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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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Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress M. Fakhri Husein; Galuh Tri Pambekti
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.362

Abstract

Financial distress models need to be developed as a model of an early warning system. Such an effort is intended to anticipate the conditions that can lead to the bankruptcy of the company. This study aims to analyze the accuracy of the model of Altman, Springate, Zmijewski, and Grover as the best predictor of financial distress. This research is a quantitative study in which the data were collected by means of a data pool. This is done by using a dummy variable. The sample consists of 132 companies which are listed on the list of Daftar Efek Syariah (DES) in 2009-2012. The analysis isdone by using an analytical tool that is a Binary Logistic Regression. It shows that the model of Altman, Zmijewski models, Springate, and Grover can be used for prediction of financial distress. However, the model of Zmijewski is the most appropriate model to be used for predicting the financial distress because it has the highest level of significance compared to the other models. Zmijewski model is used for having more emphasis on the leverage ratio as an indicator of financial distress.
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 Devi Yulia Rahmi; Yolanda Rozalia; Dessi Nelty Chan; Qisthina Anira; Ratni Prima Lita
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

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.
The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia Cliff Oliver Winoto; Senny Harindahyani
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2416

Abstract

Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the effect of auditor’s work stress to audit quality. Additionally, it is intended to find how the presence of certain condition, such as such as initial audit partner engagement, audit firm size, and client litigation risk, impact the effect of auditor work stress to audit quality. This research utilizes data of listed Indonesian companies during 2014 – 2016. The methodology used is multiple linear regression. This research finds that auditor’s work stress affect audit quality significantly and negatively. This finding enhances Interaction Theory, where generally in Indonesian audit profession; the increased job-demand is not balanced by good job-control and social support. However, initial audit partner engagement and big audit firm size can mitigate the effect of such stress. While client litigation risk does not affect the impact of auditor’s work stress to audit quality. This study suggests that public accounting firms pay attention to job demand, low job control, and low social support, which are elements of work stress, to improve audit quality.
THE PERCEPTION OF INDIVIDUAL AND ORGANIZATIONAL CAREERS IN INCREASING THE ORGANIZATIONAL COMMITMENT Rahmi Widyanti; Armanu Thoyib; Margono Setiawan; Solimun Solimun
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.77

Abstract

Organization commitment is very important for individuals working in any organization.Therefore, considering individuals and the perception toward the careers is really important.This study determines the direction of influence of basic individual careers and career developmentprograms on job satisfaction and organizational commitment. This research conducteda survey on Private Higher Education teaching staff of Kopertis (private higher educationcoordinator) Borneo in Banjarmasin. The data from 60 respondents were analyzedusing the Partial Least Square (PLS) to examine the relationship among variables basic individualcareers and career development programs that have a significant and positive impacton job satisfaction and organizational commitment. The results showed that the basic individualcareers and career development programs affect organizational commitment and jobsatisfaction. In addition, it is also proved that job satisfaction mediate the increasing organizationalcommitment.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Intent to Buy Muhammad Mufti Mubarok
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

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.
MODEL OF IT ADOPTION FOR INCREASING THE MSMES COMPETITIVE ADVANTAGE Nurhadi Nurhadi
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.v16i1.122

Abstract

In the emerging global market context, the adoption and use of information technology (IT) iswidely seen as critical for the competitiveness of Micro, Small and Medium Enterprises(MSMEs). This study aims to describe: the degree of IT adoption; the reasons to use IT; theinhibiting factor of IT adoption; and the pattern of IT adoption for MSMEs. This study is adescriptive research. The population is MSMEs registered in the Bag and Suitcases IndustryCooperative (INTAKO) Sidoarjo. Sampling method was a purposive sampling. Data was collectedusing interview technique and questionnaire, than analyzed by the descriptive statisticaltechniques. The results show that the adoption of IT for MSMEs is relatively low. Themain reasons for MSMEs to adopt the IT are the benefits of IT to increase company competitivenessand performance and the encouragement of external factors. The inhibiting factorsfor MSMEs to adopt IT are cost and human resources constraints, and the complexity of IT.Four factors determining the IT adoption for MSMEs are individual characteristics, characteristicsof technology, corporate context and environmental context. Furthermore, the lowdegree of IT adoption of MSMEs lead the IT adoption can not provide a significant improvementof the enterprise competitiveness.
Family controlled firm, governance mechanisms and corporate performance: Evidence from Indonesia Eko Suyono
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.v19i1.528

Abstract

This study investigates, firstly, the influence of family-controlled firm on corporate performance, and secondly, the influences of corporate governance mechanisms including control variable on corporate performance in the companies listed on the Indonesian Stock Exchange. By using five years (2009-2013) company data, this study used Ordinary Least Square (OLS) regression to test the hypotheses. The results based on OLS, indicate that family controlled firms tend to have better performance than non Family controlled firms. Moreover, in regard to the link between governance variables and corporate performance, only managerial ownership exhibits a positive relation with corporate performance, for both proxies, i.e. Tobins Q and ROA. Yet, the rests of governance variables (i.e. institutional ownership, audit committee, board of directors and independent board of commissioners) do not confirm the relationship with corporate performance. These findings have significant policy implications for the government, regulatory bodies, companies and other stakeholders including the investors in Indonesia to shape and implement an optimal governance system that can improve corporate performance.
Determinant of life insurance demand in Ethiopia Mohammed Meko; Kenenisa Lemie; Abel Worku
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1474

Abstract

Life Insurance plays an important role to insure against lifetime uncertainty resulting for the mortality risk of individual. Even though the performance of insurance industry contributes to smooth operation of the nation’s economy, the industry in general and life insurance in particular is at its low level of development in Ethiopian context. This study therefore, is aimed at investigating the determinants of life insurance demand in Ethiopia. The study used balanced panel data model to examine the determinants of life insurance demand usingdata collected from four insurance companies for sixteen years, from 2001-2016. Random effect model was usedto analyze the data using STATA version 13 software. The study used life insurance density as dependent variable and seven independent variables that are income, inflation, real interest rate, life expectance, age dependence ratio, price of insurance and urbanization. The regression result show that real interest rate, life expectancies, age dependency ratio, urbanization  and inflation show positive and significant effect at 1% and 5% significance level on life insurance demand in Ethiopia, whereas GDP per capita and price of insurance has insignificant effect  on life insurance demand in Ethiopia.Urbanization is the most important factor that influences demand for life insurance followed by life expectance, age dependency ratio and Inflation. Real interest rate is the least important factor in influence demand for life insurance. The concerned insurance companies are recommended to consider these factors in marketing their life insurance products.
COMPLAINT BEHAVIOR: RELATIONSHIPS INDIVIDUALISM, SELF CONFIDENCE AND VOICE INTENTION WITH GENDER AS MODERATING VARIABLE Sri Hartini; Aventina Aventina
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.224

Abstract

The study aims to explain the customers complaint behavior. This especially attempts to revealthe relationships among antecedent variables ofcomplaint behavior. The study uses hypothetically quantitative design research toexplain relationships among variables. Due to the infinitenumber of population, accidental sampling technique is implemented. Path analysis and subgroup analysis were adopted to analyze the data. It was found that that customers individualismaffect customers self confidence and gender was found tobe a moderating variable in the relationships. The customers self confidence influences the customers voice intention and genderwas not moderating in this relationships. The customers individualism did not affect the voiceintention and gender was found to be the moderating variable inthis relationship.

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