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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 550 Documents
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Back Matter Journal of Economics, Business, & Accountancy Ventura Vol 26 No 1 Editor Editor
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

The Role of Loyalty Programs and Perceived Value in Bank Customer: The Moderation Effect of Security and Gender Yudi Sutarso
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4288

Abstract

This study aims to develop a model to represent how LPs (loyalty programs) -policy, rewards, and usefulness of information- influence perceived value and loyalty in banking services, considering the moderating effect of perceived security and gender. Data were collected from 388 customers of two banks offering LPs in Indonesia and analyzed with partial least squares-structural equation modeling and multi-group analysis. The study validates the impact of policy and rewards on perceived value and loyalty and expands previous studies by identifying the role of security and gender. Perceived security moderates the influence of the usefulness of information on perceived value. Additionally, the study identifies significant differences in the effect of LPs by gender: the impact of policy on perceived value and loyalty is higher amongst males; rewards are a determinant of perceived value for males but of loyalty for females; and the effect of information usefulness on loyalty occurs only amongst males.
Determinants of Financial Management Behavior amongFishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting Senda Yunita Leatemia; Emi Boki; Sari Tamayani Tjio; Paskanova Christi Gainau; Zalni Zalni; Revi Wilhelmina Silooy
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5358

Abstract

This study examines the determinants of financial management behavior among fishing entrepreneurs by investigating the effects of income, social support, and mental accounting, while also assessing the moderating role of mental accounting. Data were collected through a convenience sampling survey of 152 fishing entrepreneurs on Ambon Island, Maluku Province, Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicate that income does not have a significant effect on fishermen's financial management behavior, whereas social support and mental accounting have significant positive effects. In addition, the results show that mental accounting does not significantly moderate the relationships between income and financial management behavior or between social support and financial management behavior.
Investigating The Role of Celebrity Endorser Credibility On Product Purchase Intention Soni Harsono; Fahmi Rachmat Setyawan; Nur Raafi Setiawan; Fikri Haikal
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 3 (2026): Vol 28 No 3 (December 2025 - March 2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i3.5466

Abstract

This study aims to examine the relationship between various factors related to celebrity endorsers, in this case physical appearance, celebrity congruence, attractiveness, expertise, celebrity identification and trustworthiness on the purchase intention of shoes and electronic products. Data were obtained through a survey of 355 consumers who were exposed to advertisements using celebrities as endorsers. Data analysis using Partial Least Squares-based structural equation modeling (PLS-SEM). The results of the analysis show that physical appearance and celebrity congruence have a significant positive effect on purchase intention. In addition, celebrity attractiveness and expertise also have a significant effect on celebrity identification. However, trustworthiness does not play a role in moderating the relationship between physical appearance, attractiveness and purchase intention. Furthermore, trustworthiness also does not play a role in moderating the relationship between celebrity congruence, expertise and celebrity identification. Finally, celebrity identification has a significant positive effect on product purchase intention. These findings indicate that celebrity endorser-related factors have a significant impact on consumer purchase intention, except for the role of trustworthiness in moderating the relationship between these variables.
The Balanced Scorecard as a Strategic Management System in the Industry 5.0 Era: A Bibliometric Analysis (2000–2025) Tuwanku Aria Auliandri; Dunga Dwi Barinta; Nurul Khaira; Elsa Yustika Putri; Andhy Setyawan; Teungku Ailishafia Auliandri
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5634

Abstract

This study maps the intellectual structure, publication trends, and global collaboration patterns of Balanced Scorecard (BSC) research to examine its evolution from a performance measurement tool into a strategic management system (SMS) aligned with the Industry 5.0 paradigm. We conducted a descriptive quantitative bibliometric analysis of 736 documents indexed in Scopus between 2000 and 2025. Biblioshiny was used for performance and thematic analyses, whereas VOSviewer was used to map bibliometric networks. Publication output peaked in 2017 and showed renewed growth toward 2025. Thematic developments indicate a shift from a predominantly technocentric orientation toward the integration of Triple Bottom Line (TBL) and Environmental, Social, and Governance (ESG) considerations. The United States and the United Kingdom remain the leading contributors, although research activity has become increasingly decentralized, with rapid growth in China, Iran, and India. By providing a continuous 25-year synthesis, this study shows how the BSC has been reconfigured in response to sustainability imperatives and the human-centric orientation of Industry 5.0. The findings suggest that the BSC remains a relevant strategic instrument for aligning economic, social, and environmental objectives, particularly when embedded within ESG-integrated management architectures.
Bidirectional Human Capital Spillover from ASEAN TKA Inflow and Its Impact on the Digital Transformation of Indonesian MSMEs Caroline Caroline; Etty Puji Lestari; Any Meilany; Soni Agus Irwandi; Nugroho SB Maria; Siti Sumiati; Suhartono
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5656

