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
 74   75   76   77   78 
Do investors become risk takers after receiving MLA and accounting information? Pramuki, Ni Made Wisni Arie; Subroto, Bambang; Subekti, Imam
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.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
Does the pyramidal ownership mechanism negatively affect the firm’s performance? Diyanty, Vera
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.v19i2.467

Abstract

This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance. It also examines the mediating effect of founder leadership as represented by founding family members occupying the top management position and the effectiveness of Board of Commissioner. This study used Ordinary Least Square regression for the data analysis with 670 data as the sample from 134 sample companies from year 2009 to 2013. The results show that family control through direct ownership mechanism enhances company performance (alignment effect). On the other hand, family control through pyramidal ownership mechanism weakens company performance (entrenchment effect). The results also show that founder leadership boosts the alignment effect and limits the entrenchment effect. However, this research fails to confirm the role of the effectiveness of the Board of Commissioner in increasing the alignment effect and limiting the entrenchment effect.
Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions Ayuningtyas, Dayinta; Diyanty, Vera
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.480

Abstract

This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates. This study is using 322 firm-year data of firms listed at Indonesia Stock Exchange in 2012-2013 period.This research provides evidence that the ownership by business conglomerates strengthened the negative entrenchment effect in both total of selling-purchasing related party transactions and selling-purchasing related party transactions which come from operating activities. Thus, from the result, it can be presumed that there might be a possibility of agency conflict arised from selling-purchasing related party transactions when a firm is part of business conglomerates.
The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model Sarumpaet, Susi
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.v19i2.481

Abstract

This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced by: (1) attitudes (2) subjective norms, and (3) perceived behavioral control of the manager towards accruing and disclosing such information. The data was collected through a survey, employing a questionnaire modified from Weidman (2002). Responses from 50 corporate managers in Lampung Province were analyzed using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behavioral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behavior are positively associated with the attitude towards environmental liability.
Impacts of in-kind transfer to household’s budget proportion: Evidence from early reformation in Indonesia Girik-Allo, Albertus; Rahayu, Yuyun Puji; Sukartini, Ni Made
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.v19i2.499

Abstract

The program distributing rice for reducing poverty for poor household (also known as Raskin) is one of social safety net programs in Indonesian’s government with its subsidized rice to the poor. The purpose of this program is to lessen the financial burden of the targeted households and increase food sustainability at the household level. This paper’s aim is to investigate how the effect of in-kind transfer towards the Raskin program over the household’s budgets proportion. This study used Indonesia Family Life Survey (IFLS) data wave 3 (2000) and wave 4 (2007), with the households level as unit analysis. Estimation strategy is applying regression with data panel in fixed effect model (FEM) and instrumental variable (IV). The result shows that the in-kind transfer program is not work for lessening the household’s burden, but in fact has increased the household expenditure, particularly for buying some food. It was found that during the program implementation, there was a significant increase in informal labor wages in Indonesia. Therefore, for typical household who experiencing higher wage income relatives to rice expenditure, will result in total budgets for rice will also increase significantly. In this case, we could conclude that rice is still being normal goods for Indonesia..
A hybrid model of new Keynesian Phillips Curve: An application in Indonesia Deno Hervino, Aloysius
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.502

Abstract

This study attempts to prove whether inflation dynamics in Indonesia can be explained by the hybrid model of New Keynesian Phillips Curve (NKPC). Output gap variable and dummy variable are also incorporated in this study as the external shock of the increase in fuel oil prices in 2004. By using a steady state model, it can be concluded that inflation dynamics in Indonesia could be explained by the hybrid model of NKPC. The variable of forward looking has significant effect on inflation dynamics, but the variable of inflationary pressure (output gap) has no significant effect on inflation dynamics. In addition, the increase in fuel oil prices in 2004 also gives pressure on the inflation rate, but when interacting with the variable of inflation (backward and forward), it even reduces its pressure on the inflation rate.
An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance Susilowati Mardjono, Enny; Nur DP, Emrinaldi
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.503

Abstract

The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and expenditure of state budget (APBD), selected by means of judgment sampling. The hypothesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect positively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didn’t mediate the relationship between budget goal clarity and accounting control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government to apply budget stated clearly and specifically. Accounting Control system should be used to facilitate the planning and supervision of the organization. Mental model of the operational officers do not reflect operational processes in various environments. This is due to the fact that most of the budget has been set with the existing systems that is standardized by LAKIP, so it cannot be flexible adjustment in various environments.
Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax Yuhertiana, Indrawati; Priono, Hero; Moestika Setyaningrum, Rina; Hastuti, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.504

Abstract

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.
The influence of product differentiation strategy on operational performance at Small and Medium Enterprises (SMEs) in South Sulawesi, Indonesia Yunus Amar, Muhammad
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.505

Abstract

In the last decade, many researchers have conducted studies on the efforts to improve corporate performance through the stimulation of specific business strategy approach. This study aims to analyze the effect of product differentiation strategy on operating performance of the company. The study was conducted on industrial of SMEs in South Sulawesi, Indonesia using a survey method with the sample of 75 respondents. The data were collected through questionnaires, and processed by the method of path analysis. The results show that the strategy of product differentiation (vertical and horizontal) affects the operational performance of industrial of the SMEs significantly and negatively. It has implications such as in the early stages of the implementation of this strategy; the company can issue additional production costs in the form of material costs, and more failing products without being accompanied by an increase in new customers. This study can be continued to further examine the relationship of differentiation strategy implementation and performance of the company involving a moderator variable lag-time and the role of production technology in the research model.
The effect of marketing innovation, market orientation, and social capital on competitive advantage and marketing performance: A study in MSMEs of embroidery Central Java Province Handoyo, Ag. Sunarno
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.506

Abstract

This study deals with marketing innovation, market orientation, and social capital in affecting the competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. In this respect, this study tried to test and analyze the effect of marketing innovation, market orienta-tion, and social capital on competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. The samples are 150 respondents as the owners of the embroidery business in Central Java Province. The technical analysis used is Structure Equations Modeling with AMOS Software version 22. The results show that: (1) marketing innovation has significant effect on competitive advantage; (2) market orientation has significant effect on competi-tive advantage; (3) social capital has significant effect on competitive advantage; (4) competitive advantage has significant effect on marketing performance; (5) marketing innovation has significant effect on marketing performance; (6) market orientation has significant effect on marketing performance; (7) social capital has no significant effect on marketing performance. The implication of this study is that the MSMEs of embroidery could improve marketing performance by increasing marketing innovation, market orientation, social capital and competitive advantage. This study also shows that competitive advantage is an intervening variable on marketing performance.

Page 76 of 105 | Total Record : 1049

 74   75   76   77   78 

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