Journal of Economics, Business & Accountancy Ventura最新文献

{"title":"Normative community pressure in brand community: a study of young entrepreneurs community of mandiri bank","authors":"Lindiawati Lindiawati, I. Usman, S. Astuti","doi":"10.14414/JEBAV.V22I1.1700","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1700","url":null,"abstract":"Brand community has been extensively built and developed by either the companies or the customers voluntarily. These two gorups with different perspective hold different purposes. For the companies, brand community is considered an effective marketing strategy which is expected to achieve customer brand engagement. Anyhow, often companies focus more on the purposes of the brand community, but do not be quite aware of the policies, rules, or traditions firstly created as norms in order to lead the way the community members perceive and act. Often norms become pressures for the brand community members causing them reluctant to engage with he community. Referring to the theory of relationship marketing, this study develops a model of normative community pressure that is affected by both brand community identification and inter-member relationship quality, that are previously affected by brand relationship quality. The empirical analysis derives primary data of young entrepreneurship community created by one of the big five banks in Indonesia quantitatively analyzed using Structural Equation Modeling (Warp-PLS). The result helps explain the antecedents causing normative community pressure of the brand community. The implication of this study is that communitfy setter should regularly identify and analyze rules or practices within the community that might be potential barrier for the members in building engagement with the community.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134434419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of marketing mix and after sales service toward brand equity","authors":"Roya bakhshinezhad shamami, B. Kheiry","doi":"10.14414/JEBAV.V22I1.1671","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1671","url":null,"abstract":"The present research aimed to study the effect of the marketing mix (price, product, place, promotion) and after-sales services on three dimensions of brand equity (perceived quality, brand loyalty, and brand awareness) using the Aaker Model. After-sales service in the automotive industry is emphasized as a key and effective element in the promotion of perceived quality, brand loyalty, brand equity, and even products pricing. It is a descriptive survey in which the required data were collected using a questionnaire. The statistical population included the buyers of products of Iran Khodro Diesel Company who have used the sales and after-sales services of this company, 384 of whom were selected as the sample. The obtained data were analyzed using Smart PLS-2 and SPSS-21. The results indicated that product; place (distribution), promotion (advertisement), and after-sales services have a significant impact on dimensions of brand equity.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134113929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of task characteristics on enterprise resource planning system success with user characteristics and organizational characteristics as mediating variables","authors":"G. Pontoh, Deng Siraja, M. Ibrahim","doi":"10.14414/JEBAV.V22I1.876","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.876","url":null,"abstract":"Enterprise Resource Planning(ERP) is an integrated system that provides a wide range of benefits for the company, but there are still many companies who have unsuccessfully implemented ERP system. This study aimed to analyze the effect of the task characteristic and the success of Enterprise Resource Planning (ERP) on the success of ERP, with the user characteristic and organizational characteristic as mediating variables. The data were collected by using a questionnaire distributed directly to users of Enterprise Resource Planning (ERP) in Indonesian companies listed in Indonesia Stock Exchange (ISE). The data were processed by using Partial Least Square (PLS). It was found that the suitability of the task significantly affects the success of an ERP system, either directly or mediated by the user variable characteristic and organizational characteristic. Task difficulty also significantly affects the success of an ERP system if mediated by the convenience variable (user characteristic). The success of the ERP system is determined by based tasks and task complexity through the system the user's convenience in using the information system.