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JURNAL ECONOMIA

economia
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Published by Universitas Negeri Yogyakarta

ISSN : 18582648 EISSN : 24601152 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance

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Articles 7 Documents

Search results for , issue "Vol 14, No 1: April 2018" : 7 Documents clear

The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio Cahyadi, Rino Tam; Purwanti, Lilik; Mardiati, Endang
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratioAbstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio

Implementation of Heavy Damaged Regional Property Disposal in Mataram City Government Martina, Putu Wawan; Herwanti, Titiek; Hermanto, Hermanto
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Implementation of Heavy Damaged Regional Property Disposal in Mataram City Government. This study aimed to determine and analyse the disposal process of Regional Property or known as Barang Milik Daerah (BMD), which were heavily damaged, in Mataram City Government in accordance to Ministry of Home Affairs Regulation Number 19 Year 2016. The new regulation regarding the disposal process of BMD changed the required procedures, compared to the previous regulations. This study found that the disposal process of heavily damaged BMD in the Mataram City Government was centered on the BPKAD Kota Mataram as the leading sector of BMD management. The main obstacle of disposal process is incomplete documents and physical vagueness of goods proposed to be disposed. These problems were caused by several things; the grant process in the past which were not accompanied by proper documents, unreliable supervision for heavily damaged BMD, frequent changes of SKPD office site, unskilled human resources, and the lack of a Standard Operational Procedure (SOP) for disposal process. Keywords: Heavy Damaged Regional Property, Disposal, Regional Property ManagementAbstrak: Implementasi Penghapusan Barang Milik Daerah Rusak Berat Pada Pemerintah Kota Mataram. Riset ini memiliki tujuan untuk mengetahui implementasi penghapusan BMD rusak berat pada Pemerintah Kota Mataram berdasarkan Permendagri No. 19 Tahun 2016. Proses penghapusan BMD berdasarkan Permendagri No. 19 Tahun 2016 mengalami perubahan mekanisme jika dibandingkan dengan aturan sebelumnya. Berdasarkan hasil riset menunjukkan bahwa proses penghapusan BMD rusak berat pada Pemerintah Kota Mataram pelaksanaannya masih dipusatkan pada Badan Pengelolaan Keuangan dan Aset (BPKAD) Kota Mataram selaku leading sector pengelolaan BMD. Kendala utama yang menjadi penghambat adalah ketidaklengkapan dokumen serta ketidakjelasan fisik barang yang diusulkan untuk dihapuskan. Hal tersebut disebabkan karena beberapa hal yaitu proses hibah di masa lalu yang tidak disertai dokumen, pengawasan yang belum maksimal terhadap BMD rusak berat, seringnya terjadi perpindahan kantor Satuan Kerja Perangkat Daerah (SKPD), Sumber Daya Manusia (SDM) yang belum memadai, serta tidak adanya Standar Operasional Prosedur (SOP) tentang penghapusan BMD. Kata kunci: BMD Rusak Berat, Penghapusan, Pengelolaan BMD

The Influence of Service Quality on Trust and Loyalty of Consumers Nurhadi Nurhadi; Asriel Azis
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Influence of Service Quality on Trust and Loyalty of Consumers. This study aimed to find out the effect of service quality on consumers trust and loyalty, and the effect of trust on the consumers loyalty. This study was causal associative quantitative approach. The subject of this research was citizen of Yogyakarta who have or still use the shipping services at PT. Pos Indonesia. The results of this research showed service quality positively affects consumers trust, service quality positively affects the consumers loyalty, and trust positively affects the consumers loyalty. Keywords: Service quality, consumers trust, consumers loyaltyAbstrak: Pengaruh Kualitas Pelayanan Terhadap Kepercayaan dan Kesetiaan Konsumen. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepercayaan konsumen dan kesetiaan konsumen, dan pengaruh kepercayaan terhadap kesetiaan konsumen. Penelitian ini bersifat kuantitatif asosiatif kausal, untuk mengetahui pengaruh suatu variabel terhadap variabel lainnya. Yang dijadikan subjek penelitian in adalah masyarakat Yogyakarta yang pernah menggunakan jasa ekspedisi paket PT. Pos Indonesia. Penelitian ini menghasilkan temuan bahwa kualitas pelayanan mempunyai pengaruh positif terhadap kepercayaan konsumen, kualitas pelayanan mempunyai pengaruh positif terhadap kesetiaan konsumen, dan kepercayaan mempunyai pengaruh positif terhadap kesetiaan konsumen. Kata kunci: Kualitas pelayanan, kepercayaan konsumen, kesetiaan konsumen

Institutionalization of Performance Accountability System for Government Institutions in Malang City Government Fransiska Iing Mariandini; Gugus Irianto; Nurkholis Nurkholis
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Institutionalization of Performance Accountability System for Government Institutions in Malang City Government. This study aimed to understand the institutionalization of Malang City Government’s SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant’s Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD’s mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information. Keywords: SAKIP, Isomorphism, decouplingAbstrak: Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah di Pemerintah Kota Malang. Penelitian ini bertujuan untuk memahami institusionalisasi SAKIP di Pemerintah Kota Malang sesuai dengan Perpres No. 29 tahun 2014. Penelitian ini menggunakan paradigma post positive. Analisis dan interpretasi data dilakukan berdasarkan teori New Institutional Sociology (NIS). Hasil penelitian menunjukkan tingginya komitmen untuk mendukung rencana pembangunan nasional yang berdampak pada pembenahan perencanaan, penganggaran, dan evaluasi internal Organisasi Perangkat Daerah (OPD). Hasil analisis menemukan indikasi isomorphism dan decoupling. Terjadinya isomorphism dibuktikan dengan: desakan formal dari aturan hukum dan desakan informal dari Pemerintah Provinsi (Pemprov) Jatim merupakan gejala coercive; pengadopsian penyusunan perjanjian kinerja Aparatur Sipil Negara sebagai gambaran mimetic; dan kerjasama antara KEMENPAN-RB, Pemprov Jatim, dan PT. Jakarta Traspac untuk peningkatan kemampuan internal organisasi merupakan bukti normative. Indikasi decoupling ditunjukkan oleh mindset OPD yang belum berorientasi outcome, rendahnya kesadaran penyusunan Standard Operating Procedure (SOP) pengelolaan data kinerja, dan rendahnya pemanfaatan informasi kinerja. Kata kunci: SAKIP, Isomorphism, decoupling

