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INDONESIA
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
Consumers’ Perspectives toward Car Financing Application: The Case of MIKA Application Diva, Muhammad Fadel; Aprianingsih, Atik
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3105

Abstract

Considering that critical factors driving consumer intention to use car financing applications are still unclear, we empirically aim to investigate how substantial perceived usefulness, perceived ease of use, perceived trust, perceived risk, social influence, and attitude influence consumer intention to use car financing. We involved 101 active car financing application users in estimating our proposed research framework and analyzed it through a two-stage PLS-SEM approach using SmartPLS software. We revealed that perceived ease of use has the strongest correlation with attitude toward using car financing applications, and perceived trust has the most substantial influence on the intention to use car financing applications. However, perceived risk is the most determinant factor that should be improved because consumers felt a moderate level of risk when using a car financing application. Practically, this research recommends that car financing providers focus on increasing consumers’ trust and decreasing the risk consumers feel about their application services.
Front Matter Journal of Economics, Business, & Accountancy Ventura Vol 25 No 3 Editor, Editor
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Suhartini, Dwi; Azmiyanti, Rizdina; Putri, Sofie Yunida
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3257

Abstract

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.
Back Matter Journal of Economics, Business, & Accountancy Ventura Vol 25 No 3 Editor, Editor
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Financial Constraints of Micro, Small, and Medium-sized Enterprises (MSMEs) in the Indonesia Creative Industries Nareswari, Ninditya; Nurmasari, Nuraini Desty; Putranti, Latifah
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3433

Abstract

The creative industry has a significant role in the economy. The existence of a creative industry causes advanced innovations, increases job availability, and improves the value and quality of a product. However, MSMEs in the creative industry still face constraints related to finance because they have different types of business patterns. The business pattern is unpredictable and will have an impact on strategy. This study aims to identify and explore the financial constraints of MSMEs in the creative industry in Surabaya. A semi-structured interview was conducted with the owner of 8 MSMEs. Using an explanatory pilot study, the result found five themes of the financial constraints of MSMEs in the creative industry: working capital management, access to credit, financial support from the government, cost efficiency, and the financial literacy of the owners. This study has several implications for the creative economy to develop the financial aspect for MSMEs in the creative industry.
Consequences of Distributive Justice Climate Based on Target Similarity Approach: Hierarchical Linear Model Analysis Purnomo, Ratno; Wulandari, Siti Zulaikha; Kurniasih, Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3541

Abstract

Research on the consequences of organizational justice climate will still grow in the future, especially its cross-level impact on individual outcomes. This study examines the unique combined impact of a multi-foci distributive justice climate on trust in supervisors, organizational commitment, and proactive behavior. In estimating our proposed model, we involved 153 workforces of public sector organizations in Banyumas, Central Java, and analyzed them using Hierarchical Linear Modeling (HLM). This study confirmed that multi-foci and target-based distributive justice climate consequences are supported. Distributive justice climate foci organization positively impacts organizational commitment, while the distributive justice climate foci supervisors positively impact trust in supervisors. In addition, the distributive justice climate also impacts proactive behavior. Trust in supervisors, and organizational commitment are proven to mediate the relationship between a distributive justice climate and proactive behavior. This research offers unique practical and theoretical contributions to the public sector industry. Our work is the first research using a multi-foci and target similarity model and related literature by applying Social Exchange Theory (SET) to the constructs of a multi-foci distributive justice climate, trust in supervisors, organizational commitment, and proactive behavior.
The Proposed Research Framework of Organizational Agility Umbara, Taufan; Pangarso, Astadi; Setyorini, Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.3539

