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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
Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Dekeng Setyo Budiarto; Ervana Vivianti; Rani Eka Diansari
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.v23i3.2463

Abstract

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic
TRANSFORMATIONAL LEADERSHIP IN THE EFFORTS OF INCREASING MOTIVATION, PERFORMANCE, AND JOB SATISFACTIONS AT PT BANK MANDIRI TBK Marnis Atmojo
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.v15i2.80

Abstract

Transformational leadership is assumed to be influential in any company. It has some vitalrole in increasing motivation, performance, and job satisfaction. This study attempts to findout all the influences of transformational leadership in the company. The respondents areemployees of PT. Bank Mandiri Tbk at Pekanbaru, spreading to into eleven regional/branchoffices, with 102 middle managers. Interview and questioner were used with the measurementscale of 1-5. The study uses Structural Equation Model (SEM) and AMOS 17.0. It shows that:(1) Transformational leadership can provide significant influence and positive through employeesmotivation. (2) While transformational leadership influences insignificantly the employeesperformance. (3) Employees motivation can provide and positive significant on employeesperformance. (4) Employees performance has relationship with job satisfaction andhas significant and positive influence.
Information quality, homophily, and risk propensity: Consumer responses to online hotel reviews Sony Kusumasondjaja
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.v18i2.451

Abstract

Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites among consumers at the moment. There are some previous studies discussing consumer trust on hotels being reviewed on online review sites, but the roles of information quality, homophily, and consumer risk propensity as antecedents of trust and online purchase intention are still questionable. The purpose of this study is to investigate how information quality, homophily, and consumer risk propensity affect consumer trust on hotels being reviewed on online review sites and on intention to make a reservation. A survey involving 430 young travelers from 16 countries was conducted in popular tourist destination. Results confirm that information quality influences consumers’ trust on hotel being reviewed and intention to make reservation. Moreover, consumer online trust is also found to affect intention to make reservation.
The Effect of Liquidity Risk, Financing Risk, and Operational Risk toward Indonesian Sharia Bank’s Financing with Bank Size as a Moderating Variable Dea Prastica Alsyahrin; Apriani Dorkas Rambu Atahau; Robiyanto Robiyanto
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.v21i2.1181

Abstract

Islamic banking is growing rapidly in Indonesia, so it needs to be done a lot of studies on sharia banking especially about the influence of risks to sharia financing. The purpose of this study is to analyze of the influence of liquidity risk, financing risk, and operational risk with bank size as moderating variable. This research uses financial statement of Sharia Commercial Bank for 2012-2016 period. By using purposive sampling method, 12 Sharia Commercial Bank were chosen as samples in this study. The data use in this study is panel data. Those data was collected from Sharia Commercial Bank’s website. Data analyzed by using moderated regression analysis. The result shows that liquidity risk, financing risk, and operational risk significantly influenced the financing of Indonesian sharia banking with bank size as it’s moderating variable.
INCREASING THE EMPLOYEES PERFORMANCE THROUGH TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE AT PT. PERKEBUNAN NUSANTARA V RIAU Marnis Marnis
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.v16i1.125

Abstract

The research is conducted at PT. Perkebunan Nusantara V (PTPN V) Riau. It has some objectivessuch as to examine and analyze (1) the effect of transformational leadership and organizationalculture on employee performance, (2) the effect of transformational leadershipand organizational culture on organizational commitment, and (3) the effect of organizationalcommitment on employee performance. The population taken consists of 146 peoplecovering middle managers. The sampling was done by means of census on the entire population.The testing and analysis of the data was done by using structural equation modeling(SEM) with AMOS 7 program. The results indicate that transformational leadership and organizationalculture have a positive and significant effect of employee performance. In addition,the transformational leadership and organizational culture also have a positive andsignificant effect on the organizational commitment. In general, it provides evidence that theorganizational commitment and significant positive have effect on employee performance.
The effect of budgetary participation on the performance of officials with locus of control, job satisfaction, and relevant job information as mediating variables: An empirical study at regional work unit (SKPD) in Palu Chaeranti Muldayani Dewi; Gugus Irianto; Rosidi -
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.v19i1.536

