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INDONESIA
Indonesian Journal of Economics and Bussiness
Published by Universitas Padjadjaran
ISSN : 2089919X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economics and Business (IJEB) adalah Jurnal Ilmiah yang diterbitkan tiga kali dalam satu tahun (April, Agustus, Desember). Indonesian Journal of Economics and Business menerbitkan tulisan hasil penelitian asli yang berhubungan dengan penelitian dalam bidang ekonomi dan bisnis, meliputi cakupan topik tulisan yang luas dalam bidang pengetahuan: ekonomi, manajemen dan bisnis.
Arjuna Subject : -
Articles 48 Documents
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PENGARUH FAKTOR-FAKTOR EKONOMI MAKRO TERHADAP RETURN SAHAM DI PASAR MODAL INDONESIA DENGAN PENDEKATAN ARBITRAGE PRICING THEORY PERIODE TAHUN 2008-2010 Wawan Ichwanudin
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The most common problem with investing in the stock market is the uncertainty of the stock prices. In order to minimize this uncertainty, financial experts have developed various models, one of which is the Arbitrage Pricing Theory (APT). This theory can be used to predict the expected return.The purpose of this study is to formulate an APT model in Indonesia. Pre-specified macroeconomic factor approach is used to formulate this APT model. The determined macroeconomic factors include inflation, SBI interest rate, money supply, exchange rate, and oil price. The sample of this study is a number of stocks that meet certain criteria. This study took place from 2008 to 2010.This study uses secondary data and two-stage regression analysis method. The APT model result from second step regression with backward regression approach by f-test and t-test. Based on the data analysis, it can be concluded that inflation risk, exchange rate risk and surprise oil price risk are risk factors in the Indonesian Stock Exchange. This study produces an APT model that consists of three factors: inflation, Rupiah exchange rate to US Dollar, and oil price.
PENGARUH DESENTRALISASI TERHADAP ADAPTASI, KETERLIBATAN DAN AKSEPTANSI DALAM IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN INOVATIF DAN DAMPAKNYA TERHADAP KEPUASAN PENGGUNA DAN KINERJA ORGANISASI (Studi Pada Perusahaan Tekstil dan Garmen) Meifida Ilyas
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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Abstract

At this time, the use of traditional management accounting techniques such as traditional product costing is not meeting user needs with a variety of reasons (Askarany, 2007). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In contrast the implementation of innovative management accounting techniques such as ABC, Target Costing, JIT, and others believed to be a strategy to encourage the provision of capabilities to reduce cost and improve product quality, process flexibility, and build relationships "supplier-customer" and ultimately improve performance (Mia dan Lanita, 2008).The purpose of this study is to examine influence of the decentralization, adaptation, user’s involvement on innovation  management accounting  system implementation and its impact on users satisfaction and organization performance conducted among Textile and Garment  manufacturing companies in West Java, DKI Jakarta, and Banten provinces. This research used descriptive survey and explained survey method. The data used of this study are primary data collected through questionneres. The respondent of this study involved production manager Textile and Garment companies who implemented the innovative management accounting.. This study used the Structural Equation Model with Partial Least Squares software package to test  the 5 hypothesis.Based on data collected from the company production manager of textile and garment, this study shows that decentralization significantly affect the acceptance of innovative management accounting implementation through the involvement of users when the system is implemented. Acceptance of management accounting systems implementation improved user satisfaction and organizational performance.
PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP Anastasia Susty Ambarriani
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The objective of the research are to find out empirical evidence to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals effect manager’s knowledge.The population of the research are hospital’s management team. Using stratified simple random sampling method, This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java. This research employed Partial Least Square (PLS) to study the impact of manager’s knowledge on manager’s style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitalsThis research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. This research also found that the relation among those variables are not imply to diagosis-related group implementation. Further, this research found no significant differences in the distribution of those variables between private and public hospitals.The conclusions of the research are; (1)manager’s knowledge in management accounting are not adequate to push hospital’s manager team in using management accounting information in interavtive style; (2) if hospital manager’s management accounting knowledge are good, they would use management accounting information in interactive style. Interactive style in using manafement accounting information system means managers would employ management accounting information system as learning tool for continous improvement within organization, problem solving and formulating strategy that aim to organisation’s misssion and vission achievement; (3) if hospital manager’s use interactive style in using management accounting information, organtation’s would employ activity-based management; (4) Dignosis-related group payment system couldn’t be running well, if there is lack of adequate management accounting information system.
PENGARUH AUDIT SEKTOR PUBLIK, KOMPETENSI APARATUR PEMERINTAH DAERAH, PROFESIONALISME APARAT PENGAWASAN INTERN PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) SERTA IMPLIKASINYA PADA AKUNTABILITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) Leny Nofianti
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The research was intended to examine: 1) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward implementation Good Government Governance/GGG. 2) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward performance of Local government accountability. 3) the influence of application of Good Government Governance/GGG toward Local Governmentperformance accountability. The research methods used in this research was the explanatory research. Sampling techniquesused was Proportionate Stratified Cluster Random Sampling. The samples obtained in this research was 57 Local Government Unit Agencies (SKPD). The primary data were collected by questionaires, the Reports of the Evaluation (LHE) on Performance Accountability in The Unit Of Local Infrastructure Of Riau Province were used for secondary data. Validity and reliability of the questionnaire was tested first before testing hypotheses was performed. The analysis technique used in this research was a Structural Equation Modelling (SEM) or variance-based component that was made famous by Partial Least Squares (PLS). Based on the results of data analysis and discussion, it was obtained the following research findings: 1) The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the implementation of Good Government Governance/GGG. 2)The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the Local Government accountability performance significantly. 3) The significance level of 5% can be inferred application of Good Government Governance/GGG significantly effect to the Local Government accountability performance.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN,INFORMASI AKUNTANSI MANAJEMEN DANPELAYANAN SISTEM INFORMASI TERHADAP INTENSITAS PENGGUNAAN DAN KEPUASAN PENGGUNASERTA DAMPAKNYA TERHADAP KINERJA PENGAMBILAN KEPUTUSANMANAJEMEN OPERASIONAL (Survei pa Heni Nurani Hartikayanti
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Abstract

