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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
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Factors Affecting Expectancy for Character Growth in Online Games and Their Effect on Gamers' Loyalty Alghifari, Izzuddin; Halim, Rizal Edy
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1873

Abstract

This study aims to understand the effect of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games towards online gamer loyalty. This quantitative research uses a purposive sampling method with a sample of 375 respondents. The data were processed using the Structural Equation Modeling (SEM) method. The results showed that learning, escapism, audio-visual value, and value for money have a positive effect on expectancy for character growth. However, novelty, enjoyment, and social value do not have an effect on expectancy for character growth. Furthermore, expectancy for character growth has a positive effect on online gamer loyalty. Therefore, game developers need to know the fantasy of gamers, improve the quality of graphics, and provide discounts to increase gamers’ loyalty
The Effect of Eco-Efficiency and Quality Management System on Firm’s Performance: Moderating Role of Profitability and Leverage Sutrisno, Budiman; Wendy, Wendy
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1895

Abstract

This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did not directly affect firm performance. The results of the interaction effect test indicated that profitability strengthened the effect of the quality management system on firm performance, yet weakened the effect of the eco-efficiency on firm performance. However, the leverage did not reveal any interaction effect. This research only examined the eco-efficiency by identifying whether the firms had a green-finance certification or not. It also strengthens the results of the previous studies by building an integrated model facilitating the effect of eco-efficiency and quality management systems on firm performance by involving two moderators that had not been found in the previous studies. This study implies –for the revolution of industry 4.0 issues— the stakeholders should be encouraged to strengthen the green economy as an essential business aspect in Indonesia. This study also recommends the importance of sustainable firm managerial studies on green-finance issues and environmental aspects.
Foreign exchange volatility modeling of Southeast Asian major economies Ponziani, Regi Muzio
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1912

Abstract

This study investigates the exchange rate volatility model in Southeast Asian countries. The countries selected were Indonesia, Malaysia, Thailand, The Philippines, Vietnam, and Singapore. This study aims to model the volatility of the regional currency exchange rate against the international currency, i.e., the US Dollar. The period covered in this study extended from 1 January 2013 until 31 July 2019. These were the daily exchange rates of 7 currencies of Southeast Asian countries. The currency involved were Indonesian Rupiah (IDR), Malaysian Ringgit (MYR), Thai Baht (THB), The Philippine Peso (PHP), Vietnam Dong (VND), and Singaporean Dollar (SGD). All currencies were measured in the exchange rate against the US Dollar (USD). The result indicated that PARCH model is the best method to explain the movement of MYR, VND, and SGD. GARCH can model THB and PHP. Only IDR that has volatility explainable by TARCH.
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable Sparta, Sparta; Trinova, Nadya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1926

Abstract

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks' credit impairment losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The objects of this study are conventional commercial banks, listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using a purposive sampling method, this study obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive effect on banks' credit impairment losses, whereas procyclicality and IAS 39 adoption in PSAK 55 does not affect the banks’ credit impairment losses significantly. On the contrary, the adoption of IAS 39 in PSAK 55 weakens the positive effect of income smoothing; however, it cannot moderate the effect of procyclicality on the banks' credit impairment losses. The results of this study have implications for regulators' policies to reduce income smoothing practices, maintain financial system stability because the provision for losses from lowering credit scores is too low, accounting policies stipulated by banks emphasize the interpretation and application of standards, and professional judgment and contradictory policies that can cover deficiencies held by financial accounting standards. Another implication is the need for bank managers to anticipate that by 2020, PSAK adopted from IFRS can be useful.
The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance Prihatiningtias, Yeney Widya; Julianto, Sofyan Wijaya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1976

Abstract

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The respondents are the staffs and junior supervisors at the General Directorate of Treasury (GDT) of the Ministry of Finance, one of the agencies initiating the implementation of SPMS in the Indonesian public sector institution. Two hundred forty-nine data were collected using a survey method. Data analysis was performed using the structural equation model. The results show that SPMS directly affect the employees’ performance and significantly has a positive effect on distributive justice and procedural justice. Distributive justice has a positive impact on procedural justice. Procedural justice itself has a positive impact on OCB. Furthermore, OCB has a positive impact on employee performance. In addition, the effect of SPMS on the employees’ performance is mediated by distributive justice, procedural justice, and OCB. Besides that, the relationship can also be mediated only by procedural justice and OCB. Both alternatives show a complementary partial mediation relationship. This implies that the remuneration rubric, as the reflection of SPMS, needs to be matched with the individual and job characteristics, supported by the senior supervisors as the policy makers.
Market Orientation and Innovation Performance: Mediating Effects of Customer Engagement in SMEs Wahyuni, Ni Made; Sara, I Made
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2040

