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SME Internationalization Intelligence Information and Knowledge on International Opportunities Zizah Che Senik; Ridzuan Md. Sham
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Small and medium enterprises (SMEs) internationalization intelligence, referring to the process of gathering information and knowledge on international opportunities, is crucial to initiate SMEs’ internationalization. The literature has stressed organizational resources, networks and information sharing as means to acquire internationalization intelligence, suggesting that the resource-based, network and social capital perspectives can be adopted to explore this issue. However, previous literature still lacks evidence on how SMEs acquire relevant intelligence, and who or what are involved with the process. To address this lack of evidence, we interviewed 54 SME owners/key personnel in the manufacturing sector to: identify sources of internationalization intelligence; examine how those sources assist SMEs to internationalize; and develop propositions on internationalization intelligence. Analyzing the data using NVivo, four themes emerged including institutions, business associates, personal efforts, and other means. The analysis suggests internationalization intelligence occurs mainly through the networks of the SME owners/key personnel, built on their firm’s resources through their internal and external information sharing activities, indicating the need of the SMEs to position themselves in their environments. These findings are developed into propositions. The study indicates multiple perspectives in conceptualizing the process of internationalization intelligence. This study advances a conceptualization of internationalization intelligence, and offers avenues for future research.

Effective Information Technology Governance Mechanisms: An Australian Study Syaiful Ali
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Growing importance of information technology (IT), as a strategic factor for organizations in achieving their objectives, have raised the concern of organizations in establishing and implementing effective IT governance. This study seeks to empirically examine the individual IT governance mechanisms that influence the overall effectiveness of IT governance. The data were obtained by using web based survey from 176 members of ISACA (Information Systems and Audit Control Association) Australia. This study examines the influences of six proposed IT governance mechanisms on the overall effectiveness of IT governance. Using Factor Analysis and Multiple Regression techniques, the current study finds significant positive relationships between the overall level of effective IT governance and the following four IT governance mechanisms: the existence of ethics/ culture of compliance in IT, corporate communication systems, an IT strategy committee, and the involvement of senior management in IT.

The Existence of Equilibrium Asset Price Under Diverse Information R. Agus Sartono
Gadjah Mada International Journal of Business Vol 7, No 3 (2005): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

We investigate the effects of diverse information on the price of risky assets in rational expectation model. The expected cash flows innovation is considered as private information where informed trader knows it. It is assumed that the high informed trader has smaller variance error regarding the cash flows innovation than the low informed trader and uninformed traders. We found that the cash flow innovation influences the demand of informed trader. The market depth is a linear function of the demand of uninformed trader and weighted average of total variance error of information. Our finding supports previous research done by Spiegel and Subrahmanyam (1992).Our model shows that the more diverse the information, the higher the lambda coefficient which means the market becomes less liquid. The models consistent with Miller (1977) who found that the bigger the gap of private information is, the less liquid the market will be. If both informed traders have the same information they will demand the same amount of risky asset and it turns out to be similar as in the Kyle (1985) model.

THE INFLUENCE OF CHANGE AGENTS ON INFORMATION TECHNOLOGY DIFFUSION IN FIRMS Hargo Utomo
Gadjah Mada International Journal of Business Vol 4, No 1 (2002): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The role of change agents in technological diffusion and innovation at firm level has been addressed in published literature mostly within the context of the developed countries. However, the involvement of change agents in the diffusion and adoption of IT-based innovations by small and medium-sized firms in the developing countries is largely unexplored. The main research questions are why and how management decisions to adopt and use IT are influenced (if any) by the interactions of key people in firms with several identified change agents. Case studies are used as the preferred approach to answer the research questions and to understand the qualitative aspects of IT diffusion at the level of the firm. The study concludes that IT diffusion in small and medium-sized firms expose mixed institutional influences. The mechanism by which change agents are involved in IT diffusion is also unique and is claimed to be different from that is generally found in other studies in this area. Some policy implications are proposed by this study.

Can Backward-looking and Forward-looking Information Debias Prospect Effect in Earnings Announcement? Jogianto Hartono; Sri Wahyuni
Gadjah Mada International Journal of Business Vol 19, No 3 (2017): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study examines the important issue of whether additional pieces of information about the earnings’ characteristics (their quantitative description and predicted earnings) can debias the prospect effect of the earnings’ announcement. The prospect effect bias can be mitigated by the availability of clear information and an integrated disclosure. Additional information that is included with the previous information will make the investors’ beliefs stronger and it will debias any psychological effects.This research confirms the prospect effect’s bias that investors react more negatively when evaluating a company’s performance after a negative earnings information disclosure rather than react positively in evaluating the performance for a positive earnings information disclosure. The results also show that when additional pieces of information, such as a quantitative description and predicted earnings are added, they can mitigate the prospect effect’s bias. Additional information of predicted earnings as forward-looking oriented information has a stronger debiasing effect than that of additional information of a quantitative description as backward-looking oriented information.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS? Tatang Ary Gumanti
Gadjah Mada International Journal of Business Vol 5, No 2 (2003): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

A Study on Customer Satisfaction across Information Search Behavior Typology Wahyuningsih Wahyuningsih; Johnny Tanamal
Gadjah Mada International Journal of Business Vol 10, No 1 (2008): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study investigates customer satisfaction based on a typology of consumer search behavior. The findings demonstrate that the type of consumer as defined by whether and how they search for information (passive, rational-active, and relational-dependent) has different level of satisfaction. Rational-active and relational-dependent consumers are found to be the dominant consumer types who actively search for information before purchasing a product and thus perceive a higher level of satisfaction than do passive consumers. The identification of satisfaction within each type of consumer provides a reason for customers to repurchase the same product, or recommend it to other people. As a result, companies will be able to achieve an increase in profitability. Recommendations for companies and future research directions are presented.

Examining Information Technology Acceptance by Individual Professionals Licen Indahwati Darsono
Gadjah Mada International Journal of Business Vol 7, No 2 (2005): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The mixed results of information technology (IT) investment have made the investigation of user acceptance of IT increasingly challenging. A growing body of research in user acceptance of IT literature has limited focus on individual professionals as target users. Therefore, this research investigates how external variables, namely individual differences and system characteristics influence lecturers as individual professionals to accept the internet technology. Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) are used as the main reference in this research. Findings of this research indicate that individual differences (computer self-efficacy, knowledge of search domain) and system characteristics (terminology, screen design, relevance) have indirect impact through perceived ease of use, perceived usefulness, and attitude on lecturers’ intention to use the internet. Specifically, computer self-efficacy and screen design have direct and indirect impact on intention. One issue concerning with the explanatory power of the proposed research model, which is based on TAM and TPB, compared to the rival model, which is called extended TAM, is also analyzed.

FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information Johnny Jermias
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Luciana Spica Almilia; Jogiyanto Hartono; . Supriyadi; Ertambang Nahartyo
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to investigate the existence of Belief Model (BAM) developed by Hogarth and Einhorn (1992) in investment decision making. Particulary, this study examined: the effects of presentation patterns, presentation orders, and information types (accounting or non-accounting information) in investment decision making. This study used laboratory experiment to test the hypotheses. Hypotheses were tested using t-test. This study showed a “judgement bias” that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.

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