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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 1,048 Documents
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MACROECONOMIC AND BANK-SPECIFIC DETERMINANTS OF LOAN LOSS PROVISIONING IN INDONESIA Suhartono Suhartono
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.107

Abstract

This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific have an effect on the quality of loans and loan lossprovisions to cover risks. The results showed that loan losses could be explained primarily by a particularbank and macro economic variables. On asset size, the study found a positive relationship between the sizeof assets and loan loss provisions indicating that there is no benefit for the large banks of their managerialand technological advantages. Well-capitalized bank with a negative impact on loan loss provisions, thebank also showed that the capitalized ones take less credit risk. It appears clear that inefficient banks torisk further demonstrate the validity of the hypothesis of poor management. Using the profitability/ReturnOn Average Assets (ROAA), it was found that there is a negative relationship implying that profitable banksave lower credit risk and also support the hypothesis that good management to take the risk is lower. Onthe impact of the price index, it was found negative showing higher inflation reduces loan loss provisions.In terms of economic growth/Growth Development (GD), the results provide further evidence that economicgrowth reduces credit risk and that this provides further support of procyclicality in credit markets.
Creating an appropriate competitive performance by innovation and competitive firm strategy (a study of foods and beverage industry in Makassar) Abdul Rakhman Laba
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

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 firms 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.
Permission to use prohibited and unclean items and its role in Islamic economy Abolfazl Alishahi G; Bi Bi Zeinab Hosseini; Isa Tamini
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1494

Abstract

The ruling prohibiting the use of prohibited and unclean items is found in the Holy Qur'an and the hadiths from the infallible imams (AS). The jurists consider the cause of the ruling of permission and prohibition of things to be their benefits and harms. The question is whether such benefits and harms making up the prohibition and permission of the use are fixed and permanent or they may change in the nature and subject matter? In the past, due to the lack of scientific and technical advancements, the benefits and uses of the prohibited items were not discovered or, in those circumstances, such uses were not possible, but the harmful aspect of prevailed. A number of jurists have categorically prohibited the use of prohibited and unclean items. Others, however, believe that in some cases, such as necessity, duress, etc., their use is permissible. A third group of jurists also believe that such uses are subject to conditions. With regard to the dynamic nature of Islamic jurisprudence, the role of time and place, and the change in the subject matter of the rulings and their instances in ijtihad, it would seem possible to issue a permission to use such items; so that in this way, solutions can be provided in cases such as treatment, job creation, and industry prosperity as well as the release from economic and livelihood bottlenecks.
ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.
Analysis of financial soundness of manufacturing companies in Indonesia Stock Exchange Widi Hidayat
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.541

Abstract

This study aims to provide information to the issuer and Bapepam and Indonesian Institute of Accountants with additional important information content of ratings and financial soundness of the indicators that do not harm investors. This is an explanatory and descriptive nature of causality using quantitative methods, using all companies listed on the Indonesia Stock Exchange (ISE) taken as the sample. The data were analyzed using discriminant statistical analysis tools are processed with SPSS. The results showed that the level of financial soundness of the manufacturing industries listed on the ISE such as 23 (62%) Companies Current Asset Growth (CAG) is low as well as Fixed Asset growth (FAG) 28 (76%) companies is still low, Equity Growth (EqG) by 27 (73%) the company, Revenue growth (RG) 27 (65%) companies and Net Income Growth (NIG) 35 (95%) firms. Two manufacturing companies have a very high NIG, thus, NIG average is very high. The seven models of financial soundness were tested based on the growth of corporate finance such as CAG, FAG, LG, EqG, RG, ExG and NIG. Only one model is not significant, the model RG, while the other model is a significant, with a significant difference be-tween the growths rates of the sound and unsound corporate finances industry groups.
The effects of competence, independence, audit work, and communication on the effectiveness of internal audit Dyah Setyaningrum; Cris Kuntadi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.879

Abstract

The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents.  Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.
Acceleration of investment through the stabilization of money Sriyono Sriyono
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.263

Abstract

Indonesia downfall as represented in the economic crisis is due to the inability of the government to restore the pre-crisis level of investment in 1997. This could happen although the government has enforced Law No. 1 of 1967 Jo No 11 of 1970 on Foreign Direct Investment (FDI) and Law No. 6 Years 1968 Jo No 12 Year 1978 on Domestic Investment (DCI). This study attempts to reveal whether the investment is quite effective in accelerating investment through the stabilization of money. This is very important because the stabilization of money can raise investments, which finally affect greatly the condition of the state economy. The data were collected from 1970 to 2012. Econometric model is employed for testing the hypotheses because it can handle the mutual dependence (interdependence). Besides that, econometric model is an invaluable tool for understanding the way the economic system works and so to test and evaluate policy alternatives. Hypothesis is tested using multiple regressions with Two Stages Least Square method. The result shows that the stabilization of money could accelerate the investment by looking at the intermediate indicators on the exchange rate. However, it cannot be seen through the indicators of inflation.
Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions Dayinta Ayuningtyas; Vera Diyanty
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

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.
Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms Dedik Nur Triyanto
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1792

Abstract

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies listed in the SRI-KEHATI index of the Indonesia Stock Exchange in the period 2013-2018. The secondary data were taken from the annual reports and audited financial statements of companies. The sample was selected using a purposive sampling in which 13 SRI-KEHATI index companies as the sample with a four-year research period in 2013-2018, a totally of 78 samples. The data were analyzed using descriptive statistical analysis and logistic regression analysis using IBM SPSS statistical software 25. The results showed financial targets, ineffective monitoring, and the nature of the industry, changes in directors, and the frequency of the appearance of CEO photos simultaneously influencing financial statement fraud. Partially, ineffective monitoring, changes in directors and the frequency of CEO photos on fraudulent financial statements have a negative effect, and the nature of the industry has a positive effect, while financial targets do not affect financial statement fraud. This research can be used as a reference for stakeholders in the company to consider the proportion of independent directors and the ratio of receivables in detecting fraud in a company.
THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Alwan Sri Kustono
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.19

Abstract

The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothing reflects re- ducing the possible income fluctuations so as to make it as stable as possible throughout the ism. Almost of income smoothing research in Indonesia used Eckels index to clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to deter- mine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Ex- change, over period of 1999-2008. This study confirms Eckels index is not reliability instru- ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previ- ous studies, particularly that determinant, factors and effect of income smoothing practices.

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