首页 > 最新文献

Journal of Economics, Business & Accountancy Ventura最新文献

英文 中文
Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries 东盟五国企业社会责任披露与银行财务绩效的关系
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1437
A. Mita, Harry Ferdinand Silalahi, Alin Halimastussadiah
The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.
金融业,特别是银行业,在经济中扮演着重要的角色。银行在社会中扮演金融中介的角色。因此,银行管理良好、行事负责是很重要的。企业社会责任(CSR)概念是实现负责任银行实践的一个不可或缺的概念。人们认为,一个负责任的银行在社会上更能发挥其作为资金中介的作用。本研究是试图考察东盟五国银行社会责任的初步工作。本研究的目的是分析2014年东盟五国(印度尼西亚、菲律宾、马来西亚、新加坡和泰国)商业银行的社会责任水平。本研究使用GRI G4可持续发展报告指南和GRI G4行业披露:金融服务中的指标,通过对公司报告披露的分析来描述企业社会责任水平。本研究发现,所有上市银行的社会责任披露总体得分较低。泰国商业银行的CSR是最高的。单独发布企业社会责任或可持续发展报告的银行,其企业社会责任水平高于在年报中包含企业社会责任部分的银行。此外,本研究发现企业社会责任与财务绩效正相关。
{"title":"Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries","authors":"A. Mita, Harry Ferdinand Silalahi, Alin Halimastussadiah","doi":"10.14414/JEBAV.V21I2.1437","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1437","url":null,"abstract":"The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"44 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":"133551621","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
Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy PT. Pertamina地热能源公司环境维护活动的认可和披露
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1440
A. Irwan, A. Utama
Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).
全球变暖、气候变化、碳排放、灾难、濒危物种、浪费等都是工业增长和发展以及人类活动和需求的外部性。可持续发展是为实现平衡和可持续性而提出的概念。公司作为环境损害的始作俑者之一,通过企业社会责任和环境管理体系来应对。本研究旨在探讨可持续价值创造的环境会计实施,并探讨PT. Pertamina地热能源(PGE)内部维护活动的确认和披露。研究方法为定性探索性研究。结果表明,该公司一直在开展与生产过程直接或间接相关的各种环境活动。实施这些活动的责任鼓励为公司创造可持续的附加价值。PGE根据环境会计原则和PSAK No. 33对环境活动和成本进行确认和披露。PGE有销售碳信用额的环境收入,CDM项目确认为其他收入。此外,PGE还根据全球报告倡议组织(GRI)的指导方针编写了可持续发展报告。
{"title":"Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy","authors":"A. Irwan, A. Utama","doi":"10.14414/JEBAV.V21I2.1440","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1440","url":null,"abstract":"Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"56 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":"134277589","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
Permission to use prohibited and unclean items and its role in Islamic economy 允许使用被禁止和不洁净的物品及其在伊斯兰经济中的作用
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1494
G AbolfazlAlishahi, B. Z. Hosseini, I. Tamini
The ruling prohibiting the use of prohibited and unclean items is found in the Holy Qur'an and the hadiths from the infallible imams (AS). The jurists consider the cause of the ruling of permission and prohibition of things to be their benefits and harms. The question is whether such benefits and harms making up the prohibition and permission of the use are fixed and permanent or they may change in the nature and subject matter? In the past, due to the lack of scientific and technical advancements, the benefits and uses of the prohibited items were not discovered or, in those circumstances, such uses were not possible, but the harmful aspect of prevailed. A number of jurists have categorically prohibited the use of prohibited and unclean items. Others, however, believe that in some cases, such as necessity, duress, etc., their use is permissible. A third group of jurists also believe that such uses are subject to conditions. With regard to the dynamic nature of Islamic jurisprudence, the role of time and place, and the change in the subject matter of the rulings and their instances in ijtihad, it would seem possible to issue a permission to use such items; so that in this way, solutions can be provided in cases such as treatment, job creation, and industry prosperity as well as the release from economic and livelihood bottlenecks.
