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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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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

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEMISKINAN DI PROVINSI JAWA TENGAH Rusdarti, Rusdarti; Sebayang, Lesta Karolina
Jurnal Economia Vol 9, No 1: April 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Faktor-Faktor yang Mempengaruhi Tingkat Kemiskinan di Provinsi Jawa Tengah. Provinsi Iawa Tengah memiliki jumlah penduduk miskin yang cukup tinggi dan berada di posisi 12 dari 33 provinsi di Indonesia. Tujuan penelitian ini mendeskripsikan kemiskinan di Propinsi Jawa Tengah dan menganalisis pengaruh Produk Domestik Regional Bruto (PDRB), pengangguran, dan belanja publik terhadap kemiskinan. Analisis data menggunakan teknik Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa penurunan tingkat pengangguran tidak berpengaruh signifikan terhadap kemiskinan. Faktanya bahwa jumlah orang miskin di daerah lebih besar daripada kota. Secara statistik, PDRB dan variabel lainnya seperti pengeluaran publik berpengaruh signifikan terhadap kemiskinan sedangkan pengangguran pengaruhnya tidak signifikan. Kata kunci: Kemiskinan, belanja publik, PDRB Abstract: Factors Affecting Poverty Rate in Central Java Province. Central Java province has a high number of poor people and is in position 12th of the 33 provinces in Indonesia. The purpose of this study is to describe poverty in Central Java and to analyze the effect of Gross Regional Domestic Product (GRDP), unemployment, and public spending on poverty. Analysis of data used Ordinary Least Square (OLS) technique. The result shows that decline in unemplyment rate had no significant effect on poverty. In fact, the number of poor people in rural area is gretaer than those in urban area. Statistically, other variables such as GRDP and public spending have significant effect on poverty while unemployment effect is not significant. Key word: Poverty, public expenditure, GRDP

Innovation Needs, Social Capital, and Learning Process of Batik Craftsmen Entoh Tohani; Sugito Sugito
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 determine batik craftsmen‘s innovation needs and learning process in relation to ownership of social capital. This study is stimulated by an assumption explaining that batik craftsmen’s are able to fulfill their innovation needs through learning process by utilizing established social capital in the batik production context. This qualitative research was conducted on three batik craft SMEs in two sub-districts in Bantul Regency, the center of Yogyakarta's batik production. The research subjects were craftsmen, workers, batik organizers, and community leaders. Data collection is conducted through observation and in-depth interviews. Meanwhile the data were analyzed by using qualitative analysis techniques. The research result reveals that the SMEs of batik craftsmen have diverse innovation needs in expanding their business. Moreover, to fulfill their innovation needs, they also conducted both independent and cooperative learning by utilizing the existing social capital. Yet, the learning process has not been optimally conducted. Thus, empowerment efforts are necessary to develop learning skills by utilizing social capital to meet craftsmen’s innovation needs. Keywords: social capital, learning process, innovation, batik, needsKebutuhan Inovasi, Modal Sosial, dan Proses Belajar Perajin BatikAbstrakPenelitian ini bertujuan untuk mengetahui kebutuhan inovasi dan proses belajar para perajin batik dalam konteks kepemilikan modal sosial. Hal ini didasarkan pada pandangan bahwa kebutuhan inovasi dapat dipenuhi apabila para perajin dapat memanfaatkan modal sosial yang terbangun dalam konteks usaha produksi batik melalui proses belajar yang mungkin terjadi di dalamnya. Penelitian kualitatif ini dilakukan terhadap tiga UKM perajin batik di dua kecamatan di Kabupaten Bantul sebagai sentra produksi batik Yogyakarta. Subjek penelitian adalah para perajin, pekerja, pengurus paguyuban batik, dan tokoh masyarakat. Pengumpulan data dengan observasi dan wawancara mendalam dan data dianalisis menggunakan teknik analisis kualitatif. Hasil penelitian menunjukkan bahwa perajin batik memiliki kebutuhan inovasi yang beragam dalam mengembangkan usahanya dan melakukan proses belajar baik secara mandiri maupun kooperatif dengan memanfaatkan modal sosial sebagai hasil interaksi dengan lingkungannya guna memenuhi kebutuhan inovasinya walaupun belum optimal. Oleh karena itu, diperlukan tindakan-tindakan pemberdayaan untuk meningkatkan kemampuan belajar dengan memanfaatkan modal sosial guna memenuhi kebutuhan inovasi perajin. Kata kunci: modal sosial, proses belajar, inovasi, batik, kebutuhan

