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Journal of Economics, Business, & Accountancy Ventura
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
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
Analysis of intention toward halal products: an empirical study of young consumers Budi Harsanto; Dika Jatnika
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.v20i2.760

Abstract

The purpose of this paper is to determine the intention of consumer in choosing halal products, particularly for food products. The three main elements in the Theory of Planned Behavior (TPB) consisting of attitude, subjective norm, and perceived behavioral control is connected to the intention to consume halal products, particularly halal food. This study refers to the two studies both in the Malaysian context. This is a survey-based research. It used a questionnaire for collecting the data taken from  151 active students of Faculty of Economics and Business in Unpad who participated as the respondents in this research. The data were analysed using a descriptive statistics, correlation, chi-square. and multiple regression. The findings show that the three main elements have a significance effect on the intention. This study is unique since it was conducted in Indonesia’s context and the results is slightly different from the findings of the previous one.
The Online Shopping Behavior of Indonesian Generation X I Made Sindhu Yoga; Ni Putu Silka Triami
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.v23i3.2455

Abstract

E-commerce is one of the information technologies that influence consumer behavior. Generation X is characterized by a higher internet adoption rate than the previous generation. As digital immigrants, this generation behavior toward using e-commerce is an interesting phenomenon to be studied. Thus, this study aims to examine the acceptance and use of e-commerce among Generation X using Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) theory. The research sample was 369 Generation X respondents in Indonesia who used e-commerce and were selected using purposive sampling. The questionnaires were distributed online and then analyzed using structural equation modeling. The findings showed that Generation X acceptance towards e-commerce were influenced by performance expectancy, hedonic motivation, habit, price value, and behavior intention. In contrast, effort expectancy, facilitating condition, and social influences) were not found to be the predictor that influenced Generation X to use e-commerce. This paper offers valuable insights for e-commerce founders in the development and refinement of e-commerce platforms.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANYS VALUE Nurul Hasanah Uswati Dewi
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.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
The impact of earnings-announcement timing on technical analysis signal: The case of Indonesia Dedhy Sulistiawan
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.v18i2.446

Abstract

This study discusses technical analysis signal and earnings-announcements timing. Technical analysis signal is used to capture price reaction around earnings announcement dates. Technical analysis is selected because it is potential for competing information as fundamental information in emerging market, especially in Indonesian stock market. The longer reporting lag will result in a tendency of bigger information leakage which makes price reaction before announcements stronger. That reaction produces a reliable technical analysis signal. By using Indonesian stock market data, the results show that (1) technical analysis signal generates bigger (lower) return for late (earlier) reporting, and (2) reporting lag positively affects the performance of technical analysis signal that emerge before annual earnings announcements. These findings indicate a tendency of bigger information leakage for companies that delay earnings announcements. It contributes to building a bridge between technical analysis and earnings-announcement timing studies.
Owners’ integrity, customers’ relation, and focused attitude as strategiies of family business sustainability and growth: an empirical study John Tampil Purba; Jacob Donald Tan
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1433

Abstract

Asian Development Bank Institute reported that the contribution of Micro, Small and Medium Enterprises (MSMEs) to the Indonesian GDP is 57.8% and the contribution to total employment is 97.2%. MSMEs in Indonesia are almost owned by families. According to Family Firm Institute in 2016, 72% of all businesses in Indonesia’s private sector are run by family businesses, and while most of the MSMEs started out as family businesses, many successful entrepreneurs come from family business background.  This empirical study is based on 3 family business cases that have been expanding in terms of its sales and operations throughout more than 10 years. The method used in this study is qualitative research by exploring the strategic management to sustain the family businesses through owners’ integrity, customers’ relations, and focused attitude in their vocations.  As the family businesses are currently in transition of passing the torch to the next generation, their sustaining strategies have to be extended.
INTENTION TO PURCHASE THE PRIVATE LABEL BRAND: THE ROLES OF FINANCIAL RISK PERCEPTION, PRICE, AND VALUE CONSCIOUSNESS FOR CONSUMERS OF HYPERMARKET IN SURABAYA Veronika Rahmawati
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.v16i1.129

