Journal of Economics, Business, and Accountancy Ventura
type: channel
description: Journal of Economics, Business, and Accountancy Ventura (JEBAV) has its mission of being one of the leading journals in Economics, Business and Accountancy. JEBAV is a double blind peer-reviewed international journal with international members of editorial boards. The Journal has been published since 1999 with its ISSN, and in 2023, it was accredited by the Directorate of Higher Education (Dikti), Jakarta, with its accreditation No: 79/E/KPT/2023. It was formerly issued twice a year and since 2009 it has been issued quarterly, in (April-July), (August-November), and (December-March). This journal is published by The Research Center and Community Services (PPPM), Universitas Hayam Wuruk Perbanas (STIE Perbanas Surabaya), collaborating with the Indonesian Institute of Accountants - Educator Accountants Compartment (IAI-KAPd) and Indonesian Management Forum (FMI). Journal of Economics, Business, and Accountancy Ventura (JEBAV), with registered number ISSN: 2087-3735, ISSN (online): 2088-785X. This Journal has been indexed by SINTA, Index Copernicus, DOAJ, Google Scholar, Dimensions, Crossref Metadata, GARUDA, WorldCat.
publisher: Universitas Hayam Wuruk Perbanas
language: en
publication name: Journal of Economics, Business, and Accountancy Ventura
issn: 2087-3735
items: Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators
items: Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance
items: Boycott Campaign Intensity on Consumer Boycott Intentions and Participation: The Role of Access to Substitute Products
items: Social Media Marketing and Branding in Creating Willingness to Pay Premium Prices: A Study of Home Brand Tea Products
items: Income Optimization Model for Traditional Woven Craftsmen
items: The U-Shaped Effects of Financial Leverage and Firm Size on Cash Holding in Indonesia
items: https://journal.perbanas.ac.id/index.php/jebav/article/view/4735
items: Relationship Beyond the Task: Leader-Member Exchange and Organizational Citizenship Behavior on Indonesian Generation Z Employees
items: The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress
items: Unlocking the Investment Mindset: Exploring the Determinants of Capital Market Participation Among Gen Z
items: Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality
items: The Role of Attributes Organizational Commitment as mediators Between Work-Life Balance on Employee Performance
items: The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment
items: Exploring the Role of Knowledge Sharing in Enhancing Innovative Work Behavior in Small Medium-sized Industries
items: Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia
items: Profiling Fraud, Fraudster, and Victim
items: Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent
items: Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications
items: Underpricing in Indonesia: A Systematic Literature Review
items: Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful?
items: Online Marketing Readiness of MSMEs in Indonesia: A Perspective of Technology Organizational Environmental Framework
items: Measurement of Factors Influencing Village Financial Statements Quality
items: Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics
items: Enhancing Customer Trust and Value for E-Commerce Sustainability
items: Intention to Donate on Online Charitable Crowdfunding: Systematic Literature Review and Future Research Agenda
items: Poor Performance of Small, Medium, and Micro Enterprises in South Africa: What has Race and Apartheid Got to Do with it?
items: Financial Well-Being Model for Bank Employees: the Role of Financial Behavior as a Mediator
items: Does Corruption Affect Foreign Direct Investment? Empirical Evidence from ASEAN Plus Three Countries
items: Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control
items: The Role of Social Media Usage on Conspicuous Online Consumption among Millennial Consumers

Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators
type: item
description: The Indonesian government aims to enhance public engagement in the capital market by strengthening investor protection and financial literacy through the establishment of a Watchlist Board. This study identifies the most effective financial ratios for dis tinguishing between the performance of LQ45 and Watchlist Board firms. Using dis criminant analysis, the research examines a sample of 43 firms from the LQ45 index and 43 firms from the Watchlist Board between 2020 and 2022. The findings reveal four key financial ratios with strong differentiating power: Total Asset Growth, Re turn on Assets (ROA), Operating Cash Flow (OCF) to Current Liabilities, and OCF to Total Liabilities. Additionally, the study develops a predictive model that can fore cast company performance and serve as an early warning system for investors. Build ing on prior research in this area, the results highlight the critical role of profitability, efficient resource allocation, and robust corporate governance in fostering financial stability and safeguarding investor interests. This study not only provides a practical predictive model but also offers valuable insights for interpreting these financial ratios, particularly in the context of investor protection within emerging markets, such as Indonesia.
subject: Articles
  topic: section
subject: Financial distress prediction
  topic: keywords
subject: Emerging Market
  topic: keywords
subject: Indonesia stock exchange
  topic: keywords
subject: Investor protection
  topic: keywords
creator: Enggar Sukma Kinanthi
creator: Sukmawati Sukamulja
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 445
ending page: 460
doi: 10.14414/jebav.v27i3.4851

Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s eco-nomic stability, as demonstrated by their resilience during the 1998 economic crisis. This study examines the influence of organizational readiness, top management support, and financial technology on the supply chain performance of MSMEs in Pekanbaru, with the success of Accounting Information Systems (AIS) serving as a mediating factor. A pur-posive sample of 190 MSMEs was analyzed using Structural Equation Modeling-Par-tial Least Squares (SEM-PLS). The findings indicate that organizational readiness, top management support, and the success of Accounting Information Systems significantly enhance supply chain performance. In contrast, financial technology does not have a di-rect impact on supply chain performance. However, organizational readiness, top man-agement support, and financial technology all positively contribute to the success of Ac-counting Information Systems. Theoretical implications of this study reinforce the Re-source-Based View (RBV) and the DeLone & McLean Information System Success Model, emphasizing the importance of organizational readiness and top management support in improving supply chain performance through the success of Accounting In-formation Systems. Additionally, this research contributes to the literature on financial technology within the framework of the Technology Acceptance Model (TAM), high-lighting its potential to enhance supply chain integration and efficiency in MSMEs. These insights provide practical strategies for MSMEs to optimize their supply chain management by effectively leveraging organizational and technological resources.
subject: Articles
  topic: section
subject: organizational readiness
  topic: keywords
subject: top management support
  topic: keywords
subject: Suplay chain Management
  topic: keywords
subject: AIS Success
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Zulhelmy M. Hatta
creator: Firdaus AR
creator: Ruhul Fitrios
creator: Dani Pratama
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 411
ending page: 429
doi: 10.14414/jebav.v27i3.4518

Boycott Campaign Intensity on Consumer Boycott Intentions and Participation: The Role of Access to Substitute Products
type: item
description: This study examines the relationship between the intensity of boycott campaigns and the intention to participate in such campaigns, with a focus on the mediating role of boycott intention and the moderating effect of access to substitute products. Using a correlational approach, data from 210 respondents in the Kendari community who participated in the boycott of pro-Israel products were analyzed through Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings reveal that the intensity of a boycott campaign signifi cantly enhances boycott intention by increasing consumer awareness and involvement. However, campaign intensity does not directly translate into actual participation due to barriers such as skepticism about the boycott’s effectiveness and campaign fatigue. Boycott intention, on the other hand, has a strong positive influence on participation, particularly among consumers motivated by moral and social values. While access to substitute prod ucts does not significantly moderate the relationship between boycott intention and partici pation, its availability positively impacts participation by reducing the personal costs asso ciated with the boycott. Boycott intention serves as the primary mediator between campaign intensity and participation, indicating that more intense campaigns foster greater intention to participate. The study highlights the theoretical and practical importance of understand ing campaign intensity, consumer responses, and the role of ethical values and social soli darity in boycott dynamics. Additionally, the availability of substitute products remains a relevant factor in facilitating participation. This research also opens avenues for further exploration into the influence of cultural factors on boycott behavior.
subject: Articles
  topic: section
subject: Boycott Campaign Intensity
  topic: keywords
subject: Boycott Interest
  topic: keywords
subject: Boycott Participation
  topic: keywords
subject: Access to Substitute Products
  topic: keywords
creator: Isalman
creator: Ilyas
creator: Farhan Ramadhani Istianandar
creator: Nurul Ittaqullah
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 430
ending page: 444
doi: 10.14414/jebav.v27i3.4737

Social Media Marketing and Branding in Creating Willingness to Pay Premium Prices: A Study of Home Brand Tea Products
type: item
description: Gambyong, Kemuning Mbok Karti, and Gondang Sari are small and medium-sized enterprise (SME) tea brands that have established themselves as high-quality and well-recognized brands. As a result, they can charge premium prices for their prod-ucts and effectively market them through social media platforms. This study inves-tigates the impact of social media marketing and branding on consumers' willing-ness to pay premium prices for home-brand tea products. The research sample con-sisted of 159 customers of Gambyong Tea, Kemuning Mbok Karti Tea, and Gondang Sari Tea, selected using purposive sampling techniques. Data were collected through a structured questionnaire, and the analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that social media marketing directly influences brand identity, brand awareness, and brand im-age. Furthermore, brand awareness significantly impacts both brand preference and consumers' willingness to pay premium prices. Similarly, brand image has a signif-icant effect on brand preference, which, in turn, strongly influences willingness to pay premium prices. This study offers a novel contribution by developing a model that highlights the role of social media marketing in shaping branding and driving consumer willingness to purchase home-brand products at premium prices. The findings have important implications for SMEs, emphasizing the strategic use of social media to enhance branding efforts and boost sales of premium products.
subject: Articles
  topic: section
subject: social media marketing
  topic: keywords
subject: branding
  topic: keywords
subject: willingness to pay premium prices
  topic: keywords
subject: home brands
  topic: keywords
creator: Ercilia Octavia
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 385
ending page: 399
doi: 10.14414/jebav.v27i3.4744

Income Optimization Model for Traditional Woven Craftsmen
type: item
description: This study aims to analyze and optimize the household income of Palembang woven fabric craftsmen. It employs an optimal response surface regression model to identify the ideal levels of working capital, business experience, partnerships, and working hours that maximize household income. To establish the relationship between the tar-get response and the independent variables, the study uses a second-order central composite design within a quadratic model framework. The research sample consists of craftsmen who are members of the Griya Tuan Kentang joint business group, with data collected through questionnaires. The findings indicate that the optimal working capital is IDR 12,069,541.74. This amount enables craftsmen to manage periods of declining demand and rising raw material costs while minimizing unnecessary ex-penses and increasing profitability. The study also reveals that 18.2 years of business experience is the optimal duration for achieving superior business performance. This level of experience allows craftsmen to set realistic, long-term business goals. Fur-thermore, an optimal working schedule of 7.99 hours per day ensures efficient produc-tivity without compromising work quality or work–life balance. Finally, maintaining a partnership for two years is identified as the ideal duration. This period encourages craftsmen to regularly evaluate and enhance the sustainability of their partnerships, effectively optimizing resources and networks.
subject: Articles
  topic: section
subject: Income optimization
  topic: keywords
subject: Optimum Point
  topic: keywords
subject: Response Surface Methodology
  topic: keywords
creator: Neneng Miskiyah
creator: Yulia Pebrianti
creator: Purwati
creator: Keti Purnamasari
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 373
ending page: 384
doi: 10.14414/jebav.v27i3.4582

