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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
 34   35   36   37   38 
The effect of fundamental and technical variables on stock price (Study on manufacturing companies listed in Indonesia Stock Exchange) Eva Dwi Astutik; Surachman Surachman; Atim Djazuli
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.356

Abstract

A capital market is any trade in securities which are called stock exchanges. In the capital market, the sellers and buyers meet in order to raise capital. More specifically, stock price used by investors is one of the important information before deciding investment. Therefore, the investors must have guidelines when investing to be done. This study aims to analyze the effect of fundamental and technical variables on stock prices. The variables used in this study are Debt Equity Ratio (DER), Return On Equity (ROE), Price Earnings Ratio (PER), Interest Rates (IR), and Exchange Rates (ER). Data analysis was performed on 45 manufacturing companies listed in Indonesia stock Exchange during 2007-2011 by using multiple analysis regression. The results showed that Return on Equity, Price Earnings Ratio and Exchange Rate have positive effect to stock prices, but Debt to Equity Ratio and Interest Rates has no effect on stock prices. The practical implication is that in determining stock prices not only from the company's internal factors, but also from external companies.
The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia Yohanes Maria Vianey Mudayen; Herry Maridjo
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.v20i2.878

Abstract

This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia. This study uses panel data with the number of runs 528 pieces of data that includes 33 provinces in Indonesia period 2000-2015. The data were taken from the Central Bureau of Statistics (BPS) and Bank Indonesia. They were analyzed using a multiple linear regression analysis. The results show that tax revenue sharing fund and natural resources revenue sharing fund impact positive and significant on the income disparity among the provinces in Indonesia, while the general allocation fund, special allocation fund, institutional transformation, and the local revenue do not significantly affect the income disparity among the provinces in Indonesia. Tax and natural resources revenue sharing fund are actually exacerbating the gap of income distribution among regions in Indonesia. The implication of this study is that the government needs to review the allocation mechanism of General Allocation Fund, Special Allocation Fund, Tax Revenue Sharing Fund and Natural Resources Revenue Sharing Fund in order to serve as an instrument of fiscal capacity equalization of each region as well income distribution equalization among regions in Indonesia. The local government needs to continue improving the local revenue through the optimization of local tax revenue, regional retribution, profits of Regional Owned Enterprises, and other legitimate acceptances.
Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age Sri Lestari Kurniawati; Wiwik Lestari; Linda Purnama Sari; Titis Puspitaningrum Dewi Kartika
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2374

Abstract

This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the Structural Equation Model (SEM). The results show that creating a conducive pre-condition/situation, Sharia governance principles, and ethics, and code of conduct have insignificant influence on SMEs' performance. In contrast, maqasid al-shariah has a significant influence on the performance of SMEs. Besides, the results also show that gender positively moderates the influence of ethics and code of conduct on the performance of SMEs. In contrast, age negatively moderates the influence of the creation of conducive pre-condition/situation and ethics and code of conduct on SMEs' performance. The results of this study are expected to be used as input for SMEs to improve their performance. SMEs need to understand the Sharia governance indicators and increase their understanding of maqasid al-shariah in running their business.
CORPORATE GOVERNANCE PRACTICES, SHARE OWNERSHIP STRUCTURE, AND SIZE ON EARNING MANAGEMENT Hadi Sirat
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.67

Abstract

This study tries to analyze the effect of corporate governance practices, ownership, and firmsize on the amount of earnings management. It was conducted in the companies listed in IndonesiaStock Exchange. Ownership structure can be divided into institutional ownershipand family ownership, firm size which were measured by market capitalization. The corporategovernance practices were measured using three variables (quality audit, the proportionof independent board, and the existence of audit committee). Multiple-regression was employedfor analysis with the empirical data from 117 samples of manufacturing companieslisted in the Indonesia Stock Exchange. It was found that company size and family ownershiphave a significant influence on the amount of earnings management. The larger the company,the smaller management is on average earnings and earnings management in the firms withhigh family ownership. Those that are not a corporate conglomerate are higher than averageearnings in the management of other companies. The practice of corporate governance andinstitutional ownership variable did not have significant effect on the amount of profit madeby company management.
TECHNICAL AND SCALE EFFICIENCY OF SYARIAH BANKING IN INDONESIA: DATA ENVELOPMENT ANALYSIS APPROACH Endri Endri; Henny Ritha; Puji Hadiyati
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 1 (2010): April 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.418