PENGARUH KEDISIPLINAN, LINGKUNGAN KERJA DAN BUDAYA KERJA TERHADAP KINERJA TENAGA PENGAJAR Arianto, Dwi Agung Nugroho
Jurnal Economia Vol 9, No 2: October 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Pengaruh Kedisiplinan, Lingkungan Kerja dan Budaya Kerja Terhadap Kinerja Tenaga Pengajar. Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan kerja, lingkungan kerja dan budaya kerja terhadap kinerja tenaga pengajar. Populasi dalam penelitian ini adalah seluruh tenaga pengajar Yaspenlub Demak. Pengumpulan data menggunakan kuesioner dan dianalisis dengan regresi linear ganda. Hasil penelitian ini menunjukkan bahwa kedisiplinan kerja tidak berpengaruh terhadap kinerja, lingkungan kerja tidak berpengaruh terhadap kinerja, budaya kerja berpengaruh positif terhadap kinerja tenaga pengajar, dan secara bersama-sama kedisiplinan kerja, lingkungan kerja dan budaya kerja berpengaruh positif terhadap kinerja tenaga pengajar. Kata Kunci: Kedisiplinan, Lingkungan, Budaya Kerja, Kinerja Abstract: The Effects of Discipline, Work Environment and Work Culture on Lecturer Performance. This study aims to analyze the influence of work discipline, work environment and work culture on the performance of teachers. The population of this study was all lectures of Yaspenlub Demak. The results of this study indicate that the discipline does not affect the performance of the work, the work environment has no effect on performance, work culture has a positive effect on the performance of teachers, and jointly work discipline, work environment and work culture positive effect on the performance of teachers. Keywords: Discipline, Environment, Work Culture, Work Performance.

Local Government Spending on Social Protection, Security Order, and Crime Syofia Sofatunisa Ramdayani; Bayu Kharisma; Kodrat Wibowo
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 analyze the effect of government spending on social protection and security order sectors on crime using police data from 26 police stations in West Java during 2012-2016. The research method used is the fixed effect Pooled EGLS (Cross Section Weights). Also, to test the consistency of the main variables studied, this study features robust First Difference-Generalized Method Moment (FD-GMM) and System-Generalized Method Moment (SYS-GMM). The results showed that the combination of government spending in the security order and social protection sectors had a negative and significant effect on the total amount of crime. These results prove that the government's budget policy can create a positive contribution to reducing crime rates.Keywords: fixed effect, crime, government spending, social protection, security orderPengeluaran Pemerintah Sektor Perlindungan Sosial, Ketertiban Keamanan, dan KriminalitasAbstrak: Penelitian ini bertujuan untuk melihat menganalisis pengeluaran pemerintah di sektor perlindungan sosial dan ketertiban keamanan terhadap kriminalitas dengan menggunakan data kepolisian dari 26 polres di Jawa Barat selama tahun 2012-2016. Metode penelitian yang digunakan adalah fixed effect Pooled EGLS (Cross Section Weights). Selain itu, untuk menguji konsistensi dari variabel utama yang diteliti, penelitian ini juga dilengkapi robust First Difference-Generalized Method Moment (FD-GMM) dan System- Generalized Method Moment (SYS-GMM). Hasil penelitian menunjukkan bahwa kombinasi pengeluaran pemerintah di sektor ketertiban keamanan dan perlindungan sosial berpengaruh negatif dan signifikan terhadap jumlah total kriminalitas. Hasil tersebut membuktikan bahwa kebijakan anggaran pemerintah mampu memberikan kontribusi positif terhadap penurunan angka kriminalitas. Kata Kunci: fixed effect, kriminalitas, pengeluaran pemerintah, perlindungan sosial, ketertiban keamanan