禁止使用违禁和不洁物品的规定可以在《古兰经》和无谬伊玛目(AS)的圣训中找到。法学家认为对事物的许可和禁止的裁决的原因是它们的利与弊。问题是,构成禁止和许可使用的利益和危害是固定和永久的,还是它们可能在性质和主题上发生变化?在过去,由于缺乏科学和技术的进步,被禁物品的好处和用途没有被发现,或者在这种情况下,这种用途是不可能的,但其有害的方面占了上风。一些法学家明确禁止使用被禁止的和不洁净的物品。然而,另一些人则认为,在某些情况下,例如在必要、胁迫等情况下,它们的使用是允许的。第三组法学家也认为这种使用是有条件的。考虑到伊斯兰法学的动态性质、时间和地点的作用以及裁决的主题的变化及其在伊吉蒂哈德中的实例,似乎有可能颁发使用这些项目的许可;这样,就可以在治疗、创造就业、繁荣产业等方面提供解决方案,并解除经济和民生瓶颈。
{"title":"Permission to use prohibited and unclean items and its role in Islamic economy","authors":"G AbolfazlAlishahi, B. Z. Hosseini, I. Tamini","doi":"10.14414/JEBAV.V21I2.1494","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1494","url":null,"abstract":"The ruling prohibiting the use of prohibited and unclean items is found in the Holy Qur'an and the hadiths from the infallible imams (AS). The jurists consider the cause of the ruling of permission and prohibition of things to be their benefits and harms. The question is whether such benefits and harms making up the prohibition and permission of the use are fixed and permanent or they may change in the nature and subject matter? In the past, due to the lack of scientific and technical advancements, the benefits and uses of the prohibited items were not discovered or, in those circumstances, such uses were not possible, but the harmful aspect of prevailed. A number of jurists have categorically prohibited the use of prohibited and unclean items. Others, however, believe that in some cases, such as necessity, duress, etc., their use is permissible. A third group of jurists also believe that such uses are subject to conditions. With regard to the dynamic nature of Islamic jurisprudence, the role of time and place, and the change in the subject matter of the rulings and their instances in ijtihad, it would seem possible to issue a permission to use such items; so that in this way, solutions can be provided in cases such as treatment, job creation, and industry prosperity as well as the release from economic and livelihood bottlenecks.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"6 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":"130162501","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
Human resource development strategy model: a case study on small and medium Laweyan Batik industry in Surakarta 人力资源发展战略模型:以泗水市中小蜡染业为例
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1436
A. Utomo, Yosephine Angelina Yulia
Batik industry in Indonesia is generally small and medium enterprises (SMEs) become the livelihood of some people. In the History of Solo Batik describes the famous solo batik with traditional patterns and patterns of batik in the process of cap and in batik tulis. Kampung Batik Laweyan is the center of the township of batik entrepreneurs in Solo, which has tremendous appeal. The lack of regeneration of batik makers makes their numbers more and more decreasing. In order for batik existence to stay awake in the future, business managers must know how to develop human resources especially for batik crafters. The purpose of this research is to formulate human resource development strategy / method used this research is qualitative method with method soft system methodology (SSM) developed by Checkland and Poulter (2010), Checkland and Scholes (1990). The findings obtained after using the method of soft system methodology (SSM) is the formulation of human resources development strategy for medium and small industries in Laweyan, Surakarta.
蜡染行业在印尼一般是中小企业(SMEs)成为一些人的生计。在《独奏蜡染史》中,介绍了著名的独奏蜡染的传统图案,以及帽子和蜡染郁金香过程中的蜡染图案。甘pung蜡染lawweyan是梭罗蜡染企业家之乡的中心,具有巨大的吸引力。蜡染人缺乏再生能力,使得蜡染人的数量越来越少。为了蜡染在未来的生存中保持清醒,企业管理者必须知道如何开发人力资源,特别是蜡染工匠。本研究的目的是制定人力资源开发战略/方法,本研究采用定性方法,采用Checkland和Poulter(2010)、Checkland和Scholes(1990)开发的软系统方法论(SSM)。使用软系统方法论(SSM)的方法后获得的研究结果是制定人力资源开发战略的中小企业在婆罗堰,泗水。
