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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
 83   84   85   86   87 
The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching Darmayanti, Novi
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.v20i2.1125

Abstract

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the  auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on  manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. 
Green Brand Image Relation Model, Green Awareness, Green Advertisement, and Ecological Knowledge as Competitive Advantage in Improving Green Purchase Intention and Green Purchase Behavior on Creative Industry Products Rahmi, Devi Yulia; Rozalia, Yolanda; Chan, Dessi Nelty; Anira, Qisthina; Lita, Ratni Prima
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.v20i2.1126

Abstract

The study tried to analyze and determine 1) the effect of green brand image on green purchase intention, 2) effect of green awareness on green purchase intention, 3) the effect of green advertisement on green purchase intention, 4) the effect of ecological knowledge on green purchase intention, and 5) the effect of green purchase intention on green purchase behavior. Explanatory research was done with a survey explanatory research methods and quantitative research, with  the population of consumers Bukittinggi with 150 respondents collected using accidental sampling with questionnaires,  analyzed by descriptive statistics and Structural Equation Model. It shows  ecological knowledge affects green purchase intention, but the green brand image, green awareness, and  green advertisement have no effect on the increase in the green purchase intention. Green purchase intention can increase in consumer green purchase behavior. It implies that the creative industry should continue to improve the quality and knowledge of the consumer, so the competitive advantage will be achieved.
Modeling the Financial Crisis in Indonesia Armansyah, Rohmad Fuad; Effendi, Moch Bisyri
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.v20i2.1127

Abstract

The purpose of this paper is to construct the model of the financial crisis in Indonesia through exchange market pressure index approach by using Multivariate Adaptive Regression Spline. This research used secondary data from the Central Bank of Indonesia from 2005 to 2014, consisting  of 120 observations. The dependent variables is  exchange market pressure index, and the independent variables consist of 11 macro economics variable. This research used the MARS 2.0 software, to build the model. The results shows 53.9% accuracy model of MARS and it obtains the smallest value of GCV that is 1.84, and the international interest rate of US Prime Rate is the most influential variable towards the exchange market pressure index. The results also provide additional knowledge regarding the indicators that can lead to the financial crisis based on the model established by the MARS approach. The implication is that the variable of international interest rate of US Prime Rate through the MARS approach can be an early warning system against the crisis that probably will happen, especially in Indonesia.
Increasing the Regional Economic Groth through Small and Medium Entreprises Riwayati, Hedwigis Esti
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.v20i2.1128

Abstract

This study aimed to analyze the influence of regional revenue, capital expenditures, labor and small and medium enterprises towards the regional economic growth in the Regencies in Sulawesi Island. This study uses a quantitative approach with secondary data obtained from the Central Statistics Agency. Based on the results of the panel data analysis using EViews 8.0 program processing tools, the results indicate that in partial local revenue, capital expenditures, labor, small and medium enterprises have significant positive effect on regional economic growth in the Regency/City of the island of Sulawesi. Another  conclusion  of  the  results  in  this  research  are  feasible  estimated regression model is used to explain the economic growth of the Regency/City of the island of Sulawesi.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
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.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Intent to Buy Mubarok, Muhammad Mufti
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.v21i1.1134

Abstract

In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, they must try one of them is to attract consumers. Therefore, they must pay attention to the image and attitude factors of the industrial owners so that consumers also have a positive attitude towards the image of their products. The purpose of this study was to determine the effect of brand image and consumer attitudes on purchasing decisions directly and indirectly mediated by intent to purchase. The population in this study were consumers of Batik Jetis Sidoarjo with a sample of 100 people taken using judgment sampling method. Data collection method uses a questionnaire. Then, the data were analyzed using path analysis with the IBM SPSS 21 program. The results showed thatbrand image has a positive and significant direct effect on purchasing decisions; (2) consumer attitudes also has a significant direct effect on purchasing decisions; (3) Brand image and consumer attitudes have a positive and significant indirect effect on purchasing decisions through intent to purchase. It is advisable for Batik Jetis Sidoarjo innovate their batik products, both from the combination of motivesand colors. They also have to improve the kiosk spatial sector and adequate facilities, and organize batik events and festivals. Increased promotion and marketing see objects classified as new, strategies for batik events to sell and demand and have their own image by visitors.
The Impact of Knowledge Management on Work Performance through the Employees’ Competence: A Case Study of “MP” Bank Nasikhin, Muhammad Annasrudin; Danila, Nevi
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.v20i3.1135

Abstract

Since it was established in 2003 until 2014, the “MP” bank had never provided its human resources development training. As a result, it decreased its employees’ performance which ultimately gave a bad impact on the bank. This was a serious concern for the management in 2015. This study aimed to determine and analyze the impact of knowledge management variables consisting of socialization, externalization, combination, and Internalisation on the employees performance indirectly through their competence. The path analysis was used to determine the indirect impact of knowledge management on the wmployess’ performance, with the  samples of 140 people. The data analysis and hypothesis testing proved that knowledge management had significant effect on the employees performance indirectly through the employees competence. The R-square of socialization, externalization, combination, and internalisation of the employees competence were 70.5%; and the R-square of competence variable to the performance was 52%. This showed that knowledge management played an important role in improving the employees performance through their competence. It implies that the bank needs to provide in-house training for its employees resource development because only relying on the quality the employees get from the college was not enough
BEI for Creative Industry In Indonesia Premananto, Gancar; Hartini, Sri; Sulistyawan, Jovi
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.v21i1.1140

Abstract

The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, especially for the creative industry in millennial generation perception. This study uses survey method with 136 respondents who are millennial generation. In addition, this research also uses 3 subsectors, namely culinary industry, art industry, and showbiz industry. Sampling is done by accidental sampling. The measurement of BEI is done using 4 dimensions, namely "personal - vicarious" and "past - future". The result of the study shows that millennial generation in Indonesia is open with global culture. From BEI calculation, it is found that BEI value for creative industry both general and specific in Indonesia get the result above 100 equal to developed country. The result of the research shows that there is no significant difference of BEI between subsector of creative industry in Indonesia and BEI each subsector with BEI categorized industry in Indonesia. This can be interpreted that Y / millennial generation in Indonesia is an open generation, they are not sensitive to ethical behavior in the creative industry
Pattern of Micro Enterprises Accounting Records and The Barriers Wulanditya, Putri
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.v21i1.1161

Abstract

This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they had experienced related to the production of financial statements simple. This study included in the exploratory study, collected data through interview, observation and documentation. The results of the study at 38 micro business unit showed 58% had evidence of financial transactions, but only 28% who take records of these transactions either into the cash book and the sales book. Some of the obstacles faced by entrepreneurs include difficulty separating personal wealth and their business interests, evidence of transactions forget to be stored, for trade and manufacturing businesses having problems calculating inventory and cost of sales.
Perspectives of Accounting Theory Purba, Rahima Br.; ., Nurlinda; Tambunan, Saribulan
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.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.

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