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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 14, No 1 (1999): January" : 8 Documents clear
MEMAHAMKAN PENGETAHUAN AKUNTANSI DI TINGKAT PENGANTAR Suwardjono Suwardjono
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Introducing a new knowledge to new students is not an easy task. Dysfunctionalbehaviors may result due to inappropriate approach to introducing the newknowledge. Introducing accounting to beginners is no difference. This paperdescribes an alternative strategy to improve introductory accounting learning andteaching in higher education institutions. The author argues that some dysfunctionalbehaviors related to understanding accounting are attributed to the way thisknowledge is introduced to new students. Instructors tend to emphasize heavily on thetechnical aspects of accounting without incorporating the conceptual and theoreticalideas behind the technical process. More importantly, the fact that accounting is abody of knowledge is often left in the introduction so that nonaccounting studentshave the wrong ideas about accounting. Accounting is often viewed as a merelytechnical recording rather than a challenging knowledge that calls for intellectualand scientific inquiries. This paper provides a framework of how theoretical aspectsof accounting are introduced to new students as a basis for explaining the technicalprocess of accounting. These theoretical aspects are summarized in the form ofaccounting structure to help students understand accounting in a broad sense.Institutional and instructional policies regarding the introductory accounting courseare also discussed.
RISET KONSUMEN DALAM PENGEMBANGAN TEORI PERILAKU KONSUMEN DAN MAS A DEPANNYA Basu Swastha Dharmmesta
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Artikel ini menyajikan keterkaitan riset konsumen dengan pengembangan teoriperilaku konsumen. Bidang perilaku konsumen yang didukung oleh temuan-temuandalam riset konsumen telah mengalami perkembangan. Dalam pengembangan teoridiambil contoh karya-karya Howard. Karya Howard itu dianggap sebagai contohyang lengkap dalam aplikasi riset konsumen untuk mengembangkan teori perilakukonsumen. Artikel ini juga membahas proses perkembangan teori perilaku konsumendi mana konsumen menjadi fokus dalam pemasaran. Tinjauan sosial-kognitif menjadisangat penting mengingat perkembangan perilaku konsumen sebagai bidang terapansudah mengarah ke tinjauan seperti itu, sehingga pendekatan dengan ilmu psikologikognitif menjadi dominan. Di rnasa depart, perkembangannya masih didominasi olehtinjauan kognitif.
PEMILIHAN MODEL EKONOMI EMPIRIK DENGAN PENDEKATAN KOREKSIKESALAHAN Insukindro Insukindro
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

For the last two decades, one of the major development in dynamicspecifications has been an error correction model (ECM). The ECM can be motivatedby optimizing behavior of economic agents in the presence of disequilibrium in theeconomy. In this case, the agents need to optimize subjet to a separate disequilibriumand adjustment costs. The disequilibrium cost is the cost associated with being out oflong run equilibrium, whereas the adjustment cost is the cost associated with changesin the variables in question.This approach can not only capture the short- and long-run specifications andprovide an attractive statistical framework, but is also consistent with the concept ofcointegration or equilibrium relationships in economic time series. It has also beenwidely used to model the dynamic specifications in economic analysis, because it hasa number of advantages both in terms of its value in generating estimated regressionequations with desirable statistical properties and in term of the ease with which suchequations can be interpreted.
PEMULIHAN LINGKUNGAN USAHA* Bambang Sudibyo
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Krisis ekonomi Indonesia sekarang ini terjadi karena sebagai suatu entitasperadaban Indonesia memang sedang dalam keadaan rentan, baik pada dimensiekonomi, politik, sosial, kultural, dan siklusnya dalam sejarah. Market confidancemerosoi drastis karena pembusukan multi-dimensional itu. Dalam artikel ini penulismenguraikan tidak memadainya paradigma pemulihan yang masih mengungkungpemikiran banyak pejabat Pemerintah dan pengamat ekonomi karena paradigma inipada substansinya anti reformasi, pro status quo, dan retrospektif. Sebagai gantinyapenulis menyodorkan paradigma reformasi. Paradigma reformasi ini harusmangkerangkai proses sosial pembentukan kontrak sosial baru yang akanmenggantikan kontrak sosial lama yang selama ini diberi label Orde Baru. Proseskeluar dari krisis dipandang sebagai proses formatif pembentukan sinergi baru yangdikerangkai oleh kontrak sosial baru tersebut.
PENG ARUH KEMAMPUAN MANAJEMEN PENDAMPING TERHADAP TINGKAT KEBERHASILAN PROGRAM IDT DIKABUPATEN KULON PROGO* Sri Haryani
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Kemiskinan merupakan permasalahan yang dihadapi oleh semua negara,teruta-ma negara-negara berkembang. Pada negara maju, kemiskinan juga masihada, hanya jumlahnya yang relatif kecil. Untuk mengatasi masalah kemiskinan ini diIndonesia mulai Pelita VI menerapkan program IDT (Inpres Desa Tertinggal).Dalam situasi krisi moneter seperti sekarang ini, program ini pantos untuk mendapatperhatian yang besar. Karena, program ini selain mampu mengentaskan kemiskinan,juga mampu menggerakkan perekonomian rakyat, khususnya merekayang termasukkategori miskin.Dengan berdasar pada delapanpuluh satu (81) responden, yang berasal darienam desa, yang terdiri dari tiga tingkat keberhasilan dalam pelaksanaan programIDT, penelitian ini dilakukan dengan tujuan, (I) mengidentifikasi tingkat keberhasilanyang dicapai desa-desa dalam melaksanakan program IDT; (2) mengidentifikasikemampuan manajemen yang dimiliki para pendamping; dan (3) mengidentifikasipengaruh kemampuan manajemen terhadap tingkat keberhasilan desa dalammelaksanakan program IDT.Hasil analisis menunjukkan bahwa, tingkat keberhasilan desa-desa dapatdikategorikan kedalam tiga tingkatan yaitu sangat berhasil, cukup berhasil, dankurang berhasil. Namun pemeringkatan keberhasilan desa dalam melaksanakanprogram ini menjadi kewenangan Bangdes, sehingga peneliti tidak dapat melakukanpenilaian dan selanjutnya tinggal menggunakannya.Tujuan kedua diperoleh dengan melakukan analisis Friedman dua arah (Anova-2arah Friedman), Dari keenam desa yang dipilih sebagai sampel, terdapat dua (2)desa dengan rata-rata kemampuan manjemen yang cukup baik, dan empat (4) desadengan rata-rata kemampuan manajemen baik. Sedangkan penggunaan analisisting/cat perbedaan, untuk mengukur kemampuan manajemen pendamping terhadapkeberhasilan desanya dalam melaksanakan program IDT. Kesimpulan yangdiperoleh, kemampuan manajemen pendamping berpengaruh terhadap keberhasilandesa dalam melaksanakan program IDT.
BIAS DARI PENGGUNAAN MODEL DI MBAR Jogiyanto Hartono
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.189 KB) | DOI: 10.22146/jieb.39133

