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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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Current account determinants in ASEAN 6 Novi Ariyani; Fajar Wahyu Priyanto; Lilis Yuliati
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.v21i2.1419

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.
INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY Kautsar Riza Salman; Bayu Sarjono
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.v16i2.188

Abstract

This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers compliance.
Is the effect of a political event more pronounced for government controlled firms? Irwan Trinugroho; Aurio Fajrin; Sutaryo Sutaryo
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.v19i2.629

Abstract

This study investigates market reaction to a political event, which is the presidential election of Republic of Indonesia in 2014 by studying 387 publicly traded firms in the Indonesia Stock Exchange. It employs event study method to measure the information content of this event. By going deeper, this study looked at the effect difference between government controlled firms (partially privatized firms) and private firms. The results show that there was a significant abnormal return around the event date. The negative abnormal return one day before the election date, which was followed by rebounding one day after the event, indicate that investors consider that the election had been done well particularly with respect to the political stability and security. Moreover, this paper reveals that the effect of presidential election is more pronounced for government-controlled firms than private firms. Government controlled firms may be more susceptible to political event.
Millennia’s impulsive buying behavior: does positive emotion mediate? Choirul, Achmad; Artanti, Yessy
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.v22i2.1738

Abstract

Indonesian buying behavior, especially on generation Y or millennialism, tends to be impulsive, and the rapid development of the retail fashion business allows marketers to learn and formulate the strategy. As a group of people, millennialism is a potential market segment. This study tries to investigate the role of hedonic shopping motives, fashion involvement, and store atmosphere toward positive emotion and impulsive buying. The study also tests the mediating role of positive emotion. Judgmental sampling was employed to collect data from 220 respondents of millennialism in Surabaya, and the relationships were analyzed using path analysis. The study confirms that hedonic shopping motives have no significant effect on impulsive buying, whereas both fashion involvement and store atmosphere have a significant effect on impulsive buying. All hedonic shopping motives, fashion involvement, and store atmosphere have a significant effect on positive emotion. On the contrary, positive emotion has no significant effect on impulsive buying. It also does not mediate the effect of hedonic shopping motivation, fashion involvement, and store atmosphere towards impulsive buying. This study provides novel and useful insights into the complex impulsive buying by millennial by expanding the application of both fashion involvement and store atmosphere for fashion marketers.
Individual investors behavior in decision making on securities investment in Indonesia Stock Exchange (ISE) Dihin Septyanto; MF. Arrozi Adhikara
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.v17i2.302

Abstract

This study tests the benefits of investment in financial information, sophisticated and rational attitude, and risk preferences of investors on utility maximization in investment decision-making process. This study is clear causality with the survey on the opinions, attitudes, experiences, or characteristics of the study individual subjects. Time dimension is one shot study on 182 investors. Data analysis was done using Structural Equation Modeling (SEM) with AMOS program. It shows that the benefits of financial information does not affect the investment intentions; Subjective norms positively affect the investment intentions; Subjective norms have positiveinfluence on belief revision; usefulness of accounting information has positive influence on the perception of systemic risk; positive belief revision affects investment intentions, and systematic risk perception negatively affect the investment intentions. They become sophisticated investors and irrational because it does not utilize the information in the financial statements of the stock investment decisions. They risk averter because when they have a positive attitude towards risk stocks, investors avoid acting in investment intentions.
Industrial Structure, Demographic Pattern, and Indonesian Current Account Ni Putu Wiwin Setyari; Ida Bagus Putu Purbadharmaja; Ni Luh Karmini
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.v19i3.619

Abstract

The new trade theory shows the interaction between capital intensity, reflects the comparative advantages of a country as well as the industrial structure, and international capital flows. One main proposition stated if a country has high capital intensity in their industrial structure, and changes tends to be capital intensive, foreign capital will flow into the country because the domestic savings position become lower than investment needs. It can explain why international capital flows from developing countries to the developed countries that are relatively rich in capital. This study attempted to examine the consistency and reliability of the theory in the context of Indonesia. The important thing here is the existence of different viewpoints in assessing the phenomenon of the current account balance. The model used is the restricted error correction mechanism in Autoregressive Distributed Lag (ECM-ARDL) approach. The result indicates that both industrial structure and demographic pattern are affecting Indonesian current account significantly. Specifically, capital intensity negatively affects Indonesian current account. This indicates the higher capital intensity, which means the greater tendency to capital-intensive industry structure, leads to higher current account deficit. The analysis also highlights the importance of demographic pattern in determines Indonesian current account through their impact to savings – investment position.
The Determinants of Capital structure in Ethiopian Private Commercial Banks: A Panel Data Approach Abdu Mohammed Assfaw
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.v23i1.2223

