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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
 69   70   71   72   73 
Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress Husein, M. Fakhri; Pambekti, Galuh Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.362

Abstract

Financial distress models need to be developed as a model of an early warning system. Such an effort is intended to anticipate the conditions that can lead to the bankruptcy of the company. This study aims to analyze the accuracy of the model of Altman, Springate, Zmijewski, and Grover as the best predictor of financial distress. This research is a quantitative study in which the data were collected by means of a data pool. This is done by using a dummy variable. The sample consists of 132 companies which are listed on the list of Daftar Efek Syariah (DES) in 2009-2012. The analysis isdone by using an analytical tool that is a Binary Logistic Regression. It shows that the model of Altman, Zmijewski models, Springate, and Grover can be used for prediction of financial distress. However, the model of Zmijewski is the most appropriate model to be used for predicting the financial distress because it has the highest level of significance compared to the other models. Zmijewski model is used for having more emphasis on the leverage ratio as an indicator of financial distress.
Motivation on accounting choice of actuarial gain (loss) Sahputra, Julio Hokky; Hidayat, Taufik
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.363

Abstract

This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method based on IAS 19 (2004). Motivation theories in this research are asset pricing motivation, contracting motivation, and influencing external parties’ motivation. The research was done by using logit model and cross-section. The sample was taken from listed companies in 17 Europe’s Premier Indices from 2005 to 2012. The result shows that there are debt covenant motivation and these affect external parties motivation from management to recognize actuarial gain or loss. This result also shows that risk that affects management decision to switch from corridor method to full recognition through OCI method at which companies having high risk tend to avoid full recognitionthrough OCI method to prevent fluctuation on financial statements. This research conclusion confirms previous research that there are management motivations in selecting accounting method.
Analysis of university graduates’ competencies for the position of internal auditors: Perspective of internal auditor practitioners Hartanto, Hansiadi Yuli; Apriani, Lisia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.364

Abstract

This study aims to determine what competencies are required when recruiting internal auditors. It is expected that the results of this study can be used as a guide for developing accounting curriculum related to internal audit. Beside, it can be used to design training to further sharpen internal audit skills in preparing students to enter the internal audit position. The study involved 99 practitioners of internal auditors of various companies’ types in Indonesia. This study used a Likert scale to measure the  competencies considered by the internal audit manager in recruiting university graduates. Each statement is analyzed on the distribution of respondents by counting the frequency of respondents' answers. It shows that there are seven essential factors that must be considered when hiring internal auditors. They are the core curriculum which must include mastery of the material consist of ethics and corporate governance, information technology, internal audit, and business communications; factors associated with student activities such as the ability to work individually and in teams, the using of information technology to complete the task, and the analyzing accounting problem comprehensively. All factors associated with the certification of students are essential in recruiting internal auditor.
The effect of audit firm tenure in artificial rotation on audit quality Junaidi, Junaidi; Apriyanto, Harun Pamungkas; Nurdiono, Nurdiono; Suwardi, Eko
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.365

Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..
The effect of government expenditures on Indonesia economic growth Nurlina, Nurlina
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.377

Abstract

The debate on the effect of government expenditure on economic growth has still happened in relation to classical group’s and Keynesian’s view. The aim of this study confirms the relationship, with the application of the case in Indonesia. Gov-ernment expenditures are aggregated, while economic growth is measured by gross domestic product. With time series design, the secondary data used covers the period of 2004 to 2013. At first, the data were analyzed descriptive-graphics, while the hypothesis testing using t-test. The results obtained indicate that government spending has a positive and significant influence to economic growth. Thus, spend-ing and investment forms by government as a form of fiscal policy must be done with great caution in order to avoid misallocation or inequality in the distribution of inter-sector development, given the importance of its role as a pending national economic growth.
Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Implementation of investment and working capital financing allocated by banks towards the added GDP, labors, and welfare in four regencies in Madura Fatihudin, Didin; Hidajat, Sjamsul; Sya’ban, Ma’ruf
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.379

