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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
 70   71   72   73   74 
The causal relationship of business innovation training and development, and job satisfaction of SME manufacturing in Palembang Cahyadi, Afriyadi
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.v18i1.384

Abstract

The aim of this research is to explore causal relationship among business innova-tion, training and development, and job satisfaction of micro and small manufactur-ing enterprises’ managers in Palembang city South Sumatera. An explanatory study uses path analysis to explain quantitative data. Data were collected from 335 sample managers of the enterprises by distributing self-developed questionnaires. The method of considering quantity of sample is random sampling. The results show that innovations have an effect on training and development, and training and de-velopment has a significant effect on job satisfaction. On the other side, innovations have no effect on job satisfaction. Innovations include raw materials, production processes and products offered. Job satisfaction include feelings of pleasure and enjoy, feeling calm and not be concerned about, do not ignore the feelings of the faithful, and the feeling of belonging and defend jobs.
The strategy of tourism village development in the hinterland Mount Bromo, East Java Mujanah, Siti; Ratnawati, Tri; Andayani, Sri
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.v18i1.385

Abstract

This study aims to find an effective strategy in the development of Hinterland Tourism Village in Mount Bromo area. It is a descriptive explanatory research to build a model of grand design for rural tourism development. It took three tourism villages around Bromo Mountain and the data were collected by survey or interviews on both local and interna-tional tourists and by cross checking among the interviews on rural principles for the data validity and reliability. The data were analyzed using SWOT analysis to determine the strategy and Analytical Hierarchy Process (AHP) to determine the ranking of objects and tourist attractions/obyek dan daya tarik wisata (ODTW). The results of SWOT analysis was based on the weight and value scores of respondents indicating that the development of rural tourism was scored in the first quadrant for a strategy to optimize the strengths and opportunities. It shows that the AHP Wonokitri village has the highest number, the second is Ngadisari, and third village is Ngadas. The model of strategy of rural tourism can be developed when the program are supported optimally by the com-munity and the government such as the Center Government for Taman Nasional Bromo, Tengger, Semeru (TNBTS), Department of Tourism, Public Works (PU), Cooperation, and Society Empowerment Department, while also support by private sectors, SMEs and local investors and also education institutions.
Relationship model among sport event image, destination image, and tourist satisfaction of Tour de Singkarak in West Sumatera Prima Lita, Ratni; Ma’ruf, 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.v18i1.386

Abstract

Sport events Tour de Singkarak (TDS) can increase tourist arrivals to West Sumatera. At least at the time of execution, the majority of participants and team supporters (sports tourist) brings the families. Although there are claims about the arrival of tourists, it requires to see the impact of sports events TDS and comprehensive long-term basis to the West Sumatera image as a tourist destination (destination image) and its impact on tourist satisfaction. This study re-conceptualizes the interconnec-tedness among sport event image, tourist destination image, perception and the effect on tourists’ satisfaction. The investigation on this interconnection is expected to reveal empirically tested model. As an explanatory in nature, this study uses explanatory survey and cross sectional data. In total of 100 spectators of Tour de Singkarak in West Sumatera, they got involved in survey and they were taken by convenience sam-pling technique. Analysis of this data was done by using variance based structural equation modeling. It was found that sport event image and destination image signifi-cantly affect the satisfaction of spectators of Tour de Singkarak.
Human capital development strategy on go-public manufacturing companies in Indonesia Echdar, Saban
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.v18i1.387

Abstract

This study analyzes the development of human capital strategy in go-public manufactur-ing companies, examining the several effects of variables, and also the effect of interven-ing variables on the development of human capital. The population consists of 151 go-public manufacturing companies listed on the Stock Exchange. The purposive sampling method was used and 12 companies were taken in which 10 of respondents from each company consisting of managers and staff, and the data were analyzed using Structural Equation Modeling (SEM). It shows that the first, the external environment has positive and significant effect on the planning and management of human resources, education and training, and the development of human capital, but has no significant effect on improving employees, employee performance and recognition, and employee satisfaction. Second, the internal environment has a positive and significant impact on the planning and management of human resources, employee improvement, education and training, employee performance and recognition, employee satisfaction, and the development of human capital. Third, planning and human resource management, employee improve-ment, education and training, employee performance and recognition, and employee satisfaction have a significant and positive effect on the development of human capital.
Consumer Complaint Behavior (CCB) of Jombang Health Card (KJS) for increasing health facility service Sulistyowati, Endah; Wibowo, Danny
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.v18i1.388

