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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 1,048 Documents
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The impact of managerial ownership, institutional ownership, proportion of independent commissioner, and intellectual capital on financial distress I Kadek Widhiadnyana; Ni Made Dwi Ratnadi
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1233

Abstract

Financial distress is a phase of the decline in the financial condition experienced by a company before the bankruptcy or liquidation occurs. One of the causes of financial distress is the company’s operating losses, caused its operating cash flow to be negative. During 2014-2016, there was 24 percent of manufacturing companies listed in Indonesia Stock Exchange (BEI) that has a negative pretax profit. The purpose of this study was to obtain empirical evidence of the effect of managerial ownership, institutional ownership, the proportion of independent commissioner board, and intellectual capital on financial distress. The population of this research is all of manufacturing companies listed on Indonesian Stock Exchange (IDX) on 2014-2016. The sample was taken using a non-probability sampling with a saturated sample technique. The numbers of samples analyzed were 423 financial reports of manufacturing companies published on IDX during 2014-2016. The analysis technique used in this research is multinomial logistic regression. It was found that managerial ownership has a negative effect on financial distress, institutional ownership has a negative effect on financial distress, proportion of independent commissioner has a positive effect on financial distress, and intellectual capital has a negative effect on financial distress.
THE IMPACT OF FUEL PRICE INCREASE ON STOCK PRICE IN INDONESIA STOCK EXCHANGE Teddy Chandra
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.219

Abstract

The purpose of this research is to analyze the response ofIndonesian Capital Market to increasein fuel price as announced by the Government on June 22nd, 2013. This study uses abnormal returns and trading volume activity as the indicatorsto observe investors responses in the capitalmarket. Event study is used in order to examine investors responses. It measures the investorsresponse before and after the announcement of increase infuel price. The sample used in thisstudy includes all companies listed on the LQ-45 for the period of February to July 2013. Theresult indicates that there are significant negative abnormal returns before the announcement ofincreasing in fuel price and there are positive abnormal returns after the announcement of increasing in fuel price. However,there is no significant difference between the abnormal returnsbefore and after the announcement. Additionally, there is an increase in activity shown by theincrease in trading volume activity before and after the announcement. Yet, there is no significantdifference between the activity before and after the announcement.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
EARNINGS PERFORMANCE IN PREDICTING FUTURE EARNINGS AND STOCK PRICE PATTERN Junaidi junaidi
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 2 (2011): August 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.1

Abstract

So far, business forecasting has been considered important in almost all economic entitiesand it is often used in areas such as in security analysts, institutional lending, and manage-ment. This research aims at examining empirically the predictability of time series of earn-ings for future earnings and stock price patterns by means of Autoregressive Integrated Mov-ing Average (ARIMA). It is expected to provide contribution in the form of empirical evi-dence, in which earnings are considered useful for predicting earnings and stock price pat-tern. The forecasting is by using some techniques among others, the nave model, regression,ARIMA (Box-Jenkins) and so on. The data were taken from stock market data center at UGMand UTYs IDX corner during 1996-2007. Based on the sampling criteria, 22 companieswere used as the sample. The results showed that there were no statistically significant dif-ferences among actual earnings for the earnings forecast. The first hypothesis which statesthat there is ability in predicting earnings income is statistically supported. The second hy-pothesis which states that there is the ability of earnings in predicting stock price pattern isalso statistically supported
Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Indra Satya Prasavita Amertha; I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the relationship of firm size and leverage on earnings management practices is still interesting. In contrast to the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations) Rozmita Dewi YR; Irfan Ariandi
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.751

Abstract

The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.
Entrepreneurial Self-Efficacy and Entrepreneurial Intention: The Mediating Role of Entrepreneurship Intentional Self-Regulation among Future Entrepreneurs Cynthia Elitha; Debora Eflina Purba
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2239

