cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 94   95   96   97   98 
The Online Shopping Behavior of Indonesian Generation X Yoga, I Made Sindhu; Triami, Ni Putu Silka
Journal of Economics, Business, and 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.v23i3.2455

Abstract

E-commerce is one of the information technologies that influence consumer behavior. Generation X is characterized by a higher internet adoption rate than the previous generation. As digital immigrants, this generation behavior toward using e-commerce is an interesting phenomenon to be studied. Thus, this study aims to examine the acceptance and use of e-commerce among Generation X using Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) theory. The research sample was 369 Generation X respondents in Indonesia who used e-commerce and were selected using purposive sampling. The questionnaires were distributed online and then analyzed using structural equation modeling. The findings showed that Generation X acceptance towards e-commerce were influenced by performance expectancy, hedonic motivation, habit, price value, and behavior intention. In contrast, effort expectancy, facilitating condition, and social influences) were not found to be the predictor that influenced Generation X to use e-commerce. This paper offers valuable insights for e-commerce founders in the development and refinement of e-commerce platforms.
Effects of Sentiment on Impulsive Buying Behavior: Evidence of COVID-19 in Indonesia Mursid, Ali
Journal of Economics, Business, and 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.v23i3.2459

Abstract

Abstract This study aims to investigate the effects of positive and negative sentiment on impulsive buying behavior among Indonesia people based on the theory of stimulus organism response (S-O-R). First, it examines how COVID-19 information, information credibility, and scarcity affect positive sentiment and negative sentiment. Second, it verifies the influence of positive sentiment and negative sentiment on impulsive buying tendencies and impulsive buying behavior. Third, this study verifies impulsive buying tendency impacts impulsive buying behavior. Data was collected from Indonesian people living in a COVID-19 red zone with an online survey via Google form. In total, 320 respondents completed the survey and data analysis employs confirmatory factor analysis (CFA) and structural equation modelling (SEM).  The result found that COVID-19 information and information credibility have a positive effect on positive sentiment, while it has an insignificant effect on negative sentiment. Scarcity has a positive effect on negative sentiment; on the other hand, it has no significant effect on positive sentiment. Both positive sentiment and negative sentiment have positive effects on impulsive buying tendencies.  Only positive sentiment has a positive effect on impulsive buying behavior, while negative sentiment does not. Finally, impulsive buying tendencies have a positive effect on impulsive buying behavior.   AbstrakPenelitian ini bertujuan untuk menginvestigasi pengaruh positif sentimen dan negative sentimen terhadap perilaku pembelian tidak terencana masyarakat Indonesia berpijak pada teori stimulus organism response (S-O-R). Pertama, penelitian ini menguji bagaimana pengaruh informasi tentang COVID-19, kredibilitas informasi, dan kelangkaan terhadap sentimen positif dan sentimen negatif. Kedua, memverifikasi pengaruh sentimen positif dan sentimen negatif terhadap kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Ketiga, memverifikasi pengaruh kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Pengumpulan data penelitian ini dilakukan terhadap orang-orang Indonesia yang tingga di zona merah COVID-19 melalui survey online dengan Google form. Secara total ada 320 responden berpartisipasi dalam survey ini, kemudian data dianalisis menggunakan analisis confirmatory (CFA) dan struktural equation modeling (SEM). Hasilnya menunjuukan bahwa informasi tentang COVID-19 dan kredibilitas informasi mempunyai pengaruh positif terhadap sentimen positif, tetapi tidak mempunyai pengaruh yang signifikan terhadap sentimen negatif. Kelangkaan mempunyai pengaruh positif terhadap sentimen negatif, sebaliknya tidak mempunyai pengaruh yang signifikan terhadap sentimen positif. Baik sentimen positif maupun sentimen negatif mempunyai pengaruh positif terhadap kecenderungan untuk melakukan pembelian tidak terencana. Hanya, sentimen positif yang mempunyai pengaruh positif terhadap perilaku pembelian tidak terencana, sedangkan sentimen negatif tidak berpengaruh. Terakhir, kecenderungan untuk melakukan pembelian tanpa rencana mempunya pengaruh positif terhadap perilaku pembelian tidak terencana.
Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Budiarto, Dekeng Setyo; Vivianti, Ervana; Diansari, Rani Eka
Journal of Economics, Business, and 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.v23i3.2463

Abstract

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic
The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable Nugroho, Mulyanto; Halik, Abdul
Journal of Economics, Business, and 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.v23i3.2468

Abstract

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.
Default Risk on Islamic Banking in Indonesia Budiandru, Budiandru
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.v24i1.2474

Abstract

The problem of default by debtors becomes a primary concern for Islamic banking recently. This study analyzes the effect of economic pressure on the risk of default on Islamic banks, both in the short and long term, the risk response of default, and also other variables' contribution in explaining the diversity of risk of default of Islamic banks. This study used monthly data from 2007 to 2020 by using a vector error correction model. The results show that inflation and exchange rates affect the risk of default in the short term, while inflation, exchange rates, and interest rates affect the risk of default in the long run. Non-performing financing quickly stabilized when responding to the interest rates. The Islamic stock index has the most significant contribution in explaining the diversity of default risks. Islamic banks must be aware of the monetary fluctuation and also careful in analyzing the demand for financing by looking at the future economic prospects.
The Effect of Workplace Spirituality, Perceived Organizational Support, and Innovative Work Behavior: The Mediating Role of Psychological Well-Being Masyhuri, Masyhuri; Pardiman, Pardiman; Siswanto, Siswanto
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.v24i1.2477

