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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
 37   38   39   40   41 
Analysis of the success factors for MSME succession in Surabaya: A principal component analysis Candraningrat .; Oktaviani .; Sri - Suhandiah
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.v21i2.1381

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.
INTERDEPENDENCY GROUP MODERATION AND THE RELATIONSHIP BETWEEN PROCEDURAL FAIRNESS AND AUDIT PERFORMANCE Ardianto Ardianto
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.v16i1.130

Abstract

This study is an experiment analyzing the subjects of the audit assignment group. This studyfocus on the dynamics in the aspects of behavior, especially the behavior which is related tothe relationship between the procedural fairness felt by the assignment group and the auditperformance. The method used is the basis of goal setting theory and valence instrumentalityexpectancy theory. Besides that, this study also tests the effect of the interdependence moderationon the relationship between group fairness and audit performance. By using defensetest with ANOVA, it provides result that interdependency moderation in the relationship betweenfairness and audit performance is high. This shows that procedural fairness felt by theteam influences the audit performance. The degree of the fairness effect on the audit performanceis also proved to be significantly influenced by the degree or level of interdependencyamong the groups.
The value relevance of environmental emissions Melinda Lydia Nelwan
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.v19i1.534

Abstract

This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environmental emissions provide incremental information to accounting earnings in pricing companies stocks. It is done among the complete set of industries covered by Toxics Release Inventory (TRI) reporting for the period 2007 to 2010. Using Ohlson model but modified to include different types of emis-sions, it is found that ground emissions (underground injection and land emissions) are value relevant but other emission types (air and water and transferred-out emis-sions) appear to not provide incremental information in the valuation model. The result in this study raise concerns that different types of emissions are assessed differently by the market, confirming that studies should not aggregate such measures.
A paradox: employee development and intention to turnover Praptini Yulianti; Cecilia Margaretha
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.v22i1.1252

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.
Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam Viet Ha TRAN VU; Anh MAI; Cam Tu DOAN
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.v17i1.262

Abstract

This study focuses on the appraisal of firms performance and on its representation and reporting. Using interviews and inquiries in firms operating in the cement industry in Vietnam, two points are investigated. First, whether firms top executives consider that firms sustainable performance may include economic, social or environmental performance that is not integrated in financial statements. The theoretical framework is the stakeholder theory complemented with the institutional theory. Second, whether economic, social and environmental performance should be disclosed to answer the expectations of the various stakeholders. Therefore, our research contributes to corporate governance studies by focusing on reporting dedicated to all the stakeholders.
Institutional Ownership, Newly Appointed CEO, and Dividend Initiation Rahmat Setiawan; Erry Wisudawan Pradana
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.v22i3.1725

Abstract

The purpose of this study is to examine the effect of institutional ownership on dividend initiation with newly appointed CEO holding a role as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange. This research used a logistic regression model and Moderated Regression Analysis (MRA). The data were obtained from the public company's Financial Report and Annual Report published in the 2012-2017 period. Dividend initiation is the dependent variable measured using dummy variable, and institutional ownership is the independent variable proxied by the percentage of shares held by institutional investors. Newly appointed CEO is the moderating variable. The result shows that institutional ownership has a significant positive effect on dividend initiation and the newly appointed CEO strengthens the positive effect of institutional ownership on dividend initiation. It is advisable that the companies should improve their corporate governance’s quality by increasing the degree on institutional ownership.
ASSESSING PROFIT EFFICIENCY OF ISLAMIC BANKS IN INDONESIA: AN INTERMEDIATION APPROACH Bambang Agus Pramuka
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.21

Abstract

Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. This study investi- gates the profit efficiency of Islamic banks in Indonesia. The Stochastic Frontier Approach (SFA) was adopted to evaluate monthly data released by full-fledged Islamic banks and Is- lamic window banks in Indonesia. The period of observation was March 2003 until March2009. The efficiency of Islamic banks was assessed by employing the intermediation ap- proach. Hypotheses concerning the relationships of the input and output variables were pos- ited and tested. The result of the study indicated those full-fledged banks are more efficient in generating profit than their counterpart, Islamic window banks. The finding of this study highlights crucial information regarding the efficiency of Islamic banks in developing coun- try. Islamic banks should continuously increase the amount of third party fund and financing volume and make it more efficient in generating profit. In addition, Islamic bank efficiency may have a great influence on the Indonesian government policy, which is expected to be in favor of the industrial sector instead of the monetary sector.
Merton model as predictor of failure probability of public banks in Indonesia Firman Pribadi; Susanto Susanto
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.v17i3.361

Abstract

This research attempts to use Black-Schole-Merton (BSM) model based on market approach to predict default probability of publishing bank in Indonesia. This is done by using stock prices and financial report. In this effort, this study estimates the neutral risk and default probability for the publish bank. The result showed that option model can predict default status more with accurate event long before default information was published for public. It can be studied from the case of Bank Century that has been imposed as a failure bank, in which it is known as bailout bank by the Indonesian government. The model does not only provide the ordinal ranking for the bank sample but also the good early warning prediction for the public. The probability estimation based on the option model can be an innovative model to measure and manage credit risk on the future for predicting probability default in Indonesia.
The Impacts of Fundamental and Macroeconomic Factors on the Stock Price of Oil Palm Plantation Companies in Indonesia Stock Exchange (IDX) Resi Ayudya; Anik Suwandari; Rudi Hartadi
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.v20i2.847

Abstract

The oil palm plantation companies in this study were the selected companies listed on the Indonesia Stock Exchange. This study aimed to determine the impacts of fundamental and macroeconomic factors on the stock price of the oil palm plantation companies in IDX. The determination of the research area was based on the designed method (purposive sampling) consisting of PT Astra Agro Lestari Tbk, PT PP London Sumatra Indonesia Tbk, and PT Tunas Baru Lampung Tbk. The data was collected using literature review method with secondary data sources in the form of time series data of stock prices, fundamental and macroeconomic factors in the period from January 2006 up to June 2016. The results of this study indicated that the movement of stock prices of oil palm plantations in Indonesia Stock Exchange was influenced by the fundamental and macroeconomic factors which consist of ROE (Return on Equity) with a regression coefficient of -133.35, DER (Debt to Equity Ratio) with a regression coefficient of -26.37, and EPS (Earning per Share) with a regression coefficient of 15.47. The macroeconomic factors consist of Rupiah exchange rate with a regression coefficient of -0273 and the CPO (Crude Palm Oil) price with a regression coefficient of 0.859. For the investors, they can consider the overall internal and external factors, which are based on the company's financial ratios and macroeconomic conditions.
The Influence of Brand Credibility towards Words of Mouth of Fashion Brand Shindy Shindy; Evo Sampetua Hariandja
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.v23i3.2386

Abstract

This research tries to examine the factors influencing the positive word of mouth of Indonesian’s consumer towards fashion brand. The factors studied include brand credibility and brand-self connection as independent variables, brand-self connection and brand-social connection as the mediating variables, and memorial brand experience as the moderating variable. This study is quantitative research with data collection method using the electronic questionnaires of Google forms. This study uses 300 respondents of Prada Italian brand in Indonesia and the data is analyzed using structural equation modelling. The results show that brand credibility, brand self-connection, and brand social connection have a positive effect on word of mouth. Both brand self-connection and brand social connection mediate the influence of brand credibility on word of mouth. This study suggests that by preserving the relationships with consumers as well as consumer relationships with other consumers, managers would be able to produce more positive word of mouth.

Page 39 of 105 | Total Record : 1049

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