Abstract

Prior studies have explored the correlation between students' entrepreneurial self-efficacy and entrepreneurial intention. Several studies found a strong relationship between them, while others suggested a moderate or even weak correlation. This research aims to explore the mediating effect of entrepreneurship intentional self-regulation (EISR) on the relationship between entrepreneurial self-efficacy (ESE) and entrepreneurial intention (EI) among undergraduate students as the representative of future entrepreneurs in Indonesia. There is a need to explain this concept considering that the emergence of entrepreneurs is one of Indonesia's priorities. Data were collected from 299 undergraduate students in their final year of studies from eight universities, which provide entrepreneurship-based education in Jakarta and Bandung. Hayes’s PROCESS Macro in SPSS was used to analyze the effect. The results showed that entrepreneurship intentional self-regulation (EISR) was fully mediated the relationship between entrepreneurial self-efficacy and entrepreneurial intention among undergraduate students in Indonesia. This suggests that universities need to design curriculum and learning methods that encourage students' intention to become entrepreneurs.
MEASUREMENT OF CUSTOMER SATISFACTION AT CAREER CENTRE IN HIGHER EDUCATION INSTITUTION Harry Widyantoro
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.59

Abstract

The role of career center in a higher education institution (HEI) is vital as it is aimed at helpingthe graduates adapt to work when they get a job. Besides that, it is also a key to determinethe success of the education process. This research attempts to investigate the studentssatisfaction on the pre-job services provided by the career center in preparing them withknowledge and skills to get a job through the following programs namely job preparationcourses, job fairs, and a hiring program. The research is qualitative and the data were gatheredfrom a tracer study. It showed that the students were satisfied with the ease to obtain thepre-job services provided in campus and the availability of vacancy board regularly informingvacancies needed by companies. However, the students were not satisfied with the serviceprovided by the career centre staff. As such, it is now recommended that the career centerstaffs skills must be improved by briefing them with soft skills and making them updated withinformation on career center programs and the vacancies, since from the students point ofview, the unit service performance was also considered the institutions performance as awhole.
ANALYSIS OF COMMODITY DISTRIBUTION PATTERN AND PRICE SETTING PATTERN Dwi Kartikasari
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.396

Abstract

This paper concerns the distribution (marketing) channel behavior and price formation of commodities. It is a successive analysis answering question what commodities most contribute to inflation in Batam. These commodities are chicken meat, spinach, red chili pepper, string bean, water spinach (kangkung), mackerel (selar), and tuna fish (tongkol). The objectives of this research are (1) to break down the nature of marketing channel of commodities, i.e. chicken meat, spinach, and mackerel (selar); (2) to know the formation of selling price of the commodities. The research was conducted by purposive - snow ball sampling starting from producers.The respondents involved are 19 producers, 3 importers, 22 wholesalers, and 58 retailers. As a whole, the research proves that the common channel level is channel three for vegetables and chicken meat involving producers/importers, wholesaler, and retailers. Whereas the number of channel levels for fish is four since collectors (pengepul) gather from fishermen then bring the fish to wholesalers.
A Case Study of Bank Accounting Practices on Reserves for Impairment of Credit Deduction Nanang Shonhadji
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1169

Abstract

The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of each customer to determine the credit-value loss (CKPN).  This study uses a method of a qualitative case study with structured stages for determining the formation of credit-value loss (CKPN) with creditrisk+ model. The purpose of this study is to reveal the accounting practice of establishing CKPN with creditrisk+ model. The results show that the ATMR method caused BPR banks to provide a very large recovery fund when compared with CreditRisk+ method. Other findings reveal that the approach of ATMR is not maximized in producing accurate measure of credit risk and in accordance with the actual condition. This study contributes to providing an alternative to the determination of CKPN in addition to using ATMR and roll rate analysis model by the banks. For the regulators and professional organizations of the Indonesian Institute of Accountants, they can use it as sources of information to evaluate the application of PSAK 55, especially in determining the CKPN. 

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