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130315084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of participation in memorable tourism experience: a comparative case of cap go meh festival and linggarjati festival in Indonesia","authors":"A. Soehadi, Eka Ardianto","doi":"10.14414/JEBAV.V22I1.1657","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1657","url":null,"abstract":"Purpose –Authors argue that there is an interesting phenomena of visitors’ participation in Memorable Tourism Experience (MTE) specially in festival. It seems that the festival can significantly give more opportunity for the visitors to participate in MTE. Pine and Gilmore (1998) argued that participation enriches the visitors’ experience. Moreover, Barnes et al. (2016) suggested that long term remembered experiences have the strongest impact on revisit intentions. Therefore, the purpose of this paper is to analyze the role of participation in creating memorable tourism experience in Cap Go Meh festival and Linggarjati festival in order to create loyal visitor.Design/methodology/approach – The methodology started with instrument development. The items were developed by referring the works of Crompton and McKay’s (1997). They proposed six dimension of visitors’ motives to visit festival. Apart from that, we did some observation and interviews both practitioners and academicians to enrich the instrument. The refining process commenced with the pilot test to test of the items. This procedure was to ensure the validity and reliability of the questionnaire. Pilot test conducted on 30 marketing undergraduate students at Universitas Prasetiya Mulya, Indonesia. Then, authors conducted a review of the result. The word sequence was changed as a result of the input of the respondents on the pilot test of the initial questionnaire. The self-complete questionnaire was designed for both of Cap Go Meh and Linggarjati festival. Authors used a questionnaire instrument consisting of 42 questions on 5-point Likert-type scales of one to five range (1 = strongly disagree up to 5= strongly agree). Respondents were asked to rate their level of agreement/disagreement at that range. Data were gained by giving a questionnaire to festival visitor after the events.Conceptual development – Authors argue, from the previous studies, that there is still the gap towards the role of participation in memorable tourism experience remain. Authors proposed a conceptual framework that represents the relationships between motives, experience, memory vividness, and loyalty. To test the model, data were collected from direct surveys completed by 207 attendees of Cap Go Meh festival and 160 visitors of Linggarjati festival. This study employed Structural Equation Modelling (SEM) consist of analysing measurement model using Confirmatory Factor Analysis (CFA) and analysing structural model using regression analysis.Findings – Visitors have different motives to attend and take a part in festival. In Cap Go Meh festival, group socializationhas a positive effect on participation, which lead to immersion, then influences vivid memory and loyalty. While in Linggarjati festival, novelty has a positive effect on participation, which lead to immersion, then influences vivid memory and loyalty.Practical implications – Findings suggested that the importance of engagement toward visitor’s experience (","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129868727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompetensi, Independensi, Pekerjaan Audit dan Komunikasi terhadap Efektivitas Audit Internal","authors":"D. Setyaningrum, Cris Kuntadi","doi":"10.14414/jebav.v22i1.879","DOIUrl":"https://doi.org/10.14414/jebav.v22i1.879","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, pekerjaan audit dan komunikasi terhadap efektivitas audit internal. Penelitian ini masih relevan mengingat belum optimumnya fungsi audit internal yang ditunjukkan dari masih banyak kasus korupsi khususnya pada Kementerian/Lembaga. Penelitian ini adalah penelitian kuantitatif dengan menggunakan kuesioner dengan responden auditor di Inspektorat Jenderal Kementerian Perhubungan, sebagai salah satu institusi dengan IACM level 3 (integrated) di Indonesia. Hasil penelitian membuktikan bahwa kompetensi, pekerjaan audit dan komunikasi berpengaruh positif terhadap efektivitas audit internal, sedangkan independensi tidak berpengaruh. Hal ini memberikan implikasi bahwa auditor harus dibekali dengan kompetensi teknis audit maupun kompetensi non-teknis terkait bidang yang diaudit. Pekerjaan audit mulai dari perencanaan, pelaksanaan hingga pasca audit harus selalu dijalankan sesuai standar audit yang berlaku. Komunikasi yang efektif antara auditor dan auditan juga harus ditingkatkan dalam bentuk lisan dan tulisan terkait penyampaian laporan hasil audit hingga monitoring tindak lanjut rekomendasi audit. Independensi dalam penelitian ini tidak mempengaruhi efektifitas audit internal, karena secara faktual auditor dituntut harus independen","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"31 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115313329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effects of religiosity on real earnings management decision under obedience pressure","authors":"M. Mahmudi, S. Supriyadi","doi":"10.14414/JEBAV.V22I1.1559","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1559","url":null,"abstract":"This paper examines the effects of obedience pressure on real earnings management. This study also investigates whether the association between obedience pressure and real earnings management is moderated by individual’s religiosity level. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123709302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Audit Committee Characteristics and Earnings Management Practices","authors":"Melinda Lydia Nelwan, Billy Ivan Tansuria","doi":"10.14414/JEBAV.V22I1.1400","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1400","url":null,"abstract":"This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other countries that have relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.  Arguably, the practice may be different in Indonesia whose regulation is considerably more lenient.  On the other hand, studies related to audit committee expertise is rarely done in Indonesia.  This study utilized two of the earnings management models namely the Modified Jones Model and the Performance-Adjusted Modified Jones Model.  This study was limited to Indonesian listed manufacturing companies from 2009 to 2011.  Consistent for both earnings management models, the results show that audit committee independence is effective to prevent earnings management.  However, the results showed that audit committee expertise did not affect earnings management practices.  Although only approximately 39 percent of the audit committee members in Indonesian listed manufacturing companies were independent, the existence of those independence members enabled the audit committee to effectively conduct its monitoring role, especially in preventing earnings management.  Nevertheless, accounting and/or financial expertise might not determine the effectiveness of the audit committee’s monitoring role.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125143608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do Political Events Affect Stock Return Volatility On Indonesian Stock Exchange","authors":"V. Nurlita, P. Naomi","doi":"10.14414/JEBAV.V22I1.1215","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1215","url":null,"abstract":"This study has the purpose to examine the influence of political events on the volatility of stocks traded on the Indonesia Stock Exchange (IDX). Furthermore, this study also sees whether such political events also influence the shares that have direct links with the participants in presidential elections. The political event that was examined was the Indonesian Presidential Election held in 2014. We use the daily data on the shares of all companies listed on the Indonesia Stock Exchange (IDX) in 2014. Analysis and hypothesis testing were performed using the GARCH (Generalized Auto Regressive Conditional Heteroscedasticity) estimation and its derivatives namely EGARCH (Exponential GARCH) and TARCH (Threshold GARCH). This study findings that the 2014 Presidential Election asymmetrically affected stock return volatility on IDX and contrary to the leverage effect, which means that positive shocks (good news) have better influence than negative shocks (bad news). Out of all listed companies that have direct links with participants in the presidential election, 3 companies have their stock volatility affected by this Presidential Election; some with symmetric effect and some others with asymmetric effect.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121503107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Non Cash Payment and Demand for Real Money in Indonesia","authors":"Wasiaturrahma Wasiaturrahma, Yuli Wahyuningtyas, S. Ajija","doi":"10.14414/JEBAV.V22I1.1575","DOIUrl":"https://doi.org/10.14414/JEBAV.V22I1.1575","url":null,"abstract":"The study analyses the impact of non-cash payment on demand for real money in Indonesia from 2010 to 2015. Utilizing the Error Correction Model (ECM), the results reveal that the use of both debit and credit card influence the demand for real money in the long term. Moreover, debit card also significantly affects the demand for real money in the short term, while the use of credit card does not have the implication.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128365359","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Paradoks: Pengembangan Karyawan dan Intensi Turnover","authors":"Praptini Yulianti, Cecilia Margaretha","doi":"10.14414/jebav.v22i1.1252","DOIUrl":"https://doi.org/10.14414/jebav.v22i1.1252","url":null,"abstract":"Human Resource Management should be concerned with the paradox of the employability. Employee development will have a consequent risk of increased employee turnover intentions in the absence of an optimal employee retention program. The objectives of this study tested the paradox employability and tested the effect of employee development on turn over intentions with perceived internal and external employability mediation. Job autonomy as moderator perceived internal relationships and external employability with turnover intentions. This study is a quantitative study by distributing questionnaires to 108 employees of beauty services companies in Surabaya. The result of this study is that employee development has no direct effect on turnover intent, perceived internal and external employability fully mediates employee development relations with turn over intentions. Job autonomy reinforces the perceived internal employability relationship with turnover intent and job autonomy weakens the perceived external employability relationship with the turnover intention.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115522900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}