The U-Shaped Effects of Financial Leverage and Firm Size on Cash Holding in Indonesia
type: item
description: This study examines the impact of financial leverage and firm size on cash holdings in Indonesia and explores how these effects differ before and during the COVID-19 crisis. The research utilizes unbalanced panel data, comprising 209 firm-year observations from 2018 to 2020. The findings reveal that financial leverage and firm size exhibit a U-shaped relationship with cash holdings. Specifically, in companies with low finan-cial leverage and small firm size, both financial leverage and firm size negatively affect cash holdings. Conversely, in companies with high financial leverage and large firm size, these factors positively influence cash holdings. The study also finds that financial leverage, regardless of whether it is low or high, has a consistent effect on cash hold-ings across the pre- and during-COVID-19 periods. However, the impact of firm size on cash holdings differs between small and large companies when comparing the pre-COVID-19 and during-COVID-19 periods. This research contributes to the literature on cash holdings by analyzing the U-shaped effects of financial leverage and firm size in manufacturing companies in Indonesia, employing a static random effects model.
subject: Articles
  topic: section
subject: Cash Holding
  topic: keywords
subject: Financial Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: U-shaped
  topic: keywords
subject: Covid Crisis
  topic: keywords
creator: Iswadi Bensaadi
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 400
ending page: 410
doi: 10.14414/jebav.v27i3.4380

https://journal.perbanas.ac.id/index.php/jebav/article/view/4735
type: item
title: Managing the Quantitative and the Qualitative : Innovating on the Dynamics of Performance Measurements, Professional Attitudes and Quality of Organizational Social Work Services in Sunshine Social Service Centre, Dezhou, China
description: This article is based on a research with a three-prong objectives. The first is to examine the connection between the attitudes of the social workers and their work execution quantified using PMT. The second is to investigate the connection between the performance measurement with the quality of the social services. The third is to analyze the link between social workers’ attitudes and the quality of social services. The essence is to explain the interconnection between the quantifiable measurements and the more subjective or qualitative attitudes vis-à-vis the quality of the social services rendered. The methodology employed is sequential explanatory research, whereby the quantitative data of 14 social workers from Sunshine Social Work Service Centre in Dezhou City, China will be explained by the qualitative deliberations. The results show that the first hypothesis that social workers oppose performance evaluation (PMT) is not supported while performance evaluation results directly impact social service project quality though it is not as significant as the attitude of social workers to achieve quality of social services. This suggests that the scientific rationality of current PMTs still requires improvement while positive attitudes of social workers towards performance evaluation contribute to achieving good outcomes in social service projects.
subject: Articles
  topic: section
subject: Social Work
  topic: keywords
subject: Performance Measurement Table
  topic: keywords
subject: Social Work Services
  topic: keywords
creator: Hou Ming
creator: Hanif Abdurahman Siswanto
creator: Mohammad Reevany Bustami
creator: Zaenal Abidin
creator: Liu Wankun
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 315
ending page: 328
doi: 10.14414/jebav.v27i3.4735

Relationship Beyond the Task: Leader-Member Exchange and Organizational Citizenship Behavior on Indonesian Generation Z Employees
type: item
description: The Indonesian hospitality industry must reengage a high-quality workforce composed of Generation Z, recognizing both its strengths and challenges. To achieve this, leaders should adopt a positive approach to fostering high-quality leader-member exchange (LMX) relationships, which can encourage employees to exhibit organizational citi-zenship behavior (OCB). However, there is currently a lack of research specifically examining the relationship between LMX and OCB among Generation Z employees in the Indonesian hospitality sector. This study seeks to address this gap by exploring the application of LMX dimensions and their influence on enhancing OCB within the context of Generation Z employees in the Indonesian hospitality industry. Employing a quantitative causal research design, the study analyzed data from a sample of 300 Generation Z employees working in the sector. The findings reveal that LMX has a positive and significant impact on OCB. Among the LMX dimensions, professional respect emerged as the most influential, followed by affect, contribution, and loyalty. This study highlights the critical role of leaders in recognizing and valuing the profes-sionalism of Generation Z employees as a means to foster positive extra-role behaviors. These findings underscore the importance of leadership strategies that prioritize ap-preciation and respect to enhance employee engagement and performance.
subject: Articles
  topic: section
subject: LMX
  topic: keywords
subject: OCB
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Hospitality Industry
  topic: keywords
creator: Endo Wijaya Kartika
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 329
ending page: 340
doi: 10.14414/jebav.v27i3.4543

The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress
type: item
description: This study examines the relationship between workload and burnout, with work stress acting as a mediating variable among Generation Z employees in Indonesia. The research employs a non-probability sampling method, utilizing the Hair for-mula to determine the sample size. Data were collected through a questionnaire, resulting in a sample of 210 Generation Z employees in Indonesia. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that workload has a significant and positive effect on burnout. Additionally, workload significantly and positively impacts work stress, which, in turn, significantly and positively influences burnout. Furthermore, the results demonstrate that work stress mediates the relationship between workload and burnout among Generation Z employees in Indonesia. These findings offer valuable insights for companies in Indonesia, highlighting the importance of man-aging workloads in alignment with employees’ capacities to reduce stress levels and prevent burnout. This is particularly critical for Generation Z employees, who may be more vulnerable to stress in the workplace.
subject: Articles
  topic: section
subject: burnout
  topic: keywords
subject: workload
  topic: keywords
subject: work stress
  topic: keywords
subject: generation z
  topic: keywords
creator: Nidya Dudija
creator: Rindu Annisa Putri
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 355
ending page: 372
doi: 10.14414/jebav.v27i3.4519

