops. In addition, it also has important and strategic role in sup-porting the national economy, primarily as a source of livelihood of millions of rub-ber farmers in rural areas. This study analyzed the potential of using family labor in rubber smallholding sector in Banyuasin Regency, South Sumatra Province, Indo-nesia. The total sample used for the study was 280 respondents of households. Data was analyzed using multiple regression analyses. The multiple regression analysis used to identify the determinants of labor force participation decision regarding work in the rubber smallholding in the study area such as rubber production (kg per year per hectare), number of family workers, age of family head, location of dwelling, education of family head, and average years of schooling of family workers. Based on the analysis, only two factors affected significantly family labor force participation outside their smallholdings, namely number of family labor and education of family head.

Page 29 of 105 | Total Record : 1049

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