Publisher: STIE Perbanas Surabaya   (Total: 3 journals)   [Sort alphabetically]

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J. of Economics, Business, & Accountancy Ventura     Open Access   (Followers: 2)
J. of Business and Banking     Open Access  
Indonesian Accounting Review     Open Access  
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Journal of Business and Banking
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2303-3460 - ISSN (Online) 2088-7841
Published by STIE Perbanas Surabaya Homepage  [3 journals]
  • Building business strategies through entrepreneurship competence and
           product innovation to improve performance (study on PKK women from
           Banjarsari Surakarta, Central Java, Indonesia)

    • Authors: Hariyanti Hariyanti, Nuryati Nuryati
      First page: 183
      Abstract: The purpose of this study was to determine and empirically test the relationship/impact between entrepreneurial competence and product innovation on performance through business strategies, among PKK women, Banjarsari District, Surakarta City, Central Java, Indonesia. The sample of this research is PKK women who have a business or side business in Banjarsari, Surakarta, Central Java, Indonesia as many as 100 respondents, using purposive random sampling technique. Analysis of the data used: test instruments: Validity and Reliability, Linearity Test, t-test, F-test, Coefficient of Determination Test (R2), Path Analysis test and Correlation Analysis test. The results of individual/partial data analysis of product innovation variables and entrepreneurial competence as well as business strategies have a positive and significant effect on performance. Entrepreneurial competence and product innovation have a positive and significant effect on business strategy partially. The variables of entrepreneurial competence, product innovation and business strategy are able to contribute to improving performance by 78.22%, the rest is explained by other variables outside the model in this study, such as entrepreneurial orientation, environment, competitive advantage and others. According to path analysis, it is found that business strategy is able and better to mediate the effect of entrepreneurial competence and product innovation on performance. To improve performance through business strategies, it is more effective if by increasing product innovation, then entrepreneurial competence. 
      PubDate: 2022-01-17
      DOI: 10.14414/jbb.v11i2.2723
      Issue No: Vol. 11, No. 2 (2022)
  • Does Super Deduction R&D Financial Policy in the pandemic covid-19
           create a super reaction'

    • Authors: Cahyani Tunggal Sari, Eni Puji Estuti, Ariyani Indriastuti
      First page: 201
      Abstract: ABSTRACTThis research is motivated by the announcement of the Super Deduction R&D Financial Policy (PMK 153/2020) issued by the Indonesian government during the Covid-19 pandemic in 2020. The purpose of this study is to test and empirically prove the presence or absence of abnormal returns on the day around the announcement, before and after the announcement, and also optimal portfolio of pharmaceutical and health sector stocks during the observation time around the announcement of the R&D Super Deduction R&D Financial Policy. This research is a quantitative research with event study that uses hypothesis testing from one sample t-test and paired sample t-test. The results showed that there was 1 day of observation which indicated an abnormal return around the announcement day. Overall, before and before being announced based on the results of the paired sample t-test, it did not show any abnormal returns. The highest optimal portfolio analysis is on stock of Darya Varia Laboratoria company which have a weighting of 40.86% and there are two stocks that are not optimal, Kalbe Farma and Tempo Scan Pacific. Thus, this study shows that there is a reaction of market participants to pharmaceutical and health stocks on the announcement even though the reaction is very small. Based on the result, there is a need for information related to research and development activities of pharmaceutical and health companies for investors if they want to improve their stock performance. 
      PubDate: 2022-01-17
      DOI: 10.14414/jbb.v11i2.2711
      Issue No: Vol. 11, No. 2 (2022)
  • The influence of perceived environmental friendly-office program
           regulation and public service motivation on pro-environmental behavior of
           civil servants with OCBE as intervening variable

    • Authors: Bayu Nugroho, Widhi Setyowati, Taufiq Andre Setiyono
      First page: 213
      Abstract: Environmental problems such as air pollution, global warming and water scarcity pose a threat to environmental sustainability. One of the causes is the administration of public services. To reduce environmental damage, public organizations must support the implementation of activities that are more environmentally friendly and their employees must display pro-environmental behavior. The research was expected to contribute practical ideas in the form of optimal implementation of environmentally friendly office programs, and theoretical contributions because there were still few researches on pro-environmental behavior of public employees. The study examined the influence of Perceptions of Regulations on the Implementation of Environmentally Friendly Office Programs and Public Service Motivation on the Pro-Environmental Behavior of Civil Servants through Organization Citizenship Behavior Toward Environment (OCBE) as Intervening Variables. The research sample was West Semarang KPP Pratama employees who had implemented an environmentally friendly program. The theoretical basis was TPB (Theory of Planned Behavior) which had been widely used to test pro-environmental behavior. The results showed that the perception of regulation had no significant effect on pro-environmental behavior. Meanwhile, Public Service Motivation and OCBE had a significant influence. Then OCBE mediated the perception of regulation with pro-environmental behavior  fully, and public service motivation partially mediated pro-environmental behavior partially.
      PubDate: 2022-01-17
      DOI: 10.14414/jbb.v11i2.2776
      Issue No: Vol. 11, No. 2 (2022)
  • Kemampuan dan Kepemimpin Antarinformasional dalam Mempengaruhi Kinerja
           Karyawan melalui Komitmen Organisasional dan Motivasi