       The type of research used in this research is descriptive verificative and explanatory survey. The sampling technique used was simple random sampling in 22 hospitals PPK-BLU. The number of respondents who returned questionnaires is  408 respondents. Technique of data collecting is done by using questionnaires and interviews. Analysis of the data used is Path Analysis with Lisrell 8.70.        The results of this study revealed: 1) There is a fairly close relationship with the positive direction between the quality of management accounting information systems, management accounting information quality and service quality of  information system, 2) The quality of accounting information systems management, management accounting information quality and service quality of  information system have a significant effect, either simultaneously and partially on the intentions to  use of information systems; 3) The quality of accounting information systems management, management accounting information quality and service quality of  information system have a significant effect, either simultaneously and partially on the users satisfaction of information systems; 4) There is fairly close relationship  between the intentions to  use of the information system and users satisfactionof information systems; 5) Intentions to use of information systems and users satisfaction information system have a significant effect, either simultaneously or partially on performance operational management decision-making.
PENGARUH KINERJA KERELASIAN PELANGGAN DAN SISTEM PENYAMPAIAN JASA TERHADAP NILAI PELANGGAN SERTA DAMPAKNYA PADA KEPERCAYAAN PELANGGAN DAN REPUTASI PERUSAHAAN (Survey pada Pelanggan Telepon Seluler di Bandung) Bambang Fajarisman
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Abstract

