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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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COMPLAINT BEHAVIOR: RELATIONSHIPS INDIVIDUALISM, SELF CONFIDENCE AND VOICE INTENTION WITH GENDER AS MODERATING VARIABLE Hartini, Sri; Aventina, Aventina
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.224

Abstract

The study aims to explain the customers’ complaint behavior. This especially attempts to reveal the relationships among antecedent variables ofcomplaint behavior. The study uses hypothetically quantitative design research toexplain relationships among variables. Due to the infinite number of population, accidental sampling technique is implemented. Path analysis and subgroup analysis were adopted to analyze the data. It was found that that customer’s individualism affect customer’s self confidence and gender was found tobe a moderating variable in the relationships. The customer’s self confidence influences the customer’s voice intention and gender was not moderating in this relationships. The customer’s individualism did not affect the voice intention and gender was found to be the moderating variable inthis relationship.
DETERMINANTS OF CUSTOMERS IN SELECTING SHARIA BANKING SYSTEM FOR SAVING IN EAST JAVA - INDONESIA Mariyono, Joko
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.225

Abstract

Sharia banks have been developing in many countries since the evidence that the banks were more resistant to financial shocks. In Indonesia, Sharia banks have a good environment because majority of Indonesian people is Muslim. During recent years, Shariabanking inIndonesia shows a dramatic growth. This paper is to examine internal factors affecting customers’ decision to choose Sharia banking systemas a place of saving. Logit regression was used to estimate a model of customers’ decision. Cross-sectional data, consisting of101 Sharia customers and 110 conventional customers, were randomly drawn from database of a multinational bank that provides both Sharia and conventional schemes. The results show that age, gender and religion led to customers more likely to invest their money in Sharia scheme. In contrast, income, entrepreneur and student led to customers less likely to choose Sharia scheme as a place of investment. Highest positive impact came from religion, and highest negative impact came from student. Even though the majorityof Indonesian people are Muslim, the total possibility of people to select Sharia scheme was low.
CAUSE-RELATED MARKETING: MODERATION EFFECT OF CUSTOMER VALUES ON THE INFLUENCE OF CAUSE-BRAND FIT, FIRM MOTIVES AND ATTRIBUTE ALTRUISTIC TO CUSTOMER INFERENCE AND PARTICIPATION INTENTION Rizal Edy, Halim; K., Adiwijaya; R., Fauzan
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.226

Abstract

This study develops a conceptual model of Cause-related Marketing (CrM) investigating the effect of cause-brand fit, firm motives and altruistic attribution to customer inference and participation intention moderated by customer values. The approach used is quantitative where data are collected through a surveyusing non-probability sampling techniques. The sample was formed by consumers of Bottled Drinking Water Aqua brand and data was analyzed through structural equation modeling and multi-group analysis to test the hypothesis of moderation on the model. The findings in this study show consumers may use brand attitude before they participate in behavior intention that formed through CSR perception, brand credibility and altruistic attribution using firm social motives and cause-brand fit inCrM campaign. The results confirm lower altruists consumers use mainly altruistic attribution to form their judgment on brand credibility. They also employ cause-brand fit and firm motives to shape their decision on CSR perception in CrM messages.
MAIsCap-MARKETING ARCHITECTURAL ISOLATING CAPABILITY AS ANTECEDENTS FOR SUCCESS OFNEW PRODUCT DEVELOPMENT Tae Ferdinand, Augusty; Lumban Batu, Kardison
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.227

Abstract

This study is a basic research for fulfilling research gap in New Product Development studies. Even though a new productdevelopment program is a high cost program, the level of success in entering the market is stilllow. This issue rises a question what should beconsidered in arranging ways to increase the success rate of new product development. This study proposes a concept of MAIsCAp-Marketing Architectural Isolating Capability, together with the concept of Competitive Experience Portfolio and Marketing Resource Flexibility postulated as hold a key role in enhancing the new product development Orgware quality as a prerequisite for enhancing new product marketing performance. Seven hypotheses were developed and tested using the data which were collected from 355 respondents serving as Product Development Manager and Marketing Manager in Indonesia. Data was analyzed using SEM AMOS 21 Statistical Software which supported 6 hypotheses. This study indicated that MAIsCap holds a strategic anchor position for strengthening NPD Orgware Quality in enhancing new product marketing performance.
SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditor's ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
ANALYSIS OF THE ROLE OF INTERNAL AUDITORS’ FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Astuti, Sri; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