ANALISIS EFEKTIVITAS PEMBERIAN PINJAMAN PROGRAM PEMBIAYAAN UMKM OLEH KOPERASI Ismanto, Hadi; Diman, Tohir
Jurnal Economia Vol 10, No 2: October 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Analisis Efektivitas Pemberian Pinjaman Program Pembiayaan UMKM Oleh Koperasi. Program Pembiayaan memiliki peran yang penting bagi UMKM, namun sering menghadapi masalah penunggakan dan kemacetan pembayaran angsuran. Penelitian ini berupaya untuk mengetahui sebab-sebab tidak lancarnya pengembalian Program Pembiayaan UJKS sehingga diharapkan dapat menyusun strategi yang lebih baik lagi dalam menyeleksi calon peminjam agar angka pinjaman bermasalah dapat ditekan. Populasi dalam penelitian ini adalah semua UMKM yang menjadi Peminjam (peminjam) program pembiayaan UJKS Mitra Usaha dan masih tergolong aktif hingga bulan November 2013 dan telah memperoleh fasilitas pembiayaan sekurang-kurangnya enam bulan berjalan. Penelitian ini menemukan bahwa faktor-faktor yang berpengaruh positif terhadap tingkat pengembalian pinjaman (lancar atau menunggak) adalah omzet usaha, lama usaha dan nilai plafon pinjaman. Hal ini dapat dijadikan bahan pertimbangan bagi UJKS dalam menjalankan program pembiayaan sehingga menjadi lebih efektif dalam menjalankannya. Kata Kunci: UMKM, UJKS, Program Pembiayaan, Lancar, dan Macet. Abstract: Effectiveness Analysis of SMEs Financing Program by Cooperative. Financing programs have an important role to SMEs, but often face the problem of repayment failures and installment payments. This study examines the causes of saving and loan cooperatives’ repayment problems. The population of this study is all SMEs borrowing from Mitra Usaha saving and loan cooperative. Furthermore these SMEs must be categorized as active SMEs until November 2013 and they had been receiving loan for at least six months. The study found that the variables such as: the length of the business, the business volume, and the value of the loan have a positive impact on repayment rate. Keywords: SMEs, Saving and Loan Cooperative, Financing Program

SINYAL LABA DALAM PERISTIWA PEMECAHAN SAHAM DI BURSA EFEK INDONESIA Margasari, Naning; Alteza, Muniya; Musaroh, Musaroh
Jurnal Economia Vol 11, No 2: October 2015
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Sinyal Laba dalam Peristiwa Pemecahan Saham di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji pengaruh informasi privat dalam peristiwa pemecahan saham yang diproksikan dengan split factor signal terhadap kinerja keuangan perusahaan yang diukur melalui laba bersih sesudah pajak, pertumbuhan laba bersih sesudah pajak dan laba per lembar saham. Total sampel yang dikumpulkan sesuai kriteria purposive sampling mencakup 55 sampel pemecahan saham. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa split factor signal berpengaruh positif dan signifikan terhadap terhadap kinerja keuangan yang diukur menggunakan laba bersih sesudah pajak perusahaan. Penelitian ini juga menemukan bahwa split factor signal tidak berpengaruh terhadap kinerja keuangan yang diukur menggunakan pertumbuhan laba bersih sesudah pajak dan laba per lembar saham.Kata kunci: pemecahan saham, split factor signal, laba bersih sesudah pajak, pertumbuhan laba bersih sesudah pajak, laba per lembar sahamAbstract. Profitability Signal of Stock Split Events in Indonesia Stock Exchange. This research aimed to test the effects of private information in stock split as proxied by split factor signal toward financial performance of firms as measured by earning after tax, growth of earning after tax and earning per share. The total samples collected based on purposive sampling criteria were 55 stock splits. Data analysis was conducted through multiple linear regression. The result of this research showed that split factor signal had positive and significant effect on financial performance masured by earning after tax. Besides that the results indicated that split factor signal had no significant effect on the financial performance measured by growth of earning after tax and earning per share.Keywords: stock split, split factor signal, earning after tax, growth of earning after tax, earning per share

