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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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EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTOR’S DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Kencono Putri, Negina; Baridwan, Zaki; Supriyadi, Supriyadi; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

Abstract

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Agustina, Lidya; Dwi KS, Christine; Tin, Setyo
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students’ moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANY’S VALUE Uswati Dewi, Nurul Hasanah
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
THE DECISION USEFULNESS OF FINANCIAL ACCOUNTING MEASUREMENT CONCEPT Soetedjo, Soegeng
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.85

Abstract

The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must be presented in monetaryterm. Yet, the accounting measurement concept of assets and liabilities in this case are themain problem in financial accounting. For that reason, it is important for practitioners, accountingstandard setter, and academician to understand the accounting measurement conceptclearly. This study analyzes the influence of the investors/analysts understanding on the accountingmeasurement concept, length of experience, type of financial service industry, type oftransaction instrument, and character of the job for decision making on the basis of accountingmeasurement concept. Beside, it also provides inputs to accounting standard setter regardingthe role of accounting measurement concept in decision making by user of accounting information,especially investors. The result indicate that the decision making based on accountingmeasurement concept generally to be considered to invest and is influenced directly by understandinginvestor/analyst on the accounting measurement concept, length of experience, type offinancial service industry, type of transaction instrument, and characteristic of the job.
MACROECONOMIC AND BANK-SPECIFIC DETERMINANTS OF LOAN LOSS PROVISIONING IN INDONESIA Suhartono, Suhartono
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.107

Abstract

This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific have an effect on the quality of loans and loan lossprovisions to cover risks. The results showed that loan losses could be explained primarily by a particularbank and macro economic variables. On asset size, the study found a positive relationship between the sizeof assets and loan loss provisions indicating that there is no benefit for the large banks of their managerialand technological advantages. Well-capitalized bank with a negative impact on loan loss provisions, thebank also showed that the capitalized ones take less credit risk. It appears clear that inefficient banks torisk further demonstrate the validity of the hypothesis of poor management. Using the profitability/ReturnOn Average Assets (ROAA), it was found that there is a negative relationship implying that profitable banksave lower credit risk and also support the hypothesis that good management to take the risk is lower. Onthe impact of the price index, it was found negative showing higher inflation reduces loan loss provisions.In terms of economic growth/Growth Development (GD), the results provide further evidence that economicgrowth reduces credit risk and that this provides further support of procyclicality in credit markets.
LOCUS OF CONTROL, INNOVATION, PERFORMANCE OF THE BUSINESS PEOPLE IN THE SMALL BUSINESS AND MEDIUM INDUSTRIES IN SOUTH SULAWESI Rum, Muh.
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.108

Abstract

Locus of control has been seen as an important factor in boosting the business performance.Beside, it can also be used as the trigger to enhance the business survival. However, so far,there has no any study especially analyzing this factor in a specific situation such as in Smalland Medium Enterprises (SMEs). The research aims tries to analyze the influence of Locus ofControl, innovation ability on the performance of small medium industry in south Sulawesi.Practically, this research was conducted using survey with purposive sampling on industrialSmall and Medium Enterprises (SMEs) in South Sulawesi, then conducting a clustering onfour regions in northern, southern, eastern, and western areas which were centralized inMakassar municipality. The data were collected by interview and questionnaire to 200 industrialSME owners. Technical analysis data run by use of Structural Equation Model (SEM).The result in, points out that by reinforcing potential Locus of Control can stimulate the increasingof Innovation, and increases the performance of SMEs industry. The reinforcementof Locus of Control can be conducted by increasing memory ability, innovation ability, andPerformance, in terms of employee productivity, ability, and skill.
DETERMINATION OF EXPORT VOLUME AND HEDGING STRATEGY: A SURVEY OF EXPORTER’S TRANSACTION AT THE MAKASSAR INDUSTRIAL ESTATE (KIMA) Rakhman, Abdul
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.109

