cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 71   72   73   74   75 
ANALISIS OF ECONOMIC STRUCTURE OF REGENCIES IN ACEH PROVINCE (A CASE STUDY IN BANDA ACEH, SABANG, AND ACEH BESAR) Syechalad, Mohd. Nur; Bahlia, Muda
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.v13i2.410

Abstract

This study aims at determining the potential economic growth zones: Banda Aceh city, Sabang, and Aceh Besar regencies in Aceh province. The economic structure concerns regional and interregional specialization in the period of 2000 to 2006. This study combines two research approaches both qualitative and quantitative e.g., shift-share and regional specialization. The data used are in the form of secondary data and are taken from the Central Beauro of Statistics and Regional Government Board at the province and regencies or cities. The results of the shift-share analysis are on regional growth average of the three areas. They are positive with the highest value of Aceh Besar regency and the lowest at Sabang. For the real impact of regional economic growth, the shift-share value is positive during the observation period. Specialization index calculation results indicate a decrease in the average value of specialization indexes between regencies and cities in this region, namely from 0.065 to 0.478 in 2000 to 0.413 in 2006. Among the areas within the region it should take advantage of the excellent potential sectors in the region when trading among the three regions that have the strength in different commodities.
EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) Suranta, Edy; Midiastuty, Pratana Puspa; Nikmah, Nikmah; Andina, Ariana Satri
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.v13i2.413

Abstract

This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.
THE INFLUENCE OF IMPLEMENTING CORPORATE GOVERNANCE PRINCIPLES TOWARDS CORPORATE FINANCIAL PERFORMANCE IN BANKING SECTOR Krissanti, Karina; Atahau, Apriani Dorkas Rambu
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.v13i2.414

Abstract

History has recorded that banking scandals have never ceased to happen. It implies that the urgency for banking sector to manage banks prudently by implementing good governance practice. The good government practice is designed to improve bank performance, protect stakeholder interest, and increase adherence to prescribed regulations, legislations and also generally accepted ethical values. The implementation of good corporate governance in long period of time has an impact on bank performance because good corporate governance principles are the foundation of banking organizing process. This research aims to test the impact of corporate governance principle implementation on financial performance of banking sector. The secondary data were obtained from Indonesian Capital Market Directory (ICMD) and Annual Report from the Faculty Data Centre. The result shows that the implementation of corporate governance has positive impact on financial performance of banking sector as measured by Return on Equity (ROE). This suggests that in the future, the banking sector should proceed to implement corporate governance principle especially on disclosing some aspects such as environment, quality, and standardization.
THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING Djuwito, Djuwito
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.v13i2.415

Abstract

The municipalities of Tanggulagin and Wedoro are considered the centre of the Small and Medium Enterprises (SME) in the regency of Sidoarjo. These two regencies have been prepared by the government of Sidoarjo and the province of East Java to become the centre of the SMEs to develop and go into global market. Yet, due to the uncertainty of the Lapindo mud explosion, the sale and marketing distribution of the products have been significantly influenced so that the economic growth also lowered down. The research method used in this research is quantitative approach using linear multiple regression which consists of independent variables of accounting knowledge (X1) and entrepreneur personality (X2) and the moderating variable of    the environment uncertainty (X3). The dependent variable the accounting information and investment decision (Y). The results show the knowledge of accounting has no impact on the use of accounting information in making decision for investment, the entrepreneur personality, on the other hand, influences the use of accounting information in making decision for investment. Besides that, it is found that the environment uncertainty is, in fact, not the moderating variable. This variable does not moderate the knowledge of accounting and the entrepreneur personality by using the accounting information for making decision for investment.
GIS FOR BANKING: THE DEVELOPMENT OF SPATIAL MODEL FOR LAND VALUATION IN SURABAYA Oetomo, Hening Widi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.417

Abstract

Land value is used for collateral valuation in Indonesia. This system is considered officially stamped on a property tax. In addition, the property tax uses Land Value Zone (LVZ) for land valuation. The purpose of this research is to produce a land valuation method, namely individual valuation based on enviromental situation in certain land location. The research produced three models namely structural model, location model and spatial model. The results showed that structural factor contributed to land value variation at 56.5% and location factor contributed to land value at 36.7%. Furthermore, spatial model represented a combination of structural and location models. Tha spatial model contributed to land value variation is at 73%. The remaining 37% was influenced by non-spatial factors such as legality, economic situation and another factors. The iimplication of this research is that, there is more fair land assessment because it is an individual one. However, the main problem in this case is that it needs different models for different areas. Suggestion for future research is simplifying the variables that are used in order to make them able to be applied in a certain wider area. The variable simplification is important because the data supply in Geographical Information System (GIS) is expensive
TECHNICAL AND SCALE EFFICIENCY OF SYARIAH BANKING IN INDONESIA: DATA ENVELOPMENT ANALYSIS APPROACH Endri, Endri; Ritha, Henny; Hadiyati, Puji
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.418

