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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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EXPERIENTIAL MARKETING, EMOTIONAL BRANDING, AND BRAND TRUST AND THEIR EFFECT ON LOYALTY ON HONDA MOTORCYCLE PRODUCT Nuruni Ika Kustini
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.12

Abstract

The rising globalization era has demanded that the world should change from the old para- digms into the new one in every aspect, especially in marketing world. Nowadays, to win over the market share cannot not only do a business that relies on the functionality of their prod- ucts, but also take into account its brand attributed to their products as it delivers certain images in the mind of consumers or end-users. This research aimed to acknowledge the im- pacts of experiential marketing, emotional branding and brand trust towards loyalty on Honda motorcycle products. Variables in this research are experiential Marketing (X1), Emotional Branding (X2), Brand Trust (X3) as its independent variables; and Brand Loyalty (Y) as its dependent variable. To measure these variables, this study employed Semantic Dif- ferential Scale by using interval as its scale of measurement. 120 respondents of Honda mo- torcycle users were taken as sample of research from the population of Honda motorcycle users in Surabaya, with SEM (Structural Equation Modeling) employed as data analysis technique. On the one hand, the SEM analysis results revealed the positive and significant relationship of experiential marketing and brand trust on product loyalty. On the other hand, the analysis did not prove the significant nor positive influence of emotional branding to- wards loyalty.
The effect of government expenditures on Indonesia economic growth Nurlina Nurlina
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.v18i1.377

Abstract

The debate on the effect of government expenditure on economic growth has still happened in relation to classical groups and Keynesians view. The aim of this study confirms the relationship, with the application of the case in Indonesia. Gov-ernment expenditures are aggregated, while economic growth is measured by gross domestic product. With time series design, the secondary data used covers the period of 2004 to 2013. At first, the data were analyzed descriptive-graphics, while the hypothesis testing using t-test. The results obtained indicate that government spending has a positive and significant influence to economic growth. Thus, spend-ing and investment forms by government as a form of fiscal policy must be done with great caution in order to avoid misallocation or inequality in the distribution of inter-sector development, given the importance of its role as a pending national economic growth.
Governance in Indonesia Banking Industries as an Effort to Improve their National Competitiveness Erida Herlina
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.v20i2.938

Abstract

The bank’s transparency of their financial performance has been demanded by the public so that the banks have to demonstrate their products and activities. The banks’ health level assessment, currently being enacted by Bank Indonesia is a risk approach that includes Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC). The more Good Corporate Governance (GCG) assessment is geared today for the banks to strengthen their competitive position and increase investor confidence. This study is directed to test the accounting conservatism towards GCG as well as the consequence of GCG on the financial performance, Corporate Social Responsibility (CSR) and information asymmetry. This study used financial data published on the Indonesia Stock Exchange in 2008-2015 and 152 samples were taken from 19 banks data and tested using simple regression. The results show that Good Corporate Governance has an impact on financial performance, Corporate Social Responsibility, and information asymmetry. The better governance carried out by the banking system will have an impact on their competitiveness in an effort to increase public confidence to invest their funds.
Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Eha Nugraha; Veranda Aga Refmasari; Alif Ilham Akbar Fatriansyah
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.v23i3.2481

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.
EFFICIENCY OF WORKING CAPITAL ON COMPANY PROFITABILITY IN GENERATING ROA (CASE STUDIES IN CV. TOOLS BOX IN SURABAYA) J.E. Sutanto; Yanuar Pribadi
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.v15i2.81

Abstract

The purpose of this study is to investigate the influence of the working capital efficiency ratiotoward profitability. The working capital efficiency ratios used in this study are a currentratio, a receivable turnover, and a net working capital turnover. On the other hand, corporateprofitability used in this study is measured by return on assets (ROA). This research isconducted as the case study in a company, namely CV. Tools Box. The data are the monthlyfinancial reports from January 2008 until December 2009. For data analysis, the researcherused a multiple regression analysis, t-test, F-test, coefficient of determination, partial correlation,and classical assumptions. The result of this study indicates that only partially networking capital turnover has a significant effect on ROA. In Addition, the current ratio, receivableturnover, and net working capital turnover simultaneously has a significant effect onROA.
Big-five personality as a moderating variable in the relationship of CEO's perception and the compensation received toward CEO's desire to leave the company voluntarily Lindrianasari Lindrianasari
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.v18i2.449

Abstract

The study aims to obtain empirical evidence for the effect of personality on the impact of compensation received by CEO in Indonesia toward CEO voluntary turnover. This study uses two sources of data, primary and secondary. The research population consists of all president directors (as a proxy of the CEOs) of companies listed on the Indonesia Stock Exchange. The data on CEO turnover were collected manually by tracing the names of the Director stated on the company's annual report. To determine whether CEO turnover was involuntary or coercive, this research examined the growth of the company in which the CEO turnover occurred after the CEO had served a minimum of three consecutive years. Test result on the relationship between com-pensation and turnover indicates that compensation is not strong enough to explain voluntary CEO turnover. Only the control variables included in the model (earnings, returns and ROA) can explain statistically the relationship between compensation and turnover. The result of these two tests (hypothesis one and two) indicates that com-pensation is not strong enough to explain voluntary turnover.
University Students’ Entrepreneurial Performance Eddy Madiono Sutanto; Peter J. Sigiols; Ivando Putih
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1197