Unlocking the Investment Mindset: Exploring the Determinants of Capital Market Participation Among Gen Z
type: item
description: The Indonesian capital markets have undergone a notable transformation, shifting from a savings-oriented society to one that is increasingly investment-oriented. This shift is particularly evident among Generation Z, who now constitute the majority of investors. In the Berau Regency of East Kalimantan Province, there has been a significant rise in individual stock ownership, reflecting a growing investment interest, especially among younger demographics. This study, conducted using Structural Equation Modeling (SEM) analysis with SmartPLS, examined 203 participants from the Generation Z population in Berau Regency. The findings indicate that financial literacy—encompassing knowledge of personal finance, savings, loans, insurance, and investment—along with financial behavior, plays a critical role in shaping an individual's investment preferences. Additionally, investment expertise was found to be advantageous for investors. However, minimum capital requirements and return on investment were not significant factors influencing investment preferences. In contrast, risk perception positively impacted investment preferences, with considerations spanning financial, social, performance, time, and psychological factors. These results provide valuable insights into the factors influencing investment interest in the capital market, particularly among young investors. To enhance the objectivity and applicability of future research, it is recommended to account for respondents' characteristics, geographical conditions, and more representative samples, as these factors may yield different outcomes.
subject: Articles
  topic: section
subject: investment shift
  topic: keywords
subject: Generation Z Investor
  topic: keywords
subject: stock ownership growth
  topic: keywords
subject: financial skills impact
  topic: keywords
subject: interest in investing
  topic: keywords
creator: Pandef Rudianto
creator: Darmono Darmono
creator: Raudhotul Jannah
creator: Suwarno Suwarno
creator: Irma Masfia
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-28
publication date: 2025-04-28
starting page: 341
ending page: 354
doi: 10.14414/jebav.v27i3.4703

Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality
type: item
description: This study explores the mediating role of pro-expansion network quality on the relation ship between learning orientation and export performance, the moderating impact of competitive intensity on the association between pro-expansion network quality and ex port performance, and the effect of international market selection on export performance. This research employed a deductive approach, grounded in the Resource-Advantage The ory, and a quantitative research design. Empirical model testing was conducted on SME exporters in Central Java and Yogyakarta, Indonesia, using SEM AMOS. The findings reveal that all the direct relationships exert positive effects. In addition, this study ad dresses the research gap by demonstrating that pro-expansion network quality is a sig nificant mediator. However, there is no moderating role of competitive intensity. Pro expansion network quality positively correlates with export performance, regardless of the level of competition. Practically, these results highlight the importance of SMEs in investing in continuous learning, building pro-expansion network quality, and carefully deciding the international market selection to improve export performance. Limitations include the emphasis on a singular strategic orientation, mediator and moderator varia bles, a particular geographic region, and firm size, and the use of a cross-sectional data design. Future research should explore other strategic orientations, mediators, modera tors, and more diverse samples while employing longitudinal methods.
subject: Articles
  topic: section
subject: learning orientation
  topic: keywords
subject: pro-expansion network quality
  topic: keywords
subject: international market selection
  topic: keywords
subject: export performance
  topic: keywords
creator: Tria Mei Dian Sari
creator: Augusty Tae Ferdinand
creator: Farida Indriani
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 41
ending page: 56
doi: 10.14414/jebav,28(1)2025,4836

The Role of Attributes Organizational Commitment as mediators Between Work-Life Balance on Employee Performance
type: item
description: Work-life balance contributes to a healthy, satisfying, and successful life. An imbalance in work-life dynamics can negatively impact both employee performance and their personal lives. This study employs exchange relationship theory to explore organizational commitment as a mediating variable, which includes affective commitment, continuance commitment, and normative commitment, in the relationship between work-life balance and employee performance. The research focuses on employees of micro, small, and medium enterprises (MSMEs) in Salatiga Regency. Data were collected through questionnaires distributed to 111 respondents, and the analysis was conducted using structural equation modeling. The findings reveal that affective and continuance commitments are crucial in linking work-life balance to employee performance. In contrast, normative commitment does not significantly influence this relationship. Theoretically, social exchange theory highlights that continuance commitment is a key mediator in the connection between work-life balance and employee performance.
subject: Articles
  topic: section
subject: Continuance commitment
  topic: keywords
subject: Employee performance
  topic: keywords
subject: Work-life balance
  topic: keywords
subject: Affective commitment
  topic: keywords
subject: Normative commitment
  topic: keywords
creator: Gede Ariadi
creator: Agisius Wandra
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 301
ending page: 314
doi: 10.14414/jebav.v27i2.4506

