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Journal of Economics, Business, and Accountancy | Ventura
Published by Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
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 514 Documents
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EARNINGS PERFORMANCE IN PREDICTING FUTURE EARNINGS AND STOCK PRICE PATTERN junaidi, Junaidi
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.1

Abstract

So far, business forecasting has been considered important in almost all economic entitiesand it is often used in areas such as in security analysts, institutional lending, and manage-ment. This research aims at examining empirically the predictability of time series of earn-ings for future earnings and stock price patterns by means of Autoregressive Integrated Mov-ing Average (ARIMA). It is expected to provide contribution in the form of empirical evi-dence, in which earnings are considered useful for predicting earnings and stock price pat-tern. The forecasting is by using some techniques among others, the naïve model, regression,ARIMA (Box-Jenkins) and so on. The data were taken from stock market data center at UGMand UTY’s IDX corner during 1996-2007. Based on the sampling criteria, 22 companieswere used as the sample. The results showed that there were no statistically significant dif-ferences among actual earnings for the earnings forecast. The first hypothesis which statesthat there is ability in predicting earnings income is statistically supported. The second hy-pothesis which states that there is the ability of earnings in predicting stock price pattern isalso statistically supported
FINANCIAL DISCIPLINE: A SURVEY OF ENTREPRENEURS’ PERSPECTIVES IN SOUTH SULAWESI Rakhman, Abdul
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.2

Abstract

This article emphasizes on exploring a variety way of South Sulawesi’s entrepreneurs to im- plement financial discipline in organizing their businesses appropriately. In addition, this research attempts to investigate factors which need to be considered by entrepreneurs to achieve financial discipline. It was conducted in South Sulawesi with 250 respondents. The data were collected and analyzed by using structured Equation Modeling. The participants’ responses indicate that most of entrepreneurs intent to practice financial management and consider financial commitment in their effort in order to achieve financial discipline. The findings show that capability of entrepreneurs and their individual characteristics have af- fected financial commitment and financial discipline but it does not affect intention to prac- tice financial management. The role of government only affects financial commitment signifi- cantly but it does not affect intention to practice financial management and financial disci- pline. Environment influences, significantly, the intention to practice financial management and financial commitment but it did not affected financial discipline. Furthermore, leader- ship affects, significantly, the financial commitment, intention to practice financial manage- ment and financial discipline. Last of all, financial commitment also affects intention to prac- tice financial management but it does not affect financial discipline, whereas intention to practice financial management affects financial discipline
MANAGEMENT-BASED CLUSTERING IN FISHERY AGROINDUSTRIES PRODUCTS: A CASE STUDY OF JEMBER REGENCY Paramu, Hadi
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.3

Abstract

Recently, the classical problems dealing with raw materials (fish) supply, technology avail- ability, and business management remain to happen in fishery products. In facing such prob- lems, an integrated and comprehensive solution should strongly be implemented. This study aims to study managerial characteristics of agro industries in coastal areas of Jember re- gency using managerial clustering method. The population of the study was all fishery agro industry business units of the selected areas. The respondents were determined by snowball sampling method in every coastal area, consisting of 79 businessmen in the agro industry. They were interviewed concerning the aspects in the study, and cluster analysis method was conducted. It reveals that, based on managerial characteristics, there were two clusters of fishery agro industry identified, namely (1) cluster of fishery agro industry using a conven- tional management practices and (2) that of fishery agro industry using a formal/modern management. The first cluster comprises a dominant one because 68 businesses were in this cluster while the second one comprises 11 businesses applying a formal or modern manage- ment practice. One of the implications relevant to this result is that all efforts to resolve the problems of fishery agro industries should be based on managerial characteristics in each of the clusters
FACTORS AFFECTING THE ENTERPRISE PERFORMANCE Tjahjadi, Bambang
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.4

Abstract

Executive leadership has potential role in formulating and executing business strategies to achieve excellence business performance. Any strategy is considered a unique way when cre- ating value. Therefore, it is always changing even though the tools for managing strategies have not yet kept paving the pace. In addition, most companies still focus on financial meas- ures, and their budget in that case remain the center of management control system. Mean- while, in knowledge-based competition, the ability of the organizations to develop, nurture, and mobilize their intangible assets is critical for success. Balanced Scorecard (BSC) has been used as the solution to this performance management and strategy execution problems. This study focused on three competing paths involving four research variables, namely ex- ecutive leadership, business strategy, Balanced Scorecard measures, and performance. This research was based on survey of 127 state-owned enterprises which all have legal form of Persero (per shares) and 408 publicly listed companies in Indonesia Stock Exchange (ISC). However, only 67 companies participated, therefore, the response rate was about 12 percent. The result of this research showed that the hypothesis stating the executive leadership has positive impact on performance through the Balanced Scorecard measures was supported.
FACTORS DETERMINING ACCEPTANCE LEVEL OF INTERNET BANKING IMPLEMENTATION Aditya Widjana, Mahardika
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 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.
CRITICAL TOTAL QUALITY MANAGEMENT IN MANUFACTURING COMPANIES: A CASE STUDY IN MAKASSAR Munizu, Musran
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.6