Abstract

This study investigates the implementation of investment financing absorption and private bank sectors’ working capital to increase GDP, employment, and welfare of the four counties in Madura island (Bangkalan, Sampang, Pamekasan, Sumenep). This is the development of a previous study. This explanatory study is based on the model devel-opment concept or theory with Path Analysis through the data normality, multicolli-nearity, and heteroscedasticity test as well as causality. The data were taken from Bank Indonesia, Investment Coordinating Board, and the Central Bureau of Statistics. This is a time series data of 2002 to 2006. It shows that the financing of investment to GDP has significant and negative effect, financing of investment to labor absorption has signifi-cant and negative effect; financing working capital to GDP has significant and positive effect; financing of working capital to labor absorption has significant and negative effect; GDP in the labor market has no significant nor positive effect; GDP for the welfare effect, it has positive but not significant effect; employment in the welfare has a significant and positive effect. The direct effect or indirect implementation of financing from banks to finance investments and working capital to the entrepreneurs has increasingly a significant and positive effect. Absorption has dominated world finance working capital financing, following the least consumption and investment. Thus, it was natural that the implementa-tion of the investment credit and working capital has a significant and positive effect on economic growth, absorption of labor, and welfare in all four counties in Madura.
The analysis of labor force participation in rubber smallholding sector in Banyuasin Regency, South Sumatera, Indonesia Yusuf, M.; Sulaiman, Jamalludin
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.380

Abstract

The fact is that natural rubber has a strategic role as it is one of the commodities industry tropical crops. In addition, it also has important and strategic role in sup-porting the national economy, primarily as a source of livelihood of millions of rub-ber farmers in rural areas. This study analyzed the potential of using family labor in rubber smallholding sector in Banyuasin Regency, South Sumatra Province, Indo-nesia. The total sample used for the study was 280 respondents of households. Data was analyzed using multiple regression analyses. The multiple regression analysis used to identify the determinants of labor force participation decision regarding work in the rubber smallholding in the study area such as rubber production (kg per year per hectare), number of family workers, age of family head, location of dwelling, education of family head, and average years of schooling of family workers. Based on the analysis, only two factors affected significantly family labor force participation outside their smallholdings, namely number of family labor and education of family head.
Pattern of consumption budget allocation by the poor families Halim, Rizal Edy; Wahyudi, Imam; Prasetyo, M. Budi
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.381

Abstract

Various allegations towards the poverty problems are due to the issue of cultural, consumption behavior, social dynamics, and policy support. This study deals with the pattern of communities spending behavior through modeling the allocation of house-hold expenditure using secondary data published by Indonesian Central Bureau of Statistic (BPS) and offers models of household expenditure allocation appropriate and proportional. Allocation model of household expenditure is expected to be one step in formulating policies related to alleviate poverty. Time series analysis was used through modeling, econometric modeling and exposure effects going from the various patterns portrayed in the 2000-2008 period. By using National Economic Survey data (SU-SENAS) period 2000-2008, the study found that the differences in geological structure affect their livelihoods and consumption patterns, such as mountains, valleys, beaches, flood plains, lakes, and so on. The allocation of income of poor households tends to appear dominant in some categories of consumption related to housing and household facilities, various goods and services, clothes, and rice. However, other consumption categories tend not to be a priority for the consumption of poor households. Almost all categories of movement patterns of consumption have almost the same, still increasing from 2000 - 2006, except in 2005 which increased exceeding anomaly in 2006.
Innovative funding solution for special projects: Crowd funding Wahjono, Sentot Imam; Marina, Anna; Fikry, Muhammad; ., Anggraeni
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.383

Abstract

The aim of this paper is to examine the influence of crowd funding knowledge, applica-tion, platform, and project initiator toward successful crowd funding. This study conducted by quantitative approach, data have been collected with web-based ques-tionnaires via Kickstarter.com direct message and e-mail to 200 successful crowd funding project initiators as a sample and as much 152 sets questionnaire returned by a complete answer and should be analyzed further. Deployment and data collection take 3 month from October to December 2013. This study found evidence that crowd funding knowledge, crowd funding application, crowd funding platform, and project initiator has positive and significant relationship toward the success of crowd funding. The implication from this research is crowd funding can be a source of capital to finance the projects, not just rely on traditional sources of financing just like banking and capital markets. Crowd funding can be innovative funding solution.

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