Abstract

Low interest of student to entrepreneurship is a pity as the global university entre­preneurial spirit students survey. To improve the students entrepreneurial perform­ance, such factors take part influencing entrepreneurial performance, such as inno­va­tiveness, risk taking, proactiveness, competitive aggresiveness, autonomy, and of course entrepreneurial mindset. This research aims to determine the effect of those variables on entrepreneurial performance of college students of management which are A accredited in Malang City, Indonesia. The samples are 374 students from five universities. The analysis technique used is the test of Goodness Fit Model and Path Coefficients test with the help of the program SmartPLS 2.0 and SPSS. The results indicate that the entrepre­neurial mindset has significant effect on innovativeness, risk taking, proactiveness, competitive aggresiveness, and autonomy. Moreover, the characteristics of innovativeness, risk taking, proactiveness, competitive aggre­sive­ness, and autonomy have significant effect on the entrepreneurial performance of college students.
SUCCESSES AND FAILURES OF AICPA INITIATIVES: IMPACT OF DIVERSITY DECLINE ON MINORITIES Elizabeth Foma
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.v16i1.126

Abstract

This is a qualitative research examining the impact of diversity in the Certified Public Accounting(CPA) profession and the successes and failures of the American Institute of Certified PublicAccountants (AICPA) initiatives to address this issue. It also examined current state of diversity inthe CPA profession and found that while the actual head count of minorities in the professionincreased, the percentage of representation dropped. The success of the initiative has been theability to convince schools to seek more diversity in recruitment. The AICPA initiatives failedbecause of lack of financial resources available to minorities to continue their education as well aslack of awareness. The research suggests ways of encouraging minority interest in the CPAprofession. Beside, this research examined the benefits of the initiatives, current AICPA goals aswell as future challenges. Despite the several initiatives proposals and implementations to attractminorities into the CPA profession, minority representation is still at its lowest. However, the futurelooks bright because minority owned firms are increasing even though there is a decreasingenrollment of minority accounting students in colleges. As the number of CPA firms increases,mentorship programs can be developed to help increase minority interest in the accountingprofession.
Increased productivity and technical efficiency of rice farming with the System of Rice Intensification (SRI) method in Purworejo District, Central Java Herry Maridjo; Y MV Mudayen; A Tri Prihantoro
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.v19i1.535

Abstract

This study aims to determine whether there is a significant difference in productivity between organic and inorganic rice farming, whether there is a significant difference in technical efficiency between organic nd inorganic rice farming, and whether fertilizer costs, labor costs, arable land area, and the length of the use of System of Rice Intensification (SRI) have a significant effect on the organic rice production. The target of this research is the improvement of economic efficiency and organic rice farming productivity in Purworejo District, Central Java. To achieve this target, this study used SRI method. The population was all farmers of inorganic and organic rice farming in Purworejo District. The samples consist of 45 people from organic rice farmers and 45 people from inorganic rice farmers in Ringgit Village, Purworejo. They were collected by random sampling and the data were analyzed using descriptive analysis and quantitative analysis. Descriptive analysis was done by comparing all necesary activities in both organic and inorganic rice farming. The descriptive analysis concludes that there is a difference in terms of the selection of seeds, seedlings, seed treatment before sowing, planting and watering, fertilizing, weeding and pest control. Quantitative analysis is done using Analysis of Variance (ANOVA) and multiple linear regeresi. The quantitative analysis concludes that there is a significant difference in productivity between organic rice farming and inorganic rice farming. There is a significant difference in technical efficiency between organic rice farming and inorganic rice farming. Fertilizer costs, labor costs, arable land area, and the length of the use of SRI method have a significant effect on the organic rice production.
Corporate governance effect on financial distress: evidence from Indonesian public listed companies Rahmasari Ibrahim
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.v21i3.1626

Abstract

The study aims to determine the effect of corporate governance structures: managerial ownership, institutional ownership, independent commissioners, board of commissioners’ size, and board of directors’ size on financial distress. It used the sample taken from non-financial companies listed on the Indonesia Stock Exchange (IDX) for period 2012-2016. This study used a purposive sampling method involving 605 observations using binary logistic regression analysis techniques. The results show that there are significant negative impact between institutional ownership, size of board of commissioners and directors on financial distress. However, the results confirm that managerial ownership and independent commissioners had no significant impact on financial distress

Page 4 of 50 | Total Record : 496

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