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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 1,048 Documents
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SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Sasongko Budisusetyo; Bambang Subroto; Rosidi Rosidi; Solimun Solimun
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmassuch as how auditors should behave. Many studies have shown moral character is importantin ethical judgment, but there is very little explanation about the moral character of its own.This study aimed to test empirically the effect of individual personality factors, such as moralcharacter variables comprising the dimensions of spirituality, idealism, moral courage, andperspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making ismeasured by making a story of ethical scenarios. Furthermore, the data were analyzed usingsoftware WarpPLS. This study shows importance of moral character in an auditor's ethicaldecision. This study shows that being an accountant is a choice being a noble human beingand not a mere pursuit of economic benefits.
The Effect of Eco-Efficiency and Quality Management System on Firm’s Performance: Moderating Role of Profitability and Leverage Budiman Sutrisno; Wendy Wendy
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1895

Abstract

This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did not directly affect firm performance. The results of the interaction effect test indicated that profitability strengthened the effect of the quality management system on firm performance, yet weakened the effect of the eco-efficiency on firm performance. However, the leverage did not reveal any interaction effect. This research only examined the eco-efficiency by identifying whether the firms had a green-finance certification or not. It also strengthens the results of the previous studies by building an integrated model facilitating the effect of eco-efficiency and quality management systems on firm performance by involving two moderators that had not been found in the previous studies. This study implies –for the revolution of industry 4.0 issues— the stakeholders should be encouraged to strengthen the green economy as an essential business aspect in Indonesia. This study also recommends the importance of sustainable firm managerial studies on green-finance issues and environmental aspects.
INVESTMENT ON THE COMMUNITY INCOME AND THE ECONOMIC GROWTH IN CENTRAL JAVA P. Eko Prasetyo Adnan
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.11

Abstract

This article attempts to analyze the impact of investment on the community income and the economic growth in Central Java using the social accounting matrix (SAM) framework con- cerning peoples income and economic growth. The data were taken from Central Bureau of Statistics (BPS). Thus, it concerns production factor block, institutional block, and produc- tion sector block. It shows that investment influences the people income and economical growth. Peoples income that is most affected is farming business income while that of being less affected is farming worker. The distribution of peoples income is not spread evenly among the group. Furthermore, investment production block has positive impact on the big- gest economic growth, especially on manufacturing industry sectors, except food, electricity, gasses, and drinking water. Peoples income condition and economic growth which are in- fluenced by investment proved to have no difference. As such, several factors that support investment atmosphere policy: bureaucracy and licensing, infrastructure, and investment protection from illegal tolls must be given more serious attention. Beside, investment is ex- pected to grow effectively and efficiently. Next, the implication of investment policy as the main generator of economic growth trough production sector has biggest positive impact, especially on financial institution and trade sector, while investment has less impact on in- dustrial and agricultural sectors especially on food crop and food industry.
Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and interpersonal trust Soni Agus Irwandi; Taufik Akbar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.357

Abstract

This research is a study of the behavior of the performance measurement strategy. Behavior is related to the participation of managers in setting performance goals that are measured in terms of financial and on-financial, that can affect managerial performance, with an intervening variable procedural fairness and interpersonal trust. The object of research was carried out at the level of middle and lower level managers in all companies in the Province of Banten and West Java are registered in the Indonesia Stock Exchange (IDX), with a sample of 205 managers. Results of the study showed that the manager's participation in setting performance goals that are measured in terms of financial and non-financial positively affect performance and managerial and procedural fairness. Beside, interpersonal trust partially mediates the effect of goal-setting participation managers on managerial performance.
Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia Sri Wahyuni; Pujiharto Pujiharto
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.769

Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Shari’ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of Islamic banking using the income statement approach and shari’ate value added approach. The sample of this study is islamic banking, with research period 2010-2015, selected using a purposive sampling. Financial performance used in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). They were analyzed using independent sample t test. The result shows that financial performance of Islamic banking is healty. There are significant differences of financial performance (ROA, ROE, and NPM) of islamic banking measured by means of income statement approach and syari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and syari’ate value added statement approach. The result of this study provide a significant contribution to developing syariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use this ese findings to make policies related to the measurement of Islamic Banking performance.
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, & 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 IMPACTS OF BUDGET DECENTRALIZATION ON ECONOMIC GROWTH AND LOCAL GOVERNMENT PERFORMANCE Agus Samekto
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.68

Abstract

The implementation of decentralization can cause an expansion of authorities for local governmentand also be expected to encourage the improvement of local financial capability.Besides that, decentralization tends to allow larger authorities for local government to manageand maintain the local area, including financial management, so it finally enables localgovernment to be easier to increase their creativity in developing the local potential. Thisresearch is aimed to analyze the impacts of budget decentralization on supporting economicgrowth and improving local government performance of residences/cities in East Java. Researchpopulation is the whole local government of residences/cities in East Java, consistingof 29 residences and 9 cities. Analysis technique used in this research is partial least square(PLS). The results show that in East Java: (1) Budget decentralization of residences/citiesprovides significant impact on economic growth (2) On the contrary; budget decentralizationof residences/cities does not provide significant impact on local government performance. (3)Economic growth in residences/cities statistically provides significant impact toward localgovernment performance. (4) Budget decentralization of residences/cities statistically providessignificant impact on local government performance through economic growth.
THE INFLUENCE OF SUPPORT AND INFORMATION SYSTEM TOWARD THE USE OF WORK INFORMATION IN BUDGETING WITH DEVELOPMENT FACTOR AS INTERVENING VARIABLE Pepie Diptyana; Hardo Basuki
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 1 (2010): April 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.419

Abstract

This research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performancemeasurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influentialtoward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional governmentoffices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performancemeasurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgetingis influenced by the regional governments internal and external support, external participationssuch as society for escorting the regional government officials in facing the budgeting system change.
The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital Rizki Istiawati Sunaryo; Dian Saripujiana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1117

Abstract

This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the voluntary disclosure caused the lower of the cost of equity capital and (4) the higher of the market value of equity caused the lower of the cost of equity capital. This research was conducted in the manufacturing companies sector listed on Indonesian Stock Exchange (IDX) in 2012-2014. This study used a purposive sampling method for getting sample. The data were analyzed using Multiple Linear Regression Analysis with one-tailed test with SPSS 22.0 program. The results show that market value of equity were statistically supported or hypothesis accepted. While the information asymmetry, earning management and voluntary disclosure were not statistically supported, although the information asymmetry had a significant effect but the hypothesized results were different so the hypothesis remains rejected.
Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax Indrawati Yuhertiana; Hero Priono; Rina Moestika Setyaningrum; Sri Hastuti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.504

Abstract

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.

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