The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment
type: item
description: The aim of this research is to assess and elucidate the impact of perceived organizational support and social support on employee performance, with organizational commitment serving as a mediating factor. The study involved 543 employees from the Regional Secretariat Office of Southeast Sulawesi Province. A sample of 84 employees was selected using a proportional cluster random sampling technique. Data were collected through questionnaires and interviews. For statistical analysis, SmartPLS 4.0 software was employed to model structural equations. The findings reveal that perceived organizational support, social support, and organizational commitment all influence employee performance. Specifically, perceived organizational support does not significantly affect organizational commitment, whereas social support has a significant impact on it. Organizational commitment does not mediate the relationship between perceived organizational support and employee performance; however, it does mediate the relationship between social support and employee performance. The Regional Secretariat Office of Southeast Sulawesi Province and related stakeholders can utilize these findings to enhance employee performance by focusing on employee commitment, perceived organizational support, and social support.
subject: Articles
  topic: section
subject: Organizational commitment
  topic: keywords
subject: Employee performance
  topic: keywords
subject: Social support
  topic: keywords
subject: Perceived organizational support
  topic: keywords
creator: Laode Asfahyadin Aliddin
creator: Dedy Takdir Syaifuddin
creator: Yusuf Montundu
creator: Siti Marlina
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 253
ending page: 273
doi: 10.14414/jebav.v27i2.4610

Exploring the Role of Knowledge Sharing in Enhancing Innovative Work Behavior in Small Medium-sized Industries
type: item
description: This study investigates the impact of transformational leadership on innovative work behavior, with a focus on the mediating role of knowledge sharing. Data were collected through a questionnaire administered to 126 respondents from small and medium-sized export industries in Bali. The data were analyzed using SmartPLS 3.2.9. The findings indicate that transformational leadership has a significant effect on innovative work behavior. Furthermore, knowledge sharing serves as a mediator between transformational leadership and innovative work behavior. The study acknowledges limitations, such as potential bias from self-assessment methods. The implications suggest that leaders in small and medium-sized industries should gain a deeper understanding of the relationships between these variables and the mediating mechanisms involved. This information can be valuable for enhancing leadership performance and fostering innovative work behavior in these industries. Theoretically, this study contributes to the understanding of how leadership styles can enhance organizational behavior, particularly in promoting innovative work behavior.
subject: Articles
  topic: section
subject: Transformational leadership
  topic: keywords
subject: Knowledge collecting
  topic: keywords
subject: Knowledge donating
  topic: keywords
subject: Innovative work behavior
  topic: keywords
creator: I Gede Rihayana
creator: I Nengah Aristana
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 248
ending page: 300
doi: 10.14414/jebav.v27i2.4623

Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia
type: item
description: This study aims to determine the long-term and short-term effects of Government Expenditure, External Debt, and Grants variables on the Current Account Balance. This model uses the Vector Error Correction Model (VECM) model to achieve a long term and short-term balance. This study uses secondary data from world banks during the period 1983-2022 in Indonesia. This study proves that in the long run, Government Expenditure and Grants have a significant effect on the Current Account Balance. However, External Debt did not have a significant effect on the Current Account Balance. On the other hand, in the short term, Government Expenditure, External Debt, and Grants did not show a significant influence on the Current Account Balance. This study emphasizes the importance of the role of the Current Account Balance as the main pillar in assessing the level of economic progress in Indonesia. Expansive fiscal policy through increased government expenditure can strengthen the economy, especially when there is a surplus in the Current Account Balance. In addition, external debt can be used to cover the current account deficit, which ultimately has the potential to create a surplus. The influence of grants also has the potential to expand the reach of international trade, which has a positive impact on the Current Account Balance.
subject: Articles
  topic: section
subject: Current Account Balance
  topic: keywords
subject: Government Expenditures
  topic: keywords
subject: Grants
  topic: keywords
subject: External Debt
  topic: keywords
creator: Fuddin Muhammad khoirul
creator: Della Nurisa Agustin
rights: Copyright (c) 2025 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 19
ending page: 40
doi: 10.14414/jebav.v28i1.4784

Profiling Fraud, Fraudster, and Victim
type: item
description: Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.
subject: Articles
  topic: section
subject: Occupational fraud
  topic: keywords
subject: Profiling
  topic: keywords
subject: Fraudster
  topic: keywords
subject: Fraud detection
  topic: keywords
subject: Fraud prevention
  topic: keywords
creator: Septarina Prita Dania Sofianti
creator: Andriana Andriana
creator: Intan Fauzia Az-zahra
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 234
ending page: 252
doi: 10.14414/jebav.v27i2.4502

Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent
type: item
description: Fraud and financial crime continue to pose significant challenges for private companies, making prevention efforts essential through the identification of their root causes. This study examines the relationship between situational crime prevention and financial fraud, with a focus on employee tenure as a moderating variable. An empirical research method was employed, with data collected from employees of PT Budi Jaya and its subsidiaries through questionnaires. A total of 60 valid responses were analyzed using WarpPLS. The findings reveal that situational crime prevention—measured through indicators such as minimal benefits, high risks, limited opportunities, and strict sanctions—has a significant negative impact on financial fraud. Additionally, the study demonstrates that employee tenure moderates the relationship between situational crime prevention measures and financial fraud. This research makes a theoretical contribution to situational crime prevention theory by incorporating the concept of rationalization, which fraud perpetrators often use to justify their actions. The study offers practical insights, suggesting that companies and regulators should implement robust internal control systems to minimize opportunities for fraud and establish clear, stringent rules and sanctions to deter fraudulent behavior.
subject: Articles
  topic: section
subject: Employee tenure
  topic: keywords
subject: Less benefit
  topic: keywords
subject: High risk
  topic: keywords
subject: Narrow opportunity
  topic: keywords
subject: Financial fraudulent
  topic: keywords
subject: Situational crime prevention
  topic: keywords
creator: Nanang Shonhadji
creator: Laila Saleh Marta
creator: Ali Soebijanto
creator: Febrina Ayu
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 274
ending page: 283
doi: 10.14414/jebav.v27i2.4651

