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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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ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Subekti, Imam
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.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
ISEES MODEL: MODEL OF HOSPITAL SERVICE BASED ON INTERNAL AND EXTERNAL SERVICE QUALITY Rachmat, Basuki; Indrawati, Trisa
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.v15i3.114

Abstract

The research attempts to investigate public hospital service model and test the effect of theinternal and external service quality on employee satisfaction, employee satisfaction on theexternal service quality, external service quality on customer satisfaction, and customer loyalty.The research was conducted through questionnaires to 31 hospitals in Surabaya with1155 respondents. Validity and reliability are used to test the research instruments and researchhypotheses were tested by linear regression analysis. The results show there is a significantand positive effect of internal service quality on the employee satisfaction. There isalso a significant effect of internal service quality on external service quality. But, it alsoshows there is no significant effect of employee satisfaction on external service quality.Again, there is a significant and positive effect of external service quality on customer satisfaction,a significant and positive effect of customer satisfaction on customer loyalty.
BLOCKHOLDER OWNERSHIP, CAPITAL STRUCTURE AND MANUFACTURE COMPANY VALUE IN INDONESIA STOCK EXCHANGE Yuliani, Yuliani
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.v15i3.115

Abstract

The capital markets have been in the emerging market category for example, the Indonesia StockExchange. In connection with this condition, it has been known that the behavior of issuers andinvestors are still relatively unstable. This behavior is quite different to market conditions in othercountries, which have become the efficient market. The number of listed companies is still relativelysmall compared to the number of listed companies on stock exchanges in developed countries. Theresearch aims to measure and to find empirical evidence, the direct effect of blockholder ownershipand capital structure on company value. It will investigate and examine the mediating effect ofcapital structure on company value. The research was conducted at manufacturing company inIndonesia Stock Exchange (IDX) for five years. This research use census sampling, with number 36of companies that were analyzed with Structural Equation Modeling (SEM). The result shows directlythe blockholder ownership does not have significant effect to company value. Capital structurehas mediating effect to the relationship between blockholder ownership and company value.This finding Explains that the indirect role of capital structure can increase of company value. Inaddition, capital structure directly has significant effect to company value.
GOING CONCERN OPINION IN PROVIDING INFORMATION FOR THE MARKETS Hartadi, Bambang
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.v15i3.116

Abstract

Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to keep their goingconcern operation. From such reasons, this study analyzes whether the going concern opinion(GCO), provides useful information about the value of the firm for other parties, especiallythe market. In this study, the samples were selected by using purposive samplingmethod of manufacturing companies in LQ45. In testing the hypothesis, the researcher usesmultiple linear regressions. In some cases, the results do not support previous studies. GoingConcern Opinion and Net Income do not affect the Market Value of Equity. Thus, it does notsupport the previous research findings. On the contrary, the Book Value of Equity andgrowth have significant effect on the Market Value of Equity, in which this supports the previousones.
COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE Wuryani, Eni
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.v15i3.117

Abstract

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and corporate performance.This study was done by means of census with the population of 69 go public companies.They have been the participants of Corporate Governance Perception Index (CGPI)period 2004-2008. The variable of company size was measured by using the logarithm ofassets while that of earnings management using discretionary accruals. In measuring firmperformance variable, the study uses Tobins Q. The results of this study show a significantnegative effect of firm size on earnings management. Large-sized companies will avoid doingearnings management. Beside, the size of company has a significant and positive effect oncompany performance. Large-sized companies will have a chance to get a greater opportunityto profit through the sale of shares.
STRATEGY OF BUSINESS INNOVATION IN SYARI’AH BANKS CASE STUDY OF THE FINANCING TRANSACTION MODEL IN BANK BJM SYARI’AH‘S PRODUCTS SURABAYA Nawawi, Ismail
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.v15i3.118

Abstract

This research attempts to analyze the model in Shariah banking business innovation strategy andits application. This research used the qualitative method, in which the data were collected byobservation, interviews and documentary study. These data were chosen purposively and snowballing,consisting of the Managing Director, Director of Operations and Marketing DirectorBJM Bank Surabaya. These data were analyzed using Thesis (theory and data), antithesis (dataand theory) and synthesis (analysis), in addition, also using process analysis data reduction andverification. It shows that the model of financing in Bank BJM shariah Surabaya using, (1) theprinciple of surrogate form of demand deposits (wadi'ah), (2) the principle of sharing and distributionof fund management, (3) the principle of sale and mark- up with a lump sum credit score(taqsid), (4) the principle of lease (ijara), a pure rental and leasing, (5) the principle of fee serviceslike clearing, collection, transfers and others. In doing strategy, it must be done by lookingat the object of the customers' needs, a given customer financing, investment, and ability to understandthe customer. Such strategy was done by category facilitated by profit sharing (mudaraba)and partnership (Musharaka), while the distribution of the benefits of the activities of productionby the sale (murabaha, salam and Isthisna').
THE CAUSAL RELATIONSHIP BETWEEN CORRUPTION AND POVERTY IN ASEAN: A GENERAL METHOD OF MOMENTS/ DYNAMIC PANEL DATA ANALYSIS Rahayu, Ina Purwantini; Widodo, Tri
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.v15i3.119

