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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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Transparency of Financial Reporting as a Determinant of Audit Quality in the Local Government of Bulukumba Regency Sufiati; Eva Marin Sambo
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5584

Abstract

This research examines the impact of transparency in financial reporting on audit quality within the Regional Government of Bulukumba Regency. The study utilizes a quantitative explanatory methodology. Data were collected through questionnaires administered to 50 local government officials responsible for financial management and reporting. Data analysis was performed utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The findings suggest that transparency in financial reporting has a positive and statistically significant impact on audit quality. All aspects of transparency, including information accessibility, data accuracy and comprehensiveness, openness in decision-making and implementation procedures, and mechanisms for complaints and feedback, substantially improve audit quality in local government. These findings underscore the significance of enhancing transparency in financial reporting to bolster audit effectiveness, promote public accountability, and reinforce trust in local government financial management. This study provides extensive empirical evidence on the multifaceted role of financial reporting transparency as a crucial determinant of audit quality in local government.
Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor Margareta Diana Pangastuti; Marce Sherly Kase; Frederic Winston Nalle; Yuliati Sengkoen
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5614

Abstract

This study examines the associations between budget transparency, village officials’ capacity, Siskeudes utilization, BPD oversight effectiveness, and perceived village financial accountability in the border region of North Central Timor Regency, Indonesia. Data were collected from 90 respondents across 31 villages in seven subdistricts and analyzed using multiple linear regression with village-level cluster-robust standard errors. The regression model was jointly significant, with an adjusted R² of 0.711. Budget transparency and village officials’ capacity were not significantly associated with perceived village financial accountability. In contrast, Siskeudes' utilization and BPD oversight effectiveness were positively and significantly associated with perceived village financial accountability. BPD oversight effectiveness exhibited the largest standardized coefficient among the predictors. These findings indicate that digital financial administration and institutional oversight were more consistently associated with perceived village financial accountability than the other governance attributes within the sampled villages. This study extends empirical evidence on village financial governance to the Indonesia–Timor-Leste border region
Commodity Price Volatility and Jakarta Composite Index Volatility: Evidence from the Indonesia Stock Exchange Fitri Noprita Sari; Fitri Santi
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5633

Abstract

This study aims to analyze the impact of crude oil, coal, and gold price volatility on the volatility of the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange during 2018-2025. While numerous prior studies have examined the relationship between commodity prices and the JCI, most have focused on price changes and employed linear regression approaches. Research regarding the simultaneous volatility transmission from multiple global commodities to the JCI remains limited and has yielded inconsistent results. This study addresses this gap by analyzing the volatility of crude oil, coal, and gold using an ARCH-family approach over a period characterized by various episodes of global uncertainty. The study uses daily secondary data on WTI crude oil, Newcastle coal, the London Gold Fixing, and the JCI, sourced from Investing.com and Yahoo Finance. GARCH, TARCH, IGARCH, and EGARCH models were tested, with TARCH selected as the best-fitting model based on AIC, SIC, and log-likelihood criteria. The results indicate that the volatility of crude oil and gold has a positive and significant impact on JCI volatility, whereas coal volatility does not have a significant effect. Theoretically, this study enriches the volatility spillover literature by demonstrating that volatility transmission varies across commodities. From a practical perspective, the volatility of oil and gold can serve as indicators for monitoring risk in the Indonesian stock market. Keywords: Coal, JCI, Oil, TARCH, Volatility
Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia Ratna Puji Astuti; Tio Waskito Erdi
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5646

Abstract

ABSTRACT The digital transformation of tax administration through the implementation of the Coretax represents a strategic effort to improve tax administration efficiency in Indonesia. However, the success of this system is influenced by both technical factors and user readiness. This study aims to examine the effect of system quality, information quality, and service quality on tax administration efficiency, with user readiness as a moderating variable. This research employs a quantitative approach using a survey method through questionnaires distributed via Google Forms to taxpayers and tax officers. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that system quality, information quality, and service quality have a positive and significant effect on tax administration efficiency. Furthermore, user readiness strengthens the relationship between system quality and service quality with tax administration efficiency but does not moderate the relationship between information quality and efficiency. This study concludes that the success of Coretax implementation is primarily determined by system and information quality, supported by user readiness in optimizing system utilization.
Reshaping Banking Behavior: A Structural Model of Real-Time System Integration and Open Banking Readiness in Reducing Churn Propensity Batara Daniel Bagana; Gregorius Anggana Lisiantara; Muhammad Ali Ma'sum; Nungki Pradita; Ignatius Hari Santoso
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.v29i1.5679

Abstract

This study aims to analyze the influence of real-time system integration and open banking readiness on churn propensity in Indonesia's digital banking context, considering the mediating roles of customer experience quality and perceived value. This study is based on the Service-Dominant Logic and Dynamic Capabilities perspectives to understand how technology convergence can shape value creation and customer retention mechanisms in an increasingly interoperable financial ecosystem. Using the partial least squares method, the results show that real-time system integration has a significant effect on the quality of customer experience but not a direct effect on perceived value. Open banking readiness has been shown to significantly influence the quality of customer experience and perceived value, with a particularly strong effect on the latter. Furthermore, customer experience quality and perceived value have a significant negative effect on churn propensity, indicating that the better the experience and the higher the perceived value, the lower the propensity of customers to switch banks. This study contributes by demonstrating a shift in the source of competitive differentiation from infrastructure capabilities to ecosystem readiness in the digital banking industry. Practically, these findings emphasize the importance of strengthening ecosystem integration, data governance, and digital collaboration to increase customer value and reduce churn rates.
The Effect of Application Quality on Traveloka’s Customer Loyalty Through Customer Trust Dwi Septi Haryani; Sri Langgeng Ratnasari; Ranti Utami; Daeylen Beby
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.v28i3.5734

Abstract

The rapid growth of mobile-based travel services has intensified competition among digital travel platforms, making application quality and customer trust important for customer loyalty. This study examines the effect of Application Quality on Customer Loyalty through Customer Trust among Traveloka users in Indonesia. A quantitative cross-sectional survey involved 400 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The measurement model met reliability and validity criteria, with Composite Reliability values of 0.815–0.835 and Average Variance Extracted (AVE) values of 0.609–0.647. The results show that Application Quality positively and significantly affects Customer Trust (β = 0.619, t = 17.888, p < 0.001), while Customer Trust positively and significantly affects Customer Loyalty (β = 0.582, t = 14.601, p < 0.001). Customer Trust also significantly mediates the relationship between Application Quality and Customer Loyalty (β = 0.361, t = 10.498, p < 0.001). The findings highlight Customer Trust as an important mechanism linking Application Quality to Customer Loyalty and provide practical implications for improving customer retention and sustainable competitive advantage.

Page 58 of 58 | Total Record : 576

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