Journal of Economics, Business, & Accountancy Ventura最新文献

{"title":"The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable","authors":"A. Marsudi, Rilo Pambudi","doi":"10.14414/jebav.v24i1.2066","DOIUrl":"https://doi.org/10.14414/jebav.v24i1.2066","url":null,"abstract":"This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129168232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Exponential Growth Pattern of Consumer Well-Being and Tourism Destination Attractiveness: A Study of the Digital Tourism Destination of Labuan Bajo, Indonesia","authors":"Albert Hasudungan, Eka Ardianto, Redha Widarsyah","doi":"10.14414/jebav.v24i1.2514","DOIUrl":"https://doi.org/10.14414/jebav.v24i1.2514","url":null,"abstract":"This research aims to explore the connective patterns of 7 dimensions of tourism consumer well-being (environmental altruism, spiritual attunement, inspirational mindfulness, bio-psychological aspect, entrepreneurship, social connectedness, and cultural identity) to induce more tourism growth attractiveness in visiting the digital destination of the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The study stems from a postmodern approach where the virtual world and reality are eroded in digital technology development. This study enriches that postmodern perspective by elaborating on 7 dimensions of tourism consumer welfare and the 4 V’s of digital technology innovation (volume, variety, velocity, and veracity). This study collected comments, replies, and ‘like’ expressions on YouTube from October 2016 to October 2019 from the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The researchers then analyzed through thematic analysis and social network analysis. This research confirms the polynomial growth pattern from the 7 dimensions of tourism consumer well-being. In general, the pattern goes up from environmental well-being to inspirational mindfulness. Then, it descends to biophysical well-being. It is because to have exponential growth; tourism needs to be absent temporarily. Suddenly after that, the growth goes up in terms of social and cultural well-being. The findings can benefit tourism practitioners in orchestrating their 7 dimensions of tourism consumer well-being as destination orchestrators.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116093168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Capital account liberalization and income inequality: a panel study of 28 European countries","authors":"Muhammad Taufik Radhianshah, A. Kurnia","doi":"10.14414/jebav.v24i1.2530","DOIUrl":"https://doi.org/10.14414/jebav.v24i1.2530","url":null,"abstract":"Financial globalization has evolved from domestic policy to international scope policy. One of its form is Capital account liberalization which we can observe from the declining number of restrictions among countries for cross-border financial transaction, and the increasing level of capital flow between countries. Europe cross-country financial transaction has been increasing for the last three decades and this increase happened simultaneously with the increase of income inequality as measured with Gini index. This condition gives impression that there is a positive correlation between income inequality and capital account liberalization. This research aims to study whether income inequality corresponds to the increase of capital account liberalization in 28 Europe countries. Furthermore, this research seeks to understand the role of institutional quality and financial depth as threshold variables. By employing System GMM Estimator on balanced panel data, this study finds that capital account liberalization positively correlated with income inequality and institutional quality proven to be important threshold variable. These findings emphasize the urgency for policy maker to consider institutional quality before or during the implementation of capital account liberalization.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124644086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Brand Credibility towards Words of Mouth of Fashion Brand","authors":"Shindy Shindy, E. Hariandja","doi":"10.14414/JEBAV.V23I3.2386","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2386","url":null,"abstract":"This research tries to examine the factors influencing the positive word of mouth of Indonesian’s consumer towards fashion brand. The factors studied include brand credibility and brand-self connection as independent variables, brand-self connection and brand-social connection as the mediating variables, and memorial brand experience as the moderating variable. This study is quantitative research with data collection method using the electronic questionnaires of Google forms. This study uses 300 respondents of Prada Italian brand in Indonesia and the data is analyzed using structural equation modelling. The results show that brand credibility, brand self-connection, and brand social connection have a positive effect on word of mouth. Both brand self-connection and brand social connection mediate the influence of brand credibility on word of mouth. This study suggests that by preserving the relationships with consumers as well as consumer relationships with other consumers, managers would be able to produce more positive word of mouth.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130455869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?","authors":"Diza Dianeke Budi Prabowo, Dwi Suhartini","doi":"10.14414/JEBAV.V23I3.2348","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2348","url":null,"abstract":"The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126722424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effects of Sentiment on Impulsive Buying Behavior: Evidence of COVID-19 in Indonesia","authors":"Ali Mursid","doi":"10.14414/JEBAV.V23I3.2459","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2459","url":null,"abstract":"Abstract This study aims to investigate the effects of positive and negative sentiment on impulsive buying behavior among Indonesia people based on the theory of stimulus organism response (S-O-R). First, it examines how COVID-19 information, information credibility, and scarcity affect positive sentiment and negative sentiment. Second, it verifies the influence of positive sentiment and negative sentiment on impulsive buying tendencies and impulsive buying behavior. Third, this study verifies impulsive buying tendency impacts impulsive buying behavior. Data was collected from Indonesian people living in a COVID-19 red zone with an online survey via Google form. In total, 320 respondents completed the survey and data analysis employs confirmatory factor analysis (CFA) and structural equation modelling (SEM).  The result found that COVID-19 information and information credibility have a positive effect on positive sentiment, while it has an insignificant effect on negative sentiment. Scarcity has a positive effect on negative sentiment; on the other hand, it has no significant effect on positive sentiment. Both positive sentiment and negative sentiment have positive effects on impulsive buying tendencies.  