Abstract

The aim of this study was to empirically investigate the effect of critical TQM practices on operational performance of medium and large manufacturing companies in Makassar. The critical total quality management (TQM) practices divided into three factors, i.e. strategic, tactical, and operational factors as predictors of operational performance. Total of popula- tion were 143 manufacturing companies. A questionnaire designed and distributed to all population, a total of 59 returned. It consists of both 29 medium companies and 30 large companies. Data analysis use both descriptive and multiple regression analysis (MRA).The empirical analysis demonstrates several key findings: data analysis reveals that there was a positive effect of critical TQM practices which consists of strategic, tactical, and operational factors on operational performance. Tactical factors were the strongest significant predictors of operational performance. Overall, the results showed the central role of the tactical fac- tors as critical factors in improving the operational performance within medium and large companies in Makassar manufacturing industrial. There were some research limitations. For instance, the study is using perceptual data provided by production managers or quality managers which may not provide clear measures of performance
FACTORS AFFECTING THE MANUFACTURING COMPANIES’ FINANCIAL PERFORMANCE Syafriont, Syafriont
Journal of Economics, Business, and Accountancy | Ventura Vol 14, No 2 (2011): Agustus 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.7

Abstract

Foreign investment companies have experienced difficulties in improving the financial per- formance. The study aims at explaining the influence of the implementation of information of Management Accountancy towards financial performance of companies. It is an explanatory study in which it applies quantitative approach. The population of the study is three indus- trial manufacturing companies such as PMDN (domestic investment companies) and PMA (foreign investment companies) which are listed in Indonesian Stock Exchange (ISE) in Su- rabaya, East Java, in 2005. These companies are still active until 2009, and they have sub- mitted financial reports annually. The sample consists of 33 companies as the respondents. They are the President Directory of the Companies. Data analysis used to answer the re- search problems and to examine the hypothesis is Structural Equation Modeling (SEM) with the help of Partial Least Square (PLS) program. The result of the study shows, that (1) di- rectly: (a) internal factors influences the implementation of management information of Ac- countancy, (b) internal factors influence the financial performance of companies, (c) the im- plementation of the information of management influences Accountancy the companies fi- nancial performance. (2) Indirectly: internal factors influence companies financial perform- ance through the implementation of the information of Management Accountancy; The find- ing of the study affects the internal factors theoretically and practically through the percep- tion of the companies organization by involving all employees directly in all activities that supports the improvement of performance ethos of the implementation of accountancy infor- mation and companies financial performance.
THE FACTORS INFLUENCING THE EMPLOYEE PERFORMANCE IN PT HIKMAH SEJAHTERA SURABAYA Adiwaty, Mei Retno
Journal of Economics, Business, and Accountancy | Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.9

Abstract

In improving the employees’ performance, a company needs to realize the commitment to the improvement for the employees prosperity, quality, and leadership style in which those fac- tors are assumed to contribute to the greater interest of the company through employees’ performance and achievements. PT. Hikmah Sejahtera Surabaya is a multi-business company suffering from the performance decline almost in every business unit the company owns. Due to such a condition, this research aimed to acknowledge in-depth analysis on the influence of Compensation, Motivation, and Leadership style towards the employee performance in PT. Hikmah Sejahtera Surabaya. It uses the population consisting of the entire employees work- ing in the company that are included as the research sample. This research employed Census sampling method and SEM (Structural Equation Modeling) as its data analysis technique. The analyses led to conclusions that leadership does not influence motivation, compensation does not influence performance, and as well as the leadership. Meanwhile, compensation has significant-positive influence towards motivation and motivation has significant-positive influence towards performance. Therefore, management should pay greater concern particu- larly on the employees’ compensation policy (bonuses and benefits), thus engaging them to be highly motivated as well as to be willingly responsible and in-charge for achievement efforts.
FOREST PLANT INDUSTRY (HTI) IN EAST KALIMANTAN (THE ECONOMIC OUTLOOK) Hasid, Zamruddin
Journal of Economics, Business, and 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.v14i1.10

Abstract

Essentially, the implication of HTI in Indonesia and East Kalimantan province has a benefit to the front (forward) and backward for the economy. The impact to the front with the HTI will provide the raw material for the timber industry developments that affect the competi- tiveness the national timber industry through superior products from the industry are like pulp, plywood, and furniture. This paper attempts to provide information on the contribution by the forestry sector toward GDRP in the province of East Kalimantan. It also tries to see the plantation development and determine its direct influence of investment on the economic growth as well as the implication of the development. Correlation and regression analysis is adopted in analysis that is the path analysis called path coefficient. The results show that the production of forest industry is still prospective for further development. Besides that, HTI is considered productive, and in the next program, it is expected that in the future this can in- crease or improve the economy growth of the people in the area. Therefore, HTI development should be pursued so that the East Kalimantan province can focus on the development of for- estry sector. This can also in the form of encouraging the investment in such development.
INVESTMENT ON THE COMMUNITY INCOME AND THE ECONOMIC GROWTH IN CENTRAL JAVA Adnan, P. Eko Prasetyo
Journal of Economics, Business, and Accountancy | Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.11

Abstract

This article attempts to analyze the impact of investment on the community income and the economic growth in Central Java using the social accounting matrix (SAM) framework con- cerning people’s income and economic growth. The data were taken from Central Bureau of Statistics (BPS). Thus, it concerns production factor block, institutional block, and produc- tion sector block. It shows that investment influences the people income and economical growth. People’s income that is most affected is farming business income while that of being less affected is farming worker. The distribution of people’s income is not spread evenly among the group. Furthermore, investment production block has positive impact on the big- gest economic growth, especially on manufacturing industry sectors, except food, electricity, gasses, and drinking water. People’s income condition and economic growth which are in- fluenced by investment proved to have no difference. As such, several factors that support investment atmosphere policy: bureaucracy and licensing, infrastructure, and investment protection from illegal tolls must be given more serious attention. Beside, investment is ex- pected to grow effectively and efficiently. Next, the implication of investment policy as the main generator of economic growth trough production sector has biggest positive impact, especially on financial institution and trade sector, while investment has less impact on in- dustrial and agricultural sectors especially on food crop and food industry.

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