Abstract

The consumers perception towards private label is considered important and therefore, it shouldbe understood by the retailers. This is true when related to the price and quality of private labels.In addition, these factors are the main consideration when the consumers purchase the privatelabel. This research focuses on investigating the effect of financial risk perception on value consciousnesswith price perception as moderating variable which is moderated also by purchaseintention to private label. The criteria for the sample consist of such as women of 25 years oldwho shopped and bought private label in hypermarkets. This covers 150 respondents selectednon-randomly. The results show that financial risk perception and value consciousness influencepurchase intention. But, the price perception is not the moderating variable between financialrisk perception and value consciousness. Thus, it can be concluded that price perception is notthe moderating between financial risk perception and value consciousness toward purchase intentionfor private label brand for the consumers in hypermarkets in Surabaya.
The mediating effect of life complexity and dynamic, and work-life conflict on the effect of motivation on continuance commitment and quality of life of female factory workers in Jabodetabek Sylvia Diana Purba; Christine Winstinindah Winstinindah
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.v19i1.540

Abstract

Motivation arising due to the need can be a factor that increases continuance com-mitment to an organization, which is expected to have an effect on the improvement of the quality of life. This research was conducted on 126 female factory workers who are already married and have children. This study aims to examine the mediating effect of life complexity and dynamic and work-life conflict on the effect of commit-ment on continuance commitment and quality of life of the respondents. The results could not prove the significant influence of motivation on the quality of life, either directly or through the mediation of life complexity and dynamic, work life conflict and continuance commitment. Despite a high-perceived value, motivation has no significant positive effect on the quality of life of female factory workers. Other re-sults found in this study show the direct influence of motivation in improving con-tinuance commitment, in which the influence is significant and strong. Meanwhile, life complexity, dynamics, and work-life conflict, as the mediating factors, also have significantly and positively weak influence.
Non cash payment and demand for real money in Indonesia Wasiaturrahma Wasiaturrahma; Yuliana Tri Wahyuningtyas; Shochrul Rohmatul Ajija
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.v22i1.1575

Abstract

Non-cash payments in Indonesia are currently developing rapidly. The development of the form of money from just paper money and coins into an electronic money is predicted to have an effect on real money demand, not only in Indonesia. The use of electronic money in Indonesia itself continues to increase especially supported by technological developments. The purpose of this study was to analyse the effect of non-cash payments on real money demand in Indonesia. The method used is Error Correction Model (ECM) using secondary data from 2010 to 2015. The independent variable is the amount of money circulated by Bank Indonesia, and the independent variables used are the value of debit / ATM card transactions, credit cards, and e -money. The results indicate that in the long run credit cards have a significant negative effect on cash circulation in the community, while debit cards have a significant positive effect and affect cash. While in the short term, credit cards and e-money are not significant for cash, and only debit cards only have a significant effect on cash.
The impact of AC-Free Trade Area on the performance of industrial sectors in Indonesia Eko Wahyudi; Budiono Budiono
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

Abstract

ASEAN-China free trade has an impact on economic performance among sectors in Indonesia. One of the sectors affected by the free trade is the industrial sector that is the largest contributor to national income sector in Indonesia. This study is intended to explain the impact of the ASEAN-China free trade on the performance of the industrial sector in Indonesia. This is a descriptive qualitative research aimed to qualitatively analyze and describe the impact of the ASEAN-China free trade on the industrial sector in Indonesia. It can be concluded that the performance of the industrial sector has decreased during the implementation of the ASEAN- China free trade.  This is indicated by (1) the contribution of industrial sector to GDP which decreases and the contribution to employment has no significant change, (2) the industrial sector grew on average per year lower than the average growth of GDP, (3) the contribution of the industrial sector in Indonesia's total exports tend to decrease too. Industrial exports grew on average per year lower than the growth of total exports, (4) the contribution to total imports of industrial products Indonesian non-oil imports increases. Imports of industrial products experienced average growth per year which is higher than the growth in total non-oil imports, (5) the percentage of realization of investment (both domestic and FDI) in the industrial sector to total investment in Indonesia also tends to decrease, (6)  the percentage of bank extended credit  to the industrial sector tends to decrease .
The Impact of Firm Performance on Annual Report Readability: Evidence from Listed Firms in Ghana Shuibin Gu; Regina Naa Amua Dodoo
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.v22i3.2097

Abstract

Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders’ view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm performance on annual report readability. The study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. By applying the fixed and random effect method, the Hausman test was conducted to select a suitable method, the result based on the random effect method states that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness which confirms the main result. This result implies that there are other determinants and factors that influence annual report readability rather than firms or managers manipulating financial reports to win investor sentiment.

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