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications
type: item
description: This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.
subject: Articles
  topic: section
subject: Enterprise risk management
  topic: keywords
subject: Mobile banking adoption
  topic: keywords
subject: Bank performance
  topic: keywords
creator: Harsono Yoewono
creator: Ananto Prabowo
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 207
ending page: 216
doi: 10.14414/jebav.v27i2.4572

Underpricing in Indonesia: A Systematic Literature Review
type: item
description: This study employs the charting field method to empirically examine the evolution of underpricing research in Indonesia over the past decade (2014-2023). The research is categorized into four main areas: the development of underpricing studies in Indonesia, theoretical mapping, measurement mapping of underpricing, and causal relationship mapping. The findings reveal that underpricing research in Indonesia has advanced over the last ten years, albeit with fluctuations in the number of publications each year. The three most commonly applied theories in this field are signaling theory, information asymmetry theory, and agency theory. Initial return is the most frequently used measure of underpricing, accounting for 79% of the studies. Additionally, the causal relationship mapping highlights that many variables produce inconsistent results, indicating a research gap that future scholars can address. This study lays the groundwork for further exploration of the variables that influence underpricing, particularly by investigating underwriter reputation as a moderating factor. The research has practical implications for various stakeholders: Initial Public Offering (IPO) companies can use the findings to design more effective strategies, investors can rely on them to guide their investment decisions, and regulators can leverage the insights to develop policies that enhance transparency in the IPO process.
subject: Articles
  topic: section
subject: Underpricing
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Charting feld
  topic: keywords
creator: M. Reza Oktananda
creator: Evi Gantyowati
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 182
ending page: 206
doi: 10.14414/jebav.v27i2.4545

Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful?
type: item
description: This study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges.
subject: Articles
  topic: section
subject: Electricity
  topic: keywords
subject: Broadband
  topic: keywords
subject: Industry
  topic: keywords
subject: Golden indonesia 2045
  topic: keywords
creator: Arif Zeinfiki Djunaedi
creator: Kautsar Riza Salman
creator: Heri Supriyanto
rights: Copyright (c) 2024 Journal of Economics, Business, and Accountancy Ventura https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 168
ending page: 181
doi: 10.14414/jebav.v27i2.4513

Online Marketing Readiness of MSMEs in Indonesia: A Perspective of Technology Organizational Environmental Framework
type: item
description: Micro, Small, and Medium-sized Enterprises (MSMEs) play a crucial role in the economic landscape of tourism areas, offering collective services that enhance tourist experiences and convenience at destinations. One key effort to promote tourism is enhancing the technological readiness of MSMEs. This study aims to evaluate the preparedness of MSMEs to adopt e-commerce technology. Data was gathered through interviews and questionnaires distributed randomly to 184 business operators. The research utilized the Technology Organizational Environmental (TOE) framework, encompassing ten indicators identified from various sources. Data analysis was conducted using Structural Equation Modeling (SEM) with four hypotheses. The findings reveal that both organizational readiness and external environmental support have a positive impact on technology adoption readiness. Furthermore, organizational readiness significantly mediates the relationship between environmental support and technological readiness. Therefore, it is essential to develop the organizational readiness of MSMEs to facilitate the adoption of e-commerce technology.
subject: Articles
  topic: section
subject: Technology readiness
  topic: keywords
subject: E-commerce
  topic: keywords
subject: Environmental support
  topic: keywords
subject: Organizational readiness
  topic: keywords
creator: Asmawati Asmawati
creator: Imam Ahmad
creator: Emi Suwarni
creator: Debby Alita
creator: Cut Delsi Hasrina
rights: Copyright (c) 2024 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 145
ending page: 155
doi: 10.14414/jebav.v27i1.3399

Measurement of Factors Influencing Village Financial Statements Quality
type: item
description: Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Internal control
  topic: keywords
subject: Accounting system
  topic: keywords
subject: Village report
  topic: keywords
creator: Cecilia Lelly Kewo
creator: Stella Theodora Kewo
rights: Copyright (c) 2024 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 98
ending page: 112
doi: 10.14414/jebav.v27i1.4112

Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics
type: item
description: This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
subject: Articles
  topic: section
subject: Tax evasion
  topic: keywords
subject: Firm value
  topic: keywords
subject: Family management
  topic: keywords
subject: Ownership concentration
  topic: keywords
subject: Return on asset
  topic: keywords
subject: Firm size
  topic: keywords
subject: Leverage
  topic: keywords
creator: Kautsar Riza Salman
creator: Entis Sutisna
creator: Halimatus Sa’diyah
rights: Copyright (c) 2024 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-07-30
publication date: 2024-07-30
starting page: 85
ending page: 97
doi: 10.14414/jebav.v27i1.3935