Abstract

The study aims to determine factors which influence the export volume of leading commodities in SouthSulawesi and investigate which hedging strategy has been implemented by the exporters. The survey wasundertaken for 13 managers arranging 250 sales contracts in thirteen companies. They were asked todescribe what type of hedging strategy was implemented in protecting their revenue with US dollar asdenominated currency to their contract. Several literatures suggested that hedging strategy needs to consistof hedging theory, but in South Sulawesi, the international traders’ belief is in pragmatism way byrelying on money market instrument especially for interest rate orientation. Although export import activitiesfor cocoa, cement, lobster, seaweed, box and marbles used US$ for denomination, the respondentswere aware of Rupiah fluctuation to foreign currency which also bears transaction exposure. Multipleregression analysis was used to determine variables which affected the volume and export, while hedgingstrategy was identified using qualitative approach. It was found that the increase on cost of hedging, inflationreferences and interest rate references affected significantly the increase of the export volume, whilethe increase of US$ spot rate to Indonesian Rupiah did not significantly affect in reducing export volume.Most of exporters rely on hedging in money market, long forward contract to protect their transactions.
PRODUCTIVITY AND SOCIAL ECONOMIC CONDITIONS OF RUBBER SMALLHOLDER’S IN KABUPATEN BANYUASIN, SOUTH SUMATRA PROVINCE Yusuf, Muhammad; Sulaiman, Jamalludin
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.110

Abstract

Rubber is one of the top foreign exchange earners in Indonesia. Seventy percent of the land in Indonesiaused for the cultivation of rubber consists of smallholding and the remaining 30 percent are large plantations.There are 34,827 rubber smallholders in the South Sumatra Province and account for 87 percent ofrubber cultivation in the province. However, they contribute only about 55 percent of the total rubber production.In contrast, large rubber plantations which account for only 13 percent of rubber cultivation contribute45 percent of the rubber production which shows that rubber plantation productivity is very low.The objective of this study is to describe the productivity and socio economic profile and the affect of socioeconomic for rubber smallholders’ productivity. The total sample used for the study was 433 respondentsconsisting of 280 poor households and 153 non poor households. Data cross tabulation was used in thisstudy. The results show the socio economic profile reflects the level of rubber farmers education plays therole in the productivity of rubber plantation, the average working hours of the poor rubber farmers foreach age group is fewer than those who are not poor families, and the factor of the duration of workinghours is certainly associated with the area of the land to be prepared.
THE DETERMINING FACTORS OF THE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE IN THE COASTAL COMMUNITIES IN NORTH MINAHASA REGENCY Mananeke, Lisbeth
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.111

Abstract

Competitive advantage and business performance can be considered potential factors in anybusinesses including in the coastal communities. This research analyses the effect of learningorientation on competitive advantage, the effect of learning orientation on performance, andthe effect of organization culture competitive advantage the businesses in North Minahasa,North Sulawesi. Primary data were taken from the owners of fishery business in coastal societywith the total number of 200 respondents with purposive sampling. The data were analyzedusing Structural Equation Model (SEM). It shows that intellectual capital has effect oncompetitive advantage. Yet, organization culture has no effect on competitive advantage. Theresearch also shows that learning orientation, intellectual capital, and competitive advantagehave effect on organization performance. On the contrary, organization culture and innovationhas no effect on organization performance.
INCREASING THE SERVICE QUALITY FOR CUSTOMER SATISFACTION Daengs GS, Achmad; Mahjudin, Mahjudin; Hufron, Mashudah
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.112

Abstract

Business competition is unavoidable nowadays, whether it is either product or service, it has alwaysits own strategy to win. In this condition, service is the most important factor that should bebuilt and delivered to the customers. For that reason, service has to be qualified. This is due tothe fact that with qualified service, the customers will also be satisfied and then they will not thebusiness. A qualified service is marked by the number of consumers who were satisfied totallywith the service. So, every business must focus on it. PT. TIKI Branch of Kedung Sari Surabayawas the object of the research because service quality was critical. Theoretically, there are fivedimensions of service quality such as assurance, tangibles, reliability, responsiveness, and empathythat may influence customer satisfaction. The objective of this study was, to determine theeffect of service quality to customer satisfaction. Structural Equation Modeling (SEM) was usedto analyze the primer and secondary data during the research. With the probability of > 0.10, itwas found that assurance dimension could establish unidimensionality of service quality, whiletangibles, reliability, responsiveness, and empathy dimensions could not. Therefore, it could beconcluded that assurance was the prominent factor that caused customers satisfaction.

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