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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 283 Documents

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PERUBAHAN POLA PENCAHARIAN NAFKAH DALAM KAITANNYA DENGAN PERSEPSI MASYARAKAT PEDALAMAN TERHADAP PENDIDIKAN Suwarno, Suwarno
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Changes in subsistence patterns in relation to the perception of rural communities towards education. This study aims to describe the pattern of subsistence in rural communities before and after roads and bridges built, and a shift in the perception of rural communities towards education before and after the construction of infrastructure. The phenomenological perspective qualitative research was conducted on Bakumpai people in Tumbang Samba Central Kalimantan. Data collection techniques include in-depth interviews and participatory observation. The study found that after roads and bridges were built, the people did not anymore work in illegal logging, illegal gold mining, in Prau Kelotok, but they changed working in the field of travelling, transportation of goods, trade, agriculture and horticulture, freshwater (rivers) fisheries, and other services; there was a growing awareness in public perception that children need to be more intelligent and being educated in higher school level to seek knowledge in the hope of being useful person to the society, the nation, and the country. Keywords: Subsistence Patterns, Education, Rural Community Abstrak: Perubahan pola pencaharian nafkah dalam kaitannya dengan persepsi masyarakat pedalaman terhadap pendidikan. Penelitian ini bertujuan mendeskripsikan pola pencaharian nafkah masyarakat pedalaman sebelum dan sesudah dibangun jalan raya dan jembatan, dan pergeseran persepsi masyarakat pedalaman terhadap pendidikan sebelum dan setelah adanya pembangunan infrastruktur. Penelitian kualitatif perspektif fenomenologi ini dilakukan pada kelompok masyarakat Bakumpai di Tumbang Samba Kalimantan Tengah. Teknik pengambilan data meliputi pengamatan partisipasi dan wawancara mendalam. Penelitian menemukan bahwa setelah infrastruktur jalan dan jembatan dibangun, masyarakat tidak lagi sebagai penebang kayu illegal, bekerja di penambangan emas illegal, bekerja di prau kelotok, tetapi mereka beralih bekerja di bidang travel, angkutan barang, bekerja pada sektor perdagangan, pertanian dan perkebunan, perikanan air tawar (sungai), dan jasa lainnya; persepsi masyarakat sudah tumbuh kesadaran bahwa anak harus lebih cerdas, lebih tinggi bersekolah guna mencari ilmu dengan harapan menjadi orang yang berguna bagi masyarakat, bangsa, dan negara. Kata Kunci: Pola Pencaharian Nafkah, Pendidikan, Masyarakat Pedalaman

Study of The Initiation of Green Banking Practices at State-owned Bank Lilik Handajani; Ahmad Rifai; L. Hamdani Husnan
Jurnal Economia Vol 15, No 1: April 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

AbstractThis study aims to describe the initiation of green banking practices at state-owned banks by identifying reporting issues and the level of green banking disclosure as well as formulating the reporting domain and indicators of its activities. Content analysis is carried out on information related to green banking activities report in the annual report of BUMN banks for the period 2015-2017. The research findings reveal that state-owned banks have initiated green banking practices. The practices come in various forms of activity due to the absence of reporting guidelines and the trend to report green banking activities that have been increasing over the past 3 years. Indicators of green banking activities in state-owned banks can be grouped into several reporting domains namely, green products, green operations, green customers and green policies. The implications of the study argue that the initiation of green banking practices in the practice of green banking at state-owned banks can be a role model for initiating environmentally friendly bank practices. Moreover, it is expected that environmentally friendly bank practices can minimize business risks by reducing environmental and social risks by harmonizing economic, environmental and social interests in towards achieving sustainable finance. Keywords: state-owned bank, green banking, sustainable finance Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMNAbstractPenelitian ini bertujuan untuk mendeskripsikan inisiasi praktik green banking pada bank BUMN dengan mengidentifikasi isu-isu pelaporan dan tingkat pengungkapan green banking serta merumuskan domain pelaporan dan indikator kegiatannya. Analisis isi dilakukan terhadap informasi yang berkaitan dengan pelaporan aktivitas green banking pada laporan tahunan bank BUMN periode 2015-2017. Temuan penelitian mengungkapkan bank BUMN telah melakukan inisiasi praktik green banking dengan bentuk aktivitas yang beragam karena belum adanya pedoman pelaporannya dan terjadi kecenderungan pelaporan aktivitas green banking yang semakin meningkat dalam kurun waktu 3 tahun terakhir. Indikator kegiatan green banking pada bank BUMN dapat dikelompokkan dalam domain pelaporan yang meliputi green product, green operational, green customer, dan green policy. Implikasi dari penelitian mengargumentasikan bahwa inisiasi praktik green banking pada bank BUMN dapat menjadi role model inisiasi praktik bank ramah lingkungan untuk meminimalkan risiko bisnis dengan mengurangi risiko lingkungan dan sosial dengan menyelaraskan kepentingan ekonomi, lingkungan dan sosial dalam mewujudkan keuangan berkelanjutan. Kata kunci: bank BUMN, perbankan hijau, keuangan berkelanjutan

PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA Yushita, Amanita Novi; Rahmawati, -; Triatmoko, Hanung
Jurnal Economia Vol 9, No 2: October 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba. Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC) or have a negative effect to the earnings quality. The quality of external auditor has a negative and significant effect to DTAC or has a positive effect to the earnings quality. While managerial ownership, institutional ownership, audit committees, and liquidity does not significantly influence the quality of earnings. Keywords: corporate governance, external auditor’s quality, liquidity, earnings quality.

The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating Eria Latifalia Erzha; Made Sudarma; Aulia Fuad Rahman
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitability. Keywords: loan, intellectual capital, credit risk, bank profitability.Pengaruh Pinjaman dan Modal Intelektual Terhadap Profitabilitas dengan Risiko Kredit sebagai PemoderasiAbstrak: Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas. Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap profitabilitas. Kata Kunci: pinjaman, loan, intellectual capital, risiko kredit, profitabilitas bank.

PENGARUH TECHNOLOGY READINESS TERHADAP PENERIMAAN TEKNOLOGI KOMPUTER PADA UMKM DI YOGYAKARTA Mimin Nur Aisyah; Mahendra Adhi Nugroho; Endra Murti Sagoro
Jurnal Economia Vol 10, No 2: October 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Pengaruh Technology Readiness terhadap Penerimaan Teknologi Komputer pada UMKM di Yogyakarta. Penelitian ini bertujuan untuk mengekplorasi pengaruh kesiapan teknologi terhadap persepsi kemanfaatan sistem dan persepsi kemudahan penggunaan sistem serta pengaruh kedua persepsi terhadap teknologi tersebut terhadap minat menggunakan teknologi komputer dalam membantu proses bisnis pada UMKM di Yogyakarta. Sampel penelitian ini sejumlah 498 UMKM yang terdaftar di Disperindagkop Yogyakarta. Teknik pengambilan sampel menggunakan teknik simple random sampling. Data diperoleh menggunakan kuesioner. Analisis data dan uji hipotesis menggunakan model Partial-Least-Square (PLS). Penelitian ini menemukan bahwa terdapat pengaruh kesiapan teknologi terhadap persepsi kemanfaatan sistem dan persepsi kemudahan penggunaan sistem, serta terdapat pengaruh persepsi kemanfaatan teknologi dan persepsi kemudahan penggunaan teknologi terhadap minat menggunakan teknologi komputer dalam membantu proses bisnis pada UMKM di Yogyakarta. Kata kunci: kesiapan teknologi, persepsi kemanfaatan, persepsi kemudahan penggunaan, minat menggunakan, UMKM Abstract: The Effect of Technology Readiness toward Acceptance of Computer Technology on SMEs in Yogyakarta. This research aims to explore the effect of technology readiness to the perceived of usefulness of system and perceived ease of use of the system and the influence of both perceptions of these technologies to the behavioral intention of computer technology in business processes in SMEs in Yogyakarta. The research sample number of 498 SMEs were registered in Disperindagkop Yogyakarta. The sampling technique using simple random sampling technique. The data were obtained using a questionnaire. Data analysis and hypothesis testing using a model of the Partial-Least-Square (PLS). The research found that there are significant technology readiness to the perception of the benefit system and perceived ease of use of the system, and there are significant technological benefit perception and perceived ease of use of technology on interest using computer technology in helping the business processes in SMEs in Yogyakarta. Keywords: technology readiness, perceived of usefulness, perceived ease of use, behavioral intention, SMEs

The Role of Cognitive Skills, Non-Cognitive Skills, and Internet Use on Entrepreneurs’ Success in Indonesia Lia Gustina; Diah Ayu Utami; Padang Wicaksono
Jurnal Economia Vol 16, No 1: April 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: This study aims to analyze the effect of cognitive skills, non-cognitive skills, and internet use on the entrepreneur's success in Indonesia. Using the Indonesian Family Life Survey (IFLS) conducted in 2014 (IFLS-5), this study observed people of 15-64 years old who work as entrepreneurs which amounted to 4.111 observations. The model used is Ordinary Least Square (OLS) Regression. The results showed that cognitive and non-cognitive skills will determine the entrepreneur's success by profit measure. The higher the cognitive and non-cognitive skills possessed by the entrepreneur, the higher the profit obtained. Entrepreneurs who use the internet will also get higher profits than entrepreneurs who do not use the internet. In addition, the profit earned by the entrepreneur will be even higher if: age increases, of male sex, is highly educated and is living in urban areas. Keywords: Entrepreneur, Cognitive Skills, Non-Cognitive Skills, Internet, OLS Peran Kemampuan Kognitif dan Nonkognitif serta Penggunaan Internet terhadap Kesuksesan Wirausaha di Indonesia Abstrak: Penelitian ini bertujuan untuk mengetahui peranan variabel kemampuan kognitif, kemampuan nonkognitif, dan penggunaan internet terhadap kesuksesan seorang wirausaha. Data yang digunakan bersumber dari Indonesian Family Life Survey (IFLS) tahun 2014 (IFLS-5) dan unit analisisnya adalah individu usia 15-64 tahun yang bekerja sebagai wirausaha dengan observasi berjumlah 4.111 individu. Metode yang digunakan adalah Ordinary Least Square (OLS) Regression. Hasil penelitian menunjukkan bahwa kemampuan kognitif dan nonkognitif akan menentukan kesuksesan wirausaha yang diukur dengan profit yang diperoleh. Semakin tinggi kemampuan kognitif dan nonkognitif yang dimiliki wirausaha menunjukkan profit yang diperoleh semakin tinggi. Wirausaha yang menggunakan internet juga akan memperoleh profit yang lebih tinggi dibanding wirausaha yang tidak menggunakan internet. Selain itu, profit yang diperoleh wirausaha akan semakin tinggi jika: usia semakin bertambah, berjenis kelamin laki-laki, berpendidikan tinggi (SMA ke atas), dan tinggal di daerah perkotaan. Kata kunci: Wirausaha, Kemampuan Kognitif, Kemampuan Nonkognitif, Internet, OLS

PRINSIP 6C (CHARACTER, CAPACITY, CAPITAL, CONDITION OF ECONOMY, COLLATERAL DAN CONSTRAINT) DALAM WIRAUSAHA MAHASISWA Henny Sri Astuty
Jurnal Economia Vol 11, No 1: April 2015
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Prinsip 6C (Character, Capacity, Capital, Condition of Economy, Collateral dan Constraint) dalam Wirausaha Mahasiswa. Kegiatan wirausaha yang sekarang banyak dilakukan oleh mahasiswa memiliki sisi positif maupun negatif, dari yang berhasil kuliah dan wirausahanya hingga yang gagal semuanya. Untuk ini diperlukan pemahaman tentang prinsip enam C (character, capacity, capital, condition of economy, collateral and constraint) yang akan membantu mahasiswa sebagai bekal dalam melakukan kegiatan usahanya. Banyak faktor yang diperoleh dalam prinsip ini yaitu aspek manajemen, pemasaran, produksi, dan keuangan.Kata Kunci: prinsip 6c, wirausaha, mahasiswaAbstract: 6C Principles (Character, Capacity, Capital, Condition of Economy, Collateral and Constraint) in Entrepreneurial Students. Entrepreneurial activity that is widely performed by students has two different stories. Some of them are successful on the other hand, the rest of them are fail. Accordingly, it is required an understanding of the 6C principles of the six C (character, capacity, capital, condition of economy, collateral and constraints) which will help the students as a preparation in conducting their business activities. Many factors obtained in this principle namely: management, marketing, production, and financial aspects. Keywords: 6C principles, entrepreneurs, students

ASEAN Labor Market Integration and Its Social Effects for Unskilled Labor Migration Susilo, Ignatia Bintang Filia Dei; Subchanifa, Dian Pujiatma Vera
Jurnal Economia Vol 12, No 1: April 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: ASEAN Labor Market Integration and Its Social Effects for Unskilled Labor Migration. Member states of ASEAN mainly needed two criteria of foreign labor: highly skilled professionals or its counterpart, unskilled workers. High-skilled professionals are provided with some rights and benefits. Unskilled migrants are equipped with very limited rights and hardly subject to integration approaches. This paper will discuss the social effect of integration, notably the unskilled labor, by linking migration and remittance in ASEAN, labor based on sectored pattern, and immigration governance. Countries need to improve working conditions and wages, provide professional training and improve education for every level of workers. There are some social effects but can be managed if the governments committed to their policy.Keywords: economic integration, remittance, migrant worker, unskilled laborAbstrak: Integrasi Pasar Tenaga Kerja ASEAN dan Dampak Sosial Terhadap Migrasi Tenaga Kerja Tidak Terampil. Sebagian besar negara–negara anggota ASEAN membutuhkan tenaga kerja profesional dan tenaga kerja yang tidak terampil. Tenaga kerja profesional memiliki hak–hak khusus, fasilitas, dan berbagai keuntungan, sedangkan tenaga kerja tidak terampil hanya memiliki sedikit hak dan lebih jarang menjadi topik utama kerjasama integrasi antar negara. Artikel ini akan membahas dampak sosial integrasi, terutama bagi tenaga kerja tidak terampil, dengan mengaitkan hubungan antara migrasi dan remittance di ASEAN, sektor tenaga kerja, dan pengelolaan imigrasi yang dilakukan pemerintah. Sebagian besar negara anggota ASEAN harus meningkatkan standar kinerja dan gaji, menyediakan pelatihan, dan meningkatkan tingkat pendidikan. Terdapat beberapa dampak sosial yang muncul. Namun, beberapa dampak tersebut akan dapat ditangani apabila pemerintah memiliki komitmen dalam menerapkan kebijakannya.Kata kunci: integrasi ekonomi, remittance, pekerja migran, tenaga kerja tidak terampil