{"title":"Human resource development strategy model: a case study on small and medium Laweyan Batik industry in Surakarta","authors":"A. Utomo, Yosephine Angelina Yulia","doi":"10.14414/JEBAV.V21I2.1436","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1436","url":null,"abstract":"Batik industry in Indonesia is generally small and medium enterprises (SMEs) become the livelihood of some people. In the History of Solo Batik describes the famous solo batik with traditional patterns and patterns of batik in the process of cap and in batik tulis. Kampung Batik Laweyan is the center of the township of batik entrepreneurs in Solo, which has tremendous appeal. The lack of regeneration of batik makers makes their numbers more and more decreasing. In order for batik existence to stay awake in the future, business managers must know how to develop human resources especially for batik crafters. The purpose of this research is to formulate human resource development strategy / method used this research is qualitative method with method soft system methodology (SSM) developed by Checkland and Poulter (2010), Checkland and Scholes (1990). The findings obtained after using the method of soft system methodology (SSM) is the formulation of human resources development strategy for medium and small industries in Laweyan, Surakarta.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"25 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":"114545347","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: 2
Owners’ integrity, customers’ relation, and focused attitude as strategiies as family business sustainability and growth: an empirical study 业主诚信、客户关系和专注态度对家族企业可持续发展和成长的影响:实证研究
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1433
J. Purba, J. D. Tan
Asian Development Bank Institute reported that the contribution of Micro, Small and Medium Enterprises (MSMEs) to the Indonesian GDP is 57.8% and the contribution to total employment is 97.2%. MSMEs in Indonesia are almost owned by families. According to Family Firm Institute in 2016, 72% of all businesses in Indonesia’s private sector are run by family businesses, and while most of the MSMEs started out as family businesses, many successful entrepreneurs come from family business background.  This empirical study is based on 3 family business cases that have been expanding in terms of its sales and operations throughout more than 10 years. The method used in this study is qualitative research by exploring the strategic management to sustain the family businesses through owners’ integrity, customers’ relations, and focused attitude in their vocations.  As the family businesses are currently in transition of passing the torch to the next generation, their sustaining strategies have to be extended.
亚洲开发银行研究所报告称,中小微企业(MSMEs)对印尼国内生产总值的贡献为57.8%,对总就业的贡献为97.2%。印尼的中小微企业几乎都是家族所有。根据家族企业研究所2016年的数据,印尼私营部门72%的企业由家族企业经营,尽管大多数中小微企业最初都是家族企业,但许多成功的企业家都来自家族企业背景。本实证研究基于3个家族企业的案例,这些企业在过去的10多年里,在销售和运营方面一直在不断扩大。本研究采用质性研究的方法,探讨家族企业的战略管理,透过业主诚信、顾客关系、专注态度,来维持家族企业。由于家族企业目前正处于将火炬传递给下一代的过渡时期,因此他们的持续战略必须延长。
{"title":"Owners’ integrity, customers’ relation, and focused attitude as strategiies as family business sustainability and growth: an empirical study","authors":"J. Purba, J. D. Tan","doi":"10.14414/JEBAV.V21I2.1433","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1433","url":null,"abstract":"Asian Development Bank Institute reported that the contribution of Micro, Small and Medium Enterprises (MSMEs) to the Indonesian GDP is 57.8% and the contribution to total employment is 97.2%. MSMEs in Indonesia are almost owned by families. According to Family Firm Institute in 2016, 72% of all businesses in Indonesia’s private sector are run by family businesses, and while most of the MSMEs started out as family businesses, many successful entrepreneurs come from family business background.  This empirical study is based on 3 family business cases that have been expanding in terms of its sales and operations throughout more than 10 years. The method used in this study is qualitative research by exploring the strategic management to sustain the family businesses through owners’ integrity, customers’ relations, and focused attitude in their vocations.  As the family businesses are currently in transition of passing the torch to the next generation, their sustaining strategies have to be extended.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"23 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":"123833213","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
Patterns and determinants of Indonesian accounting students’ career choice 印尼会计专业学生职业选择的模式与决定因素
Pub Date : 2018-12-28 DOI: 10.14414/jebav.v21i2.1438
Etty Indriani, Nugroho Wisnu Murti
This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.
