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Gadjah Mada International Journal of Business

GAMAIJB
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Published by Universitas Gadjah Mada

ISSN : 14111128 EISSN : 23387238 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Gadjah Mada International Journal of Business (GamaIJB) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master of Management Program, Faculty of Economics and Business, Universitas Gadjah Mada. GamaIJB is intended to be the journal for publishing articles reporting the results of research on business, especially in the context of emerging economies. The GamaIJB invites manuscripts in the various topics include, but not limited to, functional areas of management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability.

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Articles 617 Documents

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Explaining the Informal Sector in Indonesia from the Transaction Costs Perspective Yohanna M. L. Gultom
Gadjah Mada International Journal of Business Vol 16, No 1 (2014): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The informal sector in Indonesia is massive, and has become a challenge to the growth of the open market economy. Explanations of the cause of informality have shifted over time from structural dualism to excessive government regulation. This paper argues that merely focusing on the high cost regulation may not reveal the bottom line of informality. Assessment and elaboration of infomality need the help of the transaction cost approach that suggests that informality in the economy exists due to the high-transaction-cost institutional framework. To support the argument, this paper provides a preliminary study on the transaction costs borne by firms in the industrial manufacturing sector based on two industrial surveys conducted by BPS-Statistics Indonesia, which are the 2009 survey on medium and large-scale enterprises (MLEs) and the 2010 survey on micro and small-scale enterprises (MSEs). This paper shows that micro and small-scale enterprises with no legality bore the least transaction costs compared to those operating legally, both micro and small-scale, as well as medium and large-scale enterprises. Consequently, regulatory reforms aimed at reducing transaction costs, not merely aimed at reducing official costs and simplifying procedures, are the keys to achieving economic growth while ensuring full participation of the private sector.

BENEFITSEGMENTATION: Case of a National Bank's Customers in Indonesia Ahnad Yunianto; Catur Sugiyanto
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Fierce competition in Indonesian banking industry had forced banks to get closer to their customers in order to maintain their customer base. However, considering the banks limited resources and the market competition, raised question on which customers they should focus to serve. Benefit segmentation as one of the concept of market segmentation, provides a clear picture of which segment or type of customers the bank should focus. Undertaken in a national bank, this research was aimed to identify benefits desired by the customer in financial service; segments for the bank based on those benefits; and to identify whether there is a relationship between customers' demographics and their desired benefits. Factor analysis with principal component method was used to extract 29 banking attributes to a set of factors that capable to capture the main features of the responses. Cluster analysis was then applied to the dataset to identify whether a bundle of benefit might be sought by a specific customer segment. The last, chi-square test was applied to identify whether there is any correlation between the cluster and the demographic variables. Five factors (main benefits) sought by the customers were found, namely: safety-convenience; relational; bank's features; cost; and promotional incentives. Based on those factors, the customers could be classified into four segments, service-oriented (38.41%), rate sensitive (16.85%), incentive seekers (13.30%), and safety-convenience (31.44%). A significant correlation between demographic characteristics (gender, age, education, income, monthly spending, occupation, and number of children) and desired customer benefits were found. Therefore, those demographic characteristics could be used to develop the customers' profiles.

An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America Annisa Melissa Manurung; Hardo Basuki
Gadjah Mada International Journal of Business Vol 12, No 1 (2010): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA) U.K. Sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to 2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the reporting. Secondly, there is even stronger evidence that management has the control over the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not management who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting.

Factors Affecting Poor Strategy Implementation Muh. Darmin Ahmad Pella; Ujang Sumarwan; Arief Daryanto; . Kirbrandoko
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Research on strategy implementation has been developed for three decades, yet only a few studies focus on factors affecting poor strategy implementation. This research evaluates the influence of strategy implementation problems on strategy implementation success and firm performance. This survey was conducted in 60 Indonesian companies and the data were statistically analysed using Structural Equation Modeling Partial Least Square (SEM PLS). The results show significant influence of strategy implementation problems on the degree of successful strategy implementation and perceived firm performance. The seven major obstacles that have impact on poor strategy implementation are: problems related to corporate scorecard, key performance indicators, information technology, competence, performance appraisal, strategy management office, and financial support.

Unveiling the Incidence of Interfirm Collaboration: Evidence from Research and Development Companies in Malaysia Zurina Adnan; Johanim Johari; Hazman Shah Abdullah; Jasmine Ahmad
Gadjah Mada International Journal of Business Vol 19, No 2 (2017): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Nowadays, interfirm collaboration has become an increasingly popular strategy among many organizations in various industries, in order to remain competitive. Based on the contingency theory, this paper examines the moderating effect of interfirm collaboration on the relationship between Human Resource Management (HRM) practices and organizational performance. Interfirm collaboration refers to the collaboration strategies undertaken by R&D companies, with other companies in similar or diverse functional areas, including R&D, marketing, or manufacturing, to enhance performance. Using data from 64 R&D companies, the hierarchical regression analyses showed that only collaboration in R&D and functional collaboration in manufacturing significantly moderated the relationship between HRM practices and organizational performance. Overall, the results provided partial support in the domain of the contingency theory. These results, however, are limited by the small sample size, which might have produced non-significant findings. Therefore, the generalization should be taken cautiously. Future research with a larger sample size is needed to confirm the findings.

THE RECENCY EFFECT OF ACCOUNTING INFORMATION Jogiyanto Hartono
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980) that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989). Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992) belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence), the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis). The evidence for the recency effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises), the recency effect hypotheses are supported.

FACTORS AFFECTING EFFECTIVENESS OF CHANGE INITIATIVES: Evidence from Malaysian Firms Mohd Nazzari Ismail; Shreen Ahmad
Gadjah Mada International Journal of Business Vol 5, No 1 (2003): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper investigates various system models and change guidelines that deal with the dynamics of successful change. It seeks to find out whether Malaysian organizations which have achieved successful change outcomes would have also managed the change process in accordance to the general guidelines derived from the literature on effective management of change. Primary data for this study was obtained by conducting a mailed questionnaire survey among executives and managers of seventeen Malaysian organizations. The main method of analysis is by looking at the correlation between an organization’s scores on the relevant items in the change process scales and the organization’s perceived effectiveness of change, as measured by the organization’s change effectiveness scores.The general finding confirms and reinforces the literature on effective change management. It was found that organizations that were perceived by staff to have achieved successful change outcomes, were also perceived to have managed the change processes well in accordance to general principles derived from research on organizational change.

Enhancing Foreign Consumer Acceptance The Role of Capabilities of Creating Export-Market Oriented Products in Small and Medium-Sized Enterprises (SMEs) Firmanzah Firmanzah
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The main purpose of this paper is to measure the effects of SMEs capabilities on their export performance. This paper offers a model to test the effects of the capabilities of creating export-market oriented products (EMOPs) on increasing SMEs’ export performance. Six hypotheses are developed to analyze causal effects of variables. Using 387 Indonesian SMEs as sample, hypotheses testing highlight the importance of SMEs’ capabilities of building export-market oriented products, which highly follow foreign (export) market standards. Hence, these kinds of products increase foreign consumer acceptance. In general, this paper offers a possible explanation to predict the determinants of how SMEs’ can perform in the export market.

The Relationship between Humanness and Knowledge Sharing in Malaysia Empirical Evidence from Malaysian Managers Ilona H. Boom; Bartjan W. Pennink
Gadjah Mada International Journal of Business Vol 14, No 2 (2012): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper explores whether there is a relationship between humanness and the willingness to share knowledge in Malaysia. Furthermore, the differences between the Malay, Chinese and Indian ethnicities are researched for the presence of humanness and the willingness to share knowledge. Two hundred and fourteen respondents from privately owned companies participated in this research showing that there is a strong relationship between humanness and knowledge sharing. However, the differences between the three ethnicities are small, which is a surprising finding. It can be concluded that people-oriented managers (one of the ways to express humanness) are more willing to share knowledge, and differences between ethnicities have no influence in this matter. From these results, it can be recommended to managers and organizations in Malaysia that they pay more attention and be aware of their management style.Stressing the humanness aspects more as they are described could improve the knowledge transfer within companies.

The Response of Corporate Dividend Policy to The Abolition of Tax Credit in the United Kingdom (U.K.) Hardo Basuki
Gadjah Mada International Journal of Business Vol 9, No 2 (2007): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

By abolishing the tax credit on dividends received by tax-exempt financial institutions in 1997, the effective rate of tax for share-holders such as pension funds increases significantly, and the tax preference for dividends is significantly reduced. The tax-exempt shareholders mainly consist of pension funds and insurance companies with respect to their pension business. This tax-exempt community is the most influential shareholders in many U.K. companies, and their tax preference for dividends may have an important impact on corporate dividend policy.The objective of this study is to examine whether the aggregate dividend payment changes following the 1997 abolition of the tax credit. Using aggregate data in time series from 1974 to 1999, this study finds that the percentage of forecast error in Lintner’s model does not change significantly between the pre- and post-abolition periods. Hence, there is no evidence that aggregate dividend payment decreases following the abolition of tax credit. This could be interpreted that the aggregate sample of U.K. firms indicates a little intention of changing their dividend policies in response to the abolition of tax credit.This study also investigates whether individual U.K. companies respond to the 1997 abolition of tax-credit. The test results show that the majority of companies in the sample do not change their dividend policies after the abolition of tax credit. It is possible that companies are reluctant to cut their dividend payment since the existing dividend payout could be sustained in the long-run. They also avoid sending negative signals to the market. Thus, companies typically chose to keep a dividend level relatively stable following the tax change in 1997. Only the minority of the U.K. companies experience a decline in their dividend payment. This evidence supports the hypothesis that the abolition of tax credit on dividends results in a decrease in aggregate dividend payment in order to satisfy a tax clientele.

Page 27 of 62 | Total Record : 617

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