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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 576 Documents
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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.
The Role of Loyalty Programs and Perceived Value in Bank Customer: The Moderation Effect of Security and Gender Yudi Sutarso
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 1 (2025): April 2025
Publisher : Research Center and Community Services (PPPM)

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.
E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy Wiwin Rosmawati; Loso Judijanto; Amilusholihah; Encep Sopandi; Zainal Arifin; Fandi Achmad
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 1 (2025): April 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4729

Abstract

In the era of advanced digitalization, the ability of SMEs to adapt and adopt e-business innovation is a key factor to survive and compete in the global market. This study aims to determine the effect of e-business innovation in improving the resilience of SMEs and explore the extent to which financial literacy moderates the relationship between the adoption of e-business innovation and SME resilience. This research was conducted in the printing sector of Malang City, Indonesia, which has around 2,145 printing SMEs based on data from the Malang City Cooperative Office in 2023. The research method uses a quantitative approach with a Structural Equation Model (SEM) assisted by the Smart PLS application. The sampling technique used purposive sampling with a sample of 100 SMEs selected based on criteria such as business size, level of e-business technology adoption, and financial literacy. The results showed that the variables studied had a significant and positive effect so that it was accepted. In addition, strong financial literacy can strengthen the relationship between e-business innovation and SME resilience. These findings underscore the importance of improving financial literacy among SMEs as part of the strategy to maximize the benefits of ebusiness innovation in improving SMEs' business resilience. 
Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia Fuddin Muhammad khoirul; Della Nurisa Agustin
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 1 (2025): April 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4784

Abstract

This study aims to determine the long-term and short-term effects of Government Expenditure, External Debt, and Grants variables on the Current Account Balance. This model uses the Vector Error Correction Model (VECM) model to achieve a longterm and short-term balance. This study uses secondary data from world banks during the period 1983-2022 in Indonesia. This study proves that in the long run, Government Expenditure and Grants have a significant effect on the Current Account Balance. However, External Debt did not have a significant effect on the Current Account Balance. On the other hand, in the short term, Government Expenditure, External Debt, and Grants did not show a significant influence on the Current Account Balance. This study emphasizes the importance of the role of the Current Account Balance as the main pillar in assessing the level of economic progress in Indonesia. Expansive fiscal policy through increased government expenditure can strengthen the economy, especially when there is a surplus in the Current Account Balance. In addition, external debt can be used to cover the current account deficit, which ultimately has the potential to create a surplus. The influence of grants also has the potential to expand the reach of international trade, which has a positive impact on the Current Account Balance. 
Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality Tria Mei Dian Sari; Augusty Tae Ferdinand; Farida Indriani
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 1 (2025): April 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i1.4836

Abstract

This study explores the mediating role of pro-expansion network quality on the relationship between learning orientation and export performance, the moderating impact of competitive intensity on the association between pro-expansion network quality and export performance, and the effect of international market selection on export performance. This research employed a deductive approach, grounded in the Resource-Advantage Theory, and a quantitative research design. Empirical model testing was conducted on SME exporters in Central Java and Yogyakarta, Indonesia, using SEM AMOS. The findings reveal that all the direct relationships exert positive effects. In addition, this study addresses the research gap by demonstrating that pro-expansion network quality is a significant mediator. However, there is no moderating role of competitive intensity. Proexpansion network quality positively correlates with export performance, regardless of the level of competition. Practically, these results highlight the importance of SMEs in investing in continuous learning, building pro-expansion network quality, and carefully deciding the international market selection to improve export performance. Limitations include the emphasis on a singular strategic orientation, mediator and moderator variables, a particular geographic region, and firm size, and the use of a cross-sectional data design. Future research should explore other strategic orientations, mediators, moderators, and more diverse samples while employing longitudinal methods.
Exploring the Influence of Cultural and Privacy Perceptions on the Adoption of Mobile Banking Sasongko Budisusetyo; Erina Sudaryati; Nur Suci I Mei; Diyah Pujiati; Joicenda Nahumury
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 2 (2025): August 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i2.5288

Abstract

This study investigates how cultural differences and IT literacy influence privacy and security perceptions in mobile banking, focusing on their effect on usage intention. The research model examines the impact of cultural orientation and digital literacy on privacy and security perceptions, which affect usage intention and loyalty. A survey was conducted among students to measure cultural background, technological literacy, privacy and security perceptions, and intention to use mobile banking. The findings show culture significantly affects perceptions of privacy and security, which positively impact usage intention and loyalty. The study concludes that strengthening privacy perceptions and system usage are key for enhancing loyalty. The research supports previous findings on digital culture's influence on privacy perception and its role in building user trust.  
From Liquidity to Employment: The KLM Lending Channel Through Labor-Intensive Credit in Indonesia Ciplis Gema Qori’ah; Adhitya Wardhono; M. Abdul Nasir
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 3 (2025): December 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.28i3.5351

Abstract

This study investigates the transmission effectiveness of Macroprudential Liquidity Policy (KLM) on unemployment levels in Indonesia, through the working capital and investment credit channels. The study utilizes panel data from 25 provinces covering the 2021–2025 period, selected based on data availability and consistency. Estimation was conducted using the Panel Autoregressive Distributed Lag (ARDL) method with the Pooled Mean Group (PMG) approach. The estimation results indicate that working capital and investment loans have a significant negative impact on poverty levels in the long run. Increasing credit disbursement to the business sector stimulates production activity and business expansion, thereby raising labor demand and reducing poverty. These findings provide empirical evidence that the non-interest rate transmission channel via KLM loans operates effectively in influencing employment conditions in Indonesia. However, short-term estimation results reveal heterogeneity in policy transmission. The effectiveness of KLM is not uniform across provinces, as it is influenced by regional structural characteristics and business sector capacity. Therefore, credit disbursement needs to be more precisely targeted toward sectors and regions possessing high credit absorption capacity and job creation potential. Coordination among the central government, local governments, and the banking sector must be strengthened to ensure that credit expansion is effectively channeled into production activities and job creation.
Determinants of Financial Management Behavior among Fishing 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, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

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.
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, & Accountancy Ventura Vol. 28 No. 3 (2025): December 2025
Publisher : Research Center and Community Services (PPPM)

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.
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, & Accountancy Ventura Vol. 28 No. 3 (2025): December 2025
Publisher : Research Center and Community Services (PPPM)

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.

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