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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
 36   37   38   39   40 
The role of participation in memorable tourism experience: a comparative case of cap go meh festival and linggarjati festival in Indonesia Agus W Soehadi; Eka Ardianto
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.v22i1.1657

Abstract

The study aimed to analyze the role of participation in creating memorable tourism experience in Cap Go Meh festival and Linggarjati festival to create loyal visitors. This study used a questionnaire of 42 questions on 5-point Likert-scale ranged from one to five range (1 = strongly disagree up to 5= strongly agree) to the festival visitors after the event. The data were analyzed using Structural Equation Modelling (SEM) with Confirmatory Factor Analysis (CFA) and the structural model using regression analysis. It showed that the visitors have different motives to attend and take a part in the festival. The group socializationhas a positive effect on participation, which lead to immersion, then influences vivid memory and loyalty in Cap Go Meh  while novelty has a positive effect on participation in Lingarjati vestival, which lead to immersion, then influences vivid memory and loyalty. Practicaly, it implied that this study has the benefit for event manager to understand the visitors characteristics. Cap Go Meh festival can be higher in group socialization. Event manager should facilitate visitors to participate as a group on God Statue parade. In Linggarjati, the visitors gain the novelty of historical site and city history merge with the stage of angklung -traditional music instrument- colossal.
Income smoothing practices and empirical testing using discretionary accounting changes Theresia Trisanti
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 | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Snowball Effect of Interest Rate as a Control Instrument On Inflation Framework Targetingin Indonesia Sriyono Sriyono
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.v19i3.885

Abstract

Afterthe monetary crisisthe government changes its monetary policy strategyby using a new paradigm that Inflation Targeting framework. This new paradigm has been confirmed in Law No.23 of 1999and UUNo3 of 2004as the basis forthe application of Inflation Targeting Framework inIndonesia The purpose ofthis studywas to determine whether interest rates only impact on inflation or even cause greater impact on other monetary variables. It is very important to knowthe impact,by knowing the impact it can avoid unwanted conditions Data of research is collected since 1970 to 2013, hypothesis testing is used econometric models. The main advantages of econometric models for being able to handle the mutual dependence (interdependence). Beside that econometric model is an invaluable tool for understanding the workings of the economic system and  so to test and evaluate policy alternatives andhypothesis testing using multiple regression. The result of this study showed that this study indicate the interest rate turns out not only as an instrument of control of Inflation Targeting Framework but cause a snowball effecton other monetary variables that further strengthen themechanismonInflationTargetingFramework
The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction Atika Jauharia Hatta Hambali
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.v23i1.2233

Abstract

This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire with taxpayers as respondents. The purposive sampling method was used to collect data, with the final results of 93 respondents. The partial least square results for data processing reflect that service quality and collaboration quality are determinants of e-filing user satisfaction, while user intentions only influenced by collaboration quality. Overall, this study can support the model that the success rate of e-filing is determined by user intentions and user satisfaction, which is shown by the net benefits generated from using e-filing systems. This study suggests that the Di-rectorate General of Taxation needs to increase user satisfaction and user intention mainly through collaborative quality.
EFFICIENCY OF NON-LIFE INSURANCE IN INDONESIA Zaenal Abidin; Emilyn Cabanda
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.v14i3.46

Abstract

It is a fact that financial institutions among Asian countries, especially Indonesia, have beendominated by commercial banks. In addition, an insurance market share is only 10 percent ofthe financial market. Yet, the insurance industry is an important partner for the banking industry.This function is to guarantee the risk of banks in distributing credit and supportingthe national economy through the community's fund. This paper evaluates the relative efficiencyof 23 Non Life Insurance companies in Indonesia, using Data Envelopment Analysis(DEA) model. DEA is a management evaluation tool that assists in identifying the most efficientand inefficient decision-making units (DMUs) in the best practice frontier. Empiricalresults show that bigger insurance companies are found to be more efficient than smallerfirms. Moreover, companies with captive market and the company's group with non-captivemarket have relatively the same result. These findings are new empirical contributions toefficiency literature of the insurance industry. The paper also provides policy implicationsfor the Indonesian insurance sector.
Pattern of consumption budget allocation by the poor families Rizal Edy Halim; Imam Wahyudi; M. Budi Prasetyo
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.v18i1.381