Enhancing Customer Trust and Value for E-Commerce Sustainability
type: item
description: The rapid growth of online shopping in e-commerce applications emphasizes the role of after-delivery services provided by online sellers in gaining trust, satisfaction, and repurchase intention. Good after-delivery service and positive customer perceived value contribute to creating customer trust, which also affects repurchase intention. This paper aims to analyze the effect of after-delivery service, customer perceived value, and customer satisfaction on trust to increase repurchase intention. This research was conducted in Jakarta with a causality descriptive research design using a quantitative approach and purposive sampling technique. Data was collected from 291 respondents who have used e-commerce applications. The conceptual model underwent an analysis utilizing SEM (Structural Equation Modeling). Research results reveal that after-delivery service impacts customer trust and customer satisfaction positively. Customer perceived value impacts customer trust and satisfaction positively, and customer satisfaction positively impacts customer trust. Customer trust and customer satisfaction positively impact repurchase intention. After service delivery, customer perceived value positively impacts repurchase intention, which is mediated by customer satisfaction. Furthermore, after delivery service, customer satisfaction and perceived value positively impact repurchase intention mediated by customer trust.
subject: Articles
  topic: section
subject: After delivery service
  topic: keywords
subject: Customer satisfaction
  topic: keywords
subject: Customer perceived value
  topic: keywords
subject: Customer trust
  topic: keywords
subject: Repurchase intention
  topic: keywords
creator: Sherly Aprillia
creator: Elistia Elistia
rights: Copyright (c) 2024 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-02-19
publication date: 2024-02-19
starting page: 349
ending page: 366
doi: 10.14414/jebav.v26i3.4216

Intention to Donate on Online Charitable Crowdfunding: Systematic Literature Review and Future Research Agenda
type: item
description: The effectiveness of online charitable crowdfunding is contingent upon the contributions made by donors. Given the significance and relevance of this topic, the primary objective of this research is to identify, examine, and provide a framework for understanding the intentions of donors who contribute to online charitable crowdfunding platforms. The literature search was conducted by PRISMA guidelines. Keyword searches were conducted in the Scopus and Science Direct databases until July 2023. The inclusion and exclusion criteria for the retrieved research yielded 34 papers. The study’s findings indicate that UTAUT and SOR exhibit the most prevalent occurrences. The technical and behavioral aspects are of utmost significance. Intrinsic motivation is driven by various factors such as empathy, trust, compassion, attitude, morality, and self-worth. The extrinsic factors include social influence, literacy, and perceived behavioral control. Given the results mentioned earlier, it is appropriate to draw a conclusion and propose avenues for future investigation. The study contributes to the theoretical understanding of online charitable crowdfunding by identifying and analyzing the factors influencing donor intentions. The study highlights the significance of both intrinsic and extrinsic motivations, expanding the theoretical framework to encompass diverse factors such as empathy, trust, morality, and social influence.
subject: Articles
  topic: section
subject: Intention
  topic: keywords
subject: Donate
  topic: keywords
subject: Online charitable
  topic: keywords
subject: Crowdfunding
  topic: keywords
creator: Putu Laksmita Dewi Rahmayanti
creator: I Ketut Rahyuda
creator: Ni Wayan Ekawati
creator: Putu Yudi Setiawan
rights: Copyright (c) 2024 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-03-22
publication date: 2024-03-22
starting page: 401
ending page: 427
doi: 10.14414/jebav.v26i3.4221

Poor Performance of Small, Medium, and Micro Enterprises in South Africa: What has Race and Apartheid Got to Do with it?
type: item
description: Small, medium, and micro enterprises (SMMEs) are expected to contribute significantly to South Africa’s socioeconomic development. Despite the various private and public institutional agencies in place to bolster the role of SMMEs, these SMMEs continue to perform poorly. The poor performance of SMMEs has been linked to race and apartheid. Through a literature review, this study explored this attribution of SMMEs’ poor performance to race and apartheid, considering that many argue that the apartheid legacy is the root of many challenges encountered by SMMEs. The results are, however, ambivalent. They suggest that, although apartheid and race remain critical issues in explaining some existing structural challenges that SMMEs encounter, their effects may have been superseded by other post-apartheid issues that undermine SMMEs’ performance. Specifically, apart from continuing influences of apartheid-era challenges such as race-based barriers to markets and access to financial support, present-day issues such as corruption, bad governance, ill-conceived business strategies, and infrastructure challenges negatively influence the performance of SMMEs. Addressing these multifaceted issues requires coordinated efforts from the government, the private sector, and other stakeholders to create a conducive environment for SMMEs’ growth and success. We, therefore, conclude that the causes of the poor performance of SMMEs in South Africa stretch beyond race and apartheid and call for an exhaustive analysis of broader issues that undermine SMMEs’ performance in South Africa.
subject: Articles
  topic: section
subject: Apartheid
  topic: keywords
subject: Business performance
  topic: keywords
subject: Economic development
  topic: keywords
subject: SMME
  topic: keywords
subject: South Africa
  topic: keywords
creator: Tendai Makwara
creator: Lucky Sibanda
creator: Chux Gervase Iwu
rights: Copyright (c) 2023 Journal of Economics, Business, & Accountancy Ventura
date: 2023-10-25
publication date: 2023-10-25
starting page: 195
ending page: 204
doi: 10.14414/jebav.v26i2.3744