Abstract

It has been noted by public that corruption is a practice that can be considered an extra ordinarycrime that has happened in developing countries. Such a common misuse of publicaffair is conducted for private gain, including but not limited to: corruption, nepotism, bribery,extortion, influence peddling and fraud. In Indonesia, corruption has been around foryears and increased dramatically in recent years. It distorts markets and the allocation ofresources. This research examines the Granger causal relationship between corruption andpoverty with panel data of 9 ASEAN countries during the period of observation 2005-2009. Ituses the generalized method of moments/dynamic panel data (GMM/DPD) and focuses oncapability poverty using human development index (HDI). The major results show that povertydoes not affect corruption meanwhile corruption causes poverty. There is unidirectionalcausality, from corruption to poverty.
THE ANALYSIS OF INDONESIA ECONOMIC GROWTH: A STUDY IN SIX BIG ISLANDS IN INDONESIA Christianto Leasiwal, Teddy
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.121

Abstract

This study attempts to investigate and analyze the factors determining and influencing the Indonesia'seconomic growth, and to see economic growth in the six bog islands in Indonesia, usingextension of the Solow-Swan model and endogenous growth models, by also adding the factors ofeducation (EDU), the potential sectors utilization (PSU) as well as several other factors that ForeignDirect Investment (FDI), Political Stability and Security (STAB). The results of this studyfound that the variable of FDI, PSU, EDU and STAB, in general, have effect on the economicgrowth in Indonesia and on the existing six big islands. Not all of these variables affect the 6 islandswhich is due to the different characteristics of each island. It can be concluded that theFDI, is still one of the important sources for Indonesia, and six big islands to encourage economicgrowth of Indonesia's economic growth and six big islands in Indonesia against the use ofpotential sectors especially in natural resources. Political Stability and Security (STAB), the conditionof Indonesia, and six big islands, are quite vulnerable to shocking security, making it havea strong effect on economic growth. Education (EDU) generally is able to contribute significantlyto the economic growth of the islands. In Bali and Timor, education (EDU) can not encourageeconomic growth.
MODEL OF IT ADOPTION FOR INCREASING THE MSME’S COMPETITIVE ADVANTAGE Nurhadi, Nurhadi
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.122

Abstract

In the emerging global market context, the adoption and use of information technology (IT) iswidely seen as critical for the competitiveness of Micro, Small and Medium Enterprises(MSMEs). This study aims to describe: the degree of IT adoption; the reasons to use IT; theinhibiting factor of IT adoption; and the pattern of IT adoption for MSMEs. This study is adescriptive research. The population is MSMEs registered in the Bag and Suitcases IndustryCooperative (INTAKO) Sidoarjo. Sampling method was a purposive sampling. Data was collectedusing interview technique and questionnaire, than analyzed by the descriptive statisticaltechniques. The results show that the adoption of IT for MSMEs is relatively low. Themain reasons for MSMEs to adopt the IT are the benefits of IT to increase company competitivenessand performance and the encouragement of external factors. The inhibiting factorsfor MSMEs to adopt IT are cost and human resources constraints, and the complexity of IT.Four factors determining the IT adoption for MSMEs are individual characteristics, characteristicsof technology, corporate context and environmental context. Furthermore, the lowdegree of IT adoption of MSMEs lead the IT adoption can not provide a significant improvementof the enterprise competitiveness.
WOOLWORTHS AUSTRALIA AND WALMART US: BEST PRACTICES IN SUPPLY CHAIN COLLABORATION Arli, Verdi; Dylke, Sean; Burgess, Rosie; Campus, Romain; Soldo, Evita
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.123

Abstract

This study analyses retail industries with the efforts of their supply chain collaboration (SCC) frommanufacturers to consumers. It also describes the ways of identifying collaboration partners and buildingpartnership for sharing information, thus representing the best practices in such efforts. The successof building the collaboration in terms of supply chain is described through the observation and analyseson the journey undertaken by both Walmart US, and Woolworths Australia. This is said to have enabledthe retailers to achieve greater organizational performance through driving common objectives in partnershipwith their supply network. For examples there some empirical successes as achieved by Woolworthssuch as saving of approximately AUD$75M within the first two years of project commencement,reduction in lead time of getting point-of-sale information from two weeks to every Monday morning forthe previous week, integration of information technology into supply chain management, and improvementin sales by AUD$7 billion. It can be generalized that through the sharing of knowledge, resources,information, profits and risks, the companies are able to position themselves in an advantageous spot,where operational efficiencies and financial cost savings are paramount.

Page 63 of 105 | Total Record : 1049

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