cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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 576 Documents
 39   40   41   42   43 
Factors Affecting Manufacturing Exports Euis Eti Sumiyati
Journal of Economics, Business, and 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.v23i2.2303

Abstract

This study aims to determine the factors that influence manufacturing exports inIndonesia. This study uses time-series data with 40 data observations starting fromthe 1st quarter of 2010 to the 4th quarter of 2019. This study's analysis method is the vector error correction model (VECM), which can dynamically describe the shortterm and long-term effects. Export determinants to be examined are inflation, the rupiah exchange rate, Gross Domestic Product (GDP), and Foreign DirectInvestment (FDI). This study indicates that inflation at lag 1 harms manufacturedexports both in the short and long term. Furthermore, GDP has a positive effect onmanufacturing exports in the short run at lag 1 and lag 2, while in the long run, GDPhas a positive effect only on lag 1. Meanwhile, the exchange rate and FDI factors didnot affect manufactured exports, both in the short and long term. This study impliesthat inflation and GDP are essential factors in designing policies to increase exportsin Indonesia, including exports of manufactured products.
The Effect of Customers’ Incivility and Work stress on Job Satisfaction through Burnout Ribut Prasetyo; Dian Alfia Purwandari; Tantri Yanuar Rahmat Syah
Journal of Economics, Business, and 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.v23i3.2309

Abstract

The need for public services is currently increasing both in quantity and quality. In public service, employees need high job satisfaction because if they are satisfied with their work, they will be happy to do their duties and obligations to provide good service. Employee job satisfaction is influenced by several factors both from within and from the environment. This study aimed to examine the effect of customers Incivility and work stress on job satisfaction through burnout. This research was conducted on 191 respondents in the office of the Unit of Investment and One-Stop Services in the Kelurahan in DKI Jakarta Province. The survey was conducted by distributing questionnaires to 191 front office officers working in public service offices. The data were analyzed using the SEM (Structural Equation Modeling) analysis technique using Lisrel. The results of the study found that customers Incivility and work stress have a positive and significant effect on burnout. Furthermore, burnout has a negative and significant effect on job satisfaction. This study implies the importance of local government to pay attention to employee burnout aspects in increasing job satisfaction and front office employee performance.
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi; Ni Made Sindy Warasniasih; Putu Riesty Masdiantini; Lucy Sri Musmini
Journal of Economics, Business, and 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.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Nur Eny; Ratna Mappanyukki
Journal of Economics, Business, and 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.v23i2.2326

Abstract

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
Does Collateral Affect the Access and Loan Payment Behavior of MSMEs? Lanang Tanu Prihantoro; Chaikal Nuryakin
Journal of Economics, Business, and 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.v23i2.2336

Abstract

Various problems regarding the distribution of revolving funds at the Ministry of Cooperatives and SMEs have prompted the government to transfer its management through LPDB-KUMKM (Revolving Fund Management Institution for Cooperatives and MSMEs) for the sake of financial accountability and professionalism. Several improvements have been made, among others, through collateral and service rates that have never been applied before. The service rate was applied first, with a value lower than the bank interest rate. This study examines the impact of collateral and service rates on the loan default rates. This study uses data of loan developments of LPDB-KUMKM partners from the beginning to 2018. The Logit Regression Model is used to support the analysis. This study's results indicate that collateral has a negative correlation with the growth in loan default rates. This study's results are expected to be taken into consideration by the government in regulating financing needs, especially regarding collateral and service rates, so that the accessibility of MSMEs to obtain financing from LPDB-KUMKM will increase.
Analysis of Pay Later Payment System on Online Shopping in Indonesia Yeyen Pratika; Salahudin Salahudin; Dicky Wisnu Usdek Riyanto; Titiek Ambarwati
Journal of Economics, Business, and 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.v23i3.2343

Abstract

Due to the technology development, the digital payment is becoming more attractive to consumers. This type of payments provides an easy way for consumers to meet their needs. Pay later is currently one of the most attractive digital payments in Indonesia. This system, which is similar to credit card, allows consumers to buy products or services with the possibility to pay them later. This study aims to examine the pay later system and the consequences of applying it in Indonesian market. This study used a qualitative approach using online news content analysis to understand the issue of pay later. The software used in this study is Nvivo plus 12 by utilizing the word similarity, cluster analysis and matrix coding functions. The results show that pay later has a correlation with credit due to the system allows consumers to pay in installments. In addition, this pay later provides a possibility of impulsive buying for consumers. However, this study is limited to analysis based on online news data. It suggests that future studies combine online news with interviews or observation or many others documents to get a more comprehensive result.
The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Diza Dianeke Budi Prabowo; Dwi Suhartini
Journal of Economics, Business, and 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.v23i3.2348

Abstract

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
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, and 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.
Determinants of Accounting Practice in Micro and Small Enterprises: Evidence from Ethiopia Enyew Mulu Zelie; Tamiru Aniley Alebachew; Kenubish Asrat Alem
Journal of Economics, Business, and 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.v23i2.2382

Abstract

This study assesses the factors determining accounting recordkeeping practices among micro and small enterprises in Ethiopia's South Western Wollo region. It has been noted that, despite the enormous importance of accounting recordkeeping, the practice is still inadequate in micro and small businesses. This study used cross-sectional primary data collected from 343 micro and small enterprises. An ordered logistic regression analysis method was employed to analyze the explanatory variable's effect (education level, number of employees, frequency of transactions, size of the firm, and age of the firm) on micro and small enterprises' accounting practice. The study results show that the education level, the number of employees, the frequency of transactions, and the firm's size have a statistically significant and positive effect on the accounting practice of micro and small enterprises. On the other hand, the firm's age is found to have no statistically significant effect on micro and small enterprises' accounting practice. This study helps micro and small enterprises by showing the significant factors that affect their accounting practice and working towards better reporting and decision-making habits.
The Influence of Brand Credibility towards Words of Mouth of Fashion Brand Shindy Shindy; Evo Sampetua Hariandja
Journal of Economics, Business, and 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 41 of 58 | Total Record : 576

 39   40   41   42   43 

Filter by Year

2010 2026


Reset
Filter By Issues
All Issue Vol. 28 No. 3 (2026): Vol 28 No 3 (December 2025 - March 2026) Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026) Vol. 29 No. 1 (2026): April 2026 Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 3 (2025): December 2025 Vol. 28 No. 2 (2025): August 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 28 No. 1 (2025): April 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol. 19 No. 2 (2016): August - November 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol. 18 No. 2 (2015): August - November 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol. 17 No. 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol. 17 No. 1 (2014): April 2014 Vol. 16 No. 3 (2013): December 2013 Vol. 16 No. 2 (2013): August 2013 Vol. 16 No. 1 (2013): April 2013 Vol. 15 No. 3 (2012): December 2012 Vol. 15 No. 2 (2012): August 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol. 14 No. 1 (2011): April 2011 Vol. 13 No. 3 (2010): December 2010 Vol. 13 No. 2 (2010): August 2010 Vol. 13 No. 1 (2010): April 2010 More Issue