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INDONESIA
JURNAL ECONOMIA
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
Arjuna Subject : -
Articles 283 Documents
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PENGARUH MODERASI INFORMASI ASIMETRI DAN GROUP COHESIVENESS TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DENGAN BUDGETARY SLACK Putranto, Yohannes Andri
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.619 KB) | DOI: 10.21831/economia.v8i2.1221

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Abstract: The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack. This study examines the moderating effects of asymmetry information and group cohesiveness on the relationship between budgetary participation and budgetary slack. Using the moderated regression analysis and base on a sample of 38 functional managers at branded car dealer and service. The results show no interaction between asymmetry information, group cohesiveness, and budgetary participation affecting budgetary slack.  Keywords: asymmetry information, group cohesiveness, budgetary participation,     budgetary slack.  Abstrak: Pengaruh Moderasi Informasi Asimetri dan Group Cohesiveness terhadap Hubungan Partisipasi Penganggaran dengan Budgetary Slack. Penelitian ini menguji efek moderasi informasi asimetri dan kekohesifan kelompok terhadap hubungan antara partisipasi penganggaran dengan budgetary slack. Sampel penelitian ini adalah manager-manager fungsional perusahaan dealer dan servis mobil. Hasil uji statistik regresi moderasi menunjukkan bahwa asimetri informasi dan kekohesifan kelompok tidak terdukung sebagai variabel moderasi. Kata kunci: informasi asimetri, kekohesifan kelompok, partisipasi penganggaran, dan budgetary slack
A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java Mariatul Ulfa Mansyur; Bambang Hariadi; Wuryan Andayani
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.645 KB) | DOI: 10.21831/economia.v14i2.19547

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Abstract: A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java. The objective of this study is to examine factors that influence the behavioral intention of consumers in using and adopting m-commerce. This study combines Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Innovation Diffusion Theory (IDT). The data of this study were collected through a survey and samples were selected by using convenience sampling technique with SEM-PLS requirement as many as ten times the number of paths. The data were analyzed using Partial Least Square (PLS). The results of this study show that perceived usefulness, perceived ease of use, social influence, and personal innovativeness affecs behavioral intention. Furthermore, behavioral intention affects actual user, i.e. consumers, to use and adopt m-commerce information technology. This study implies that vendors of m-commerce information technology and management should pay more attention to and reconsider perceived usefulness, perceived ease of use, social influence, personal innovativeness, behavioral intention, and consumers as actual users, when they make decision regarding adoption and appliance of m-commerce.Keywords: m-commerce information technology adoption, consumer behavior, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion TheoryAbstrak: Studi Keperilakuan Konsumen Kelas Menengah dalam Pengadopsian M-Commerce di Jawa Timur. Studi ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat perilaku konsumen dalam menggunakan maupun mengadopsi m-commerce. Studi ini merupakan penggabungan model Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), dan Innovation Diffusion Theory (IDT). Studi ini menggunakan metode survey, sampel dipilih dengan menggunakan teknik convenience sampling, dan teknik analisis yang digunakan adalah SEM-PLS. Studi ini menemukan bahwa konstruk persepsi kegunaan, persepsi kemudahan penggunaan, pengaruh sosial dan keinovatifan pribadi berpengaruh terhadap minat perilaku. Selanjutnya, studi ini juga menemukan bahwa minat perilaku berpengaruh terhadap pengguna yang sesungguhnya, yaitu konsumen, terkait dengan penggunaan maupun adopsi m-commerce. Implikasi studi ini adalah vendor layanan teknologi informasi m-commerce dan manajemen harus memperhatikan dan mempertimbangkan lagi persepsi kegunaan, persepsi kemudahan, pengaruh sosial, keinovatifan pribadi, minat perilaku dan konsumen sebagai pengguna sesungguhnya dalam mengambil keputusan terkait dengan pengenalan dan adopsi m-commerce.Kata kunci: Adopsi Teknologi Informasi M-commerce, Perilaku Konsumen, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion Theory
PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM-SAHAM PADA PERIODE BULLISH DI BURSA EFEK INDONESIA Kewal, Suramaya Suci
Jurnal Economia Vol 9, No 1: April 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.282 KB) | DOI: 10.21831/economia.v9i1.1378

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Abstrak: Pembentukan Portofolio Optimal Saham-Saham Pada Periode Bullish Di Bursa Efek Indonesia. Penelitian ini dilakukan dengan tujuan untuk menyusun portofolio optimal saham yang tercatat di Bursa Efek Indonesia dengan menggunakan model indeks tunggal pada periode Bullish. Periode penelitian yang digunakan dalam penelitian ini adalah 2009-2011. Hasilnya adalah tersusunnya sebuah portofolio saham yang terdiri dari empat saham, yaitu ASRI (48,72%), INDF (28,24%), BBNI (16,32%), dan BKSL (6.71%). Hasil pengujian hipotesis pertama menunjukkan bahwa ada perbedaan dalam return saham dari portofolio candidate dibandingkan dengan portofolio noncandidate. Hasil pengujian hipotesis kedua menunjukkan bahwa tidak ada perbedaan dalam risiko saham yang termasuk dalam portofolio candidate dibandingkan dengan portofolio noncandidate. Kata kunci: portofolio optimal, model single-index Abstract: Establishment of Optimal Portfolio Shares On Bullish Period In Indonesia Stock Exchange. This study was conducted in order to establish an optimal portfolio of stocks listed on the Indonesia Stock Exchange using a single index model on Bullish conditions. Period of research used in this study is 2009-2011. The result is the formation of a stock portfolio consisting of four stocks, namely ASRI (48.72%), INDF (28.24%), BBNI (16.32%), and BKSL (6.71%). The test results of the first hypothesis suggests that there are differences in stock returns a stock portfolio of candidates as compared to the noncandidate portfolio. The results of testing the second hypothesis suggests that there is no difference in the risk of stocks included in candidate portfolios as compared to the noncandidate portfolio. Keywords: optimal portfolios, single-index models
The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable Arasy Ghazali Akbar
Jurnal Economia Vol 15, No 1: April 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.55 KB) | DOI: 10.21831/economia.v15i1.23618

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Abstract                                                                                     This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and services. Based on the purposive sampling method, 55 obtained samples were analyzed by using moderated regression analysis. The results show several findings, first, implementation of e-procurement has a significant effect on fraud prevention. Second, the government's internal control system has a significant effect on fraud prevention. The third and fourth findings indicate that the organization ethical culture is supported as a moderating variable. Keywords: e-procurement, government’s internal control system, organization ethical culture, fraud preventionPengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai PemoderasiAbstrakPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi budaya etis organisasi terhadap hubungan implementasi e-procurement dan sistem pengendalian internal pemerintah dengan pencegahan fraud pengadaan barang dan jasa. Berdasarkan metode purposive sampling diperoleh 10 sampel OPD yang dianalisis dengan menggunakan moderated regression analysis. Hasil menunjukkan beberapa temuan, pertama implementasi e-procurement berpengaruh terhadap pencegahan fraud. Kedua, sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan fraud. Temuan ketiga dan keempat menunjukkan bahwa budaya etis organisasi terdukung sebagai variabel moderasi. Kata Kunci: e-procurement, sistem pengendalian internal pemerintah, budaya etis organisasi, pencegahan fraud.
ANALISIS SIKAP KONSUMEN TERHADAP PRODUK FASHION LOKAL DAN IMPOR Setiawan, Evelyn
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.621 KB) | DOI: 10.21831/economia.v10i1.4093

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Abstrak: Analisis Sikap Konsumen Terhadap Produk Fashion Lokal dan Impor. Penelitian ini bertujuan untuk menganalisis sikap konsumen terhadap produk fashion lokal dan impor yang akan berpengaruh terhadap keputusan konsumsi. Sampel yang akan digunakan dalam penelitian ini adalah 1.000 mahasiswa dari 10 perguruan tinggi swasta terbesar di Surabaya. Pengambilan data dilakukan dengan metode kuesioner. Hasil pengujian statistik menunjukkan bahwa sebagian besar mahasiswa di Surabaya merasa bangga dan lebih nyaman saat menggunakan produk fashion lokal. Mereka juga mengaku terkesan dengan perkembangan model fashion lokal sehingga tak jarang mereka mengunjungi outlet-outlet produk fashion lokal. Namun pada kenyataannya, mereka cenderung lebih memilih untuk membeli produk fashion impor karena merasa produk fashion impor lebih berkualitas dan bergengsi, meskipun mereka sadar bahwa harga produk fashion lokal lebih terjangkau.   Kata kunci: konsumsi, fashion, mahasiswa   Abstract: Analysis of Consumer Attitudes on Fashion Local and Imported Products. This study is aimed to analyze consumer attitudes toward local and imported fashion products that will affect consumption decisions. Sample used in this study were 1,000 students from 10 private universities in Surabaya. Data were collected by questionnaire. The results showed that the majority of students in Surabaya feel proud and more comfortable when they wear local fashion products. They were also impressed by the development of local fashion models so they often visit the local fashion outlets. But in fact, they prefer to buy imported fashion products because they believe that imported products have better quality and more prestigious to be worn, even though they are aware that the price of local products are more affordable for them.   Keywords: consumption, fashion, student
Job Search Duration and Business Preparation Duration: An Empirical Study of Micro Data in Indonesia with Cox Regression Hendri Cahyo Dwi Safitri; Bambang Eko Afiatno
Jurnal Economia Vol 16, No 1: April 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.844 KB) | DOI: 10.21831/economia.v16i1.28417

