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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
 82   83   84   85   86 
Analyzing the Influence of Service Quality towards the Brand Image, Preceived Value, and Brand Loyalty of The Costumers of Heritage Hotel in Malang Sjah, Muhammad Iskandar
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1094

Abstract

Service quality in heritage hotel in the Malang city and brand loyalty have an important role to affect the guests to stay at the hotel, by considering competition in modern time currently. The purpose of this research is to analyze the effect of service quality on brand loyalty, brand image, perceived value, brand image affect brand loyalty, perceived value influence on brand loyalty, and the effect of service quality on brand loyalty which is mediated by brand image and perceived value at Pelangi Hotel Malang. This study uses questionnaires with a total sample of 160 respondents. To get the sample, it uses a purposive sampling. Data were analyzed  using SPSS (Statistical Package for the Social Science) version 18.0 and Smart Modeling PLS version 2.0. The results of this study indicate that there is a significant-direct effect of service quality on brand loyalty, brand image and perceived value. In addition, brand image also significantly affects brand loyalty. The results also show the effect of perceived value on brand loyalty, and service quality on brand loyalty through brand image and brand loyalty through perceived value.
SME’s financial literacy: An overview based on demographic aspects Iramani, Iramani; Suryani, Tatik; Lindiawati, Lindiawati
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.v20i3.1098

Abstract

This study attempts to examine the financial literacy level of SME’s owner in East Java based on demographic aspect. The sample was taken from 65 SME’s in East Java which produce prominent local product. The data were collected by using survey method and deep interview. They were analyzed using descriptive explorative and also cross tabulation for examining SME’s financial literacy based on demographic attribute. Research found that that the financial literacy score of SME’s owner in East Java is good enough, where they have average score 55.8 with the same score of median and mode 66.7. Majority weakness of SME’s owner is the literacy on SME understanding of net asset and insurance premium. Otherwise, whole SME’s owner is fully understood that financial knowledge is so useful for the SME. Other finding shows that there is a relationship between financial literacy’s level and SME’s owner on demographic aspect such as gender, education, the business time established. It can be concluded that demographic aspects determine the financial literacy level of SME’s owner
Moral Character: Challenges for Auditors in Serving Public Interest Budisusetyo, Sasongko
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1101

Abstract

The purpose of this research is to examine how auditors’ moral character influences their ethical decision making when faced with an ethical dilemma situation. Organizational ethical climate and the intensity of competition in a public accounting firm are used as a moderating variable. The results of this study have implications as ethical decision quality can be obtained and carried through increased moral character. By identifying the potential drivers for improving auditors’ moral character, this research can inform the discussions and strategies of professional bodies, regulators and government on improving the audit quality of financial reports. The intensity of competition in a public accounting firm may have an impact on improving the quality of auditing services, but on the other hand, also have an impact on ethical issues. This research lays the foundation for competition among public accounting firms being recognized as a major issue in industrial policy in auditing services. 
Consumers’ preferences on the use of eco-friendly bags: a green marketing perspective Gano-an, Jonathan Camana
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.v20i3.1104

Abstract

There has been a radical shift in consumer behavior towards a green lifestyle. Environmentalists were involved in massive green marketing campaigns trying to reduce the impact of plastic products to the environment. However, the problem is prevalent and evolved continuously. This paper furnishes a vital overview on the current environmental issues caused by plastic bags being used by hypermarkets and supermarkets. Consumer preferences and their perceptions on the use of eco bags were the highlights of this research. A total of 230 respondents were surveyed who are the local consumers in the City of Tagum. A quantitative research design was used in this paper. The study revealed that consumers have the highest perception on the use of Eco Bags in terms of environmental benefits. High level of consumer awareness about Eco Friendly bags as part of the green marketing campaign was found out. Further, research showed that consumers have no doubts of accepting the new marketing campaign as public acceptance exhibited a result of high level. The green marketing efforts of businesses generates substantive insights from the perspective of the consumers, as such, it is imperative that these efforts be intensively carried out and endlessly promote the green marketing efforts as the consumers affirmed their support by putting a greener value to it.
Understanding Differences on Using SME’s Web Before and After the Training of SME’s Website Operation (A Case Study of Implementing SME’s Website of Banguntapan and Imogiri) Nugrahani, Tri Siwi; Wardani, Setia; Wibawa, Wibawa
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.v20i3.1109

Abstract

This research attempts to test the level of understanding of using website as a marketing media for the agents of SME’s by employing 65 SME’s agents. They have been legalized and have joined the training of website operating in 2016 and 2017. The sample consists of 25 agents of SME’S from Banguntapan and 44 agents from Imogiri. The hypothesis is related to the existence of difference on understanding SME’s website after and before conducting the training of website operating. Based on the analysis of Paired Sample Test by comparing the respond of SME’s agents before and after the training of website operating, it shows that t value -9,282 by 0, 000 significance. It reveals that the training to increase the level of understanding of using website was effectively resulted. It comes to the fact that this activity can increase the selling percentage. The item of new website is expected to be beneficial to increase product selling effectively which has been conducted by SME’S agents. 
The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital Sunaryo, Rizki Istiawati; Saripujiana, Dian
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1117

Abstract

This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the voluntary disclosure caused the lower of the cost of equity capital and (4) the higher of the market value of equity caused the lower of the cost of equity capital. This research was conducted in the manufacturing companies sector listed on Indonesian Stock Exchange (IDX) in 2012-2014. This study used a purposive sampling method for getting sample. The data were analyzed using Multiple Linear Regression Analysis with one-tailed test with SPSS 22.0 program. The results show that market value of equity were statistically supported or hypothesis accepted. While the information asymmetry, earning management and voluntary disclosure were not statistically supported, although the information asymmetry had a significant effect but the hypothesized results were different so the hypothesis remains rejected.
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province Mahaputra, I Nyoman Kusuma Adnyana; Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita; Sudiartana, I Made
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
Other Dimensions of Tax Billing with Gjzeling (Study on Tax Confiscation Officials at KPP Pratama Surabaya Wonocolo) Prastiwi, Dewi; Puspitasari, Diana Amalia
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.v20i2.1119

Abstract

Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6  months. Many of the constraints faced by tx confiscation officals are related to the duty of gijzeling. This study aims to explore the ways of  gijzeling using a qualitative approach or non-positivistic with interpretive paradigm in approaching the true reality. The result shows that the efforts made for the success of tax confiscation officials in gizjeling process are to: 1) believe that the process of gijzeling is for the law enforcement efforts, the process of education to taxpayers, as well as carrying  out the mandate of the State to save the state money; 2) manage the conflict with tax insurer based on the hang rule to the taxpayer, neutral, professional, and uphold integrity; 3) uploading awareness by downloading "brainwashing" penangung pajak
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Rolihlahla, Ghusti Ayu Criestiant; Satyawan, Made Dudy; Triani, Ni Nyoman Alit
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.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Belief Revision towards Long-Series Information Ayuananda, Tri Ika; Utami, Intiyas
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.v20i2.1124

Abstract

The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred  in a visual form; 3) there is a primacy effect when the information is presented with a long series order.

Page 84 of 105 | Total Record : 1049

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