Abstract

The role of internal auditors’ function is very important. This research investigates the effect of the function and contribution of internal auditor on audit delay. Audit delay is measured by using the number of days between a firm’s fiscal yearend and the audit report date. In doing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression, with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significant effect of quality and contribution of an internal auditor function in a firm on audit delay.
The impact of AC-Free Trade Area on the performance of industrial sectors in Indonesia Wahyudi, Eko; Budiono, Budiono
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ASEAN-China free trade has an impact on economic performance among sectors in Indonesia. One of the sectors affected by the free trade is the industrial sector that is the largest contributor to national income sector in Indonesia. This study is intended to explain the impact of the ASEAN-China free trade on the performance of the industrial sector in Indonesia. This is a descriptive qualitative research aimed to qualitatively analyze and describe the impact of the ASEAN-China free trade on the industrial sector in Indonesia. It can be concluded that the performance of the industrial sector has decreased during the implementation of the ASEAN- China free trade.  This is indicated by (1) the contribution of industrial sector to GDP which decreases and the contribution to employment has no significant change, (2) the industrial sector grew on average per year lower than the average growth of GDP, (3) the contribution of the industrial sector in Indonesia's total exports tend to decrease too. Industrial exports grew on average per year lower than the growth of total exports, (4) the contribution to total imports of industrial products Indonesian non-oil imports increases. Imports of industrial products experienced average growth per year which is higher than the growth in total non-oil imports, (5) the percentage of realization of investment (both domestic and FDI) in the industrial sector to total investment in Indonesia also tends to decrease, (6)  the percentage of bank extended credit  to the industrial sector tends to decrease .
Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam TRAN VU, Viet Ha; MAI, Anh; DOAN, Cam Tu; PIGÉ, Benoît
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.262

Abstract

This study focuses on the appraisal of firms’ performance and on its representation and reporting. Using interviews and inquiries in firms operating in the cement industry in Vietnam, two points are investigated. First, whether firms’ top executives consider that firms’ sustainable performance may include economic, social or environmental performance that is not integrated in financial statements. The theoretical framework is the stakeholder theory complemented with the institutional theory. Second, whether economic, social and environmental performance should be disclosed to answer the  expectations of the various stakeholders. Therefore, our research contributes to corporate governance studies by focusing on reporting dedicated to all the stakeholders.
Acceleration of investment through the stabilization of money Sriyono, Sriyono
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.263

Abstract

Indonesia downfall as represented in the economic crisis is due to the inability of the government to restore the pre-crisis level of investment in 1997. This could happen although the government has enforced Law No. 1 of 1967 Jo No 11 of 1970 on Foreign Direct Investment (FDI) and Law No. 6 Years 1968 Jo No 12 Year 1978 on Domestic Investment (DCI). This study attempts to reveal whether the investment is quite effective in accelerating investment through the stabilization of money. This is very important because the stabilization of money can raise investments, which finally affect greatly the condition of the state economy. The data were collected from 1970 to 2012. Econometric model is employed for testing the hypotheses because it can handle the mutual dependence (interdependence). Besides that, econometric model is an invaluable tool for understanding the way the economic system works and so to test and evaluate policy alternatives. Hypothesis is tested using multiple regressions with Two Stages Least Square method. The result shows that the stabilization of money could accelerate the investment by looking at  the intermediate indicators on the exchange rate. However, it cannot be seen through the indicators of inflation.
The role of female leadership and female entrepreneurship in business in Surabaya Liliani, Liliani; Urbanus, Christian Budiman
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.264

Abstract

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities for females in various aspects such as in social life with their role in the  economy. Nowadays, females can freely open businesses or become entrepreneurs, and even they have opportunity to lead an organization. However, in reality, the number of business females is still very limitedcompared to the males. For that reason, it requires empowering the  female for increasing the number of female entrepreneurs in Indonesia. This study provides a typical character of leadership and entrepreneurship of females in running the business. It explores the role of leadership and entrepreneurship of female in business in Surabaya. This is qualitative methods of case study, with in-depth interviews on the informants of female entrepreneurs who have business in Surabaya. It shows that female’s leadership in business applies transformational and transactional leadership style. Yet, they tend to act as a controller while the role as an enabler is done only for certain conditions. From the entrepreneurship point of view, it shows an important role of entrepreneurship that is to build a culture of innovation and create competitiveness.

Page 67 of 105 | Total Record : 1049

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