Effect of Liquidity Management, Asset Management and Liability Management on Profit Satria, Indra
Jurnal Economia Vol 12, No 1: April 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Effect of Liquidity Management, Asset Management and Liability Management on Profit. The purpose of this research is to propose a multiple linear regression model that can be used as a profit prediction model. The research was conducted to the porcelain, ceramic and glass companies listed in Indonesian Stock Exchange for the period of 2009-2015. They had to have audited financial reports and make a profit over that period. In this research, the independent variables were Current Ratio (CR), Total Assets Turnover Ratio (TATO), and Debt Ratio (DR). These variables were used as proxy for liquidity management, asset management, and liability management. Meanwhile, Return on Assets ratio (ROA) was dependent variable used as a proxy for profit. The result showed that liquidity management, asset management and debt management have significant effect on profit.Keyword: Current Ratio, Debt Ratio, Return on Asset, Total Asset TurnoverAbstrak: Pengaruh Manajemen Likuiditas, Manajemen Aset dan Manajemen Utang Terhadap Laba. Penelitian ini bertujuan untuk mengemukakan model regresi linier berganda yang dapat digunakan sebagai model penaksir terhadap laba. Penelitian dilakukan terhadap perusahaan porselin, keramik dan gelas yang listing di BEI pada periode 2009-2015, memunyai laporan keuangan auditan dan memeroleh laba selama periode tersebut. Variabel independen dalam penelitian ini adalah Current Ratio (CR), Total Assets Turnover Ratio (TATO), dan Debt Ratio (DR). Ketiga variabel ini masing-masing digunakan sebagai proksi manajemen likuiditas, manajemen aset, dan manajemen utang. Sementara, Return on Assets Ratio (ROA) adalah variabel dependen yang digunakan sebagai proksi laba. Hasil penelitian menunjukkan bahwa manajemen likuiditas, manajemen aset dan manajemen utang berpengaruh signifikan terhadap laba.Kata kunci: Current Ratio, Debt Ratio, Return on Asset, Total Asset Turnover

The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality Maulana, Aditya; Djamhuri, Ali; Purwanti, Lilik
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD.

MENCIPTAKAN ORGANISASI YANG KREATIF Purhantara, Wahyu
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Developing a Creative Organization. Creativity has an important meaning in organization system. In response to the always changing condition, creative steps are always taken by company/organization, such as the improvement/innovation in surveillance method, production, innovation regarding layout of offices and factories in order to be more efficient, new marketing ideas, new products creativity, or just innovating existing products, and so forth. In developing creativity organizations desperately need people who are capable of creative and analytical thinking. Creative thinking is necessary for the organization in the inception stage of each idea. When the ideas are to be implemented, organizations need peoples who have capacities of analytical thinking. Keywords: organization, creativity Abstrak: Menciptakan Organisasi yang Kreatif. Kreativitas memiliki arti penting dalam sistem organisasi. Dalam menyikapi keadaan yang berubah-ubah, langkah-langkah kreatif selalu diambil oleh perusahaan/organisasi, seperti pengembangan/ inovasi metode pengawasan, produksi, inovasi mengenai tata letak kantor dan pabrik agar lebih efisien, ide pemasaran, berkreasi dengan produk baru, atau hanya berinovasi dengan produk yang sudah ada, dan sebagainya. Dalam mengembangkan kreativitas, organisasi sangat membutuhkan orang-orang yang memiliki kemampuan berpikir kreatif dan analitis. Ketika ide-ide akan diejawantahkan, organisasi membutuhkan orang-orang yang memiliki kemampuan berpikir analitis. Kata kunci: organisasi, kreativitas

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