    • Authors: Indro Kirono, Sukaris Sukaris, Abi Hanif Dzulquarnain, Abdurrahman Faris Indriya Himawan, Anita Akhiruddin
      First page: 231
      Abstract: Penelitian ini bertujuan untuk mengetahui hubungan antara kemampuan karyawan dan kepemimpinan melalui komitmen dan motivasi terhadap kinerja karyawan pada PT. X yang bergerak di bidang logistik. Hasil penelitian menunjukkan bahwa model yang menempatkan komitmen organisasi sebagai konstruk terbukti lebih baik daripada model yang mengukur komitmen organisasi sebagai komitmen multikonstruk afektif, komitmen berkelanjutan, dan komitmen normatif. Hasil analisis data menunjukkan bahwa dimensi komitmen sangat berkorelasi satu sama lain, sehingga residu yang dihasilkan saling berkorelasi. Berdasarkan uji koefisien jalur pada model modifikasi yaitu menempatkan komitmen sebagai konstruk, maka dapat dikatakan sebagai berikut: Transformasi yang berpengaruh positif signifikan terhadap komitmen organisasi. Kepemimpinan transformasional berpengaruh signifikan terhadap motivasi kerja karyawan, komitmen organisasi terbukti berpengaruh positif signifikan terhadap motivasi kerja karyawan, motivasi kerja terbukti berpengaruh positif signifikan terhadap kinerja karyawan. Kemampuan karyawan terbukti berpengaruh positif signifikan terhadap kinerja karyawan.
      PubDate: 2022-01-27
      DOI: 10.14414/jbb.v11i2.2745
      Issue No: Vol. 11, No. 2 (2022)
  • Pembelian Impulsif pada E-Commerce Shopee (Studi pada Konsumen Shopee di
           Jakarta Selatan)

    • Authors: Simon Tumanggor, Prasetyo Hadi, Rosali Sembiring
      First page: 251
      Abstract: Competition in the e-commerce world is growing and fierce. Every time e-commerce give offers and offers to interst consumer. So, consumer choose a place to shop especially Shopee Indonesia. The purpose of this study is to know and analysis the effect of sales promotion, product quality and electronic word of mouth on impulsif buying. The object is e-commerce Shopee. This study used quantitative data with primary data source. This research using purposive sampling technique and choose 75 respondents based on criteria that have been determined and do analysis using aplication SmartPLS. Based on result, sales promotion have no significant effect on impulsif buying with value of significant is 1,994. From another result of product quality and electronic word of mouth have significant effect on impulsif buying with value of significant is 2,475 and 3,679. So, e-commerce Shopee must take advantage of product quality and electronic word of mouth to compete to another e-commerce company.
      PubDate: 2022-03-01
      DOI: 10.14414/jbb.v11i2.2733
      Issue No: Vol. 11, No. 2 (2022)
  • Hubungan Kompensasi CEO terhadap Manajemen Laba: Apakah kondisi Pandemi
           Covid-19 ikut mempengaruhi'

    • Authors: Yulius Jogi Christiawan, Elizabeth Jessica, Vania Nanda Djaja
      First page: 271
      Abstract: Hubungan kompensasi CEO dan manajemen laba telah lama menjadi kajian penelitian sejak penelitian yang dilakukan Healy pada tahun 1985. Dalam perkembangannya, terdapat banyak kondisi yang dapat mempengaruhi hubungan tersebut. Salah satu kondisi yang diduga ikut mempengaruhi adalah kondisi pandemi Covid-19. Kondisi pandemi Covid-19 memiliki dampak terhadap turunnya perekonomian yang selanjutnya bisa mempengaruhi target laba perusahaan. Laba yang tidak mencapai target, bisa mendorong CEO untuk melakukan manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh kondisi pandemi Covid-19 terhadap hubungan antara kompensasi CEO dengan manajemen laba. Manajemen laba diukur menggunakan proksi discretionary accrual dengan Modified Jones Model. Penelitian dilakukan pada 217 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2020. Teknis analisis data menggunakan regresi data panel dengan program GRETL. Penelitian ini berhasil membuktikan bahwa semakin bear kompensasi yang diterima CEO semakin rendah tingkat keberanian CEO melakukan manajemen laba. Namun, pada saat kondisi pandemi Covid-19, hubungan ini menjadi melemah yang artinya CEO yang awalnya tidak berani melakukan manajemen laba menjadi semakin berani untuk melakukan manajemen laba. Hasil penelitian ini diharapkan dapat membantu pemegang saham dalam memutuskan pemberian kompensasi kepada CEO di tengah situasi pandemi.
      PubDate: 2022-02-14
      DOI: 10.14414/jbb.v11i2.2834
      Issue No: Vol. 11, No. 2 (2022)
  • Factors influencing the adoption with mediation role of intention to use
           Mandiri Mobile Banking Surabaya