Abstract

Various allegations towards the poverty problems are due to the issue of cultural, consumption behavior, social dynamics, and policy support. This study deals with the pattern of communities spending behavior through modeling the allocation of house-hold expenditure using secondary data published by Indonesian Central Bureau of Statistic (BPS) and offers models of household expenditure allocation appropriate and proportional. Allocation model of household expenditure is expected to be one step in formulating policies related to alleviate poverty. Time series analysis was used through modeling, econometric modeling and exposure effects going from the various patterns portrayed in the 2000-2008 period. By using National Economic Survey data (SU-SENAS) period 2000-2008, the study found that the differences in geological structure affect their livelihoods and consumption patterns, such as mountains, valleys, beaches, flood plains, lakes, and so on. The allocation of income of poor households tends to appear dominant in some categories of consumption related to housing and household facilities, various goods and services, clothes, and rice. However, other consumption categories tend not to be a priority for the consumption of poor households. Almost all categories of movement patterns of consumption have almost the same, still increasing from 2000 - 2006, except in 2005 which increased exceeding anomaly in 2006.
Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia Rihfenti Ernayani; Robiyanto Robiyanto; Sudjinan Sudjinan
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.v20i2.1055

Abstract

This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia during 2012-2014 periods. By using purposive sampling, 10 samples of Sharia Commercial Banks were observed on a quarterly basis, and the 120 panel data were gained. The data were analyzed by employing multiple linear regression. The result shows that Deposits have positive significant effects on Profit Distribution Management. Productive Assets Management has negative significant effects on Profit Distribution Management. Rate of Inflation has negative significant effect on Profit Distribution Management. Deposits, Productive Assets Management, Rate of Inflation simultaneously have significant effects on Profit Distribution Management.
The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable Mulyanto Nugroho; Abdul Halik
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.v23i3.2468

Abstract

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.
THE DECISION USEFULNESS OF FINANCIAL ACCOUNTING MEASUREMENT CONCEPT Soegeng Soetedjo
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.v15i2.85

Abstract

The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must be presented in monetaryterm. Yet, the accounting measurement concept of assets and liabilities in this case are themain problem in financial accounting. For that reason, it is important for practitioners, accountingstandard setter, and academician to understand the accounting measurement conceptclearly. This study analyzes the influence of the investors/analysts understanding on the accountingmeasurement concept, length of experience, type of financial service industry, type oftransaction instrument, and character of the job for decision making on the basis of accountingmeasurement concept. Beside, it also provides inputs to accounting standard setter regardingthe role of accounting measurement concept in decision making by user of accounting information,especially investors. The result indicate that the decision making based on accountingmeasurement concept generally to be considered to invest and is influenced directly by understandinginvestor/analyst on the accounting measurement concept, length of experience, type offinancial service industry, type of transaction instrument, and characteristic of the job.
Development formulation of crafts weaving batik ikat East Java: Strategic block and interconnection Didiek Tranggono; Jojok Dwiridhotjahjono; Maria Indira Aryani; Resa Rasyidah
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.v18i2.445

Abstract

Batik tenun ikat has been the traditional legacy in some areas of East Java. This research is based on the findings and analysis on batik tenun ikat in Kediri and Lamongan. The data were collected from observation, in depth-interview, and printed documentations. The SWOT analysis showed that batik tenun ikat in Kediri and Lamongan got the position number two (2). Thus, the priority strategies are 1) extending partnership, 2) diversification of products and 3) e-marketing and integrated one-web destination. In applying those strategies the need of implementation of strategic block and interconnection is inevitable. Strategic blocs and interconnection would deeply increased the connectivity among the actors and hence between the economic elements.

Page 38 of 105 | Total Record : 1049

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