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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 1,049 Documents
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FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Chariri, Anis
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.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using “a holy guidance of ceremony” (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.
EFFICIENCY OF NON-LIFE INSURANCE IN INDONESIA Abidin, Zaenal; Cabanda, Emilyn
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.46

Abstract

It is a fact that financial institutions among Asian countries, especially Indonesia, have beendominated by commercial banks. In addition, an insurance market share is only 10 percent ofthe financial market. Yet, the insurance industry is an important partner for the banking industry.This function is to guarantee the risk of banks in distributing credit and supportingthe national economy through the community's fund. This paper evaluates the relative efficiencyof 23 Non Life Insurance companies in Indonesia, using Data Envelopment Analysis(DEA) model. DEA is a management evaluation tool that assists in identifying the most efficientand inefficient decision-making units (DMUs) in the best practice frontier. Empiricalresults show that bigger insurance companies are found to be more efficient than smallerfirms. Moreover, companies with captive market and the company's group with non-captivemarket have relatively the same result. These findings are new empirical contributions toefficiency literature of the insurance industry. The paper also provides policy implicationsfor the Indonesian insurance sector.
EXPORT AND INVESTMENT IN FISHERIES SECTOR IN MALUKU PROVINCE Manuhutu, Yerimias
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.48

Abstract

Export and investment are considered important parts of the macro variables that affect economicgrowth. The purpose of this study in long-term perspective is to analyze the dynamicbehavior of export and investment and the movement direction of causality between exportsand investment in the province of Maluku. Data used in this research is secondary data, theperiod of 1990-2009. Estimation methods used in this study is Granger Causality Test, VectorAutoregressive (VAR). Results show that based on Granger causality test there is one-waydirection from investment variable to the export of fisheries at lag 1-4, and at lag 5 occurringin two-way relationship between two variables in the model. This proves that investment is avery good instrument to stimulate the expansion of fisheries exports sector towards economicopenness. Dynamic behavior of the movement of exports and investment shows that there arereciprocal relationships between export and investment the results. It provides evidence thatIRF shocks/innovations of the investment variables have a direct impact on exports and viceversa. This means that if export variable decreases, the investment variable also decreases.On the contrary, when export variable increases, the investment variable also increases. Yet,the Cholesky decomposition results show that shocks on fishery exports can be explained eitherby itself or investment. It indicates that variable of investment give better dynamic responsesand more dominant compared to export variable.
THE DESIGN OF SPENCER GENERIC COMPETENCY AS A MODEL FOR BANKING SUPERVISORS POSITION SPECIFICATION IN SURABAYA Irawan, Irawan
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.49

Abstract

Banking industries have some targets in which the supervision of banks is required. In orderthat the banks can strengthen the national banking industry fundamental, Bank Indonesia(BI) implements Indonesia Banking Architecture (IBA). The second target of the ABI is tocreate a system of independent and effective bank regulation and supervision based on internationalstandards. This study attempts to uncover some issues such as (1) How to designgeneric competencies of Spencer as a model specification for the Supervision of Banking officesin Surabaya; (2) How technical competence and perceived behavioral competencies ascompetencies are required for Banking Supervision. This study uses 50 bank branch managersin Surabaya as respondents. Descriptive analysis is applied for analyzing the data. Basedon such analysis, it can be concluded that, first of all, the design of generic competencies ofSpencer can be used as a model specification for the position of Banking Supervisors in Surabaya.This can be done according to the order level based on the perception of importanceby the respondents in which the expertise in the field of task is in the first place. Secondly, thetechnical competencies and behavioral competency that are perceived as competencies requiredfor Banking Supervision acting in Surabaya are the competency to analyze the coreproblem.
THEORETICAL TESTING ON SERVICE QUALITY AND PRODUCT INNOVATION OF SMALL-MICRO CREDIT BANKS (A CASE STUDY) Dimyati, Mohamad
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.50

Abstract

The research topic is a theoretic influence of service quality and product innovation on customerloyalty which are mediated by customer satisfaction and customer trust borrowing microand small scale credit of public bank in Jember Regency. The research examines the influencesof: service quality on customer satisfaction and customer trust as well as customerloyalty, customer satisfaction on customer loyalty, product innovation on customer trust andcustomer loyalty, customer trust on customer loyalty borrowing micro and small scale creditof public bank in Jember Regency. A purposive sampling with disproportional allocation on120 respondents was used to determine the sample (BRI, BNI, Bank Mandiri, and Bank Jatimbranch office Jember), employing the Structural Equation Modeling with AMOS Version 5.0.The results show that the service quality influences significantly the customer satisfactionand the customer trust as well as the customer loyalty with a positive relationship direction;The customer satisfaction and the product innovation influences significantly the customertrust with a positive relationship direction; The customer trust influence significantly the customerloyalty with a positive relationship direction. The customer satisfaction and the productinnovation do not influence the customer loyalty. The customer loyalty of the small andmicro debtors of the public banks in Jember Regency are direct influenced by the servicequality and the customer trust, and are indirectly influenced by the service quality, the customersatisfaction and the product innovation; the customer satisfaction and the productinnovation do not either directly nor significantly the customer loyalty.
SMALL, MEDIUM, MICRO ENTERPRISES, AND FINANCIAL GROWTH CYCLE Pakaryaningsih, Elok
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.51

