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INDONESIA
Journal of Indonesian Economy and Business
Published by Universitas Gadjah Mada
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes author from any institutional backgrounds and accepts rigorous empirical or theoretical research paper with any methods or approach that is relevant to the Indonesian economy and business content, as long as the research fits one of three salient disciplines: economics, business, or accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue " Vol 27, No 3 (2012): September" : 8 Documents clear
HIDDEN ACTION IN THE CASE OF TAX DISPUTES IN INDONESIA Dwiputri, Inayati Nuraini
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research aimed to conduct a study for tax dispute cases in Indonesia, which refers to the behavior of the Supreme Court’s verdict and indication of hidden action done by taxpayer in an effort to win tax disputes and to analyze the taxation regulations especially on the case of tax disputes. The research data are Supreme Court’s verdicts 2004-2010 on the tax disputes cases.This research uses descriptive and logistic regression analysis. The result shows the Supreme Court’s verdict has different way of treating tax year, the length of processingdisputes, and the difference of calculation between taxpayers and tax apparatus. The analysis indicates that hidden action is done by taxpayers in an effort winning the tax disputes. The higher difference of calculation, the higher probability for taxpayers to win the tax disputes. The longer processing time of tax disputes on the level of Supreme Court the higher probability for taxpayers winning the disputes. This indicates the public functionary’s involvement in hidden action by taxpayers. The hidden action done can be in the form of corruption, collusion, and bribery. The analysis of taxation regulation indicates that Indonesian taxation regulations have not been implemented well anddeviation is still found.From this research result and the reference to the previous researches, it is identified that the Indonesian government is required to do things such as: 1) promoting the qualityof tax apparatus either intellectually or through moral behavior; 2) promoting the obedience of taxpayer by promoting the benefits of paying tax especially for taxpayers; 3) inviting citizens/societies and social institution to fight against corruption; 4) promoting the obedience to the taxation regulation for taxpayers and tax apparatus; 5) designing a better taxation institution; 6) shortening the time for the process of disputes.Keywords: hidden action, corruption, the Supreme Court’s verdict, taxpayers.
BANK RISK AND MARKET DISCIPLINE Taswan, Taswan; Tandelilin, Eduardus; Husnan, Suad; Hanafi, Mamduh M.
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

This paper investigates the issue of bank risk taking. Specifically we investigate two main issues: (1) determinants of bank risk, and (2) market discipline to the banks either in implicit, explicit guarantee systems, and all periods. Using Indonesian data, we find that domestic, foreign, and ownership concentration have positive impact on bank risk. Bank shareholders engage in entrenchment behaviour, rather than convergence behaviour. We further find that charter value and compliance to regulation have negative impact on bank risk. Next, we find that market disciplines the banks. Market disciplines the banks at thesame degree in implicit and explicit deposit guarantee systems. Our findings highlight the importance of paying close attention to banks ownership, charter value, and compliance to regulation. Furthermore, since we find that market disciplines the Banks at the same degree in explicit and implicit guarantee systems, we need to investigate this issue further.This finding highlights research potential in the future: to investigate disciplining behaviour from various types of depositors.Keywords: bank ownership, market discipline, risk, entrenchment, convergence, and deposit insurance
REMINDER EFFECT AND ANCHORING-ADJUSTMENT IN EARNINGS ANNOUNCEMENT: IMPLEMENTATION OF PRIORPERIOD BENCHMARK DISCLOSURE STRATEGY Wahyuni, Sri; HM, Jogiyanto
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purpose of this study is to provide empirical support regarding the reminder effects and anchoring-adjustment in earnings announcements. This study is important to explainthe cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. The research of behavioralaccounting often focuses on the consideration in the framework of investment decision making mechanism based on a systematic and accurate. Prior researches have described strategic disclosure of prior-period benchmark in earnings announcement that focuses on the transitory gain or loss, which, in turn, influences investor’s judgments (Schrand & Walther 2000; Krische 2005). Using strategic reference-point theory from psychology and Hogarth & Einhorn’s (1992) belief-adjustment theory, this paper extends such research by investigating how investors behave differently to reminder effect and anchoringadjustment. The experimental results suggest that reminder effects and anchoring of information can influences investor’s judgments in evaluating of company performance.Keywords: reminder effect, anchoring-adjustment, cognitive mechanism, strategic reference-point theory, belief- adjustment theory
PRIVATE INFORMATION ARRIVAL AT INDONESIA STOCK EXCHANGE, REALITY OR IMAGINARY? U-SHAPED RETURN VARIANCE CURVE VERIFICATION Mihardjo, Setiyono; Sumiyana, Sumiyana
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research investigates occurrence of private information arrival in Indonesia Stock Exchange (IDX). The occurrence comes from overnight nontrading session as well as lunch-break hour. Lunch-break return variance decreases two times in comparison with early morning and lately afternoon return variances. This variance is due to private information arrival. This study finds that opening prices form the full day U-shape. It means that opening price causes stock mispricing. It also be concluded that lunch-break session produces the bottom line on the U-shape to move downward. U-shaped curve during morning until the end-afternoon session occurs. Therefore, the line formationimplies the existence of private information arrival that is in short-lived.Keywords: U-shaped curve, private and public information
EFFECTIVENESS ANALYSIS OF “SHANGRI-LA ACADEMY PROGRAM” TOWARDS EMPLOYEES’ WORKING MOTIVATION AT SHANGRI-LA HOTEL SURABAYA Fandianto, Lina; Sutanto, Eddy M.