Abstract

The objective of this study is to analyze the effect of budgetary participation on the performance of the officials of Regional Work Units (SKPD) with locus of control, job satisfaction, and relevant job information as mediating variables. The study was done on SKPD in Palu by survey using questionnaires. The sample consists of 40 people selected by using purposive sampling technique. Data were analyzed using multiple regressions and moderating regression analysis (MRA). The results show that budgetary participation significantly affects the performance of the SKPD in Palu. Locus of control (LoC) as a moderating variable does not strengthen the effect of budgetary participation on the performance of officials. Job satisfaction can mod-erate the effect of budgetary participation on the performance of officials. The results also reveal that relevant job information can moderate the performance of SKPD in Palu. Thus, this study proves that budgetary participation supported by job satisfac-tion and relevant job information can build the performance of SKPD in Palu.
The influence of risk perception, risk tolerance, overconfidence, and loss aversion towards investment decision making Nadya Septi Nur Aini; Lutfi Lutfi
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.v21i3.1663

Abstract

This study aims to examine the effect of risk perception, risk tolerance, overconfidence, and loss aversion on investment decision making. The sample in this study were workers in Surabaya and Jombang, East Java. There were 400 respondents taken using a questionnaire through the survey method. This study used PLS-SEM (Partial Least Square-Structural Equation Model) as a data analysis technique. The results showed that risk perception has a significant and negative effect on investment decision making, risk tolerance and overconfidence have a significant and positive effect on investment decision making, while loss aversion has no effect on investment decision making. This research is expected to provide an overview of how to deal with risk in investment and how to avoid behavioral biases in investment decisions making.
MAIsCap-MARKETING ARCHITECTURAL ISOLATING CAPABILITY AS ANTECEDENTS FOR SUCCESS OFNEW PRODUCT DEVELOPMENT Augusty Tae Ferdinand; Kardison Lumban Batu
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.v16i3.227

Abstract

This study is a basic research for fulfilling research gap in New Product Development studies.Even though a new productdevelopment program is a high cost program, the level of success inentering the market is stilllow. This issue rises a question what should beconsidered in arranging ways to increase the success rate of new product development. This study proposes a conceptof MAIsCAp-Marketing Architectural Isolating Capability, together with the concept of Competitive Experience Portfolio and Marketing Resource Flexibility postulated as hold a key role inenhancing the new product development Orgware quality as a prerequisite for enhancing newproduct marketing performance. Seven hypotheses were developed and tested using the datawhich were collected from 355 respondents serving as Product Development Manager and Marketing Manager in Indonesia. Data was analyzed using SEM AMOS 21 Statistical Softwarewhich supported 6 hypotheses. This study indicated that MAIsCap holds a strategic anchor position for strengthening NPD Orgware Quality in enhancing new product marketing performance.
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable Sparta Sparta; Nadya Trinova
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.v22i3.1926

Abstract

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks' credit impairment losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The objects of this study are conventional commercial banks, listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using a purposive sampling method, this study obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive effect on banks' credit impairment losses, whereas procyclicality and IAS 39 adoption in PSAK 55 does not affect the banks’ credit impairment losses significantly. On the contrary, the adoption of IAS 39 in PSAK 55 weakens the positive effect of income smoothing; however, it cannot moderate the effect of procyclicality on the banks' credit impairment losses. The results of this study have implications for regulators' policies to reduce income smoothing practices, maintain financial system stability because the provision for losses from lowering credit scores is too low, accounting policies stipulated by banks emphasize the interpretation and application of standards, and professional judgment and contradictory policies that can cover deficiencies held by financial accounting standards. Another implication is the need for bank managers to anticipate that by 2020, PSAK adopted from IFRS can be useful.
THE RELATIONSHIP BETWEEN DEMOGRAPHIC FACTORS AND INVESTMENT DECISION IN SURABAYA Lutfi Lutfi
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.13

Abstract

The financial literature supports an increasing role for behavioral aspects of investment decision making. Among other factors, demographic factor may influence investors risk tolerance and investment preferences. This paper explores the relationship between demo- graphic factors, such as gender, age, marital status, education, income, and family members, and investors risk tolerance as well as investment preference. First of all, it attempts to reveal the relationship between investors demographic factors (gender, age, marital status, education, income, and number of family) and investors risk behavior (risk seeker, risk averse. Secondly, it tries to see the relationship between investors demographic factors (gender, age, marital status, education, income, and number of family) and types of invest- ment (bank products, capital market instruments, and physical assets). Finally, it endeavors to uncover the relationship between investors demographic factors (gender, age, marital status, education, income, and number of family) and types of investment (bank products, capital market instruments, and physical assets). Using a sample of 84 investors in Surabaya, this study shows that demographic factors explain investors risk tolerance and investment preference. The results also reveal a significant relationship between investors risk toler- ance and their investment preferences.

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