Journal of Economics, Business & Accountancy Ventura最新文献_第4页

Determinant of life insurance demand in Ethiopia 埃塞俄比亚寿险需求的决定因素

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-27 DOI: 10.14414/JEBAV.V21I3.1474

Mohammed Meko, Kenenisa Lemie, Abel Worku

{"title":"Determinant of life insurance demand in Ethiopia","authors":"Mohammed Meko, Kenenisa Lemie, Abel Worku","doi":"10.14414/JEBAV.V21I3.1474","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I3.1474","url":null,"abstract":"Life Insurance plays an important role to insure against lifetime uncertainty resulting for the mortality risk of individual. Even though the performance of insurance industry contributes to smooth operation of the nation’s economy, the industry in general and life insurance in particular is at its low level of development in Ethiopian context. This study therefore, is aimed at investigating the determinants of life insurance demand in Ethiopia. The study used balanced panel data model to examine the determinants of life insurance demand usingdata collected from four insurance companies for sixteen years, from 2001-2016. Random effect model was usedto analyze the data using STATA version 13 software. The study used life insurance density as dependent variable and seven independent variables that are income, inflation, real interest rate, life expectance, age dependence ratio, price of insurance and urbanization. The regression result show that real interest rate, life expectancies, age dependency ratio, urbanization and inflation show positive and significant effect at 1% and 5% significance level on life insurance demand in Ethiopia, whereas GDP per capita and price of insurance has insignificant effect on life insurance demand in Ethiopia.Urbanization is the most important factor that influences demand for life insurance followed by life expectance, age dependency ratio and Inflation. Real interest rate is the least important factor in influence demand for life insurance. The concerned insurance companies are recommended to consider these factors in marketing their life insurance products.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131937280","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}

引用次数: 4

Entrepreneurial finance: financing antecedents and SMEs performance 创业融资:融资前提与中小企业绩效

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-27 DOI: 10.14414/JEBAV.V21I3.1497

M. Rita, Sugeng Wahyudi

{"title":"Entrepreneurial finance: financing antecedents and SMEs performance","authors":"M. Rita, Sugeng Wahyudi","doi":"10.14414/JEBAV.V21I3.1497","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I3.1497","url":null,"abstract":"Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115062753","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}

引用次数: 0

Rhetoric in sustainability report at PT Krakatau Steel Indonesia. 印尼喀拉喀托钢铁公司可持续发展报告中的修辞。

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-27 DOI: 10.14414/JEBAV.V21I3.1234

Rediyanto Putra, S. Sumadi, R. Wijayanti, Berlina Yudha Pratiwi, Oryza Ardhiarisca

引用次数: 0

Corporate governance, intellectual capital, and performance of indonesian public company 公司治理、智力资本与印尼上市公司绩效

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-27 DOI: 10.14414/JEBAV.V21I3.1470

S. Rahayu, W. Ramadhanti

{"title":"Corporate governance, intellectual capital, and performance of indonesian public company","authors":"S. Rahayu, W. Ramadhanti","doi":"10.14414/JEBAV.V21I3.1470","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I3.1470","url":null,"abstract":"Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134130293","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}

引用次数: 4

An empirical evidence of ethical climate index in rural banks from Board of Directors Perspective 农村银行董事会道德气候指数的实证研究

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-27 DOI: 10.14414/JEBAV.V21I3.1590

S. Sunardi, H. Pradesa

引用次数: 1

Potret Fraud pada Penyusunan Anggaran Perangkat Daerah

Journal of Economics, Business & Accountancy Ventura Pub Date : 2019-03-18 DOI: 10.14414/jebav.v22i1.1374

Nova Indriani, M. N. Alim, Bambang Haryadi

引用次数: 2

The influence of secure image, rate and charges, and variation of product towards customer interest in selecting certain banks and the role in net-interest margin in Indonesia 安全形象、利率和收费以及产品变化对客户选择某些银行的兴趣的影响，以及在印度尼西亚净息差中的作用

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1441

B. Tjandrasa

{"title":"The influence of secure image, rate and charges, and variation of product towards customer interest in selecting certain banks and the role in net-interest margin in Indonesia","authors":"B. Tjandrasa","doi":"10.14414/JEBAV.V21I2.1441","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1441","url":null,"abstract":"The purpose of this paper is to prove the influence of the secure image on the interest of customers in selecting certain banks, and to explore the role of the secure image in net interest margin in Indonesia. This research uses a triangular approach which is a combination of a scientific approach and a naturalist approach. The number of questionnaires collected is 300, using simple random sampling, and the hypothesis test uses logistic regression. The results of the research include two things: statistical test result indicates the secure image variable affects the interest of customers in choosing a particular bank; and the exploratory research can explain the role of the secure image variable in Net Interest Margin in Indonesia. The implications of this research are: first, banks and other financial institutions can improve competitiveness by enhancing secure image through enhanced security technology and maintaining the company's reputation in terms of security. Second, the role of the secure image variable in net interest margin can be explained through the application of demand-supply theory. The originality of this research is the verification of the effect of the secure image variable on customer interest in a particular bank and its role in NIM","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116901704","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}

引用次数: 1

The Effect of Liquidity Risk, Financing Risk, and Operational Risk toward Indonesian Sharia Bank’s Financing with Bank Size as a Moderating Variable 流动性风险、融资风险和操作风险对印尼伊斯兰银行融资的影响，银行规模为调节变量

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1181

Dea Prastica Alsyahrin, A. Atahau, Robiyanto .

引用次数: 9

Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah 通过Khalifatullah filardh - Abdullah的价值重建平衡计分卡

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1481

Diana Nurindrasari, I. Triyuwono, A. Mulawarman

{"title":"Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah","authors":"Diana Nurindrasari, I. Triyuwono, A. Mulawarman","doi":"10.14414/JEBAV.V21I2.1481","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1481","url":null,"abstract":"This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet, the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives: human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"2020 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115782501","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}

引用次数: 0

Analysis of the success factors for MSME succession in Surabaya: A principal component analysis 泗水中小微企业演替成功因素分析:主成分分析

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/jebav.v21i2.1381

Candraningrat, Oktaviani, Sri Suhandiah

{"title":"Analysis of the success factors for MSME succession in Surabaya: A principal component analysis","authors":"Candraningrat, Oktaviani, Sri Suhandiah","doi":"10.14414/jebav.v21i2.1381","DOIUrl":"https://doi.org/10.14414/jebav.v21i2.1381","url":null,"abstract":"This study aims to find success factors for succession in family-based MSMEs in MSMEs in Surabaya, Indonesia, where Surabaya is a metropolitan city that allows entrepreneurs to develop and be sustainable for the next generation of family businesses. The research method used is factor analysis which is an analysis technique that forms the latent variables that have not been determined before the analysis, the results of anilisation will find any factors that influence the success of succession in MSMEs. Sample in this study amounted to 100 MSMEs of family businesses that could be met in Surabaya or incidental sampling, while respondents in this study were second generation family business owners. The method of data collection is a survey with a questionnaire instrument that has been tested for validity and reliability. The data analysis technique used is the Principal Component Analysis Factor Analysis with SPSS software. The results of this study found that six factors that determine the success of succession in MSMEs in the city of Surabaya are succession preparation procedures, successor characteristics, readiness of previous generations, communication in the succession process, relationships between family members, and introduction to the business environment. This research is expected to provide references on the sustainability of family business to the next generation in the city of Surabaya, East Java, Indonesia.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125277423","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}

引用次数: 8