Abstract

A wrong capital structure decision causes business frailer. However, still, what determinants optimal capital structure decision of companies remain the puzzles of many research scholars. This study is, therefore, aimed to investigate the determinants of the capital structure decision of private commercial banks in Ethiopia. The secondary data were obtained from audited annual financial reports of ten private commercial banks and the National Bank of Ethiopia covering the period of 2010-2018. The panel data were analyzed with a clustered robust random effect regression model. The study reveals that there is a significant positive relationship between earning volatility, size of banks, and taxation with leverage while profitability and asset tangibility are found to have a significant negative effect on the banks' leverage decision. The empirical findings of the study imply that the two capital structure theories, static trade-off and pecking order, are essentially explaining the capital structure decision of Ethiopian private commercial banks. Private commercial banks in Ethiopia should pay due attention to the microeconomic variables without overlooking the macroeconomic condition while articulating their optimal capital mix which can minimize the weighted average cost of capital and enhance the value of the company.
SMALL, MEDIUM, MICRO ENTERPRISES, AND FINANCIAL GROWTH CYCLE Elok Pakaryaningsih
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.51

Abstract

Research on small, medium, and micro-sized enterprises (SMMEs) is considered interesting.This study attempts to examine the existence of external financing on micro, small and mediumenterprises in Jogjakarta, especially to support the existence of The Financial GrowthCycle Model proposed by Bergel and Udell (1998). This model argues that, as the enterprisesgetting mature in terms of age, size and published information, the external financings aregradually employed. Besides that, this study also examines the policy implication regardingthe existence of Financial Growth Cycle Model. Using multinomial logistics regression, 100of micro, small, and medium sized-enterprises in Jogjakarta are analyzed. The result showsthat micro, small and medium-sized enterprises in Jogjakarta have a high tendency to useinternal financings rather than external ones. This evidence is due to the major characteristicsof the sample, which they are considered under developed or immature. Moreover, theresults suggest that the Financial Growth Cycle Model is supported. The result also suggeststhat microfinance institution should follow three strategies to provide source of capital.Those strategies are market segmentation, loan portfolio, and assisting program for SMMEs.
Relationship model among sport event image, destination image, and tourist satisfaction of Tour de Singkarak in West Sumatera Ratni Prima Lita
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.v18i1.386

Abstract

Sport events Tour de Singkarak (TDS) can increase tourist arrivals to West Sumatera. At least at the time of execution, the majority of participants and team supporters (sports tourist) brings the families. Although there are claims about the arrival of tourists, it requires to see the impact of sports events TDS and comprehensive long-term basis to the West Sumatera image as a tourist destination (destination image) and its impact on tourist satisfaction. This study re-conceptualizes the interconnec-tedness among sport event image, tourist destination image, perception and the effect on tourists satisfaction. The investigation on this interconnection is expected to reveal empirically tested model. As an explanatory in nature, this study uses explanatory survey and cross sectional data. In total of 100 spectators of Tour de Singkarak in West Sumatera, they got involved in survey and they were taken by convenience sam-pling technique. Analysis of this data was done by using variance based structural equation modeling. It was found that sport event image and destination image signifi-cantly affect the satisfaction of spectators of Tour de Singkarak.
The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange Dana Puspita Rahmawati; Lulus Kurniasih
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.v20i3.1068

Abstract

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms’ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This research was conducted in the non state-owned companies and non financial companies listed on Indonesia Stock Exchange in 2012-2015. This study used a purposive sampling method for getting the sample. Multiple regression analysis was used as the main analysis and the results show that timely loss recognition is affected by audit quality and firm size. However, this study finds that IFRS implementation, profitability, and growth don’t have significant effect on timely loss recognition.

Page 33 of 105 | Total Record : 1049

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