Financial Well-Being Model for Bank Employees: the Role of Financial Behavior as a Mediator
type: item
description: The aim of this study is to investigate the factors influencing the financial well-being of Bank Jatim employees in Indonesia. These factors encompass financial knowledge, financial socialization, internal locus of control, lifestyle, and current financial stress. Additionally, the study delves into the role of financial behavior as a mediator in this model of financial well-being. The respondents in this study are permanent employees of Bank Jatim, Indonesia, selected through purposive sampling. The findings reveal that financial knowledge, financial socialization, and current financial stress directly impact financial well-being. Internal locus of control affects financial well-being both directly and indirectly, mediated by financial behavior. However, financial behavior doesn't serve as a mediator for the influence of lifestyle on the financial well-being of bank employees. Furthermore, the results do not provide sufficient evidence for financial behavior mediating the effects of other determinant variables. For the company, this implies that enhancing the financial well-being of bank employees should involve efforts to augment their financial knowledge, promote financial socialization, and encourage a composed approach to managing their financial situations. As for bank employees, achieving financial well-being necessitates maintaining an internal locus of control and exhibiting prudent financial management behaviors.
subject: Articles
  topic: section
subject: Financial well-being
  topic: keywords
subject: Financial knowledge
  topic: keywords
subject: Financial socialization
  topic: keywords
subject: Lifestyle
  topic: keywords
subject: Financial stress
  topic: keywords
subject: Financial behavior
  topic: keywords
creator: Hendro Setiawan
creator: Rr Iramani
rights: Copyright (c) 2023 Journal of Economics, Business, & Accountancy Ventura https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2023-10-31
publication date: 2023-10-31
starting page: 205
ending page: 219
doi: 10.14414/jebav.v26i2.3948

Does Corruption Affect Foreign Direct Investment? Empirical Evidence from ASEAN Plus Three Countries
type: item
description: Corruption poses a significant challenge in numerous countries, impacting foreign investment, including those within the ASEAN Plus Three (APT) region. This study aims to ascertain the influence of corruption and other factors—specifically, the exchange rate, political stability, and economic growth—on the appeal of foreign direct investment in APT countries. The research employs the Error Correction Model (ECM) for statistical testing to analyze both short- and long-term effects. The findings indicate that corruption and exchange rate fluctuations do not exert a significant impact on foreign investment inflows into APT countries, regardless of the time horizon. In the short term, a surge in corruption cases tends to diminish the interest of potential foreign direct investors. However, over the long term, foreign investors anticipate that APT countries will adopt more stringent measures to combat corruption, thus fostering a corruption-free environment. This expectation is bolstered by the presence of political stability and robust economic growth in APT countries, which stand as pivotal considerations for foreign direct investment. Therefore, APT countries, particularly Indonesia, ought to establish transparent investment guidelines, root out corruption, ensure political stability, maintain exchange rate stability, and prioritize policies aimed at stimulating economic growth in order to entice foreign investment.
subject: Articles
  topic: section
subject: Corruption
  topic: keywords
subject: Exchange rates
  topic: keywords
subject: Economic growth
  topic: keywords
subject: Political stability
  topic: keywords
subject: Foreign direct investment
  topic: keywords
creator: Erni Panca Kurniasih
creator: Djihan Islahiyah
creator: Sri Kurniawati
creator: Ichsan Iqbal
rights: Copyright (c) 2023 Journal of Economics, Business, & Accountancy Ventura
date: 2023-10-12
publication date: 2023-10-12
starting page: 167
ending page: 179
doi: 10.14414/jebav.v26i2.3256

Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control
type: item
description: This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
subject: Articles
  topic: section
subject: Personality traits
  topic: keywords
subject: Environmental concern
  topic: keywords
subject: Locus of control
  topic: keywords
subject: Green budgeting
  topic: keywords
creator: Eka Ardhani Sisdyani
creator: Ni Made Dwi Ratnadi
creator: I Putu Sudana
creator: I Gusti Ayu Manuati Dewi
creator: A.A Vidyaswari Kedisan
rights: Copyright (c) 2023 Eka Ardhani Sisdyani, Ni Made Dwi Ratnadi, I Putu Sudana, I Gusti Ayu Manuati Dewi, A.A Vidyaswari Kedisan https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2023-10-18
publication date: 2023-10-18
starting page: 139
ending page: 152
doi: 10.14414/jebav.v26i2.2909

The Role of Social Media Usage on Conspicuous Online Consumption among Millennial Consumers
type: item
description: The ubiquity and maturation of the Internet and social media have given rise to social phenomena that impact consumer behavior, particularly in the realm of conspicuous online consumption. This study builds upon prior research by examining the factors influencing conspicuous online consumption among millennials in Jakarta who engage with social media platforms like YouTube and Instagram. The research methodology involved an online survey administered to 400 respondents, with data subsequently analyzed through a structural equation model, utilizing SmartPLS 4.0 software. The results illuminate a noteworthy positive correlation between the four variables studied. Moreover, they indicate that feelings of envy and materialism serve as mediating factors in the relationship between social media usage and conspicuous online consumption. In sum, this study offers valuable insights into the comprehension of conspicuous online consumption and its associated variables, bearing significance for both theory and practical applications. However, it's important to note certain limitations, such as the exclusive focus on the millennial cohort in Jakarta and the fact that the selected social media platforms were not explicitly linked to the mediating variables. Future research endeavors should explore the attitudes of other cohorts toward conspicuous online consumption among social media users.
subject: Articles
  topic: section
subject: Conspicuous online consumption
  topic: keywords
subject: Social media usage
  topic: keywords
subject: Feelings of envy
  topic: keywords
subject: Materialism
  topic: keywords
subject: Millennials
  topic: keywords
creator: Irma Lidya A Sastra
creator: Siti Halida Zia
creator: Muhammad Fadel Asyahid
creator: Nur Damayanti
rights: Copyright (c) 2023 Journal of Economics, Business, & Accountancy Ventura
date: 2023-10-11
publication date: 2023-10-11
starting page: 180
ending page: 194
doi: 10.14414/jebav.v26i2.3508