本研究通过比较五类会计职业与非会计职业,探讨会计专业学生职业选择的模式和决定因素。本研究通过Qualtrics在线调查收集了216名印尼会计专业学生的数据,并使用多项回归和逻辑回归对数据进行分析。本研究发现,政府会计是学生中最主要的职业选择(37.04%)。薪酬考虑是最大的决定因素(rr: 2.6231),其次是专业认可、家人和同事的鼓励和教育。同时,在评估中,职业是最小的选择(4.63%),但这需要注意,因为来自学院的评估信息有正向预测因子(OR: 1.0242),而专业认可是继会计师(RRR: 33.1328)之后选择评估的第二大预测因子(RRR: 12.8063)。这一结果可以提醒高校不仅要提供一般的会计课程,而且要有针对性地提供符合劳动力需求和学生偏好的不同会计职业信息。学校需要注意学生的偏好,因为这个结果发现学生在基于专业认可的各类会计职业中都有积极的期望,甚至比只有政府会计的工资期望更积极。
{"title":"Patterns and determinants of Indonesian accounting students’ career choice","authors":"Etty Indriani, Nugroho Wisnu Murti","doi":"10.14414/jebav.v21i2.1438","DOIUrl":"https://doi.org/10.14414/jebav.v21i2.1438","url":null,"abstract":"This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"20 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":"115829434","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: 6
Current account determinants in ASEAN 6 东盟的经常账户决定因素
Pub Date : 2018-12-28 DOI: 10.14414/jebav.v21i2.1419
N. Ariyani, Fajar Wahyu Priyanto, L. Yuliati
This study aims to analyze the factors that influence the export activity in the ASEAN region countries such as Indonesia, Singapore, Thailand, Malaysia, Philippines and Vietnam during 2001 - 2016 by using annual data. The factors that influence gross domestic product (GDP), interest rate, foreign direct investment (FDI) and exchange rate. The method used in the research is panel Vector Error Correlation Model (PVECM). The results show that Gross Domestic Product (GDP) negatively affects the current account in the short term. The interest rate variable negatively affects the current account in the long term. The Foreign Direct Investment (FDI) variable negatively affects the current account in the long term. Furthermore, the exchange rate variable negatively affects the current account in the long term.
本研究旨在利用年度数据分析2001 - 2016年期间影响印尼、新加坡、泰国、马来西亚、菲律宾和越南等东盟地区国家出口活动的因素。影响国内生产总值(GDP)、利率、外国直接投资(FDI)和汇率的因素。研究中使用的方法是面板向量误差相关模型(PVECM)。结果表明,国内生产总值(GDP)在短期内对经常账户产生负面影响。长期来看,利率变量会对经常账户产生负面影响。外国直接投资(FDI)变量长期对经常账户产生负面影响。此外,汇率变量在长期内对经常账户产生负面影响。
{"title":"Current account determinants in ASEAN 6","authors":"N. Ariyani, Fajar Wahyu Priyanto, L. Yuliati","doi":"10.14414/jebav.v21i2.1419","DOIUrl":"https://doi.org/10.14414/jebav.v21i2.1419","url":null,"abstract":"This study aims to analyze the factors that influence the export activity in the ASEAN region countries such as Indonesia, Singapore, Thailand, Malaysia, Philippines and Vietnam during 2001 - 2016 by using annual data. The factors that influence gross domestic product (GDP), interest rate, foreign direct investment (FDI) and exchange rate. The method used in the research is panel Vector Error Correlation Model (PVECM). The results show that Gross Domestic Product (GDP) negatively affects the current account in the short term. The interest rate variable negatively affects the current account in the long term. The Foreign Direct Investment (FDI) variable negatively affects the current account in the long term. Furthermore, the exchange rate variable negatively affects the current account in the long term.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"181 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":"127002427","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: 2
Analysis of Rice Imports in Indonesia: AIDS approach 印度尼西亚大米进口分析:艾滋病方法
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1212
Agus Widarjono
Rice is a staple food for Indonesian households. After achieving self-sufficiency of rice in 1984, Indonesia still had to import rice because the domestic rice consumption always exceeded the domestic rice production.  This study attempts to analyze a rice import during the 1998-2014 period. The rice import was analyzed based on the main partner of Indonesian rice imports encompassing of Vietnam, Thailand, USA, Other countries. This research applied the demand system method using Almost Ideal Demand System (AIDS). The results indicate that price elasticity of rice import from Vietnam and Thailand was inelastic while from other countries, they were elastic. Based on the expenditure elasticity of rice import, rice is the normal goods for rice import from Thailand and USA. The policy simulation shows that the increase in the price of rice import leads to the decrease of rice import.  However, rice import from certain countries such as Thailand still increase. Rice is the staple food, therefore, the government must set up policy to increase domestic rice production for reducing dependency on rice imports.
大米是印尼家庭的主食。印度尼西亚在1984年实现大米自给后,由于国内大米消费量始终超过国内大米产量,因此仍然需要进口大米。本研究试图分析1998-2014年期间的大米进口。根据印尼大米进口的主要合作伙伴包括越南、泰国、美国和其他国家,对大米进口进行了分析。本研究采用了近乎理想需求系统(AIDS)的需求系统方法。结果表明,从越南和泰国进口的大米价格弹性为非弹性,而从其他国家进口的大米价格弹性为弹性。根据大米进口的支出弹性,大米是泰国和美国进口大米的正常商品。政策模拟表明,大米进口价格上涨导致大米进口减少。但是,从泰国等部分国家进口的大米仍在增加。大米是主食,因此,政府必须制定政策,增加国内大米生产,以减少对进口大米的依赖。
{"title":"Analysis of Rice Imports in Indonesia: AIDS approach","authors":"Agus Widarjono","doi":"10.14414/JEBAV.V21I2.1212","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1212","url":null,"abstract":"Rice is a staple food for Indonesian households. After achieving self-sufficiency of rice in 1984, Indonesia still had to import rice because the domestic rice consumption always exceeded the domestic rice production.  This study attempts to analyze a rice import during the 1998-2014 period. The rice import was analyzed based on the main partner of Indonesian rice imports encompassing of Vietnam, Thailand, USA, Other countries. This research applied the demand system method using Almost Ideal Demand System (AIDS). The results indicate that price elasticity of rice import from Vietnam and Thailand was inelastic while from other countries, they were elastic. Based on the expenditure elasticity of rice import, rice is the normal goods for rice import from Thailand and USA. The policy simulation shows that the increase in the price of rice import leads to the decrease of rice import.  However, rice import from certain countries such as Thailand still increase. Rice is the staple food, therefore, the government must set up policy to increase domestic rice production for reducing dependency on rice imports.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"34 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":"125484865","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: 6
University Students’ Entrepreneurial Performance 大学生创业绩效研究
Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1197
E. Sutanto, Peter J. Sigiols, Ivando Putih
Low interest of student to entrepreneurship is a pity as the global university entre­preneurial spirit students survey. To improve the students entrepreneurial perform­ance, such factors take part influencing entrepreneurial performance, such as inno­va­tiveness, risk taking, proactiveness, competitive aggresiveness, autonomy, and of course entrepreneurial mindset. This research aims to determine the effect of those variables on entrepreneurial performance of college students of management which are A accredited in Malang City, Indonesia. The samples are 374 students from five universities. The analysis technique used is the test of Goodness Fit Model and Path Coefficients test with the help of the program SmartPLS 2.0 and SPSS. The results indicate that the entrepre­neurial mindset has significant effect on innovativeness, risk taking, proactiveness, competitive aggresiveness, and autonomy. Moreover, the characteristics of innovativeness, risk taking, proactiveness, competitive aggre­sive­ness, and autonomy have significant effect on the entrepreneurial performance of college students.
全球高校大学生创业精神调查显示,大学生创业兴趣不高令人遗憾。为了提高大学生的创业绩效,创新精神、冒险精神、主动性、竞争进取精神、自主性,当然还有创业心态,这些因素都会对大学生的创业绩效产生影响。本研究旨在确定这些变量对印尼玛琅市A级管理专业大学生创业绩效的影响。样本是来自五所大学的374名学生。使用的分析技术是优度拟合模型检验和路径系数检验,借助SmartPLS 2.0和SPSS软件。结果表明:创业心态对创新能力、风险承担能力、主动性、竞争进取性和自主性有显著影响。此外,创新性、冒险性、主动性、竞争进取性和自主性对大学生创业绩效有显著影响。
{"title":"University Students’ Entrepreneurial Performance","authors":"E. Sutanto, Peter J. Sigiols, Ivando Putih","doi":"10.14414/JEBAV.V21I2.1197","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1197","url":null,"abstract":"Low interest of student to entrepreneurship is a pity as the global university entre­preneurial spirit students survey. To improve the students entrepreneurial perform­ance, such factors take part influencing entrepreneurial performance, such as inno­va­tiveness, risk taking, proactiveness, competitive aggresiveness, autonomy, and of course entrepreneurial mindset. This research aims to determine the effect of those variables on entrepreneurial performance of college students of management which are A accredited in Malang City, Indonesia. The samples are 374 students from five universities. The analysis technique used is the test of Goodness Fit Model and Path Coefficients test with the help of the program SmartPLS 2.0 and SPSS. The results indicate that the entrepre­neurial mindset has significant effect on innovativeness, risk taking, proactiveness, competitive aggresiveness, and autonomy. Moreover, the characteristics of innovativeness, risk taking, proactiveness, competitive aggre­sive­ness, and autonomy have significant effect on the entrepreneurial performance of college students.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"10 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":"126116751","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: 6