Abstract

This research investigating the innovative work behavior of teachers and school staff during the Covid-19 pandemic is still rarely studied, so it has contributed to improving the behavior of teachers and school staff in Indonesia during the Covid-19 pandemic. The purpose of this study was to analyze and examine the direct influence of workplace spirituality and perceived organizational support on the innovative work behavior of teachers and school staff. Besides, exploring the mediating role of psychological health variables. The research sample was 379 teachers and school staff that is analyzed using SEM-PLS. The results showed that workplace spirituality and perceived organizational support had a direct effect on innovative work behavior.Psychological well-being also affects innovative work behavior. This study also shows that psychological well-being has a role in mediating the influence between work-place spirituality and perceived organizational support for innovative work behavior. This study indicates that workplace spirituality and workplace spirituality can be directly and indirectly through psychological well-being to increase the innovative behavior of teachers and school staff in learning activities at school.
Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Nugraha, Eha; Refmasari, Veranda Aga; Fatriansyah, Alif Ilham Akbar
Journal of Economics, Business, and 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.v23i3.2481

Abstract

This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.
Exponential Growth Pattern of Consumer Well-Being and Attractiveness of Tourism Digital Destination Hasudungan, Albert; Ardianto, Eka; Widarsyah, Redha
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.v24i1.2514

Abstract

This research aims to explore the connective patterns of 7 dimensions of tourism consumer well-being (environmental altruism, spiritual attunement, inspirational mindfulness, bio-psychological aspect, entrepreneurship, social connectedness, and cultural identity) to induce more tourism growth attractiveness in visiting the digital destination of the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The study stems from a postmodern approach where the virtual world and reality are eroded in digital technology development. This study enriches that postmodern perspective by elaborating on 7 dimensions of tourism consumer welfare and the 4 V’s of digital technology innovation (volume, variety, velocity, and veracity). This study collected comments, replies, and ‘like’ expressions on YouTube from October 2016 to October 2019 from the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The researchers then analyzed through thematic analysis and social network analysis. This research confirms the polynomial growth pattern from the 7 dimensions of tourism consumer well-being. In general, the pattern goes up from environmental well-being to inspirational mindfulness. Then, it descends to biophysical well-being. It is because to have exponential growth; tourism needs to be absent temporarily. Suddenly after that, the growth goes up in terms of social and cultural well-being. The findings can benefit tourism practitioners in orchestrating their 7 dimensions of tourism consumer well-being as destination orchestrators.
The Effect of Internal Control Components on Mitigating the Impact of COVID-19 Risks in Healthcare Organizations in Ethiopia Zelie, Enyew Mulu
Journal of Economics, Business, and 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.v23i3.2517

Abstract

The COVID-19 pandemic hit the world’s economy and created significant risks from which many sectors, including the healthcare sector, are adversely affected. This study is aimed to evaluate the reliability of internal control systems in healthcare organizations and the effect of internal control components on mitigating the impacts of risks created by the pandemic. The study used a cross-sectional primary data collected from 241 healthcare organizations in Addis Ababa, Ethiopia. Descriptive statistics and ordered logistic regression analysis methods was applied. Internal control system in the Ethiopian healthcare organizations is found to be moderately reliable. In addition, the ordered logistic regression results show that control environment, risk assessment, control activities, information and communication, and monitoring activities have a statistically significant and negative effect on impact of COVID-19 risks. This implies as the reliability of internal control components increases, the impact of COVID-19 risks on the overall performance of healthcare organizations decreases.
Capital Account Liberalization and Income Inequality: A Panel Study of 28 European Countries Radhianshah, Muhammad Taufik; Kurnia, Akhmad Syakir
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.v24i1.2530

Abstract

Financial globalization has evolved from domestic policy to international scope policy. One of its form is capital liberalization which we can observe from the declining number of restrictions among countries for cross-border financial transaction, and the increasing level of capital flow between countries. Europe cross-country financial transaction has been increasing for the last three decades and this increase happened simultaneously with the increase of income inequality as measured with Gini index. This condition gives impression that there is a positive correlation between income inequality and capital account liberalization. This research aims to study whether income inequality corresponds to the increase of capital account liberalization in 28 Europe countries. Furthermore, this research seeks to understand the role of institutional quality and financial depth as threshold variables. By employing System GMM Estimator on balanced panel data, this study finds that capital account liberalization positively correlated with income inequality and institutional quality proven to be important threshold variable. These findings emphasize the urgency for policy maker to consider institutional quality before or during the implementation of capital account liberalization.

Page 96 of 105 | Total Record : 1049

 94   95   96   97   98 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol 23, No 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol 23, No 1 (2020): April - July 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 22, No 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol 20, No 2 (2017): August - November 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 2 (2016): August - November 2016 Vol. 19 No. 2 (2016): August - November 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 19, No 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol 18, No 2 (2015): August - November 2015 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol 17, No 1 (2014): April 2014 Vol. 17 No. 1 (2014): April 2014 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol 16, No 1 (2013): April 2013 Vol. 16 No. 1 (2013): April 2013 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol 15, No 1 (2012): April 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol. 13 No. 3 (2010): December 2010 Vol 13, No 3 (2010): December 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue