cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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 1,049 Documents
 56   57   58   59   60 
INVESTMENT ON THE COMMUNITY INCOME AND THE ECONOMIC GROWTH IN CENTRAL JAVA Adnan, P. Eko Prasetyo
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

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 people’s 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. People’s income that is most affected is farming business income while that of being less affected is farming worker. The distribution of people’s 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. People’s 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.
EXPERIENTIAL MARKETING, EMOTIONAL BRANDING, AND BRAND TRUST AND THEIR EFFECT ON LOYALTY ON HONDA MOTORCYCLE PRODUCT Kustini, Nuruni Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.12

Abstract

The rising globalization era has demanded that the world should change from the old para- digms into the new one in every aspect, especially in marketing world. Nowadays, to win over the market share cannot not only do a business that relies on the functionality of their prod- ucts, but also take into account its brand attributed to their products as it delivers certain images in the mind of consumers or end-users. This research aimed to acknowledge the im- pacts of experiential marketing, emotional branding and brand trust towards loyalty on Honda motorcycle products.  Variables  in  this  research  are  experiential  Marketing  (X1), Emotional Branding (X2), Brand Trust (X3) as its independent variables; and Brand Loyalty (Y) as its dependent variable. To measure these variables, this study employed Semantic Dif- ferential Scale by using interval as its scale of measurement. 120 respondents of Honda mo- torcycle users were taken as sample of research from the population of Honda motorcycle users in Surabaya, with SEM (Structural Equation Modeling) employed as data analysis technique. On the one hand, the SEM analysis results revealed the positive and significant relationship of experiential marketing and brand trust on product loyalty. On the other hand, the analysis did not prove the significant nor positive influence of emotional branding to- wards loyalty.
THE RELATIONSHIP BETWEEN DEMOGRAPHIC FACTORS AND INVESTMENT DECISION IN SURABAYA Lutfi, Lutfi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.13

Abstract

The financial literature supports an increasing role for behavioral aspects of investment decision making. Among other factors, demographic factor may influence investors’ risk tolerance and investment preferences. This paper explores the relationship between demo- graphic factors, such as gender, age, marital status, education, income, and family members, and investor’s risk tolerance as well as investment preference. First of all, it attempts to reveal the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and investor’s risk behavior (risk seeker, risk averse. Secondly, it tries to see the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of invest- ment (bank products, capital market instruments, and physical assets). Finally, it endeavors to uncover the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of investment (bank products, capital market instruments, and physical assets). Using a sample of 84 investors in Surabaya, this study shows that demographic factors explain investor’s risk tolerance and investment preference. The results also reveal a significant relationship between investors’ risk toler- ance and their investment preferences.
DESIGNING CBA MODEL OF PERFORMANCE APPRAISAL SYSTEM AS A MERIT RATING FOR HIGHER EDUCATION INSTITUTION Prawitowati, Tjahjani
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.14

Abstract

Performance appraisal system as part of human resource management tools for higher edu- cation institution plays an important role in motivating and increasing educators and sup- porting staff’s performance. It is very valuable for higher education institutions. Yet, in edu- cation affairs, this is still considered less. This research attempts to design competence-based performance appraisal system for higher education institution. Depth interview, secondary data, and questionnaire are used as the instruments. It is conducted in three types of higher education in Indonesia. In terms of professionalism, social competence, and pedagogical competences, it is found that there are three competencies, namely core competency, mana- gerial competency, and technical competency. Core competency is referred to organization’s value, varied among higher education institutions, but mostly includes integrity, customer orientation,  achievement  orientation,  initiative,  teamwork,  empathy,  and  adaptability.  In terms of managerial competencies, most higher education institutions consider planning, problem solving, influencing others, empowerment, supervising, and controlling. For techni- cal competencies, they include computer literacy, English mastery and job technical mastery.
FINANCIAL ANALYSIS OF CRANE GROUP AUSTRALIA Arli, Verdi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.15

Abstract

Crane group has continued to develop and enhance its manufacturing capabilities. Starting in the mid 1990s, the company has some success as it revamped its network distribution op- erations. This study identifies whether this company has a strong financial fundamentals and whether investment in the company will be of a long term nature. Its financial statements had been analysed during 5 year period (2004 – 2008). The data were compiled from Annual reports; ASX historical information; Government reports; Media Items and Website Data. The analysis will cover company’s recent financial position, performance and cash flow, including liquidity; profitability; short-term asset management; risk; leverage and capital structure; and trend and horizontal analysis over the last five years. It shows that the past financial position, performance and cash flow have no guarantee for future performance. In addition, this report considers that this company has the fundamental criteria required for long term investment. It is recommended that the client monitor the position in 6-12 months in light of the share price at that time, the capital markets and ongoing evidence of Crane Group Limiter’s sales growth in the weakening economy. It cannot be stated that the com- pany is immune to an economic downturn. Crane Group has delivered dividends consistently over the last few years.
FARMERS PERCEPTIONS AND PREFERENCES IN CIAMIS AND BANTUL ON ISLAMIC MICROFINANCE INSTITUTIONS (BMT) Suraya, Suraya
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.16