How Do Governments Spend Their Public Spending? Luthfia, Munhamik; Siregar, Baldric
Jurnal Economia Vol 12, No 2: October 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: How Do Governments Spend Their Public Spending? The objectives of this study are to examine whether the local expenditure for education, health, and economic influence economic welfare, and whether population influences the relationship between them. This study used the sample of all province in Indonesia 2008-2013, except Kalimantan Utara Province. The method used in this study is multiple regression methods. The result of this study states that education expenditure had a significant positive effect, health expenditure had not significant negative effect, while economic expenditure had a significant negative effect on the welfare. Population as the moderating variable cannot moderate the relationship between that expenditure with the welfare.Keywords: education expenditure, health expenditure, economic expenditure, population, and welfare.Abstrak: Bagaimana Pemerintah Mengalokasikan Pengeluaran Publiknya? Tujuan penelitian ini adalah untuk menguji apakah belanja daerah untuk belanja pendidikan, kesehatan, dan ekonomi mempengaruhi kesejahteraan, dan apakah populasi mempengaruhi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Penelitian ini menggunakan sampel seluruh provinsi di Indonesia tahun 2008-2013, kecuali Provinsi Kalimantan Utara. Metode yang digunakan adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa belanja pendidikan memiliki pengaruh positif, belanja kesehatan memiliki pengaruh negatif tidak signifikan, dan belanja ekonomi memiliki pengaruh negatif signifikan terhadap kesejahteraan. Populasi sebagai variable moderasi tidak mampu memoderasi hubungan antara ketiga belanja tersebut dengan kesejahteraan.Kunci: belanja pendidikan, belanja kesehatan, belanja ekonomi, populasi penduduk, dan kesejahteraan masyarakat.

Clinical Performance as Predictor of Patient Satisfaction with Moderation of Patient Priorities Adhitya, Kshanti; Untoro, Wisnu
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Clinical Performance as Predictor of Patient Satisfaction with Moderation of Patient Priorities. This study objective is to determine satisfaction predictors of clinical performance with triage as moderation. This research utilizes cross sectional observation. The research subject was 479 which are the patients, families, patient confidants in the ED of Orthopedic Hospital Soeharso. The hypotheses are tested using regression analysis and moderated regression analysis (MRA) approach. The results depict the satisfaction level up to 42.8% by all predictors of clinical performance. MRA result concluded that the triage variable of the patient can not be moderating variable. Satisfaction predictor, i.e., nursing, physician, and the waiting time, significantly influences the patient satisfaction. Otherwise, Registration factors and advanced/discharge have no influence on satisfaction. Triage as moderating of patient satisfaction is not supported. Keywords: clinical performance, patient satisfaction, emergency priority, triage, Emergency Department.Abstrak: Kinerja Klinis Sebagai Prediktor Kepuasan Pasien dengan Moderasi Prioritas Kegawatan Pasien. Tujuan penelitian ini menguji secara empiris kinerja klinis sebagai prediktor kepuasan pasien dengan moderasi triase. Penelitian ini menggunakan metode observasi cross sectional. Sampel penelitian ini adalah pasien, keluarga, pendamping sejumlah 479. Uji hipotesis dengan model regresi pengaruh langsung dan model pemoderasi dengan Moderated Regression Analysis (MRA). Pengujian hipotesis model pengaruh langsung menunjukkan bahwa tingkat kepuasan yang terjadi dapat dijelaskan 42,8% oleh seluruh prediktor. Hasil analisis MRA menunjukkan semua prediktor, variabel prioritas kegawatan, dan moderat secara bersama-sama berpengaruh terhadap kepuasan. Namun demikian variabel prioritas kegawatan pasien bukan merupakan variabel moderasi. Hipotesis pengaruh langsung prediktor kepuasan yaitu pelayanan perawat, pelayanan dokter, waktu tunggu berpengaruh signifikan terhadap kepuasan pasien didukung. Faktor registrasi dan instruksi pulang/lanjutan tidak berpengaruh terhadap kepuasan. Hipotesis prioritas kegawatan pasien sebagai pemoderasi pengaruh prediktor terhadap kepuasan pasien tidak didukung. Kata kunci: kinerja klinis, kepuasan pasien, prioritas kegawatan, triase, IGD.

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