The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Interest to buy 品牌形象、消费者态度对兴趣中介的蜡染Jetis Sidoarjo购买决策的影响
Pub Date : 2018-09-27 DOI: 10.14414/jebav.v21i1.1134
M. M. Mubarok
In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, they must try one of them is to attract consumers. Therefore, they must pay attention to the image and attitude factors of the industrial owners so that consumers also have a positive attitude towards the image of their products. The purpose of this study was to determine the effect of brand image and consumer attitudes on purchasing decisions directly and indirectly mediated by intent to purchase. The population in this study were consumers of Batik Jetis Sidoarjo with a sample of 100 people taken using judgment sampling method. Data collection method uses a questionnaire. Then, the data were analyzed using path analysis with the IBM SPSS 21 program. The results showed thatbrand image has a positive and significant direct effect on purchasing decisions; (2) consumer attitudes also has a significant direct effect on purchasing decisions; (3) Brand image and consumer attitudes have a positive and significant indirect effect on purchasing decisions through intent to purchase. It is advisable for Batik Jetis Sidoarjo innovate their batik products, both from the combination of motivesand colors. They also have to improve the kiosk spatial sector and adequate facilities, and organize batik events and festivals. Increased promotion and marketing see objects classified as new, strategies for batik events to sell and demand and have their own image by visitors.
在区域经济发展的背景下,地方经济的潜力开发是一个非常重要的因素。蜡染行业的所有者面临着营销方面的问题。为了影响消费者的购买决定,他们必须尝试其中之一是吸引消费者。因此,他们必须重视工业业主的形象和态度因素,使消费者对其产品的形象也有积极的态度。本研究的目的是确定品牌形象和消费者态度对购买决策的影响直接和间接中介购买意图。本研究的人群为蜡染Jetis Sidoarjo的消费者,采用判断抽样法抽取样本100人。数据收集方法采用问卷调查法。采用IBM SPSS 21程序对数据进行路径分析。结果表明:品牌形象对购买决策有正向显著的直接影响;(2)消费者态度对购买决策也有显著的直接影响;(3)品牌形象和消费者态度通过购买意愿对购买决策具有正向显著的间接影响。建议蜡染Jetis Sidoarjo从动机和颜色的结合上创新他们的蜡染产品。他们还必须改善亭子的空间部门和足够的设施,并组织蜡染活动和节日。促销和市场营销的增加使蜡染活动的对象被归类为新的策略,以销售和需求,并在游客中拥有自己的形象。
{"title":"The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Interest to buy","authors":"M. M. Mubarok","doi":"10.14414/jebav.v21i1.1134","DOIUrl":"https://doi.org/10.14414/jebav.v21i1.1134","url":null,"abstract":"In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, they must try one of them is to attract consumers. Therefore, they must pay attention to the image and attitude factors of the industrial owners so that consumers also have a positive attitude towards the image of their products. The purpose of this study was to determine the effect of brand image and consumer attitudes on purchasing decisions directly and indirectly mediated by intent to purchase. The population in this study were consumers of Batik Jetis Sidoarjo with a sample of 100 people taken using judgment sampling method. Data collection method uses a questionnaire. Then, the data were analyzed using path analysis with the IBM SPSS 21 program. The results showed thatbrand image has a positive and significant direct effect on purchasing decisions; (2) consumer attitudes also has a significant direct effect on purchasing decisions; (3) Brand image and consumer attitudes have a positive and significant indirect effect on purchasing decisions through intent to purchase. It is advisable for Batik Jetis Sidoarjo innovate their batik products, both from the combination of motivesand colors. They also have to improve the kiosk spatial sector and adequate facilities, and organize batik events and festivals. Increased promotion and marketing see objects classified as new, strategies for batik events to sell and demand and have their own image by visitors.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"184 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":"116144595","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: 6
期刊
Journal of Economics, Business & Accountancy Ventura
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1