Abstract

This research is done due to the fate of Indonesian people who, in majority, work as farmers. This community has not yet shown an increase in having more prosperous standard of living. This is assumed to be due to the insufficient capital, difficulty of access to financing, inability to provide collateral, and the limited number of the bank reach. This study attempts to reveal the role of Islamic micro-finance institutions or BMT for providing opportunities for the farmers. Yet, this rural community is unfamiliar with this institution. Therefore, it is impor- tant to see their perceptions, preferences, and acceptance for adopting such financial institu- tion. It employs the theory of perception, preferences, and level of adoption/acceptance of new things. The data were collected by means of questionnaires and interview. The study was conducted in Ciamis and Bantul Regencies from August to December 2009. It indicates the farmers’ perception level in Ciamis Regency high (91%), high-level preferences (97%), thus they can adopt Syariah microfinance institutions with a high level of acceptance (92%). In general, it can be concluded that there is no difference in perceptions, preferences, and the adoption of this bank by the communities in the two regencies.
THE INFLUENTIAL FACTORS TOWARDS CREDIT UNION MEMBERS (STUDIES IN CU NETWORK BOARDS OF CU IN KALIMANTAN) Lingu, Amu Lanu A.
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.17

Abstract

Credit Unions, in Indonesia, have well-developed and played an important role in supporting its members ‘economic empowerment. In 2008, there were 33 Regional Coordinating Bodies of Credit Cooperation (BK3D) and one Central Office of Credit Cooperation (PUSKOPDIT). Among them, it is Kalimantan Coordinating Body of Credit Union (BKCUK). This research attempts to find out the relationship and influences among the variables as used in this re- search. The data which include the abovementioned key variables were collected from re- spondents using questionnaires. Path analysis was used to estimate the magnitude of direct or indirect causal relationships between exogenous variables and endogenous variables. AMOS Version 16 was used to perform the analysis. Results of the study shows that: (i) lead- ership of managers was directly affected by both strategic plan and financial performance; (ii) quality of product/service was directly affected by strategic plan, and was indirectly af- fected by  financial performance  through  managers’  leadership;  and  (iii) satisfaction of PCU’s members was directly affected by either leadership of managers or quality of prod- uct/service, and was indirectly affected by financial performance and strategic plan through leadership of manager. Results of the study shows, That: (i) the leadership of managers was directly affected by both the strategic plan and financial performance, (ii) quality of product / service was directly affected by the strategic plan, and was indirectly affected by financial performance through managers’ leadership ; and (iii) the satisfaction of PCU’s members was directly affected by Either leadership of managers or quality of product / service, and was indirectly affected by financial performance and strategic plan through leadership of manager.
AUDITORS’ EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM Hudiwinarsih, Gunasti
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.18

Abstract

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors’ professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The analysis used in this re- search is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that experience, competency, and independency influence significantly toward auditor professionalism. However, experience and independency have no effect sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.
THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Kustono, Alwan Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.19

Abstract

The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothing reflects re- ducing the possible income fluctuations so as to make it as stable as possible throughout the ism.  Almost  of  income  smoothing  research  in  Indonesia  used  Eckel’s  index  to  clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to deter- mine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Ex- change, over period of 1999-2008. This study confirms Eckel’s index is not reliability instru- ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previ- ous studies, particularly that determinant, factors and effect of income smoothing practices.
ASSESSING PROFIT EFFICIENCY OF ISLAMIC BANKS IN INDONESIA: AN INTERMEDIATION APPROACH Pramuka, Bambang Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.21

Abstract

Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. This study investi- gates the profit efficiency of Islamic banks in Indonesia.  The Stochastic Frontier Approach (SFA) was adopted to evaluate monthly data released by full-fledged Islamic banks and Is- lamic window banks in Indonesia.  The period of observation was March 2003 until March2009.   The efficiency of Islamic banks was assessed by employing the intermediation ap- proach.  Hypotheses concerning the relationships of the input and output variables were pos- ited and tested.  The result of the study indicated those full-fledged banks are more efficient in generating profit than their counterpart, Islamic window banks.  The finding of this study highlights crucial information regarding the efficiency of Islamic banks in developing coun- try. Islamic banks should continuously increase the amount of third party fund and financing volume and make it more efficient in generating profit.  In addition, Islamic bank efficiency may have a great influence on the Indonesian government policy, which is expected to be in favor of the industrial sector instead of the monetary sector.

Page 58 of 105 | Total Record : 1049

 56   57   58   59   60 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol. 24 No. 2 (2021): August - November 2021 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 2 (2020): August - November 2020 Vol. 23 No. 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol 23, No 1 (2020): April - July 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 22, No 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol 20, No 2 (2017): August - November 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol 19, No 2 (2016): August - November 2016 Vol. 19 No. 2 (2016): August - November 2016 Vol 19, No 1 (2016): April - July 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol. 17 No. 3 (2014): December 2014 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol. 17 No. 1 (2014): April 2014 Vol 17, No 1 (2014): April 2014 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol. 16 No. 1 (2013): April 2013 Vol 16, No 1 (2013): April 2013 Vol 15, No 3 (2012): December 2012 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol. 15 No. 1 (2012): April 2012 Vol 15, No 1 (2012): April 2012 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 2 (2011): August 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol. 13 No. 3 (2010): December 2010 Vol 13, No 3 (2010): December 2010 Vol 13, No 2 (2010): August 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue