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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
 79   80   81   82   83 
Analysis of intention toward halal products: an empirical study of young consumers Harsanto, Budi; Jatnika, Dika
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.760

Abstract

The purpose of this paper is to determine the intention of consumer in choosing halal products, particularly for food products. The three main elements in the Theory of Planned Behavior (TPB) consisting of attitude, subjective norm, and perceived behavioral control is connected to the intention to consume halal products, particularly halal food. This study refers to the two studies both in the Malaysian context. This is a survey-based research. It used a questionnaire for collecting the data taken from  151 active students of Faculty of Economics and Business in Unpad who participated as the respondents in this research. The data were analysed using a descriptive statistics, correlation, chi-square. and multiple regression. The findings show that the three main elements have a significance effect on the intention. This study is unique since it was conducted in Indonesia’s context and the results is slightly different from the findings of the previous one.
Customer participation in the creation and implementation of the service for internet banking ., Ronny
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.763

Abstract

This study aims to answer two important issues such as what value of internet banking services that is prioritized by the bank in the implementation of internet banking, and how the bank tries to involve the customers in creating and implementing the value of internet banking services. This study conducted by an In-depth interview on 3 informant bank officials from three banks in Indonesia who have authority to handle internet banking services. The analysis was based on the interview result. The results shows that banks expect customers to participate in 5 aspects of internet banking security, feedback in form of input and assessment of internet banking, customer support on the use of adequate technology, customer knowledge and skills about information technology, and customer involvement in new feature development trials of  Internet banking. Such customer participation leads to service value creation such as security, convenience, benefits, emotional, and communication.
Strategic environment and bank performance; (Empirical study of bank listed in Indonesian stock exchange period 2011-2015) Nohong, Mursalim
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.v19i3.767

Abstract

This study aimed to explain the interaction between macroeconomic and the internal environment with the performance of banks in Indonesia. The analysed data obtained from 10 banks for 5-year observation period by using descriptive and inferential analysis through PLS program. The results showed that the BI rate is the most significant indicator in measuring changes in the macro environment, the efficiency ratio indicators for internal environment variables and indicators ROA for the variable performance. Further analysis showed that changes in the macro environment do not significantly influence the efficiency and performance of the banking system. However, efficiency is measured by using a ratio BOPO significant effect on performance.
Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia Wahyuni, Sri; Pujiharto, Pujiharto
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.769

Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Shari’ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of Islamic banking using the income statement approach and shari’ate value added approach. The sample of this study is islamic banking, with research period 2010-2015, selected using a purposive sampling. Financial performance used in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). They were analyzed using independent sample t test. The result shows that financial performance of Islamic banking is healty. There are significant differences of financial performance (ROA, ROE, and NPM) of islamic banking measured by means of income statement approach and syari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and syari’ate value added statement approach. The result of this study provide a significant contribution to developing syariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use this ese findings to make policies related to the measurement of Islamic Banking performance.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Sugiri, Slamet; Febrianto, Rahmat; Kresnawati, Etik
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.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
The Islamic Capital Market Response to the Real Earnings Management Yuliana, Rita; Alim, M Nizarul
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.772

Abstract

This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015 Amaliah, Ima; Aspiranti, Tasya
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.781

Abstract

The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN) which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50%) but the proportion of corporate sukuk numbers is still relatively small (below 25%). 
Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia S, Dri Asmawanti; Wijayanti, Indah Oktari
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.787

Abstract

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Nugraheni, Peni; Wijayanti, Ristina
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.788

Abstract

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  
Human Development, Banking Development and the Quality of Local Government: The Case of Indonesia Cahyaningsih, Dewanti; Trinugroho, Irwan
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.843

Abstract

We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique data set by disentangling the type of banks (commercial bank, rural bank, and the total of both) to measure financial development. This research uses panel data at the provincial level for the period of 2010-2014. Generally, it could be concluded that human development has positive effect on banking development. To some extent, the quality of local government is found to strengthen the impact of human development on banking development.  

Page 81 of 105 | Total Record : 1049

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