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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 519 Documents
 1   2   3   4   5 
The effect of marketing innovation, market orientation, and social capital on competitive advantage and marketing performance: A study in MSMEs of embroidery Central Java Province Ag. Sunarno Handoyo
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.506

Abstract

This study deals with marketing innovation, market orientation, and social capital in affecting the competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. In this respect, this study tried to test and analyze the effect of marketing innovation, market orienta-tion, and social capital on competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) of embroidery in Central Java Province. The samples are 150 respondents as the owners of the embroidery business in Central Java Province. The technical analysis used is Structure Equations Modeling with AMOS Software version 22. The results show that: (1) marketing innovation has significant effect on competitive advantage; (2) market orientation has significant effect on competi-tive advantage; (3) social capital has significant effect on competitive advantage; (4) competitive advantage has significant effect on marketing performance; (5) marketing innovation has significant effect on marketing performance; (6) market orientation has significant effect on marketing performance; (7) social capital has no significant effect on marketing performance. The implication of this study is that the MSMEs of embroidery could improve marketing performance by increasing marketing innovation, market orientation, social capital and competitive advantage. This study also shows that competitive advantage is an intervening variable on marketing performance.
Strategies to increase production efficiency in Indonesian Sharia commercial banks using Stochastic Frontier Approach (SFA) Pratystya Ika Wardhani; Abdul Mongid
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.v21i3.1597

Abstract

The purpose of this research is to examine the right strategy in increasing production efficiency in Sharia commercial banks in Indonesia. This research was conducted in two stages of testing. The first stage is estimating the level of production efficiency of Indonesian Islamic banks in 2010-2017 through the Stochastic Frontier Analysis (SFA) approach. The second stage uses Tobit regression to examine the relationship between the efficiency of production of sharia commercial banks with specific bank characteristics, including; LASSET, CAR, NPF, GCG, NOM and FDR. The results indicate that the level of production efficiency of sharia commercial banks is strongly influenced by several things. From the input side, optimization of DPK, PSC and LC components is needed to maximize production efficiency. This study also found that CAR (solvency performance), NPF (asset quality performance), NOM (profitability performance), and FDR (liquidity performance) greatly influenced variations in the efficiency of Indonesian Islamic banks. Improving the quality of financing supported by an increase in the operational system and the quality of human resources and began to concentrate on revenue sourced from services to be a solution that could be implied by Indonesian Islamic banks.
THE EFFECT OF PROMOTION COST AND DISTRIBUTION COST ON COMPANYS SALES OF THE FAST MOVING CONSUMER GOODS INDUSTRIES Sinta Wardani; Ujang Sumarwan; Tb. Nur Ahmad Maulana
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.v16i3.223

Abstract

The purposes of this study are (1) to analyze the effect of the promotion cost and distributioncost on companys sales partially and simultaneously (2) to formulate managerial implications related to the results of this study. Data was collected from 29 companies which separated into 18 foreign direct investments companies and 11 domestic investments companies.Secondary data was gathered through consolidated financial statements companies whichlisted on IDX for the 2007-2012 years ended. Data panel analysis fixed effect model was usedto estimate the effects of promotion cost and distribution cost. Based on the FEM analysis, allindependent variables of foreign direct investment and domestic investment companies hassignificant effect on their sales. The results of this study suggestedfor managerial implications to increase the efficiency of promotion cost and distribution cost.
Fraud Pentagon for Detecting Financial Statement Fraud Ananda Putra Nindhita Aulia Haqq; Gideon Setyo Budiwitjaksono
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1788

Abstract

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance. This study aims to test fraud pentagon theory in detecting fraudulent financial reporting. More specifically, this study attempts to test the financial target, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change in director, CEOs photo frequency, political connection, and company existence against fraudulence in the companies' financial reporting. These companies are classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. It used 78 annual report data taken by a proportional random sampling based on the number of proportions in each sector of the company. The data were analyzed using multiple regression analysis. The results indicate that financial stability and CEO photo frequency can be used to detect fraudulence in financial reporting. However, financial targets, external pressure, ineffective monitoring, nature of the industry, changes in auditor, changes in director, political connection, and company existence cannot be used to detect fraudulence in financial reporting.
FACTORS DETERMINING ACCEPTANCE LEVEL OF INTERNET BANKING IMPLEMENTATION Mahardika Aditya Widjana
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 2 (2011): August 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.5

Abstract

The purpose of this research is to determine the factors influencing acceptance level of inter- net banking by the bank customers in Surabaya. There are ten constructs compiled into a structural model to explain the customer acceptance level of internet banking, i.e. awareness of service, security, quality of internet connection, computer self efficacy, perceived useful- ness, perceived ease of use, perceived enjoyment, trust, attitude towards using, and adoption intention. The data were collected using convenience sampling method by randomly taking all the bank customers that have used internet banking in Surabaya. Only 193 questionnaires were taken and analyzed because due to some circumstances. The method of analysis is by means of partial least square (PLS) using the program of SmartPLS 2.0. The results show that the overall proposed hypotheses are accepted except two hypotheses relationship be- tween awareness of service to the perceived usefulness and security to the perceived useful- ness are considered to have no significant relationship. The management implication and suggestions for the banks as internet banking service providers are also discussed.
The effect of litigation risks to earnings management using audit quality as moderating variable Titis Puspitaningrum Dewi Kartika; Joicenda Nahumury
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.312

Abstract

In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.
The Islamic Capital Market Response to the Real Earnings Management Rita Yuliana; M Nizarul Alim
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.772

Abstract

This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Nur Eny; Ratna Mappanyukki
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2326

Abstract

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
INTELLECTUAL CAPITAL AND ITS IMPACT ON FINANCIAL PROFITABILITY AND INVESTORS CAPITAL GAIN ON SHARES Basuki Basuki; Mutiara Sianipar
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.63

Abstract

The research attempts to investigate the influence of efficiency of value added by the majorcomponents of a firms resource base (physical capital, human capital, and structural capital)towards financial profitability (indicated by return on asset and return on equity) andalso investors capital gain on shares. Value Added Intellectual Coefficient (VAIC) introducedis used as proxy of firms effectiveness in managing its intellectual capital. Datawere drawn from 22 banking firms and 10 samples of publicly traded banking and insurancefirms respectively during 2005-2007. The linear multiple regression analysis suggests thatthe association between the efficiency of value added by a firms major resource bases and(1) return on asset, (2) return on equity, and (3) capital gain, are generally limited and insignificant.This is mainly due to the unique characteristics of banking companies comparedto other sectors. In contrast, for insurance sector confidently shows there is a significant associationbetween efficiency of VAIC toward financial profitability and investors capitalgain. This show that the power of intellectual capital is valuable information for related partiesin decision making and policy creation process especially in considering the growingsignificant role of banking and insurance companies in developing Indonesia economies.
THE INFLUENCE OF IMPLEMENTING CORPORATE GOVERNANCE PRINCIPLES TOWARDS CORPORATE FINANCIAL PERFORMANCE IN BANKING SECTOR Karina Krissanti; Apriani Dorkas Rambu Atahau
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.414

Abstract

History has recorded that banking scandals have never ceased to happen. It implies that the urgency for banking sector to manage banks prudently by implementing good governance practice. The good government practice is designed to improve bank performance, protect stakeholder interest, and increase adherence to prescribed regulations, legislations and also generally accepted ethical values. The implementation of good corporate governance in long period of time has an impact on bank performance because good corporate governance principles are the foundation of banking organizing process. This research aims to test the impact of corporate governance principle implementation on financial performance of banking sector. The secondary data were obtained from Indonesian Capital Market Directory (ICMD) and Annual Report from the Faculty Data Centre. The result shows that the implementation of corporate governance has positive impact on financial performance of banking sector as measured by Return on Equity (ROE). This suggests that in the future, the banking sector should proceed to implement corporate governance principle especially on disclosing some aspects such as environment, quality, and standardization.

Page 1 of 52 | Total Record : 519

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