This survey investigated  the influence of performance  of customer relationship and service delivery system on customer value and it’s impacts on customer trust and corporate reputation. The most aspect of life will be changed quickly and unpredictible. The modern people in the world  need supporting facilities for mobility communication and information access. According to that situation and condition, celluer indstry is the important infrastucture for facilitation  the  dinamic people need. The high competition in celluler industry give negative impact to operators e.g churn customer. In case, all operators give the product and service through developing the customer relationship for along time with the excellent delivery service system, so that will be produced superior value customer and strong customer trust and than finally, the best corporate reputation.The respondens  is consist of celluler customers in Bandung.The result is dianalyzed by frequently distribution analyzed  for describing  the performance of customer relationship and service delivery system, and  than by structural equation modelling for measuring the influence of customer relationship and service delivery system to corporate reputation through customer value anda customer trust.Finally, the customer ralationship influence corporate reputation significanly, but service delivery system did’nt give a better result.
PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESIALISASI AUDITOR DI BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (SURVEY PADA AKUNTAN PUBLIK YANG TERDAFTAR DI BAPEPAM-LK) R. Wedi Rusmwan Kusumah
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The subjects of this research were 82 auditors who works in 41 Public Accountant Firms in Indonesia. The research used primary data collected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partners and the emittent group which consisted of accounting and finance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS).The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor’s Industry Specialization, and Personal Characteristics; (2) Public Accountant Independence, Auditor’s industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously and partially; and (3) Public Accountant Independence, Auditor’s industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee’s Trust level both simultaneously and partially.The result of this research showed that the decline of auditee's trust level on the service rendered by Public Accountant caused by the decreasing audit quality of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have bad personal characteristics. Therefore, the Public Accountant became unindependent in carrying out the service, and, in the end, it lead to the decline of auditee's trust level.The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and audit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four Public Accountant Firm did more violation than the Big Four in Indonesia.
KOMPETENSI INTI DAN STRATEGI BAURAN PEMASARAN DALAM MENINGKATKAN KEUNGGULAN BERSAING SERTA DAMPAKNYA TERHADAP KINERJA PEMASARAN DAN PROFITABILITAS PADA PERUSAHAAN JASA TELEKOMUNIKASI Endang Chumaidiyah
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The research aims at  examining the influence  of core competencies and marketing mix strategy toward competitive advantage and their impact on marketing performance and profitability in the telecommunication service companies.The frame of research  focuses  on the company's core competencies  and marketing mix strategy which comprise of two  main factors that assumingly have potentials to increase  company’s competitive advantage. The research method  used is descriptive research and verification. The survey was conducted  on the telecommunication  service companies headquartered  in  Jakarta  and Bandung, taking sample of 84 companies  as respondents.  The method of analysis used is path analysis.The research  show that  the core competencies and marketing mix strategy  have influence both  simultaneously and partially as well as both directly and indirectly on profitability through competitive advantage and marketing performance. The research findings shows  that the core competencies and  marketing mix strategy have significant role to increase the competitive advantage, and furthermore influencing the marketing performance and the profitability of the companies
KEUNGGULAN BERSAING MELALUI INOVASI BISNIS SEBUAH DESAIN : KREATIVITAS ORGANISASI, KOMPETENSI KEWIRAUSAHAAN DAN ORIENTASI PASAR Reniati Reniati
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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The purpose of this study is to get considerable study the influence of organizational creativity, entrepreneurial competence, market orientation on business innovation, and its impact on competitive advantage in small and medium sized Coastal Batik industry. The method used by the survey method, which is done through descriptive and eksplanatory survey. The unit of analysis of this study is a company with a number of observation units 164 companies, consisting of employers, employees and customers, the total number of respondents is 820 people. To test the hypothesis of the study used statistical multivariate statistical  and the SEM test. As for the processing of data using the program LISREL 8:50.The study's findings: SME’s Coastal Batik can be categorized into 4 quadran there are  the orientation of the art,  orientation of superior, orientation of traditional and  orientation of pragmatic. SME’s Coastal Batik dominant is a traditional orientation and focus on the resource-based production oriented and not lead to a market based. Conclusion:The creativity organization, the competence of entrepreneurship, market orientation have positive and significant both  simultaneous and partial to business innovation and have impact to competitive advantage.
ORIENTASI PASAR DAN INOVASI ORGANISASI DALAM MENINGKATKAN PANGSA PASAR SERTA IMPLIKASINYA PADA PROFITABILITAS (Survei pada Usaha Kecil Menengah/UKM Industri Kerajinan di Kalimantan Tengah) Hartelina Hartelina
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Abstract

The purpose of is this research is to analyze result; (1) market orientation and innovation in organizations, market share, and SMEs profitability (2) the relationship of market orientation and organizational innovation, (3) the influence of market orientation and organizational innovation to the market share either simultaneously or partial, (4) the influence of market orientation and organizational innovation through the market share to the  profitability on Small and Medium Enterprises (SMEs), partially and simultaneously.This type of research is descriptive and verification. The unit of analysis is the SME handicraft industry with the target population is the SMEs handicraft industry in Central Kalimantan. Sample is 250 from 1650 SMEs Data were analyzed using structural equation model (SEM), given the model is composed of a number of causal relationships between latent variables.The results of this research has relevance in explaining conformity between variables. Its results are: market orientation, organizational innovation, market share and profitability SMEs handicraft industry in Central Kalimantan is on the category not optimal yet. Market orientation and organizational innovation have positive and significant influence, simultaneously and partially to market share, where organizational innovation influence is more dominant. Market orientation, organizational innovation and market share have positive and significant influence to profitability simultaneously and partially, where partially, the influence of market share to profitability is stronger.

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