Abstract

This study examines the impact of the inflow of ASEAN foreign workers on the digital transformation of Indonesian MSMEs in the period 2015–2026. In light of the rising influx of ASEAN foreign workers, totalling 183,964 individuals in 2024, coupled with the inadequate level of MSME digitalisation at 39.7%, this research is critically necessary to bolster the DEFA 2026 objectives and promote inclusive economic growth. This study aims to quantify the extent, pathways, and consequences of human capital spillovers resulting from the influx of ASEAN foreign workers on the digital transformation of SMEs. The study was conducted using the mixed methods approach, using panel data from 34 provinces (N=408) and using the Fixed Effects Model. The results showed that the entry of ASEAN foreign workers has a positive and significant effect on the digital transformation of SMEs (β₁ = 0.427; p < 0.01) with diminishing returns. This study's originality is attributed to its longitudinal methodology, micro-level emphasis on MSMEs, and the formulation of a knowledge-based spillover governance model in the DEFA era. This study concludes that the influx of ASEAN foreign workers is a vital source of human capital spillover for expediting the inclusive and sustainable digital transformation of MSMEs.
Analysis of Entrepreneurial Skills in the Commercialization of Pineapple Fiber Woven Textile Jumie SL Mokoginta; Elva Pobela; Sarah Annamira Lasabuda; Meriyati Pobela
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 3 (2026): Vol 28 No 3 (December 2025 - March 2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i3.5389

Abstract

This study analyzes entrepreneurial skills in the commercialization of pineapple fiber woven fabrics among pineapple fiber woven fabric artisans at the Morobayat LKS (Social Welfare Institution) in the West Passi District, Bolaang Mongondow Regency, and maps the internal and external factors that influence them. The method used was a qualitative descriptive method, namely data collected through interviews, observations, documentation, and SWOT analysis supported by the IFE and EFE matrices. The findings indicate that skills such as creativity and innovation, business management, communication skills, market analysis, and environmental awareness, and networking and collaboration are very important in transforming pineapple fiber into valuable woven fabrics, which contribute to the economic independence of the community. The IFE score (0.8) indicates strong internal factors, especially abundant raw materials and distinctive local motifs. The EFE score (1.0) indicates more dominant external opportunities, including the trend towards environmentally friendly products, government support, and tourism potential. The SWOT analysis places the industry in quadrant I (aggressive strategy), recommending increased innovation, digital marketing, and external collaboration. In conclusion, entrepreneurial skills combined with favorable internal and external factors are crucial for the successful commercialization of pineapple fiber woven fabric as a competitive local product.
Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending Evi Grediani; Tio Waskito Erdi
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5561

Abstract

The increasing use of online lending among young adults has raised concerns regarding over-indebtedness. This study aims to examine the effects of financial literacy, risk perception, and behavioral bias on over-indebtedness in online loan users, with financial self-control as a moderating variable. This research employs a quantitative approach using primary data collected through questionnaires from online lending users aged 20–29 years with moderate income levels. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that financial literacy, risk perception, and behavioral bias have a positive and significant effect on over-indebtedness. Behavioral bias is identified as the most dominant factor influencing excessive debt behavior. Furthermore, financial self-control weakens the effect of financial literacy on over-indebtedness, strengthens the effect of risk perception, but does not significantly moderate the relationship between behavioral bias and over-indebtedness. The findings indicate that rational factors such as knowledge and risk awareness are insufficient to prevent over-indebtedness without effective self-control mechanisms. This study contributes to behavioral accounting literature by highlighting the critical role of psychological and self-control factors in explaining digital debt behavior among young adults.
Determinants of financial reporting integrity in indonesian rural banks (bpr) Dwi Prastowo Darminto; Muhammad Nurrasyidin; Eindye Taufiq; Winda Wulandari
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5705

Abstract

This study examines the influence of corporate governance and internal control on financial reporting integrity in Indonesian Rural Banks (Bank Perekonomian Rakyat, BPR). Using a quantitative approach, data were collected through a survey of 85 respondents from BPRs and Sharia BPRs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Descriptive statistics indicate that financial reporting integrity is at a very high level, reflecting transparency, accountability, reliability, and compliance in financial reporting. The hypothesis testing results demonstrate a positive and significant influence of corporate governance on financial reporting integrity (β = 0.538; p < 0.001), with corporate governance exerting a greater influence than internal control. Internal control also exhibits a positive and significant influence on financial reporting integrity (β = 0.307; p = 0.024). These findings confirm that financial reporting integrity is influenced by the quality of corporate governance and the effectiveness of internal control. They further suggest that strengthening corporate governance, optimizing internal control, and utilizing integrated information technology are key strategies for sustainably enhancing the quality and credibility of financial reporting in BPRs.
Organizational justice and motivation on employee performance: Moderating role of commitment Rahmisyari Rahmisyari; Nursia Daeng Salasa; Juriko Abdussamad; Joko Tri Brata
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 3 (2026): Vol 28 No 3 (December 2025 - March 2026)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i3.5728

Abstract

This study examines the effect of Organizational Justice Perception and Work Motivation on Employee Performance, with Organizational Commitment as a moderating variable, at the Health Office of South Bolaang Mongondow Regency, Indonesia. A quantitative survey was conducted among 162 employees selected through proportional stratified random sampling from a population of 270, and the data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The model explains 48.5 percent of the variance in Employee Performance. Organizational Justice Perception (β = 0.415; t = 5.324; p = 0.000) and Work Motivation (β = 0.193; t = 2.655; p = 0.008) both have significant positive effects on Performance, and Organizational Commitment also has a direct positive effect (β = 0.254; t = 3.163; p = 0.002). Organizational Commitment significantly moderates the justice-performance relationship, but in a weakening rather than strengthening direction (β = -0.161; t = 1.992; p = 0.046), while its moderating role on the motivation-performance relationship is not significant (β = 0.054; t = 0.803; p = 0.422). These findings extend the literature by showing that the moderating role of organizational commitment is contingent on its dominant dimension and organizational context, offering practical direction for improving distributive justice in performance-based allowance schemes.

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