    • Authors: Dimaz Brahmantyo Hari Pratama Putra, Basuki Rachmat
      First page: 287
      Abstract: Aims of this study are to determine the effect of the independent variables, namely perceived usefulness, perceived ease of use, perceived Trust, Social Influence, perceived Risk, and Perceived Security on the dependent variable, namely Adoption, with the Mediation Role of Intentions to Use Mobile Banking of Bank Mandiri Customers in Surabaya. This research is a quantitative one with survey approach within samples of 180 people. The respondents came from Bank Mandiri customers in Surabaya who have used Mobile Banking services. The data analysis technique used to prove the hypothesis is using the structural equation model method with the Smart-PLS program. The results showed that each of Perceived Usefulness, Perceived Ease of Use, Perceived Trust, Social Influence, Perceived Risk, and Perceived Security had a significant effect on Intention to Use. Meanwhile, Intention to Use has a significant effect on Adoption. Each independent variables, namely Perceived Usefulness, Perceived Ease of Use, Perceived Trust, Social Influence, Perceived Risk, and Perceived Security toward Adoption is mediated by Intention to Use.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel independen yaitu perceived usefulness, perceived ease of use, perceived Trust, Social Influence, perceived Risk, dan Perceived Security terhadap variabel dependen yaitu Adoption, dengan Mediation Role of Intentions to Gunakan Mobile Banking Nasabah Bank Mandiri di Surabaya. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan survey dengan sampel sebanyak 180 orang. Responden berasal dari nasabah Bank Mandiri di Surabaya yang pernah menggunakan layanan Mobile Banking. Teknik analisis data yang digunakan untuk membuktikan hipotesis menggunakan metode model persamaan struktural dengan program Smart-PLS. Hasil penelitian menunjukkan bahwa masing-masing Perceived Usefulness, Perceived Ease of Use, Perceived Trust, Social Influence, Perceived Risk, dan Perceived Security berpengaruh signifikan terhadap Intention to Use. Sedangkan Intention to Use berpengaruh signifikan terhadap Adopsi. Masing-masing variabel independen yaitu Perceived Usefulness, Perceived Ease of Use, Perceived Trust, Social Influence, Perceived Risk, dan Perceived Security terhadap Adoption dimediasi oleh Intention to Use.
      PubDate: 2022-01-17
      DOI: 10.14414/jbb.v11i2.2795
      Issue No: Vol. 11, No. 2 (2022)
  • Pengaruh Model Bisnis Canvasing terhadap Risiko pada Industri Fintech P2P
           Lending Indonesia

    • Authors: Mohammad Fahmi Arkanuddin, Bernardus Yuliarto Nugroho, Chandra Wijaya
      First page: 307
      Abstract: This quantitative study aims to analyze the significant effect of the application of the canvasing business model on risk. Data analysis was carried out using structural equation modeling (SEM) on 100 respondents through the distribution of questionnaires. In addition, interviews were conducted with several P2P lending fintech stakeholders to obtain an in-depth analysis of the problem. The results showed that the canvasing business model variable had a significant effect on risk with an estimate of 0.871. The P2P lending fintech industry has an inherent risk, namely credit risk and there are 7 (seven) components of the canvasing business model (CBM) that have a correlation to credit risk and the risk of the COVID-19 pandemic. Credit risk, due to NPL caused by unbanked and underserved, can be mitigated by implementing the CBM components and the customer segments. Fraudster, can be mitigated by the application of customer segments and keys of partnership. Over debt, can be mitigated by the application of a key of partnership, meanwhile, the risk of pandemic-covid 19, is one type of risk that is added for research in addition to 8 (eight) types of risk, which can be mitigated by implementing one component or element of CBM. CBM is a channel, by utilizing e-channels, through the use and use of mobile applications.   
      PubDate: 2022-03-04
      DOI: 10.14414/jbb.v11i2.2845
      Issue No: Vol. 11, No. 2 (2022)
  • Peran Locus of Control pada Pengujian Model Perencanaan Dana Pensiun
           Karyawan Sektor Swasta di Surabaya

