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Journal of Economics, Business, & Accountancy Ventura
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
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
The Mapping of Electronic Commerce Issues and Consumer Protection Policy in Indonesia Muhammad Mufti Mubarok
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.v24i2.2690

Abstract

In the post-economic crisis in 1998, Indonesia experienced significant economic growth. Public consumption activities have become vulnerable due to open economic activities. In this case, the government has issued Law Number 8 of 1999 concerning Consumer Protection to protect consumers in fulfilling their needs. In September 2020, the Central Statistics Agency recorded that the millennial generation and generation Z dominate the population structure in Indonesia. This population structure also changes consumption patterns due to their lifestyle, including trends in electronic commerce or e-commerce. This study explores how consumer incidents relate to electronic commerce or e-commerce activities. It also strives to see the government’s role in formulating policies related to consumer protection in electronic commerce or e-commerce. This study used the descriptive qualitative method of policy analysis. The findings of this study indicate that responsive policies are needed to minimize consumer incidents and strengthen cross-ministerial/institutional coordination related to consumer protection with ministries/agencies coordinating consumer protection.
Back Matter Journal of Economics, Business, & Accountancy Ventura Vol 24 No 1 Editor Editor
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Complementarity of Management Control Mechanisms in a Lean Organization: The Effect of Consensus Tupamahu, Kevin Hermanto
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.v25i1.3046

Abstract

This study aims to examine the complementarity effect of lean management control mechanisms (lean performance measurement, employee empowerment, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance). Besides, this study also tests whether the consensus on lean thinking has affected the relationship between the lean management control mechanisms and the company’s performance. The data is collected by survey with 159 managers from manufacturing companies. The data is then analyzed using the AMOS-SEM and shows that lean management control mechanisms work complementary to increase operation and financial performance in lean manufacturing companies. Furthermore, consensus on lean thinking strategies acts as a moderating variable and positively affects the relationship between lean management control mechanisms and financial performance. This study recommends that lean companies should implement control mechanisms that align with lean thinking. These control mechanisms should be used together to complement each other to maximize the performance benefits that can be derived from lean thinking implementation. In addition, to strengthen the benefits derived from the use of lean control mechanisms, companies need to pay attention to the consensus in implementing lean thinking strategies.
Impact of Digital Transformation and Big Data Analytic Capabilities of The Indonesian Bank Profitability Putra, Muhammad Ananda
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3121

Abstract

This study analyzed the impact of digital transformation (DT) and big data analytic capabilities (BDAC) on bank profitability, which is proxied by ROA and ROE. This study also examined the moderation effect of institutional ownership on digital transformation (DT) relationships on bank profitability. This research uses a quantitative approach with a panel data model. The sample of this study was 34 banks listed on the Indonesian Stock Exchange from 2018 to 2021, with a total observation of 136 firm years. This research uses secondary data derived from annual reports and company financial reports. This study shows that big data analytic capabilities have no significant effect on bank profitability, which means that the impact of the application of technology is not immediately visible. This study shows that digital transformation decreased the company’s profitability. Institutional ownership failed to moderate the relationship between digital transformation on bank profitability. This finding implies the importance of companies being careful in investing in digital transformation and big data analytics because the costs outweigh the benefits in the short term.
Back Matter Journal of Economics, Business, & Accountancy Ventura Vol 25 No 1 Editor Editor
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Examining the Export-Led Growth Hypothesis: Empirical Evidence from Sudan Bashir, Mohamed Sharif; Ibrahim, Ahmed Abdu Allah
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.v25i1.2978

Abstract

The current study analyzes the relationship between Sudan's income growth and exports from 1970 to 2020. The system of equations using the Autoregressive Distributed Lag (ARDL) approach has been employed. The ARDL results showed that there exists a long-run relationship between the variables considered in the estimated model. The researchers observed a negative lagged error-correction term coefficient, which is highly significant in all cases supporting cointegration. The result reveals the existence of a long-run equilibrium relationship between GDP, export, import, labor force, and trade policy. This confirms that the export-led growth hypothesis is valid for Sudan. Thus, the most essential conclusion is that the economy’s export expansion strategy is completely dependent on the imports of raw materials and capital inputs and the kind of goods being exported. The coefficient of import is of significance, which offers strong support for the import compression hypothesis. The most important policy implication of the findings is the implementation of an appropriate and optimal approach that can boost exports to increase economic growth substantially. Policy-makers should focus on export diversification strategies and invest more in Sudan’s ability to provide value-added services to meet international export demand.
Front Matter Journal of Economics, Business, & Accountancy Ventura Vol 23 No 2 Editor Editor
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

The Nexus between Financial Inclusion and Monetary Policy: The Case Study of Selected ASEAN Countries Komala, Messayu Dara; Widodo, Wahyu
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.v25i1.2920

Abstract

This study examines the relationship between financial inclusion and monetary policy in nine selected ASEAN (Association of Southeast Asian Nations) countries during 2010-2019. To answer the objective of this study, the Vector Error Correction Model (VECM) is used to analyze the effect of financial inclusion on inflation as a proxy of monetary policy effectiveness. In addition, the causality between financial inclusion and monetary policy is also examined in this study. The data used are panels data and collected through secondary sources. The multidimensional approach of IFI (index of financial inclusion) is constructed to represent a comprehensive financial inclusion measurement. The results showed that financial inclusion had a negative effect on inflation in the long-term and short-term; it indicates that an increase in financial inclusion will lower inflation which eventually increases the effectiveness of monetary policy in Indonesia, Malaysia, Thailand, Philippines, Singapore, Vietnam, Cambodia, Myanmar, and Laos. Moreover, a causality exists between financial inclusion indicators and monetary policy in selected ASEAN countries. This study concludes that financial inclusion through access and usage of financial services improves the efficiency of monetary policy in nine selected ASEAN countries in controlling inflation. This study suggests that monetary authorities must emphasize the link between financial inclusion and monetary policy objectives. Advanced financial inclusion can help policymakers formulate and implement monetary policies contributing to economic stability and sustainable growth.
Is Spiritual Leadership Powerful for Strengthening Organizational Commitment? Syafiudin, Mohammad; Suhariadi, Fendy; Yulianti, Praptini; Suryani, Tatik
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3126

Abstract

Spiritual leadership has recently become a hot topic of discussion because it is related to organizational commitment. The success of organizational commitment is strongly supported by the presence of meaning, membership and empowerment. This research was conducted at the State Owned Enterprise, PT. Pelindo (Region III) involving 160 respondents from various divisions who met the requirements. Structural equation modeling was applied using AMOS to explore the proposed relationships. The results of this study indicate that spiritual leadership has a direct effect on meaning, membership, and empowerment of the leaders. Meanwhile, meaning, membership, and empowerment of the leaders have a significant positive effect on organizational commitment. In addition, the results also show that meaning, membership, and empowerment of the leaders mediate the effect of spiritual leadership on organizational commitment. This research provides information to the leaders of PT. Pelindo (Region III) in order to be able to make effective decisions about why and under what circumstances leaders / supervisors can have high organizational commitment.
Front Matter Journal of Economics, Business, & Accountancy Ventura Vol 24 No 2 Editor Editor
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

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