The Effect of Change in Stock Ownership Because of Stock Split on Stock Liquidity Hidayah, Nuri Lesmono; Noordin, Harits
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Effect of Change in Stock Ownership Because of Stock Split on Stock Liquidity. This study aimed to determine the effect of the stock split on stock trading by considering stock ownership proportion in companies listed in the Indonesian Stock Exchange (IDX). This study hypotesized that stock ownership proportion and its change in later date affected stock liquidity. The population of this study was companies in the Indonesia Stock Exchange. The samples were 48 companies which conducted stock split in 2010-2015. The sample was selected by purposive sampling method. Hypotesis was tested by using paired sampelled t-test and regression analysis. The study found that stock split indeed affected stock trading. Stock split significantly affected Cumulative Abnormal Return (CAR) and trading activity, compared to data before stock split occurred. However, the studi also found that stock ownership proportion and its changes in later date did not affect stock liquidity. Keywords: stock split, liquidity, public shareholderAbstrak: Pengaruh Perubahan Komposisi Kepemilikan Saham Sebagai Akibat Stock Split terhadap Likuiditas Saham. Penelitian ini bertujuan untuk mengetahui dampak pemecahan saham terhadap perdagangan saham di Bursa Efek Indonesia (BEI) dengan memperhatikan komposisi kepemilikan saham. Komposisi kepemilikan saham publik dan perubahannya dalam kegiatan stock split diduga memiliki pengaruh terhadap likuiditas saham. Populasi penelitian ini adalah seluruh perusahaan di Bursa Efek Indonesia. Sampel penelitian sebanyak 48 perusahaan yang melakukan stock split pada periode 2010 – 2015. Pemilihan sampel menggunakan metode purposive sampling. Metode pengujian hipotesis menggunakan metode paired sampled t test dan analisis regresi. Hasil penelitian ini menunjukkan bahwa peristiwa stock split memberikan dampak terhadap perdagangan saham. Stock split menyebabkan terjadinya perbedaan yang signifikan dari cumulative abnormal return (CAR) dan rata-rata trading volume activity sebelum pemecahan saham dibandingkan setelah pemecahan saham. Berkenaan dengan komposisi saham publik dan perubahannya dalam peristiwa stock split ternyata tidak berpengaruh terhadap likuiditas perdagangan saham. Kata kunci: pemecahan saham, likuiditas, kepemilikan publik

Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings Perdana, Djaja
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offerings. Earnings management is detected by examining the change of absolute value of discretionary accrual before and after Seasoned Equity Offerings (SEO). This study utilises 201 observation data from 67 IDX-listed companies which conducted Seasoned Equity Offerings during 2008-2013. The samples were selected by purposive random sampling method and using the data from Financial Report 2004-2016 period. The test was performed by using Wilcoxon Signed Rank Test. This study found the absolute value of discretionary accruals before Seasoned Equity Offerings is greater than after Seasoned Equity Offerings. These earnings management practices as impact of information asymmetry between management and investors. Keywords: Information Asymmetry, Absolute Value of Discretionary Accruals, Earnings Management, Seasoned Equity OfferingsAbstrak: Deteksi Manajemen Laba Melalui Perbedaan Nilai Absolut Akrual Diskresioner Seputar Seasoned Equity Offerings. Penelitian ini bertujuan mendeteksi praktik manajemen laba pada perusahaan yang melakukan aksi Seasoned Equity Offerings. Pendeteksian manajemen laba dilakukan melalui pengujian perbedaan nilai absolut akrual diskresioner sebelum dan sesudah aksi Seasoned Equity Offerings (SEO). Penelitian ini melibatkan total 201 data observasi dari 67 sampel perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan Seasoned Equity Offerings selama periode 2008-2013 dan dipilih melalui metode purposive random sampling serta menggunakan data Laporan Keuangan periode 2004-2016. Pengujian hipotesis menggunakan Wilcoxon Signed Rank Test. Penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan nilai absolut akrual diskresioner dalam informasi laba perusahaan antara sebelum dengan sesudah melakukan Seasoned Equity Offerings. Nilai absolut akrual diskresioner sebelum Seasoned Equity Offerings lebih besar dibandingkan dengan sesudah Seasoned Equity Offerings. Hal ini menunjukkan terjadinya praktik manajemen laba sebagai dampak asimetri informasi antara manajemen perusahaan dengan investor. Kata kunci: Asimetri informasi, Manajemen Laba, Nilai Absolut Akrual Diskresioner, Seasoned Equity Offerings

Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company Dinata, Ruri Octari; Irianto, Gugus; Mulawarman, Aji Dedi
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud. Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formalityAbstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya “semua bisa diatur” serta budaya “prosedur hanya formalitas” yang akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas

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