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Abstract: This study aims to analyze the difference in job search duration and business preparation duration based on education level, training, job experience, marital status, age, and sex. The total unit of analysis used in this study is 51,112 individuals sourced from National Labor Force Survey (Sakernas) conducted in August 2017. This study applies the Survival Analysis with Cox Regression. The survival rate results show that unemployed people who prepare a business will get a job faster than their counterparts who are still looking for a job. Cox regression testing shows that education, training, marital status, and age have significantly affected job search duration in Indonesia. Meanwhile, education, training, and marital status have significantly influenced the period of business preparation in Indonesia.                                      Keywords: unemployment, job search duration, business preparation duration, cox regression, survival analysis Lama Mencari Kerja dan Lama Mempersiapkan Usaha: Studi Empiris Data Mikro di Indonesia Abstrak: Penelitian ini bertujuan untuk menganalisis perbedaan lama mencari kerja dan lama mempersiapkan usaha dilihat dari tingkat pendidikan, pelatihan, pengalaman kerja, status perkawinan, umur, serta jenis kelamin. Total unit analisis yang digunakan sebanyak 51.112 individu yang bersumber dari data Survei Angkatan Kerja Nasional (Sakernas) Agustus 2017. Metode analisis yang digunakan adalah Survival Analysis dengan Cox Regression. Hasil survival rate menunjukkan bahwa pengangguran yang mempersiapkan usaha akan lebih cepat memperoleh pekerjaan dibandingkan dengan pengangguran yang mencari pekerjaan. Pengujian dengan cox regression menunjukkan bahwa pendidikan, pelatihan, status perkawinan, dan umur berpengaruh signifikan terhadap lama mencari pekerjaan di Indonesia. Sedangkan pendidikan, pelatihan, dan status perkawinan berpengaruh signifikan terhadap lama mempersiapkan usaha di Indonesia.                                      Kata kunci: pengangguran, lama mencari kerja, lama mempersiapkan usaha, regresi cox, analisis survival 
PENGARUH KOMUNIKASI ORGANISASI DAN KOMPENSASI TERHADAP SEMANGAT KERJA KARYAWAN Dwi Agung Nugroho Arianto
Jurnal Economia Vol 11, No 2: October 2015
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.621 KB) | DOI: 10.21831/economia.v11i2.7946

Abstract

Abstrak: Pengaruh Komunikasi Organisasi dan Kompensasi Terhadap Semangat Kerja Karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh dan dampak komunikasi organisasi dan kompensasi terhadap semangat kerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis data menggunakan regresi linier berganda. Pengumpulan data menggunakan metode angket (kuesioner). Populasi penelitian adalah seluruh karyawan PT. Vermindo Utama Semarang. Hasil penelitian menunjukkan komunikasi organisasi berpengaruh positif terhadap semangat kerja karyawan. Hal ini berarti dengan komunikasi yang intens permasalahan dalam perusahaan akan mudah terselesaikan. Kompensasi berpengaruh positif terhadap semangat kerja karyawan. Hal ini menunjukkan bahwa kompensasi baik berupa finansial maupun fasilitas akan meningkatkan semangat kerja karyawan.Kata kunci: komunikasi organisasi, kompensasi, semangat kerja.Abstract: The influence of Organization Communication and Compensation on Employee Morale. This study aims to analyze the influence and impact of organizational communication and compensation on employee morale. This study uses a quantitative approach and employ a multiple linear regression approach to analyze the data. The data is taken from employees of PT. Vermindo Utama Semarang. The results show that organization communication has a positive effect on the employee morale. Another finding is the compensation has a positive effect on employee morale.Keywords: organizational communication, compensation, employee morale
Exploratory Study of Cigarette Consumption Behavior: Perspective of Motive, Brand and Cigarette Advertisement Wijaya, Tony; Nurhadi, Nurhadi; Kuncoro, Andreas Mahendro
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.457 KB) | DOI: 10.21831/economia.v13i2.12128