Abstract

So far, efficiency tends to be a very important issue for discussion. Therefore, such a topic needs attention. This is crucial when it is related syariah banking industry development. In that case, the best performance of shraiah banking can be reached sot hat it has high competitive power in national banking industry. Besides that, it is also expected to be able for expanding the market share. Using the non-parametric method of Data Envelopment Analysis (DEA), this study investigates the recent efficiency of the Islamic Banking operations in Indonesia over the period 2005 to 2007. The attributions of technical efficiency (utilization of capacity) and scale efficiency (optimality of scale achieved) are identified. The principal findings for the period under study indicate that technical and scale efficiency scores are improving but not optimal 100% during research period. The findings provide useful guidelines for policy implications and may also assist banks concerned with their strategic planning with regard to the future of Islamic banking
THE INFLUENCE OF SUPPORT AND INFORMATION SYSTEM TOWARD THE USE OF WORK INFORMATION IN BUDGETING WITH DEVELOPMENT FACTOR AS INTERVENING VARIABLE Diptyana, Pepie; Basuki, Hardo
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.419

Abstract

This research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performance measurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influential toward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performance measurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgeting is influenced by the regional government’s internal and external support, external participations such as society for escorting the regional government officials in facing the budgeting system change.
STUDY OF THE TAXPAYERS’ COMPLIANCE IN BANKING INDUSTRIES IN SURABAYA Salman, Kautzar Riza; Farid, Mochammad
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.420

Abstract

This research provides an empirical evidence of the influence of tax payers’ environment toward their compliance. In this research, the tax payers’ environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research by using questionnaire as the instrument. The samples used in this research include 40 regional offices or main branches of the banks associated within Perbanas (The Association of Commercial Banks) in Surabaya. They are the heads of the banks in regional offices, the heads of main branch offices, managers,supervisors or sub divisions dealing with the companies’ tax. All the respondents are by proxy on the behalf of the offices where they work. The findings are as follows: (1) tax regulation does not influence significantly toward the tax payers’ compliance; (1) the tax policy influences significantly the tax payers’ compliance; (3) the tax administration does not influence significantly toward the tax payers’ compliance; (4) the tax services does not influence significantly the tax payers’ compliance. Based on the results above, it can be concluded that the constructs of tax policy have significant influence on the tax payers’ compliance. In addition, it also shows that the constructs of tax regulation, tax administration, and tax services do not have significant influence on the tax payers’ compliance.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto, Gunarianto
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companies is the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and management control. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturing sector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors’ professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondary data. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditors’ working experience and between internal auditors’ working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors’ professionalism for with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
ANTECEDENTS AND CONSEQUENCES OF INTERNAL QUALITY OF PRODUCTS IN THE MANUFACTURING COMPANIES HOLDING SNI IN EAST JAVA Maghviroh, Rovilla El
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.422

Abstract

This study is a confirmatory study that was carried out by testing several hypotheses in order to figure out the causal relationship of all the stated variables. In attempt to such efforts, the study took the population of 205 manufacturing companies in East Java. All of them hold SNI (standard recognision of product). This study employed complete enumeration or census method; for that reason, the sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of Amos 5 program. The results of this research show that there are positive and significant relationship between communication level of objectives, frequency of feedback, effectiveness of incentive system of the quality on product internal and external quality and on change of financial performance. The benefit of this research is for scientific information regarding the variables of communication level of objectives, frequency of feedback, and effectiveness of incentive system of the quality on internal and external quality of product and on change of financial performance of the manufacturing companies in East java.

Page 73 of 105 | Total Record : 1049

 71   72   73   74   75 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol 23, No 2 (2020): August - November 2020 Vol 23, No 1 (2020): April - July 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol 22, No 1 (2019): April - July 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol 20, No 2 (2017): August - November 2017 Vol. 20 No. 2 (2017): August - November 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol. 19 No. 2 (2016): August - November 2016 Vol 19, No 2 (2016): August - November 2016 Vol 19, No 1 (2016): April - July 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol. 17 No. 3 (2014): December 2014 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol 17, No 1 (2014): April 2014 Vol. 17 No. 1 (2014): April 2014 Vol 16, No 3 (2013): December 2013 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol. 16 No. 1 (2013): April 2013 Vol 16, No 1 (2013): April 2013 Vol 15, No 3 (2012): December 2012 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol 15, No 1 (2012): April 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol 13, No 3 (2010): December 2010 Vol. 13 No. 3 (2010): December 2010 Vol 13, No 2 (2010): August 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue