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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 496 Documents
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MODEL OF INFORMATION SYSTEM OPERATION BASED ON TECHNOLOGY ACCEPTANCE MODEL FOR MICRO FINANCIAL INSTITUTIONS Atika Jauharia Hatta
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.52

Abstract

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounting system make limitationfor this institution efficient and effective in their operation. By applying an informationsystem, they can increase performance through repairing in planning and managing businessand easier in transaction activity. Thus, it will reduce operation costs. The main objective ofthe research is to develop an electronic transaction system (ETS) for credit unions (CUs) byidentifying determinants that are considered by managers and employees of credit unions inadopting the system. To investigate the determinants for adopting information system, theresearch uses Technology Acceptance Model (TAM) modified by other models such as TRA,TPB and DOI. Using Structural Equation, the result shows supporting evidence for TAM thatperceived ease of use and perceived usefulness are important determinants for adopting informationsystems.
Human capital development strategy on go-public manufacturing companies in Indonesia Saban Echdar
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 1 (2015): April - July 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.387

Abstract

This study analyzes the development of human capital strategy in go-public manufactur-ing companies, examining the several effects of variables, and also the effect of interven-ing variables on the development of human capital. The population consists of 151 go-public manufacturing companies listed on the Stock Exchange. The purposive sampling method was used and 12 companies were taken in which 10 of respondents from each company consisting of managers and staff, and the data were analyzed using Structural Equation Modeling (SEM). It shows that the first, the external environment has positive and significant effect on the planning and management of human resources, education and training, and the development of human capital, but has no significant effect on improving employees, employee performance and recognition, and employee satisfaction. Second, the internal environment has a positive and significant impact on the planning and management of human resources, employee improvement, education and training, employee performance and recognition, employee satisfaction, and the development of human capital. Third, planning and human resource management, employee improve-ment, education and training, employee performance and recognition, and employee satisfaction have a significant and positive effect on the development of human capital.
SME’s financial literacy: An overview based on demographic aspects Iramani Iramani; Tatik Suryani; Lindiawati Lindiawati
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1098

Abstract

This study attempts to examine the financial literacy level of SME’s owner in East Java based on demographic aspect. The sample was taken from 65 SME’s in East Java which produce prominent local product. The data were collected by using survey method and deep interview. They were analyzed using descriptive explorative and also cross tabulation for examining SME’s financial literacy based on demographic attribute. Research found that that the financial literacy score of SME’s owner in East Java is good enough, where they have average score 55.8 with the same score of median and mode 66.7. Majority weakness of SME’s owner is the literacy on SME understanding of net asset and insurance premium. Otherwise, whole SME’s owner is fully understood that financial knowledge is so useful for the SME. Other finding shows that there is a relationship between financial literacy’s level and SME’s owner on demographic aspect such as gender, education, the business time established. It can be concluded that demographic aspects determine the financial literacy level of SME’s owner
THE DETERMINING FACTORS OF THE COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE IN THE COASTAL COMMUNITIES IN NORTH MINAHASA REGENCY Lisbeth Mananeke
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.111

Abstract

Competitive advantage and business performance can be considered potential factors in anybusinesses including in the coastal communities. This research analyses the effect of learningorientation on competitive advantage, the effect of learning orientation on performance, andthe effect of organization culture competitive advantage the businesses in North Minahasa,North Sulawesi. Primary data were taken from the owners of fishery business in coastal societywith the total number of 200 respondents with purposive sampling. The data were analyzedusing Structural Equation Model (SEM). It shows that intellectual capital has effect oncompetitive advantage. Yet, organization culture has no effect on competitive advantage. Theresearch also shows that learning orientation, intellectual capital, and competitive advantagehave effect on organization performance. On the contrary, organization culture and innovationhas no effect on organization performance.
ANALYSIS OF MARKET DISCIPLINE MECHANISM IN INDONESIA BANKING INDUSTRIES Moch. Doddy Ariefianto; Yuswanto Yuswanto
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.180

Abstract

The market discipline is considered an important element for creating a sound and efficient operation ofthe banking industry. It can be shown by the response of investors and depositors of the business operationsand management in relation to the risk of a bank. Theoretically, there are hypotheses must be accomplishedin order to effectively market discipline occurs. The first hypothesis, whether the marketdiscipline provides a signal for of banks regarding the existence of a certain conditions which is inconsistentwith sound and efficient bank and business operation (Disciplining Signal Hypotheses; DSH).The second, bank management will respond to the signal by making efforts towards the implementationfor correction on the business in line with expectations (Corrective Response Hypotheses; CRH). Theverification used the empirical accounting data and market commercial banks with a total of 110 frequencyof semester 2000-2010 (panel data, 1843 observations). Empirical analysis model used regressionpanel data. The estimation results indicate that DSH gained strong empirical support. On the otherhand, the result of estimation involved in CRH is still significantly weak. This indicates that the marketdiscipline mechanism has not operated optimally in Indonesian banking industries. Therefore, correctionis required especially on regulatory mechanisms to improve the quality of banking.
Do investors become risk takers after receiving MLA and accounting information? Ni Made Wisni Arie Pramuki; Bambang Subroto; Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
Foreign investment & growth in emerging economies: panel ARDL analysis Michael Appiah; Fanglin Li; Benjamin Korankye
Journal of Economics, Business, & 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.v22i2.1819

Abstract

Recently, the contributory role of foreign investment growth in Africa has been considered by researchers and policymakers. Studies in this area are not yet clear. Besides, foreign direct investment has emerged as a determining factor of economic growth. Concerning this evidence, the current study tries to investigate the contributions of foreign direct investment on economic growth or for developing the economy of Africa. This study used yearly panel data for the period 1995-2015 for 5 developing the economy of Africa. The results of Panel ARDL indicate that foreign direct investment has a positive effect on economic growth as well as a positive sign of trade openness, inflation, and labor. The study also stresses that, for increasing economic growth, there is a need to seek more foreign investments, increase trade openness and inflation, and at the same time, to improve the employment condition in the selected African developing countries.
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia) Anis Rachma Utary
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.267

Abstract

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
Analysis of the Effects of Role Overload and Role Conflict on Performance through Job Stress as a Mediating Variable in the Cellular Phone Trading Centers in Surabaya Eddy Madiono Sutanto; Ferdyanto Kurniawan Wiyono
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.517

Abstract

The purpose of this research is to identify the effects  of the role overload and role conflict on job performance with job stress as mediating variable in the cellular-phone trade-centers. The population consists of the employees working in cellular phone-shops in Trade Centers located in Surabaya, East Java. By using purposive sampling, the characteristics of 316 were selected based on their aged such as over 17 years old, residing in Surabaya, and working the cellular phone traded centers in Surabaya.  The data were analyzed multiple regression. It was found that the role overload and role conflict have positive effects on job stress. However, the role overload, role conflict, and job stress have negative effects on job performance. Finally, the role overload and role conflict also have effect on job performance through job stress as a mediating variable.
Market Orientation, Competitive Advantage and Marketing Performance of Small Medium Enterprises (SMEs) Astrid Puspaningrum
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1847

Abstract

This study aims to analyze competitive advantage as a variable that mediates the effect of market orientation on marketing performance. This research population is 113,000 SMEs (Small And Medium Enterprises) located in Malang City, which are engaged in food processing, handicrafts, and clothing business units with an observation sample of 100 SMEs. The data analysis technique used in this study is Structural Equation Modeling. The results of this study indicate that SMEs' performance will increase if they can carry out processes and activities related to creating and satisfying customer needs. Besides, market-oriented SMEs contribute to competitive advantage by creating product uniqueness, product quality, and competitive prices, ultimately affecting the performance of SMEs. In order to improve SMEs' performance, efforts must be made to develop marketing strategies, such as paying attention to market orientation, focusing on customer orientation, competitor orientation, and inter-functional coordination, and developing or innovating new products.

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