Abstract

Organizational agility is the ability of an organization to respond to organizational dynamics. This paper applies a systematic literature review (SLR) based on the PRISMA protocol and theory-context-characteristic-methodology (TCCM) analysis to find research gaps and construct a research framework concerning organizational agility. By reviewing previous research publications with the following criteria: quantitative research documents indexed by Scopus as journals; in the subject area of Business, Management, and Accounting; written across 2005‒2020 in English and downloadable in full text; and empirical studies using structural equation modeling in data processing presents several research gaps. A research framework proposal is compiled concerning these research gaps, comprising 14 propositions. The proposed research framework of organizational agility is expected to provide the basis for future empirical studies.
Do Adaptability and Innovation Speed Matter in Increasing Sales of MSMEs during the COVID-19 Pandemic? Sabuhari, Rahmat; Soleman, Marwan Man; Adam, Mukhtar A.; Abdul Haji, Sulfi
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.2994

Abstract

Micro, Small, and Medium-sized Enterprises (MSMEs) in Eastern Indonesia are threatened with bankruptcy during the COVID-19 pandemic. This situation occurred due to significantly decreased people’s purchasing power, and most production activities stopped. In light of this issue, this study aims to investigate how well MSMEs’ adaptability and innovation speed in Eastern Indonesia have increased their sales during the pandemic. We collected the data by distributing questionnaires on offline and online channels using Google Forms to MSMEs owners in Maluku and North Maluku Provinces. We eventually gathered 262 pieces of data and analyzed it through the PLS-SEM approach. The results showed that adaptability has a positive and significant effect on sales and the speed of innovation, while innovative speed has no impact on sales. In other words, the innovation speed can also not mediate adaptability to MSMEs sales. The results of this study are expected to benefit MSMEs owners in implementing appropriate business strategies, especially how MSMEs owners have the adaptability and innovation speed to manage their business in this condition of uncertainty. Additionally, this research is expected to provide an empirical contribution to the government of Indonesia in making considerations, policies, and decision-making related to the empowerment of MSMEs during the pandemic and beyond. 
The Effect of Consumer Brand Engagement on Online Brand Experience and Its Consequences on Banking Apps Service Octavia, Ria; Azizah, Rahmawati; Shafitranata, Shafitranata
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.3461

Abstract

Mobile Banking is the most widely used banking service application to meet the needs of online transactions. It is inseparable from the influence of the consumer brand engagement (CBE) concept, which is developing the engagement concept by combining marketing science and psychology with cognitive, affective, and behavioral dimensions. These are likely to generate a lot of positive online brand experiences, brand satisfaction, brand loyalty, and brand trust. This study aims to examine the effect of CBE on brand satisfaction, loyalty, and trust through online brand experience in the context of mobile banking apps. We involved 170 active customers having transacted using m-banking apps through a purposive sampling method and analyzed them using the structural equation model (SEM) approach. We found that CBE positively affects brand satisfaction, loyalty, and trust through online brand experience. This study suggests banks improve the implementation of the CBE concept because it creates a positive online brand experience to produce loyal customers who will benefit the banking business.
Compensation, Perceptions of Organizational Culture, and Turnover Intention: Does Organizational Commitment Mediate the Relationship? Laksmana, Aditya Candra; Kristanto, Heru
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.3478

Abstract

An employee’s turnover intention to the company is related to organizational commitment, where several factors, such as compensation and perception of organizational culture, strongly support the success of organizational commitment. This research was conducted at PT Andalan Busana Boyolali Indonesia, with 155 respondents who met the requirements with a sampling technique admired as simple random sampling. The data analysis techniques used are Structural Equation Modeling (SEM) through AMOS 21 software and the Sobel test to explore the proposed relationship. The results of this study indicate that compensation and perceptions of organizational culture are directly related to having a positive and significant effect on organizational commitment. Meanwhile, compensation and the perception of organizational culture are directly related to negatively and significantly affecting turnover intentions. In addition, the results also show that employee organizational commitment mediates the effect of compensation and organizational culture perceptions on turnover intentions. This research provides information for companies and related parties to reduce employee turnover rates by increasing financial and non-financial appreciation and evaluating the prevailing organizational culture to provide employee comfort.

Page 48 of 105 | Total Record : 1049


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