    • Authors: Ismawati Ismawati, Rr. Iramani
      First page: 325
      Abstract: ABSTRACTThis study investigates factors that influence retirement planning by examining the relationship between financial literacy, locus of control, materialism, future orientation and saving orientation. This was studied using a questionnaire on 128 private sector employees in Surabaya using PLS as a data analysis technique. The results of the study indicated that locus of control, future orientation and saving orientation have an effect on retirement planning. Another result is financial literacy having an insignificant positive effect on retirement planning and external locus of control mediating the effect of financial literacy on pension planning behavior. Materialism has no effect on retirement planning. Future orientation has a positive effect on retirement planning and saving orientation is able to mediate the effect of future orientation on retirement planning. The implication of the research results is that if an individual has a better future orientation and saving orientation, the better the retirement plan will be. Another implication is that an individual who has high financial literacy must be accompanied by good self-control in order to be able to plan his retirement wisely. The results can be a useful reference for organizations to develop retirement planning in the context of a developed city such as SurabayaABSTRAkStudi ini menyelidiki faktor-faktor yang mempengaruhi perencanaan dana pensiun dengan menguji hubungan literasi keuangan, locus of control, materialisme, orientasi masa depan dan orientasi menabung. Penelitian ini dikaji menggunakan kuesioner pada 128 karyawan sektor swasta di Surabaya dengan menggunakan PLS sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa locus of control, orientasi masa depan dan orientasi menabung berpengaruh terhadap perencanaan dana pensiun. Temuan lain dalam penelitian ini menghasilkan literasi keuangan berpengaruh positif tidak signifikan terhadap perencanaan dana pensiun dan locus of control external memediasi pengaruh literasi keuangan terhadap perilaku perencanaan dana pensiun. Materialisme tidak berpengaruh terhadap perencanaan dana pensiun. Orientasi masa depan berpengaruh positif terhadap perencanaan dana pensiun serta orientasi menabung mampu memediasi pengaruh orientasi masa depan terhadap perencanaan dana pensiun. Implikasi hasil penelitian adalah semakin baik orientasi masa depan dan orientasi menabung yang dimiliki individu maka akan semakin baik pula perencanaan dana pensiun. Implikasi lainnya adalah seorang invidu yang memiliki literasi keuangan yang tinggi harus diiringi dengan pengendalian diri yang baik agar mampu merencanakan pensiun dengan bijak. Hasil penemuan bisa menjadi referensi yang berguna bagi organisasi untuk mengembangkan perencanaan dana pensiun dalam konteks kota maju seperti SurabayaKeywords: financial literacy, locus of control, materialism, future orientation, saving orientation and retirement planning
      PubDate: 2022-03-30
      DOI: 10.14414/jbb.v11i2.2890
      Issue No: Vol. 11, No. 2 (2022)
  • Analisis perilaku mahasiswa terhadap pemanfaatan mobile commerce

    • Authors: Mukhammad Idrus, Samirah Dunakhir
      Pages: 347 - 358
      Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh dimensi perilaku mahasiswa sebagai konsumen, yang meliputi kepercayaan, keamanan dan kemudahan, terhadap minat menggunakan mobile commerce bagi mahasiswa akuntansi. Penelitian ini mengambil responden terdiri dari 43 mahasiswa aktif pada Program Studi Akuntansi Univeristas Negeri Makassar yang dipilih dengan menggunakan metode purposive sampling. Mahasiswa yang dipilih adalah mahasiswa yang telah memprogramkan mata kuliah pengantar pemasaran. Data dikumpulkan melalui kuesioner yang selanjutnya diolah menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan mahasiswa atas aplikasi dan kemudahan menggunakan aplikasi berpengaruh positif terhadap minat mahasiswa menggunakan mobile commerce. Akan tetapi, faktor keamanan rupanya belum menjadi prioritas utama bagi mahasiswa dalam memilih dan menggunakan aplikasi mobile commerce. Meskipun salah satu variabel ditemukan tidak mempengaruhi minat menggunakan Mobile Commerce, namun secara simultan tingkat kepercayaan, keamanan dan kemudahan berpengaruh terhadap Minat Menggunakan Mobile Commerce. Secara keseluruhan, dapat disimpulkan bahwa pemanfaatan mobile commerce oleh mahasiswa ditentukan oleh kepercayaan mahasiswa terhadap suatu aplikasi, beserta keamanan dan kemudahan penggunaan aplikasi tersebut.
      PubDate: 2022-04-26
      DOI: 10.14414/jbb.v11i2.2862
      Issue No: Vol. 11, No. 2 (2022)
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