Abstract

Research on small, medium, and micro-sized enterprises (SMMEs) is considered interesting.This study attempts to examine the existence of external financing on micro, small and mediumenterprises in Jogjakarta, especially to support the existence of The Financial GrowthCycle Model proposed by Bergel and Udell (1998). This model argues that, as the enterprisesgetting mature in terms of age, size and published information, the external financings aregradually employed. Besides that, this study also examines the policy implication regardingthe existence of Financial Growth Cycle Model. Using multinomial logistics regression, 100of micro, small, and medium sized-enterprises in Jogjakarta are analyzed. The result showsthat micro, small and medium-sized enterprises in Jogjakarta have a high tendency to useinternal financings rather than external ones. This evidence is due to the major characteristicsof the sample, which they are considered under developed or immature. Moreover, theresults suggest that the Financial Growth Cycle Model is supported. The result also suggeststhat microfinance institution should follow three strategies to provide source of capital.Those strategies are market segmentation, loan portfolio, and assisting program for SMMEs.
MODEL OF INFORMATION SYSTEM OPERATION BASED ON TECHNOLOGY ACCEPTANCE MODEL FOR MICRO FINANCIAL INSTITUTIONS Jauharia Hatta, Atika
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.52

Abstract

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounting system make limitationfor this institution efficient and effective in their operation. By applying an informationsystem, they can increase performance through repairing in planning and managing businessand easier in transaction activity. Thus, it will reduce operation costs. The main objective ofthe research is to develop an electronic transaction system (ETS) for credit unions (CUs) byidentifying determinants that are considered by managers and employees of credit unions inadopting the system. To investigate the determinants for adopting information system, theresearch uses Technology Acceptance Model (TAM) modified by other models such as TRA,TPB and DOI. Using Structural Equation, the result shows supporting evidence for TAM thatperceived ease of use and perceived usefulness are important determinants for adopting informationsystems.
THE ETHICS OF ACCOUNTING STUDENTS: A COMPARATIVE STUDY Purnamasari, Dian Indri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.53

Abstract

It is noted that there have been problems of ethics in the auditing happening in big companies.In addition, the issues of ethics are closely related to the auditing profession. This isbelieved that they are also related to the independence in doing the profession. In consequence,the auditing profession is expected to have high independency and objectivity becauseit has the responsibility for providing public service to the society who has trustedthem. A professional accounting begins his or her career at accounting school as a student.Therefore, this study intends to answer the question of the ethics among the accounting students.Again, this study intends to examine the ethics of the accounting students by makingthe comparison among the accounting students of public universities and privates universities,as well as at the Accounting Profession Education Program (PPA). Besides that, it alsocompares the male and female accounting students. The results show that that gender doesnot influence the student’s choosing the alternative answers of either B or C, but influencesthem to choose the alternative of A. Further analysis also indicates that the male studentshave bigger probability to accept the offer to violate the existing ethics and not to tell anyonethan their counterparts. It is due to the condition that the male students take more risks orface challenge in doing their job than their counterparts.
BUSINESS RELATIONSHIP DEVELOPMENT IN THE CONTEXT OF A HIGH-RISK AND UNCERTAINTY Sulhaini, Sulhaini
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.54

Abstract

This paper aims to explore how relationship elements fluctuate and business relationshipsdevelop in a volatile country market. Previous studies explored business relationship developmentin stable country markets ignoring the complexity of building relationships in thecontext of high-risk and high uncertainty environment. This study followed the traditions ofinductive logic and used a qualitative approach and multi-case study design. Data was analyzedfollowing the procedure of General Inductive Approach (GIA).The findings suggest thatlearning orientation is a key orientation influencing a companies’ ability to develop businessrelationships in a high- risk country market and that relationships need to be understoodfrom this perspective rather than simply a relational one. Business relationship developmentin a volatile market can be better understood through the learning perspective than merelywithin the relational perspective. Practical implication of the study is that when exporting toa high risk country market, a company needs to develop its orientation towards learning todevelop its ability and capacity to manage and develop business relationships.
ENVIRONMENTAL ANALYSIS AS A BASIS FOR DETERMINING STRATEGY OF COOPERATIVE UNITS IN AMBON CITY Ismail, Rumra Suryanti
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.55

Abstract

Cooperation is either a grass-root economic movement or an entity having role in achievingprosperity society. Cooperation need to build itself and should be built to be self-reliantbased on its principles so that it will become national economic foundation. Therefore, cooperationis hoped to be a stable, democratic, autonomous, participative and social economicorganization. This research aimed at analyzing ability of internal factors (organization andinstitution, effort and business, service, member participation) or external factor (network) ofKUD in measuring performance level as well as determining strategy alternatives whichwere appropriate with performance level of KUD. This research used Cooperative CapacityAnalysis (CCA) with scoring technique and Basic Main Strategy Selection Matrix in choosingappropriate strategy for the KUD. Research showed that internal and external factor wereable to determine the level of performance of KUD and grouped in two groups namely Goodand Moderate. KUD classified as good was suggested to choose intensive strategy alternativeby focusing on Concentrated Growth, Product Development and Market Development.While KUD classified as moderate was suggested to choose defensive strategy alternative byfocusing on Goal Changing strategy.

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