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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
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Fiscal Decentralization and Income Inequality: A Prediction Using the SEM Model Juliansyah Roy; Adi Wijaya; Dio Caisar Darma; Erwin Kurniawan A
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2681

Abstract

Economic development in a region is not only measured by the fiscal dimension andthe economic growth but also based on the income distribution. This study aims toanalyze the effect of fiscal decentralization on investment, economic growth, economic structure, employment opportunities, and income inequality between districts/cities in East Kalimantan Province, Indonesia. This study uses panel data (2013-2019) of the amalgamation of seven districts and three cities in East Kalimantan Province, analyzed using the Structural Equation Model (SEM). The findings show that regional tax plays a crucial role in enhancing regional investment, economic growth, and employment opportunities. It is also important for reducing the economic structure imbalance and income inequality. Profit-sharing funds improve regional investment, economic growth, and employment opportunities. At the same time, special allocation increases employment opportunities and economic structure imbalance. Furthermore, regional retribution increases employment opportunities and reduces the economic structure imbalance, but it harms regional economic growth. The practical implications offer solutions to the realization of local revenue sources for economic development and alleviation of social problems, such as employment opportunities and inequality in welfare.
Dynamic Analysis On Export, FDI and Growth in Indonesia: An Autoregressive Distributed Lag (ARDL) Model Mahrus Lutfi Adi Kurniawan; Indanazulfa Qurrota A'yun
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2717

Abstract

This study aims to test the export-led-growth (ELG) hypothesis in Indonesia after the implementation of trade liberalization and analyze the relevance of policies that can be taken by the government. The data used in this study is time series data from 1970- 2020. The analysis method of this research uses the Autoregressive Distributed Lag (ARDL) model by applying three models. Model 1 shows that in the short term the ELG hypothesis is proven valid but in the long term the ELG hypothesis is invalid in Indonesia. This is reinforced in model 2 in both of short and long term that real GDP is insignificant to real exports. In the long term, model 2 shows that real exports have a positive effect on FDI and vice versa in model 3 that real GDP has no effect on FDI. The implementation of the results illustrates to policy makers that strong economic growth can attract export capabilities in Indonesia, but policies that are based on economic growth have vulnerabilities to global dynamics that can affect export activities and the investment climate in Indonesia, so export market diversification policies need to be implemented to be able to reach a wider market. From the investment side, it is necessary to carry out structural reforms (such as policies, financial systems, and infrastructure development) so that there is certainty for foreign investors to invest in Indonesia.
Shopping Value Resonance of Household Appliance and Purchase Intentions in E-Commerce Makmur Sujarwo; Farida Indriani
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2894

Abstract

This study investigates shopping value resonance as a novelty concept that can bridge monetary promotion to purchase intentions on e-commerce platforms. Previous research has revealed that monetary promotion does not affect purchase intentions. The data was collected through a survey of 426 respondents who had shopped online in the form of home appliances and domiciled in Central Java, Indonesia. The data is analyzed using the Structural Equation Model PLS. The results show that monetary promotion has a significant and positive effect on purchase intention and shopping value resonance. Furthermore, shopping value resonance positively affects purchase intention. All the hypotheses are confirmed. The role of shopping value resonance as a mediation of monetary promotion and purchase intention is proven. Companies engaged in e-commerce can increase monetary promotion (e.g., discounts) through shopping value resonance, so that customer shopping on e-commerce is more comfortable and fun. This will have an impact on increasing purchase intentions. The findings suggest the need for companies to create monetary added value in theirpromotional activities considered useful by their customers.
The Effect of Intellectual Capital and Innovative Work Behavior on Business Performance Abu Muna Almaududi Ausat; Anna Widayani; Ika Rachmawati; Nunuk Latifah; Suherlan Suherlan
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2809

Abstract

The twenty-first century is a century of knowledge, discovery, and innovation, with rapid advances in science and information technology marking significant developments. The level of competitiveness within organizations is increasing. This truth motivates entrepreneurs to grow in order for their businesses to thrive. The major goal of this research is to examine how intellectual capital and innovative work behavior affect business performance in SMEs. The author then explains the three constructions' conceptual structure. To further understand the relationship between variables, quantitative methods based on Structural Equation Modeling (SEM) and Partial Least Squares (PLS) variance were used. Participants were chosen from SMEs in Yogyakarta, Indonesia, via an online questionnaire. The findings of this research show that intellectual capital and creative work behavior have a positive and significant effect on business performance. SMEs can use intellectual capital to define expected performance and as a tool to evaluate performance to develop employees who will be able to meet the needs of SMEs in the future. Furthermore, it demonstrates that SMEs, not just large corporations, can attain high-performance levels through synchronizing intellectual capital and innovative work behavior.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Selviana Lelan Naitili; Atika Jauharia Hatta Hambali; Nurofik Nurofik
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship? Limpat Akbar Yudanto; Theresia Woro Damayanti
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2899

Abstract

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the moderating role of executive gender on the influence of politicalconnections and foreign ownership on tax avoidance. This study used secondary panel data from a survey conducted by the World Bank Open from 2006-2018. This study's data was around 50,454 companies from all over the world. The hypothesis testing was performed using multinomial logistic regression. The results showed thatpolitical connection positively affected tax avoidance, but foreign ownership had nosignificant effect on tax avoidance. Furthermore, male executives strengthened therelationship between political connections and tax avoidance, but it did not moderatethe effect of foreign ownership on tax avoidance. The findings suggested that theDirectorate General of Taxation should scrutinize companies with political connections to optimize government tax revenue.
An Empirical Assessment of Success Factors Boosting Zimbabwean Banking Consumer Confidence Andrew Mwatetsera; Maxwell Sandada; Tinashe Chuchu; Eugine Tafadzwa Maziriri
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2575

Abstract

Consumer confidence is a crucial factor determining a bank's performance. This study examines the key success factors for increasing bank customer confidence in Zimbabwe. Three research objectives were set and explored using a quantitative survey approach with a sample of 426 bank employees and customers to establish the critical success factors for restoring consumer confidence in Zimbabwe. The critical success factors to restore consumer confidence in the banking sector in Zimbabwe are found in this current study using Exploratory Factor Analysis (EFA). The results indicated that the essential factors of success to be implemented to restore consumer confidence in banks in Zimbabwe are customer satisfaction, location and convenience, product range or size of the bank, digitalization of the processes, service culture, bank relationships, and market position of the bank. The study recommended that the banking and financial services sectors in Zimbabwe should offer more customer satisfaction-driven products, improve the product range, be available in different locations and offer convenient services to the customers. These should be coupled with prompt handling of customers' complaints through different channels and digitalization of the banking processes to enhance banking relationships and restore consumer confidence.
Related Party Transactions and Corporate Governance in Business Group: Evidence from Indonesia Santosa, Perdana Wahyu; Rahayu, Sovi Ismawati; Simon, Zainal Zawir; Tambunan, Martua Eliakim
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2719

Abstract

This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, and receivables. Business groups are classified by size or market capitalization. This paper examines whether RPTs in the business group relate with domestic/foreign shareholders, independent board/commissioner, and firm size as controlling factors. The business groups wereselected through purposive sampling that met the analysis criteria with their typology in the population of business groups listed on IDX. We used panel data analysis for four models. This relationship is more pronounced than some recent research for business group firms and firms with more highly concentrated foreign ownership regarding the effect RPTs on revenue, expenses, loans, and receivables. Related to the controlling variable, firm size shows a significant effect on every sub RPTs. The results may imply that foreign ownership exploits Indonesia with expenses such as cross-border transactions of capital goods, intangible property (royalty), intra-firm services, and the cost of debt. Therefore, there is a need for a balanced interest for government and business in Indonesia via foreign directinvestment with corporate governance implementation and adaptive regulation.
The Role of Social Media Activities to Enhance Brand Equity Febrian, Angga; Nani, Dhiona Ayu; Lina, Lia Febria; Husna, Nurul
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2881

Abstract

The direct impact of the economic downturn due to Covid-19 is mainly perceived by Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine how MSMEs can understand customer needs regarding the provision of social media quality that can improve brand image and brand awareness. The survey was conducted on 145 respondents who had online shopping experience using social media by utilizing the structural equation modeling approach.  Results show that social media quality can increase brand awareness, brand image, and social media marketing activities. Therefore, marketers who use social media can focus on its constituent indicators including content quality, design quality, information quality, interaction quality, contact availability, and contact relevance. Customers will have a high level of brand awareness and a good brand image if marketers can provide social media quality to meet customer demands. While previous studies found that there is a positive relationship between social media marketing activities on brand image and brand awareness, this study shows the opposite result because customers are not affected by the activities carried out by social media. This is considered a usual activity that other marketers also carry out. The implication of this study is that good social media quality is needed to increase brand awareness, brand image, and social media marketing activities.
Employee Performance of Life Insurance Companies:The Mediating Effect of Organizational Citizenship Behavior Suhardi Suhardi; Djoko Soelistya; Retno Purwani Setyaningrum; Nur Aisyah; Nora Pitri Nainggolan
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2785

Abstract

This  study  aims to determine the impact  of  employee  leadership  and  team  member exchange through organizational citizenship behaviour on the employee performance of  foreign  life  insurances.  This  research  uses  the  purposive  sampling  method  for selection.  One hundred  sixty  respondents  are  participating  in the  research used to test the model studied. The data is collected using a questionnaire and then analyzed using the SEM AMOS program. This study showed that servant leadership positively affects  organizational  citizenship  behavior,  team  member  exchange,  and  employee performance. While team member exchange has a positive and significant impact on organizational  citizenship  behavior,  team  member  exchange  has  a  negative  and significant effect on employee performance. Subsequently, organizational citizenship behavior positively and significantly impacts employee performance. The mediating effect  indicated  that  team  member  exchange  and  servant  leadership  influence organizational  citizenship  behavior  and  affect  employee  performance.  The  study's results  imply  that  when  employees  perform  beyond  their  jobs  (organizational citizenship behavior roles) and engage in team member exchange, they have quality social  communication  with  the  workgroup  members.  Additionally,  employees  who work under servant leadership can develop strong personal bonds. Employees with low  levels  of  autonomy  in  their  work  can  improve  performance  if  mediated  by organizational citizenship behavior.

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