Only positive sentiment has a positive effect on impulsive buying behavior, while negative sentiment does not. Finally, impulsive buying tendencies have a positive effect on impulsive buying behavior.   AbstrakPenelitian ini bertujuan untuk menginvestigasi pengaruh positif sentimen dan negative sentimen terhadap perilaku pembelian tidak terencana masyarakat Indonesia berpijak pada teori stimulus organism response (S-O-R). Pertama, penelitian ini menguji bagaimana pengaruh informasi tentang COVID-19, kredibilitas informasi, dan kelangkaan terhadap sentimen positif dan sentimen negatif. Kedua, memverifikasi pengaruh sentimen positif dan sentimen negatif terhadap kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Ketiga, memverifikasi pengaruh kecenderungan untuk melakukan pembelian tidak terencana dan perilaku pembelian tidak terencana. Pengumpulan data penelitian ini dilakukan terhadap orang-orang Indonesia yang tingga di zona merah COVID-19 melalui survey online dengan Google form. Secara total ada 320 responden berpartisipasi dalam survey ini, kemudian data dianalisis menggunakan analisis confirmatory (CFA) dan struktural equation modeling (SEM). Hasilnya menunjuukan bahwa informasi tentang COVID-19 dan kredibilitas informasi mempunyai pengaruh positif terhadap sentimen positif, tetapi tidak mempunyai pengaruh yang signifikan terhadap sentimen negatif. Kelangkaan mempunyai pengaruh positif terhadap sentimen negatif, sebaliknya tidak mempunyai pengaruh yang signifikan terhadap sentimen positif. Baik sentimen positif maupun sentimen negatif mempunyai pengaruh positif terhadap kecenderungan untuk melakukan pembelian tidak terencana. Hanya, sentimen positif yang mempunyai pengaruh positif terhadap perila","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"199 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124460982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Pay Later Payment System on Online Shopping in Indonesia","authors":"Y. Pratika, S. Salahudin, D. Riyanto, T. Ambarwati","doi":"10.14414/JEBAV.V23I3.2343","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2343","url":null,"abstract":"Due to the technology development, the digital payment is becoming more attractive to consumers. This type of payments provides an easy way for consumers to meet their needs. Pay later is currently one of the most attractive digital payments in Indonesia. This system, which is similar to credit card, allows consumers to buy products or services with the possibility to pay them later. This study aims to examine the pay later system and the consequences of applying it in Indonesian market. This study used a qualitative approach using online news content analysis to understand the issue of pay later. The software used in this study is Nvivo plus 12 by utilizing the word similarity, cluster analysis and matrix coding functions. The results show that pay later has a correlation with credit due to the system allows consumers to pay in installments. In addition, this pay later provides a possibility of impulsive buying for consumers. However, this study is limited to analysis based on online news data. It suggests that future studies combine online news with interviews or observation or many others documents to get a more comprehensive result.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134239395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study)","authors":"Eha Nugraha, Veranda Aga Refmasari, Alif Ilham Akbar Fatriansyah","doi":"10.14414/JEBAV.V23I3.2481","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2481","url":null,"abstract":"This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122316741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Online Shopping Behavior of Indonesian Generation X","authors":"I. Yoga, Ni Putu Silka Triami","doi":"10.14414/JEBAV.V23I3.2455","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2455","url":null,"abstract":"E-commerce is one of the information technologies that influence consumer behavior. Generation X is characterized by a higher internet adoption rate than the previous generation. As digital immigrants, this generation behavior toward using e-commerce is an interesting phenomenon to be studied. Thus, this study aims to examine the acceptance and use of e-commerce among Generation X using Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) theory. The research sample was 369 Generation X respondents in Indonesia who used e-commerce and were selected using purposive sampling. The questionnaires were distributed online and then analyzed using structural equation modeling. The findings showed that Generation X acceptance towards e-commerce were influenced by performance expectancy, hedonic motivation, habit, price value, and behavior intention. In contrast, effort expectancy, facilitating condition, and social influences) were not found to be the predictor that influenced Generation X to use e-commerce. This paper offers valuable insights for e-commerce founders in the development and refinement of e-commerce platforms.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116538793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Customers’ Incivility and Work stress on Job Satisfaction through Burnout","authors":"Ribut Prasetyo, D. Purwandari, T. Syah","doi":"10.14414/JEBAV.V23I3.2309","DOIUrl":"https://doi.org/10.14414/JEBAV.V23I3.2309","url":null,"abstract":"The need for public services is currently increasing both in quantity and quality. In public service, employees need high job satisfaction because if they are satisfied with their work, they will be happy to do their duties and obligations to provide good service. Employee job satisfaction is influenced by several factors both from within and from the environment. This study aimed to examine the effect of customers Incivility and work stress on job satisfaction through burnout. This research was conducted on 191 respondents in the office of the Unit of Investment and One-Stop Services in the Kelurahan in DKI Jakarta Province. The survey was conducted by distributing questionnaires to 191 front office officers working in public service offices. The data were analyzed using the SEM (Structural Equation Modeling) analysis technique using Lisrel. The results of the study found that customers Incivility and work stress have a positive and significant effect on burnout. Furthermore, burnout has a negative and significant effect on job satisfaction. This study implies the importance of local government to pay attention to employee burnout aspects in increasing job satisfaction and front office employee performance.","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131024722","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}