Journal of Economics, Business & Accountancy Ventura最新文献_第6页

Personality profile of successful entrepreneurs 成功企业家的性格特征

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-27 DOI: 10.14414/JEBAV.V21I1.1004

Shinta Setia

{"title":"Personality profile of successful entrepreneurs","authors":"Shinta Setia","doi":"10.14414/JEBAV.V21I1.1004","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I1.1004","url":null,"abstract":"Working as entrepreneurs has become popular in Indonesia in recent years. The reason is not only they are deemed to be as a hero by the society, but also they are seen as an alternative career by young generation. This is due to their being quite attractive in terms of time flexibility as well as their potential income. People have seen a fact that job opportunities and the competition in the market are getting more and more competition. Therefore, entrepreneurs seem to be an alternative promising career, Supported by modern technology, e-commerce era, digital life style have indeed provided more positive hopes being an entrepreneur, The objective of this research is to examine the influence of personality towards successful entrepreneur. The personality of entrepreneur is based on The Big Five Model of Personality translating personality into 5 different profiles: conscientiousness, openness to experience, extraversion, agreeableness and emotional stability. Sample of this research are 39 successful entrepreneurs, measured by its business growth, profit and turnover growth, employment growth, and length of company's survival. Result indicated that 1 out of 5 personality dimensions: conscientiousness showed the strongest significant correlation to successful entrepreneurs. ","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134242234","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: 12

The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital 信息不对称、盈余管理、自愿披露和股权市场价值对股权资本成本的影响

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/JEBAV.V21I1.1117

Rizki Istiawati Sunaryo, Dian Saripujiana

引用次数: 2

Pattern of Micro Enterprises Accounting Records and The Barriers 微型企业会计记录模式及其障碍

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/JEBAV.V21I1.1161

Putri Wulanditya

引用次数: 0

Moral Character: Challenges for Auditors in Serving Public Interest 道德品质:审计人员服务公共利益的挑战

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/jebav.v21i1.1101

Sasongko Budisusetyo

引用次数: 3

The Role of Information in Strategic Planning and Decision Making: Overview on Economic Organizations in Oman 信息在战略规划和决策中的作用:阿曼经济组织概述

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/jebav.v21i1.1278

Khalfan Zahran AlHijji, Nabhan Al-Harrasi, Huda Salem Alissaee

{"title":"The Role of Information in Strategic Planning and Decision Making: Overview on Economic Organizations in Oman","authors":"Khalfan Zahran AlHijji, Nabhan Al-Harrasi, Huda Salem Alissaee","doi":"10.14414/jebav.v21i1.1278","DOIUrl":"https://doi.org/10.14414/jebav.v21i1.1278","url":null,"abstract":"This study aims to investigate the issue of the role of information in strategic planning and decision making in Omani economic organizations. It also attempts to understand the process and the importance of information in decision making. A qualitative method was applied to achieve the study objectives. Thirty participants from eleven organizations were selected for in-depth interviews. Nineteen of the participants are general directors, seven are directors, while the rest are advisors at their organizations. All interviews were analyzed by using thematic analysis. The results show that Omani government economic organizations usually take two types of decisions: technical routine decisions that are regularly made by managers and other decision makers and strategic decisions directed toward achieving the future aspirations of the organization. The type of decision is affected by the level of management and time of making the decision. Participants form different economic organizations are agreed that there should be a clear strategy for making and evaluating decisions, starting from gathering and analyzing relevant data and following through to implementation of the final decision.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132178293","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

National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province 民族文化与偷税漏税伦理认知:以巴厘省为例

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/jebav.v21i1.1118

I. N. A. Mahaputra, Ni Wayan Rustiarini, N. Anggraini, I. M. Sudiartana

{"title":"National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province","authors":"I. N. A. Mahaputra, Ni Wayan Rustiarini, N. Anggraini, I. M. Sudiartana","doi":"10.14414/jebav.v21i1.1118","DOIUrl":"https://doi.org/10.14414/jebav.v21i1.1118","url":null,"abstract":"This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130339467","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: 10

Perspectives of Accounting Theory 会计理论视角

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-19 DOI: 10.14414/jebav.v21i1.1167

R. Purba, Nurlinda ., S. Tambunan

引用次数: 1

BEI for Creative Industry In Indonesia 印度尼西亚创意产业BEI

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-18 DOI: 10.14414/JEBAV.V21I1.1140

S. Hartini, G. Premananto, Jori Sulistyawan

{"title":"BEI for Creative Industry In Indonesia","authors":"S. Hartini, G. Premananto, Jori Sulistyawan","doi":"10.14414/JEBAV.V21I1.1140","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I1.1140","url":null,"abstract":"The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, especially for the creative industry in millennial generation perception. This study uses survey method with 136 respondents who are millennial generation. In addition, this research also uses 3 subsectors, namely culinary industry, art industry, and showbiz industry. Sampling is done by accidental sampling. The measurement of BEI is done using 4 dimensions, namely \"personal - vicarious\" and \"past - future\". The result of the study shows that millennial generation in Indonesia is open with global culture. From BEI calculation, it is found that BEI value for creative industry both general and specific in Indonesia get the result above 100 equal to developed country. The result of the research shows that there is no significant difference of BEI between subsector of creative industry in Indonesia and BEI each subsector with BEI categorized industry in Indonesia. This can be interpreted that Y / millennial generation in Indonesia is an open generation, they are not sensitive to ethical behavior in the creative industry","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"7 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120817258","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 Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax ac-counting on SME’s tax compliance 中小企业税收执法实施分析:税收公正维度、税收会计理解对中小企业税收合规的影响

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-18 DOI: 10.14414/JEBAV.V21I1.845

Christina Tri Setyorini, Dewi Susilowati

{"title":"Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax ac-counting on SME’s tax compliance","authors":"Christina Tri Setyorini, Dewi Susilowati","doi":"10.14414/JEBAV.V21I1.845","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I1.845","url":null,"abstract":"The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125624500","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: 3

Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity 税收合规:内在虔诚与外在虔诚之间

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-18 DOI: 10.14414/jebav.v21i1.1061

Theresia Woro Damayanti

{"title":"Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity","authors":"Theresia Woro Damayanti","doi":"10.14414/jebav.v21i1.1061","DOIUrl":"https://doi.org/10.14414/jebav.v21i1.1061","url":null,"abstract":"This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127217568","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: 5