Abstract

The purpose of this study is to see and assess why they complaint, how to make complaints and alternative for patients complain KJS (Jombang Health Card) users, as such information from various forms of complaint can be used to improve health care strategy hospital. This is an exploratory and qualitative research using Focus Group Discussion (FGD) towards 20 people. It was found that the reason KJS users complain services is due to factors that include poor service, poor facilities, the be-ginning of a long process and product factors include: the availability of drugs, limited room space and time limits hospitalization. The second factor is a fatal loss, allowing participants to have a longer hierarchy levels due to passing through a more complicated procedure. Complaints and personality types of participants affect the nature of the expectations expressed through the submission of a complaint. The results include the results of the settlement of complaints received by the partici-pants, and satisfaction evaluation with the settlement. Generally poor service stimu-lates participants to convey a simple complaint in connection with suggestions or criticism to improve services and hospital management.
Does an ethic matter to predict misreporting behavior? Rafinda, Ascaryan; Arofah, Triani; Mustafa, Rasyid Mei; Ompusunggu, Halomoan
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.v18i1.389

Abstract

This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behavior. Those studies conclude that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behavior. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 × 1 between the subjects where the manipulation is by positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. Difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behavior of employees, the company can focus on situational factors rather than individual moral.
The effects of audit quality on the value relevance of other comprehensive incomes Primavera, Levinska; Hidayat, Taufik
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.v18i1.390

Abstract

Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts. Beside, another comprehensive income despite of its equal role to net income also re-quires a deep concern. This research uses financial industry data in Indonesia Capital Market for 2011-2012 under panel method and also cross-section method as the addi-tional analysis. This research assesses the effect of audit quality on value relevance of other comprehensive income regarding subjectivity embedded in other comprehensive income components. These components are determined through fair value aspects, which eventually lead to management discretion in measuring other comprehensive income components. Subjective components of other comprehensive incomes consist of foreign exchange translation (forex), revaluation in fixed assets (rev), minimum pension liability adjustment (pen), and available-for-sale securities adjustment (sec). The audit quality is believed as a mechanism which can increase the value relevance of subjective of other comprehensive income components. On the other hand, when as-sessing the value relevance of other comprehensive income components both indivi-dually and in aggregate, it is encouraged by inconsistency of previous research results.
ANALYSIS OF COMMODITY DISTRIBUTION PATTERN AND PRICE SETTING PATTERN Kartikasari, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

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.
ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? – CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari, Lindrianasari; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

Abstract

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period.  This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.
THE GRADUATES’ PERCEPTION TOWARDS PERSONAL CHARACTERISTICS REQUIREMENT IN JOB SEEKING PROCESS IN HIGHER EDUCATION INSTITUTION Widyantoro, Harry
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.408

Abstract

Personal quality is generally needed in the companies such as the spirit of work, ambition, and ability to take challenges. Previous studies also assert that various companies had evaluated in different way towards the characteristics of personal quality. The purpose of this research is to identify the quality of the personal characteristics required by the company for university graduates. Besides that, this research also measures by evaluating the graduates (job seekers)’ quality of the personal ability that they have obtained from the learning process in universities, and to see the graduates’ perception of the importance of personal abilities against job search process. Respondents in this research were graduates of various higher education institutions in East Java which were looking for job vacancies. Data collection was done using questionnaire distributed to the respondents of about 346 graduates. Sampling technique used was convenient sampling method. Utilizing of this research, higher education institution can the personal qualification required by the company and the students’ perception conduct the evaluation of process and methods of learning in relation to the building of the graduate’s personal qualification and minimize the gap between on their personal qualification. The results are expected to have some implications for HEIs

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