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research has taken place at Shangri-La Hotel Surabaya, an international management hotel. The population of research is 573 respondents. The purpose of this research is to understand the effectiveness of Shangri-La Academy Program and the employees’ working motivation at Shangri-La Hotel Surabaya. The analysis technique uses descriptive quantitative analysis. The result of research showed that there is a dependency between Shangri-La Academy Program and employees’ working motivation Shangri-La Hotel Surabaya.Keywords: employee’s working motivation, Shangri-La Academy Program
SOCIAL CAPITAL IN NON-BARTER TRANSACTION CHAIN IN PASAR BLANTE KAWANGKOAN, NORTH SULAWESI PROVINCE Kimbal, Rahel Widiawati; Suman, Agus; Ashar, Khusnul; Manzilati, Asfi
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The research aims to find out the forms as well as the function of social capital in the chain of economic activity in Pasar Blante (Blante market), one of the traditional markets in Kawangkoan, North Sulawesi, particularly its non-barter transaction. This research employs phenomenology-qualitative research method by involving triangulation as the method of data gathering. Spradley Model is chosen to analyze data. The results of the research highlight kinds of social capital embodied in non-barter transaction in Pasar Blante which comprises trust, network, norms. These important factors are reflected in transaction chain involving many agents such as (1) the cattle’s owner; (2) maantung; (3) tukang blante; (4) cukong; and (5) the buyers.The contribution of social capital on non-barter transaction among people involving in economic activity are embodied in (1) The transparent transaction resulting in lower informationcost among people taking part in that activity; (2) Free information access which enables them to obtain credible information on getting qualified cattles with highly economical value; (3) Appreciation on someone’s ownership shown in high-sense of belonging and responsibility ontaking care all cattles in Pasar Blante without additional charge; (4) Commitment on contact agreement which minimizes the cancellation on transaction; (5) The transaction needs no written document which legalizes the ownership of the buyer; (6) The availability of cattle’s food which in turn reduces the cattle’s food consumption cost; (7) Fast access on marketing which is supported by all parties involving in the transaction as well as all elements of society. Moreover, this research elucidates that non-barter transaction also support other transactions such as barter transaction and trade-in transaction. Finally, this non-barter transaction proves to be contributive to increase the local revenues and generates the economic activity in the area.Keywords: social capital, traditional market, transaction, chain, non-barter.
A CROSS-CULTURAL STUDY ON THE VALUE STRUCTURE OF MOBILE INTERNET USAGE: COMPARISON BETWEEN INDONESIA AND JAPAN Wardani, Ranti Yulia; Warsono, Sony
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The number of mobile Internet users has been growing rapidly worldwide. Access to the Internet via mobile cellular networks has also grown rapidly. The effects of differentculture of mobile Internet would be interesting to be investigated. The research objective is to investigate the usage pattern differences of mobile Internet users in Indonesia and Japan and to interpret them within the framework of a value structure. The data collection technique used in this study was the survey method. The same questionnaire written in mother language of each country was given to respondents in Japan and Indonesia directly. The result shows that value structures (functional value, emotional value, social value, and monetary value) simultaneously affect the satisfaction of mobile Internet usage of Indonesian respondents, which affect the satisfaction of Japanese respondents. Socialvalue did not significantly affect the satisfaction of mobile Internet usage of Japanese respondents. The implications of cross-cultural differences of mobile Internet will be discussed in this paper. This paper will be ended with discussion, conclusion with practical implications and limitations.Keywords: mobile Internet, cross cultural, m-commerce, Indonesia, Japan.
INFRASTRUCTURE IMPROVEMENT AND ITS IMPACTS ON THE INDONESIAN ECONOMIC PERFORMANCE Irawan, Tony; Hartono, Djoni; Irawan, Ferry; Yusuf, Arief Anshory
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Indonesian government shows their big commitment on the improvement of infrastructure which is reflected in some regulations and policies made. It is supported by many empirical evidences that show the importance of infrastructure improvement on the economic performance. This paper developed a Computable General Equilibrium (CGE)model to analyze the impacts of infrastructure on the Indonesian economy by introducing several types of infrastructure and discussing the impacts of it on the poverty level. The results suggest that improvement on any types of infrastructure is expected to increase the economic growth, raise the government revenue, raise the factors’ income and reduce the poverty level. Improvement on the public work of agriculture, land transportation and telecommunication are still being preferable options comparing to others. Interestingly, even though the public work of agriculture is usually located in rural areas, the model suggests that the improvement on this sector will result higher impact on the urban household rather than to the rural household.Keywords: infrastructure, CGE, policy, poverty.

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