Journal of Economics, Business, & Accountancy Ventura
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.
Articles
542 Documents
<![CDATA[Effect of Ethical Leadership and Motivation on Pro-Environmental Behaviors: Evidence from Thai Automobile Industry ]]>
<![CDATA[Sihabudin, Sihabudin]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2718
<![CDATA[Despite extensive research on corporate sustainability, little is known about the factors that may instill employees taking part in sustainability initiatives. To address this gap, the main objective of this study is to identify factors that can enhance employees' pro-environmental behaviors that enable them to participate in sustainability initiatives. This study posits that leadership and motivation may influence employees to develop their pro-environmental behaviors through motivation. In order to test the hypothesis of the study, the partial least square–structural equation modeling (PLS-SEM) approach was used to examine data of 169 employees of the Thai automobile industry. The results show that ethical leadership significantly predicts employees' pro-environmental behaviors. In addition, employees' intrinsic motivation serves as a mechanism by partially mediating the relationship between ethical leadership and employees' pro-environmental behaviors. The study also investigates the relationship between extrinsic motivation with basic pro-environmental behaviors of employees, but no empirical support was found in this regard. This study recommends that organizations encourage employee intrinsic motivation to enhance their pro-environmental behaviors and focus on increasing their performance.]]>
<![CDATA[Related Party Transactions and Corporate Governance in Business Group: Evidence from Indonesia ]]>
<![CDATA[Santosa, Perdana Wahyu]]>;
<![CDATA[Rahayu, Sovi Ismawati]]>;
<![CDATA[Simon, Zainal Zawir]]>;
<![CDATA[Tambunan, Martua Eliakim]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v25i1.2719
<![CDATA[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.]]>
<![CDATA[What Determines Foreign Direct Investment in Indonesia? ]]>
<![CDATA[Sumiyati, Euis Eti]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2721
<![CDATA[This study aims to determine the determinants of foreign direct investment (FDI) in Indonesia's manufacturing sector. This study uses time-series data with 40 data observations starting from the 1st quarter of 2010 to the 4th quarter of 2020. The data analysis method employed in this research was Autoregressive Distributed Lag (ARDL) cointegration approach. The research results were that in the long run, the exchange rate and GDP growth had a positive effect, inflation had a negative effect, and gross fixed capital formation did not affect the FDI inflows in the manufacturing sector. This research implies that the government must be able to create or develop policies related to foreign direct investment to provide benefits for economic development in Indonesia. The government's efforts to control inflation have to be strengthened continuously by maintaining the availability of supply and distribution of goods. Supply continuity and smooth distribution between regions have to be further improved through the utilization of information technology and the strengthening of inter-regional cooperation. Likewise, efforts to increase economic growth have to continue to be improved by providing incentives or facilities to companies at various levels, both those that are export-oriented and those that focus on domestic sales.  ]]>
<![CDATA[Innovation Capability Strategy and Firm Performance in The Furniture Manufacturing Sector in Kenya ]]>
<![CDATA[Were, Jane Nasimiyu]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2735
<![CDATA[The study sought to examine the contribution of innovation capability in strategy implementation on the firm performance of the furniture manufacturing sector in Kenya. It utilized a descriptive and explanatory research design with a population consisting of 686 managerial staff in the furniture manufacturing sector. The sample of 280 licensed firms was randomly selected by distributing questionnaires to the managers. A factor analysis was used to reduce the number of variables and establish the underlying constructs while analysis of moments of structures was applied to develop theory. It was found that innovation capability had a positive and statistically significant contribution to firm performance. The firm size and firm age were found not to have a moderating effect on the firm performance. The study provides an expansion of the conceptualization of the innovation capability framework. The findings showed that - in order to respond effectively to the business environment that has become so dynamic - firms particularly in the manufacturing sector need to find creative ways of adjusting their strategy implementation tactics in line with changes in the business environment.]]>
<![CDATA[The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence ]]>
<![CDATA[Lase, Elvina]]>;
<![CDATA[Hwee, Teng Sauh]]>;
<![CDATA[Edward, Yusuf Ronny]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2743
<![CDATA[Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separated from the auditor's role conflict and his ability to make ethical decisions. Therefore, this study aimed to examine the effect of role conflict and ethical sensitivity in improving the auditor’s performance using emotional intelligence as a moderating variable. The cluster sampling technique was used to determine the number of samples, as many as 86 auditors at the Medan City Public Accounting Firm. The data was collected using a questionnaire method. Fifty-six auditors were used for hypothesis testing and research analysis, while 30 other auditors were used to determine validity and reliability tests. This study uses a structural equation model to test the hypothesis. The results show that role conflict harms auditor performance, while ethical sensitivity increases auditor performance. On the other hand, emotional intelligence does not mediate the effect of role conflict and ethical sensitivity on auditor performance. The implication of the results of this study is the need for public accounting firms to manage internal competition between auditors so as not to lead to personal conflicts that can decrease audit quality. Public accounting firms also need to develop an ethical culture among their auditors.]]>
<![CDATA[The Interplay Between Economic Freedom and Tax Revenue Performance: Panel Evidence from SADC ]]>
<![CDATA[Naape, Baneng]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2757
<![CDATA[This study aims to scrutinize the interplay between economic freedom and tax revenue performance in 14 SADC countries. The study makes use of dynamic panel data spanning from 2000 – 2017 with 238 year-country observations. The econometric modeling applied includes Generalized Methods of Moments and Cross-country Correlations. The dynamic panel estimation results indicate that both conventional and unconventional determinants of tax revenue mobilization are statistically significant in explaining variations in tax revenue performance. In contrast to earlier studies, the researcher found that economic freedom exhibits a negative impact on tax revenue mobilization. These findings can be based on the assumption that African countries are characterized by agrarian activities which take place in the informal sector and are thus are difficult to regulate and tax. As a result, the benefits of economic freedom cannot be fully realized. The policy implication is for African countries to invest substantially in the manufacturing sector to increase tax revenue and eliminate the substantial informal sector. Further to this, governments in SADC countries should focus more on reducing red tape and unnecessary bureaucracy to enhance the ease of doing business and realize the full benefits of economic freedom.]]>
<![CDATA[The Effect of Sectoral Output Volatility on Economic Growth in Ethiopia ]]>
<![CDATA[Degu, Adisu Abebaw]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2765
<![CDATA[This study examined the effect of sectoral output volatility on economic growth and the determinants of economic growth in the Ethiopian economy. The study used annual time series data spanning from 1981 to 2018 and included capital stock, working-age population, trade balance, and sectoral output volatility as an explanatory variable. Using the Exponential General Autoregressive Conditional Heteroscedasticity (EGARCH) and Autoregressive Distributed Lag (ARDL) cointegration test, the study found a long-run relationship between economic growth and economic growth explanatory variables. From the ARDL model, capital stock and trade balance (which has been negative throughout the study period) was found to have a positive and negative significant effect on the economic growth of Ethiopia, respectively. In the long-run, volatility of industrial and service sector output growth had a negative and statistically significant effect on the economic growth of Ethiopia. In recent years the role of agriculture in the Ethiopian economy, particularly in terms of contribution to the national GDP, has been declining—indicating the growing importance of service and industrial sectors. Therefore, smoothening and maintaining the positive sectoral output growth is advisable for the betterment of the economy. Besides, balancing the foreign trade and curbing unrestricted importation is recommended as long as economic growth is concerned.]]>
<![CDATA[CSR Disclosure Quality and Quantity: Do Corporate Governance and Multinationality Matters? ]]>
<![CDATA[Jeanette, Rosaline]]>;
<![CDATA[Eriandani, Rizky]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2769
<![CDATA[This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indonesia Stock Exchange within 2018-2020. CSR disclosure is measured by conducting a content analysis and they were analyzed using a multiple linear regression model. The results indicate that corporate governance variables that significantly affect CSR disclosure quality are independent commissioners and CSR committees. Independent commissioner harms CSR disclosure quality, while CSR committee has a positive effect on CSR disclosure quality. The results also show that corporate governance variables that significantly affect CSR disclosure quantity are Board size and CSR committee. Board size and CSR committee have a positive effect on CSR disclosure quantity. The degree of multinational activity does not affect CSR disclosure. This research contributes to the development of literature on CSR disclosure of multinational companies in developing countries. For multinational companies, this research can provide information on the importance of the characteristics of corporate governance, namely the size of the board of commissioners and CSR committees, in increasing CSR disclosure.]]>
<![CDATA[Employee Performance of Life Insurance Companies:The Mediating Effect of Organizational Citizenship Behavior ]]>
<![CDATA[Suhardi, Suhardi]]>;
<![CDATA[Soelistya, Djoko]]>;
<![CDATA[Setyaningrum, Retno Purwani]]>;
<![CDATA[Aisyah, Nur]]>;
<![CDATA[Nainggolan, Nora Pitri]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i3.2785
<![CDATA[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.]]>
<![CDATA[Systematic Literature Review of Competitive Advantage and Marketing Capability of Small Medium Enterprises (SMEs) ]]>
<![CDATA[Nurlatifah, Hanny]]>;
<![CDATA[Saefuddin, Asep]]>;
<![CDATA[Marimin, Marimin]]>;
<![CDATA[Suwarsinah, Heny]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v24i2.2797
<![CDATA[The discussion about the formation of competitive advantage in work organizations such as SMEs is still not widely discussed. The current literature still discusses marketing activities in general, not specifically for SMEs. This article aims to find out the factors that influence SMEs' competitive advantage and marketing capabilities. The literature review method systematically uses three stages. First planning for selecting source articles, second implementing and reporting stage. The PRISMA Literature Review Model selects articles and data visualization using VOS Viewer software. The findings of this article are the related potential relationships between marketing capabilities as forming competitive advantages for small and medium enterprises. Eleven topics are frequently discussed in a collection of journals, and the dominant words are sustainable marketing orientation, marketing, and Company Performance. The three groups can be grouped into personality development, business management, and abilities. Differences in the types of business groups and business sizes as differentiators of business performance results are not widely seen in article searches. These findings suggest further research to examine business groups' role and size in determining SMEs' competitive advantage and marketing capabilities.]]>