Abstract

This study's objective is to develop an innovation performance model based on the role of market orientation and customer engagement. Market-oriented practices through customer engagement will enable companies to achieve innovation performance. This research was conducted on small and medium enterprises (SMEs) engaged in manu-facturing in Bali. A conceptual model was developed to determine the mediating role of customer engagement in the relationship between market orientation and innovation performance. The research design used was cross-sectional. Quantitative data were collected from 242 respondents by distributing questionnaires to managers and own-ers of manufacturing SMEs in Bali. The model was tested using Partial Least Square (PLS). The results of this study show that market orientation has a significant positive effect on innovation performance, market orientation has a positive effect on customer engagement, customer engagement has a positive effect on innovation performance, and customer engagement partially mediates the relationship between market orienta-tion and innovation performance. The results of this study are expected to be able to increase managers' insight and understanding of the mechanisms of how market ori-entation and customer engagement can contribute to innovation performance in ex-port-oriented SMEs.
Better Performance Prospect of Large-Medium Enterprises: The Role of Innovation Handayani, Rapita; Handoyo, Rossanto Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.2041

Abstract

Based on the Business Characteristics Survey 2019 conducted by Statistics Indonesia, enterprises developed innovation are only 11.65%. Although innovation provides the benefit of a significant increase in revenue, there are 63.44% of companies that do not innovate. Therefore, it is necessary to study the effect of innovation on the prospects of large and medium-sized businesses in Indonesia. This study also observed the innovation types and business characteristics of large-medium enterprises. The data processed in this study came from the micro-data of 312,080 large-medium enterprises resulting from the 2016 Census of Economic-Advanced Data Collection for Large-Medium Enterprises and Micro-Small Enterprises. It was carried out by Statistics Indonesia in 2017 in 34 provinces in Indonesia. The method used to analyze the data was Logistic Regression. The result of the study showed that marketing innovations and product innovations were the most innovative types widely carried out by large-medium enterprises. The effect of innovation variable was seen in categories of manufacturing; water supply, sewerage, waste management & remediation; construction, transportation & storage; financial & insurance; and human health & social work. These categories will have better business prospects when there are more types of business innovations implemented. These suggest that leaders of large-medium enterprises and related stakeholders engaged in these sectors to pay more attention to innovation factors and their indicators in the operation of enterprises.
The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Marsudi, Almatius Setya; Pambudi, Rilo
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

Abstract

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.
The Impact of Firm Performance on Annual Report Readability: Evidence from Listed Firms in Ghana Gu, Shuibin; Dodoo, Regina Naa Amua
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.2097

Abstract

Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders’ view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm performance on annual report readability. The study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. By applying the fixed and random effect method, the Hausman test was conducted to select a suitable method, the result based on the random effect method states that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness which confirms the main result. This result implies that there are other determinants and factors that influence annual report readability rather than firms or managers manipulating financial reports to win investor sentiment.
The Role of Familiarity in Increasing Repurchase Intentions in Online Shopping Zaid, Sudirman
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2132

Abstract

This study aims to determine the relationship between trust, satisfaction, and repurchase intention at online shopping providers, such as Tokopedia, Bukalapak, Lazada, Zalora, and Blibli, in Kendari City. In detail, this study also aims to determine the role of familiarity in strengthening the relationship between trust, satisfaction, and repurchase intentions. There are 250 respondents involved in this study obtained through convenience sampling technique. The analysis is carried out in 2 stages. The first stage is to simultaneously test the role of trust and satisfaction in increasing repurchase intention. The second stage is to determine the role of familiarity as a moderating variable. Moderating Regression Analysis (MRA) is used to test the causal relationship. The results of this study indicate that familiarity increases the effect of trust on satisfaction, the effect of trust on repurchase intention, and the effect of satisfaction on repurchase intention. The results of this study contribute to the development of the concept of relationship marketing, especially to increase repurchase intention through the development of the concept of familiarity. This study's limitation is that there is no comparison between familiarity attitudes for each online shopping service provider.

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