Abstract

So far, efficiency tends to be a very important issue for discussion. Therefore, such a topic needs attention. This is crucial when it is related syariah banking industry development. In that case, the best performance of shraiah banking can be reached sot hat it has high competitivepower in national banking industry. Besides that, it is also expected to be able for expandingthe market share. Using the non-parametric method of Data Envelopment Analysis (DEA), this study investigates the recent efficiency of the Islamic Banking operations in Indonesia over the period 2005 to 2007. The attributions of technical efficiency (utilization of capacity) and scale efficiency (optimality of scale achieved) are identified. The principal findings for the period under study indicate that technical and scale efficiency scores are improving but not optimal 100% during research period. The findings provide useful guidelines for policy implications and may also assist banks concerned with their strategic planning with regard to the future of Islamic banking
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
The effect of political products on the decision to choose political party through the role of the candidates of legislative members as mediating variable Suwignyo Widagdo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.507

Abstract

This study attempts to analyze; 1) the effect of political product on the decision to choose the candidate of legislative member; 2) the effect of political product on the decision to choose political party; 3) the effect of the decision to choose the candidates of legislative members on the decision to choose political party; and 4) the role of mediating variable of the decision to choose the candidate of legislative member on the affect the decision to choose political party. The data were analyzed using inferential statistical analysis of Generalized Structured Component Analysis (GeSCA). It shows that 1) the political product has an effect on the decision to choose the candidate of legislative member; 2) the mediating variable of the decision to choose the candidate of legislative member plays a very important role for the constituents in taking the decision to choose political party. However, of the existing three indicators, only personal characteristic can explain the strength of the effect of political product on the selection of political party. Yet, the second hypothesis test result shows that the path coefficient is significant and provides evidence that the second hypothesis is accepted. The decision to choose political party is increa-singly stronger as a result of the decision to choose the candidate of legislative member which is in accordance with the expectations of voters. Acquisition of the party vote will increase after the constituents know the candidates proposed. The higher the popularity and quality of the candidate is, the greater the electoral gains of a party.
Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Rediyanto Putra; Sumadi Sumadi; Rahma Rina Wijayanti; Berlina Yudha Pratiwi; Oryza Ardhiarisca
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.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
THE SYNERGY OF FISCAL AND MONETARY POLICY FOR REAL SECTOR Ika Permatasari; Hendry Cahyono; Dwi Wulandari; Hadi Sumarsono
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.v16i3.218

Abstract

One of the causes of low growth and the real sector's contribution is economic policy, both fiscaland monetary that is lesssupportive of the economic actors in the real sector. From the fiscalside, the budget magnitudescan be seen to the realsector (e.g. Agriculture) that is less than 5percent. The funds are still skimpy that assessed itis difficult todevelop the agricultural sector.From the monetary side, the interest rate is judged still too high and cause economic actors inthe real sector is quite difficult to get capital access. This study aims to find synergies betweenfiscal and monetary policy to support the real sector. This research was using Analytical Hierarchy Process (AHP) through the distribution ofquestionnaires to respondents of SME in Surabaya. The results showedthat interest rate and capital accessto financial institutions are factorsconsidered by SME in obtaining credit (monetary policy). On the other hand, raw materials subsidies and fuel are also a major concern for them to increase production output (fiscal policy).
The effect of job stress and job motivation on employees’ performance through job satisfaction (A study at PT. Jasa Marga (Persero) Tbk. Surabaya - Gempol branch) Noermijati Noermijati; Diana Primasari
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.v18i2.450

Abstract

Job stress and motivation has a critical role to enhance female employee performance. The research attempts to analyze the direct effect of job stress and motivation on employee performance, and indirect effect of job stress and motivation on employee performance through job satisfaction. This research involves 108 married female employees, with minimal one year working period, as the population and respondents (census sampling). Using Path analysis, it was found that job stress have significant negative effect on employee performance. Motivation has a significant positive effect on employee performance. Job stress does not have an effect on job satisfaction. Motivation significantly positive influences job satisfaction. Job satisfaction significantly influences employee performance. Job stress does not have indirect effect on employee performance through job satisfaction. Motivation has an indirect effect on employee performance through job satisfaction. Motivation has the most important role to enhance employee performance. As an implication, company must give more attention and enhance employee motivation, especially on fulfilling self actualization need.

Page 36 of 105 | Total Record : 1049

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