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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 542 Documents
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The performance of MSMEs of Gresik based on maqasid sharia Malik, Ahmad Dahlan; Darussalam, Andi Zulfikar; Trisnowati, Yanuar
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1244

Abstract

The purpose of this research is to know the performance and activity of UMKM in Gresik, East Java from maqasid syariah side, which based on the principle of maqasid syariah can give welfare (maslahah) to society wide. Therefore, whether the performance and activities undertaken by SMEs according to the principles of maqasid syariah especially SMEs in Gresik. Micro, small and medium enterprises (MSMEs) are business actors that directly touch the community so that it has a very important role in the absorption of manpower and regional income and the economy widely. Although MSMEs have fundamental problems mainly on internal and external issues such as limited capital, human resources, business network and market penetration, business climate, facilities and infrastructure, short life time product, market access, and free trade. This research was conducted in three stages. The first phase of the exploration aims to provide initial insight, research design, and test theoretical framework through pilot study and interview on UMKM Gresik. The second phase is a survey of MSME Gresik to form the basis of generalization. And the third stage is a case study on SMEs Gresik sample to explore relationships and relevant results on the performance and activities of MSMEs with maqasid sharia.
A paradox: employee development and intention to turnover Yulianti, Praptini; Margaretha, Cecilia
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1252

Abstract

Employee development program aims to strenghten talents and as a optimal retention program. Development program which is not followed by interesting career development opportunities can be occured turn over intentions. Employability Paradoxs is an employee development program which brings   increasing turn over intentions risk. This paradoxs occurs if employee who gets  improvement on their competency does not have good career opportunity in organizations. The objectives of this study examines internal and external employability as of mediating the relationship between human resource development with turn over intentions. The relationship between perceived internal and external employability with turn over intentions is moderated by Job autonomy. This study is a quantitative study by distributing questionnaires to 108 employees of beauty services companies in Surabaya. The result of this study is that employee development has no direct effect on turnover intenions, perceived internal and external employability fully mediates employee development related to turn over intentions. Job autonomy strengthen the perceived internal employability relationship with turnover intentions and job autonomy lowered the perceived external employability relationship with the turnover intention.
The implementation of IFRS in Indonesian Islamic accounting Arwani, Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
The Role of Information in Strategic Planning and Decision Making: Overview on Economic Organizations in Oman AlHijji, Khalfan Zahran; AlHarrasi, Nabhan Harith; Alissaee, Huda Salem
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1278

Abstract

This study aims to investigate the issue of the role of information in strategic planning and decision making in Omani economic organizations. It also attempts to understand the process and the importance of information in decision making. A qualitative method was applied to achieve the study objectives. Thirty participants from eleven organizations were selected for in-depth interviews. Nineteen of the participants are general directors, seven are directors, while the rest are advisors at their organizations. All interviews were analyzed by using thematic analysis. The results show that Omani government economic organizations usually take two types of decisions: technical routine decisions that are regularly made by managers and other decision makers and strategic decisions directed toward achieving the future aspirations of the organization. The type of decision is affected by the level of management and time of making the decision. Participants form different economic organizations are agreed that there should be a clear strategy for making and evaluating decisions, starting from gathering and analyzing relevant data and following through to implementation of the final decision.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
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.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
The fraud portrait in budget planning by the regional government apparatus Indriani, Nova; Alim, Moh Nizarul; Haryadi, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1374

Abstract

This study aims to identify the existence of fraud that appears in the practice of budget preparation. It is a case study conducted in Blue Zone Regional Device by using participant observation method. The informants were the financial managers. The results showed that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff, and exchequer. Besides that, fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do their jobs (rationalization)
Analysis of the success factors for MSME succession in Surabaya: A principal component analysis ., Candraningrat; ., Oktaviani; Suhandiah, Sri -
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1381

Abstract

This study aims to find success factors for succession in family-based MSMEs in MSMEs in Surabaya, Indonesia, where Surabaya is a metropolitan city that allows entrepreneurs to develop and be sustainable for the next generation of family businesses. The research method used is factor analysis which is an analysis technique that forms the latent variables that have not been determined before the analysis, the results of anilisation will find any factors that influence the success of succession in MSMEs. Sample in this study amounted to 100 MSMEs of family businesses that could be met in Surabaya or incidental sampling, while respondents in this study were second generation family business owners. The method of data collection is a survey with a questionnaire instrument that has been tested for validity and reliability. The data analysis technique used is the Principal Component Analysis Factor Analysis with SPSS software. The results of this study found that six factors that determine the success of succession in MSMEs in the city of Surabaya are succession preparation procedures, successor characteristics, readiness of previous generations, communication in the succession process, relationships between family members, and introduction to the business environment. This research is expected to provide references on the sustainability of family business to the next generation in the city of Surabaya, East Java, Indonesia.
Audit committee characteristics and earnings management practices Nelwan, Melinda Lydia; Tansuria, Billy Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1400

Abstract

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.  On the contrary, studies in Indonesia were arguably outdated and shorter in period.  This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices.  However, it was found that audit committee expertise did not affect earnings management practices.  The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices.  However, the accounting and/or financial expertise does not determine the effectiveness of the audit committee’s monitoring role.
Current account determinants in ASEAN 6 Ariyani, Novi; Priyanto, Fajar Wahyu; Yuliati, Lilis
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1419

Abstract

This study aims to analyze the factors that influence the export activity in the ASEAN region countries such as Indonesia, Singapore, Thailand, Malaysia, Philippines and Vietnam during 2001 - 2016 by using annual data. The factors that influence gross domestic product (GDP), interest rate, foreign direct investment (FDI) and exchange rate. The method used in the research is panel Vector Error Correlation Model (PVECM). The results show that Gross Domestic Product (GDP) negatively affects the current account in the short term. The interest rate variable negatively affects the current account in the long term. The Foreign Direct Investment (FDI) variable negatively affects the current account in the long term. Furthermore, the exchange rate variable negatively affects the current account in the long term.
Owners’ integrity, customers’ relation, and focused attitude as strategiies of family business sustainability and growth: an empirical study Purba, John Tampil; Tan, Jacob Donald
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

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.

Page 33 of 55 | Total Record : 542

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