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Journal of Economics, Business, and Accountancy | Ventura
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
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 393 Documents
THE GRADUATES PERCEPTION TOWARDS PERSONAL CHARACTERISTICS REQUIREMENT IN JOB SEEKING PROCESS IN HIGHER EDUCATION INSTITUTION Widyantoro, Harry
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.v13i2.408

Abstract

Personal quality is generally needed in the companies such as the spirit of work, ambition, and ability to take challenges. Previous studies also assert that various companies had evaluated in different way towards the characteristics of personal quality. The purpose of this research is to identify the quality of the personal characteristics required by the company for university graduates. Besides that, this research also measures by evaluating the graduates (job seekers) quality of the personal ability that they have obtained from the learning process in universities, and to see the graduates perception of the importance of personal abilities against job search process. Respondents in this research were graduates of various higher education institutions in East Java which were looking for job vacancies. Data collection was done using questionnaire distributed to the respondents of about 346 graduates. Sampling technique used was convenient sampling method. Utilizing of this research, higher education institution can the personal qualification required by the company and the students perception conduct the evaluation of process and methods of learning in relation to the building of the graduates personal qualification and minimize the gap between on their personal qualification. The results are expected to have some implications for HEIs
TOP MANAGEMENT TEAM AND COMPANY PERFORMANCE IN BIG COUNTRIES VS SMALL COUNTRIES Elly Tulung, Joy; S. Nelwan, Olivia; P.K. Lengkong, Victor
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.v15i1.60

Abstract

So far, there has been little research related to the impact of globalization on corporate governance,particularly the internationalization of the board of directors of international orglobal companies. Besides that, there has been little attention to the nationality compositionof top management. In connection with such a condition, this study attempts to investigatehow the Nationality Diversity in Top Management Team (TMT) affects Company Performancein big countries in Europe versus small countries in Europe. The research data weremanagement boards of companies in 111 companies: 30 in Germany, 38 in France, 25 in theNetherlands, and 18 in Belgium. The whole dataset was provided by Van Veen and Marsman(2008) and derived from this study on nationality diversity. The study provides several results.First, there is a positive relationship between the nationality diversity of TMT membersand company performance. Second, the size of the companies depends on the size of thecountry; companies in the big countries have more employees than those in the small countries.Third, the result of company performance in the big countries and the small countries isnot significant, so the performance of the companies in the big countries is not better thanthat of the companies in the small countries.
The Factors Affecting Audit Quality Sitorus, Tigor; Hendratono, Tonny; Fransisca, Nesia
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2137

Abstract

This study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant offices in Jakarta with 176 respondents from 41 offices. The data were analyzed using the Structural Equation Model. The model is good and the Confirmatory Factor Analysis proves to have a high loading. The results show that professionalism has an insignificant negative effect on audit quality, but it has a significant negative effect on client acceptability. The implementation of professional ethics has a significant positive effect on audit quality and client acceptability. The client acceptability has a significant positive effect on audit quality. The result proves that client acceptance mediates the effect of implementing professional ethics on audit quality. The implication of this study is to contribute to the public accounting firm in a low-risk client acceptance policy in providing information so that public accountants can avoid submitting misleading financial information.
The Effect of Consumer Expectation Index, Economic Condition Index and Crude Oil Price on Indonesian Government Bond Yield Tjandrasa, Benny Budiawan
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.v20i1.935

Abstract

Governments sell bonds to finance their budget. The investors willing to buy government bonds because of the yield they will get, but on the other hand if government bond yields is  too high it would burden the state in paying the interest due. Various studies have been done to find the variables that affect government bond yield significantly, such as exchange rate, inflation rate, interest rate, and oil price. This study found two more variables namely consumer expectations index and the economic conditions index to complement the variables that have been discovered. Those two variables are used as a proxy of economic stability of a country, the increase of those variables represent the increase of economic stability and will reduce the level of risk and lowering the yield that investors demand. This research use descriptive method and explanatory study with secondary data using multivariate regression equation model. The results shown consumer expectation index and economic condition index have significant effect on Indonesian Government Bond yield. To keep consumer expectation index and economic condition index increase government should give a positive signal and a sense of security to investor.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Meini, Zumratul; Siregar, Sylvia Veronica
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.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firms earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
FINANCIAL DISCIPLINE: A SURVEY OF ENTREPRENEURS PERSPECTIVES IN SOUTH SULAWESI Rakhman, Abdul
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.v14i2.2

Abstract

This article emphasizes on exploring a variety way of South Sulawesis 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
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 2 (2019): August - November 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Marina, Anna; Imam Wahjono, Sentot
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.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basisfor designing the vision and mission. Designing was done by discussing business ethics found inthis research with the ethical and moral conceptsof Islam and Muhammadiyah. This research wasconducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation wasdone for eleven times over a period of six months, including observation and interviews with tencustomers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basicideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory ofIslamic Business Ethics findings are used to guide the Vision, Mission and then business ethicspracticed by the management and employees of Muhammadiyah Hospital.
The implementation of IFRS in Indonesian Islamic accounting Arwani, Agus
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.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
A hybrid model of new Keynesian Phillips Curve: An application in Indonesia Deno Hervino, Aloysius
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.v18i3.502

Abstract

This study attempts to prove whether inflation dynamics in Indonesia can be explained by the hybrid model of New Keynesian Phillips Curve (NKPC). Output gap variable and dummy variable are also incorporated in this study as the external shock of the increase in fuel oil prices in 2004. By using a steady state model, it can be concluded that inflation dynamics in Indonesia could be explained by the hybrid model of NKPC. The variable of forward looking has significant effect on inflation dynamics, but the variable of inflationary pressure (output gap) has no significant effect on inflation dynamics. In addition, the increase in fuel oil prices in 2004 also gives pressure on the inflation rate, but when interacting with the variable of inflation (backward and forward), it even reduces its pressure on the inflation rate.

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