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Abstract: Exploratory Study of Cigarette Consumption Behavior: Perspective of Motive, Brand and Cigarette Advertisement. This study aims to explore the primary motives of cigarette consumption behavior, opinions related to the cigarette brand and advertisement as well as to identify the expense spent to consume cigarette. This study applied qualitative research. The sources of information were the students of Universitas Negeri Yogyakarta who were smokers. The technique of data analysis used in this study was qualitative descriptive. This study found that the reason underlined the respondents smoking, internally, were attempts, while the external factors that drove the respondent smoking were friends and relatives invitation, seeing the parents, joining the smoking environment or neighborhood, and looking cool according to the students. Brand was one of the considerations in choosing the cigarette related to the advertisement. Advertisement dominated by the cigarette producer brought more encouragement to the respondents than public service advertisements about the danger of smoking. The selling price of cigarette was also the main consideration by the respondent to smoke. The monthly expense spent for smoking was considerably high. Keywords: motive, cigarette consumptions, brand, advertisementAbstrak: Studi Eksplorasi Perilaku Konsumsi Rokok: Perspektif Motif, Merek, dan Iklan Rokok. Penelitian ini bertujuan mengeksplorasi motif dasar perilaku konsumsi rokok, pendapat terkait merek dan iklan rokok, serta mengidentifikasi biaya yang dikeluarkan untuk konsumsi rokok. Penelitian ini bersifat kualitatif. Informan yang menjadi sumber informasi dalam penelitian mahasiswa di UNY yang merokok. Teknik analisis data dalam penelitian menggunakan deskriptif kualitatif. Penelitian ini menemukan bahwa secara internal alasan yang mendasari responden merokok adalah coba-coba dan iseng sedangkan faktor eksternal yang mendorong responden merokok adalah diajak teman, kerabat atau melihat orangtua, ikutan karena lingkungan rokok dan terlihat lebih menarik atau istilahnya terlihat keren menurut versi mahasiswa. Merek menjadi salah satu pertimbangan pemilihan rokok yang terkait dengan iklan. Iklan yang didominasi dari produsen rokok membawa dorongan yang lebih kuat bagi responden untuk merokok dibandingkan iklan layanan masyarakat tentang bahaya rokok. Harga rokok menjadi pertimbangan utama bagi responden untuk mengkonsumsi rokok. Biaya yang dikeluarkan per bulan untuk konsumsi rokok responden tergolong cukup besar. Kata-kata kunci: Motif, Konsumsi Rokok, Merek, Iklan
ANALISIS RELEVANSI LULUSAN PERGURUAN TINGGI DENGAN DUNIA KERJA Muhson, Ali; Wahyuni, Daru; Supriyanto, Supriyanto; Mulyani, Endang
Jurnal Economia Vol 8, No 1: April 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.763 KB) | DOI: 10.21831/economia.v8i1.800

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Abstract: A Relevance Analysis of University Graduates with World of Work. Education should be oriented to the competencies required by the workforce as a percentage of unemployment among the educated increase continuously. This study aims to examine the relevance of YSU Economic Education graduates. The study only focuses on the type of work and subjects taught. The subject of this study is the alumni of Economic Education Study Program. Sampling technique used is snowball sampling. Data collection technique using questionnaires and documentation while the technique of data analysis using descriptive analysis. The result suggests that the majority of the graduates find their first job as private a teacher, a private employee and a tutor, while current job of the most graduates are private teacher, private employee, and civil servant (teacher). The data shows that more than 50 percent of the graduates work in the education area. This implies that the relevance level based on the type of work is categorized as sufficient. Majority of the graduates teaches social science, economic, and entrepreneurship, hence it can be concluded that the relevance level based on the subjects taught is highly relevant.  Keyword: relevance of graduates, type of work, unemployment, employment  Abstrak: Analisis Relevansi Lulusan Perguruan Tinggi dengan Dunia Kerja. Pendidikan harus berorientasi pada kompetensi yang dibutuhkan oleh dunia kerja karena persentase penganggur di kalangan terdidik terus meningkat. Penelitian ini bertujuan untuk mengkaji tingkat relevansi (kesesuaian) lulusan Pendidikan Ekonomi UNY. Kajian hanya diarahkan pada jenis pekerjaan dan mata pelajaran yang diampu. Penelitian ini mengambil subjek alumni Prodi Pendidikan Ekonomi dari berbagai angkatan. Teknik sampling yang digunakan adalah snowball sampling. Teknik pengumpulan data menggunakan angket dan dokumentasi sedangkan teknik analisis data menggunakan analisis deskriptif. Penelitian ini menemukan bahwa jenis pekerjaan pertama lulusan yang paling dominan adalah guru swasta, pegawai swasta dan tenaga pengajar/tentor, sedangkan jenis pekerjaan sekarang lulusan didominasi sebagai guru swasta, pegawai swasta dan guru negeri. Tingkat relevansi dilihat dari jenis pekerjaan termasuk kategori cukup karena separo lebih lulusan bekerja di bidang pendidikan, sementara itu jika dilihat dari mata pelajaran yang diampu juga sangat relevan karena sebagian besar alumni mengajar IPS, Ekonomi dan Kewirausahaan. Kata Kunci: relevansi lulusan, jenis pekerjaan, pengangguran
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.558 KB) | DOI: 10.21831/economia.v14i1.18397

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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

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