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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
 73   74   75   76   77 
The effect of job stress and job motivation on employees’ performance through job satisfaction (A study at PT. Jasa Marga (Persero) Tbk. Surabaya - Gempol branch) Noermijati, Noermijati; Primasari, Diana
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.450

Abstract

Job stress and motivation has a critical role to enhance female employee performance. The research attempts to analyze the direct effect of job stress and motivation on employee performance, and indirect effect of job stress and motivation on employee performance through job satisfaction. This research involves 108 married female employees, with minimal one year working period, as the population and respondents (census sampling). Using Path analysis, it was found that job stress have significant negative effect on employee performance. Motivation has a significant positive effect on employee performance. Job stress does not have an effect on job satisfaction. Motivation significantly positive influences job satisfaction. Job satisfaction significantly influences employee performance. Job stress does not have indirect effect on employee performance through job satisfaction. Motivation has an indirect effect on employee performance through job satisfaction. Motivation has the most important role to enhance employee performance. As an implication, company must give more attention and enhance employee motivation, especially on fulfilling self actualization need.
Information quality, homophily, and risk propensity: Consumer responses to online hotel reviews Kusumasondjaja, Sony
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.451

Abstract

Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites among consumers at the moment. There are some previous studies discussing consumer trust on hotels being reviewed on online review sites, but the roles of information quality, homophily, and consumer risk propensity as antecedents of trust and online purchase intention are still questionable. The purpose of this study is to investigate how information quality, homophily, and consumer risk propensity affect consumer trust on hotels being reviewed on online review sites and on intention to make a reservation. A survey involving 430 young travelers from 16 countries was conducted in popular tourist destination. Results confirm that information quality influences consumers’ trust on hotel being reviewed and intention to make reservation. Moreover, consumer online trust is also found to affect intention to make reservation.
The exploration of professionalism understanding of accounting educators? Ibrahim, Melinda; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

Abstract

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
The role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia Wardhani, Ratna
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.453

Abstract

The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards). The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Astuti, Sri; Zuhrohtun, Zuhrohtun; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation Junaidi, Junaidi; Hartadi, Bambang; Sajarwo Yurianto, Priyo; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.455

Abstract

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirically. Auditors are demanded to execute their profession independently. To maintain their being independent, this profession is regulated in the Decree by the Minister of Finance No.17/PMK.01/2008 on public accountant service. It is mandatory for auditor rotation in that regulation and this is interesting to study more profoundly because in Indonesia this phenomenon of artificial rotation is found. Artificial auditor rotation indicates a condition in which, conceptually, there has been a change of the auditor but substantially the relationship between the auditor and the client is still going on. This research uses sample of companies listed in Indonesia Stock Exchange in 2002-2011, by purposive sampling technique. The analysis of the research was done using logistic regression. The results of the research show that auditor reputation affects auditor rotation. Yet, company’s financial condition and potential incentive economy do not affect auditor rotation. This research is expected to deepen the concept of audit quality, whereas in practice it is expected to provide inputs for regulating auditor rotation. Auditors are expected to show real auditor rotation.
The role of auditor in whistleblower system: The cases in Indonesia Uswati Dewi, Nurul Hasanah; Djuwito, Djuwito; Wilopo, Romanus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
Creating an appropriate competitive performance by innovation and competitive firm strategy (a study of foods and beverage industry in Makassar) Laba, Abdul Rakhman
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.457

Abstract

This study attempts to investigate the effect of innovation, cost strategy and delivery system on the quality and flexibility in achieving high firm’s performances in foods and drinks industry. This research was undertaken in Makassar on 120 firms which are represented by staff, managers, directors, owners and HRD, using questionnaires. Types of firms which participated in the survey are individually owned firm, sole proprietary, commanditer and corporation which operate in the several Makassar suburb. The data were collected and analyzed by implementing Structural Equation Modeling. It shows that innovation has affected quality  significantly. Cost strategy has also affected quality significantly and also cost strategy has affected flexibility significantly. However, the cost strategy did not affect quality. Beside, quick delivery system did not affect the flexibility. The quality did not affect firm performances whereas the flexibility has affected firm performance significantly.
The effect of brand, design, and price on intention to purchase mediated by quality perception at sport shoes X Ruswanti, Endang; Herlambang, Benny; Januarko, Moehammad Unggul
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.458

Abstract

Product cues have been identified as a major factor and are used by customers when they evaluate a product before deciding to buy. Customers evaluate products based on the product manual cues; generally, they use the brand, design and price, and produce quality perception and ceases on purchase intentions. This process also occurs in the prospective buyer's sport shoes X that have the largest sales in Indonesia. Therefore, the researchers are interested to test whether there is a relationship between the product cues on the quality perception and purchase intention for sports footwear products. This research was done by using a survey for the data collection, by distributing the questionnaires to 161 respondents. The data were analyzed using Structural Equation Modeling with Lisrel analysis tool. The result showed that the product cues have an influence mediated by the quality perception on purchase intentions. This study suggests that the perception of quality is as a full mediating variable between products cues and purchase intention.
Growth strategy as a mediator of the relationship between entrepreneurial competencies and the performance of SMEs Sarwoko, Endi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.460

Abstract

Factors affecting the success of SMEs have been widely studied, but generally they only focus on the individual characteristics as a factor affecting the success of SMEs. This study attempts to analyze the role of the growth strategy in mediating the effect of entrepreneurial competencies on SMEs performance. The population consists of the 243 nurturing SMEs in Malang Regency, in which the sample was taken using proportional sampling techniques, and it was totaled 146 SMEs. They were collected by using questionnaires and interviews, whereas analytical techniques using Structural Equation Modeling. The results showed that the growth strategy is influenced by entrepreneurial competencies, so the business growth strategy, as a mediator of the effect of entrepreneurial competencies on SMEs performance, meaning that the increase of the entrepreneurial competencies will lead to a higher capability implementing the growth strategy. This eventually affects the SMEs performance. Entrepreneurial competencies will affect the better business growth strategy. In turn, it can also ultimately improve SMEs performance. Thus, the key factor in the SMEs performance in Malang Regency is the level of competency owned by the owners and the implementation of growth strategy. 

Page 75 of 105 | Total Record : 1049

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