Abstract

This paper discusses biases that occurred on level, return and event studymodels. In a prices lead earnings condition, the coefficient in the level model isunbiased, while that in the return model is biased. In a prices do not lead earningscondition, both level and earnings models yield unbiased coefficients economically.In general, the level model suffers more serious bias econometrically than does thereturn model. In an event study, daily returns with equally-weighted index are able to detectabnormal returns better than are monthly returns with value-weighted index. Whenannouncements are clustered in calender events, the market model or the marketadjustementmodel is less biased than the mean-adjusted model. But, when eventdates are not clustered, a simple model such as the mean-adjusted model is not worsethan other models.
DIMENSIKUALITATIF KEBERHASILAN PERLUASAN KESEMPATAN KERJA Haryo Kuncoro
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

People argue that employment is concerned with the numerical matters. This isbecause any discussion about employment problems always refers to the quantitativedata such as labor force, employment opportunities, and the most important figure isopen unemployment rate. Therefore, the employment problems are presumablyidentical to create the jobs widely. However, stressing merely on the quantitativeaspects is quite risky to understand the employment problems completely.This article attempts to identify some qualitative aspects in evaluating thesuccess of the jobs creation. Based on the conceptual analysis proposed, weconcluded that creating the jobs as much as possible is necessary condition but notsufficient to achieve the goals of economic development. It means that the governmentshould consider not only the quantitative aspects but also the qualitative aspects.Indeed, the employment is one of the greatest obstacles for any government in theworld.
PENGARUH KRISIS MONETER PADA EFISIENSI PERUSAHAAN PUBLIK DIBURSA EFEK JAKARTA Mas'ud Machfoedz
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 1 (1999): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The monetery crisis has attacted Indonesia since the mid of 1997. Sharp increase ofUS dollar exchange rate and the due of international loan hurted Indonesianeconomy and business painfully. It is very rational that this national probleminfluence the performance of companies listed in Jakarta Stock Exchange (JSX).Increasing the price, in rupiah, of imported material and other goods and servicesfrom other countries that based on dollar value destortedthe ability of companies tomaintain their financial performance.This study intent to identify and analyze the impact of monetary crisis to theperformance of companies listed in JSX. 129 manufacturing companies selected assample to answer the question whether the monetary crisis has already attacted theperformance of companies listed in JSX. The sample, then, sub-grouped to the foursub-sample based on sector of businesses to explain which of the sector hurting most.By using t-test and spearman rank correlation all the hypothesis are tested. Sixfinancial ratios used to represent the company performance. Those ratios are consistof three ratio categories: profitability, liquidity and operation, and leverage.The results of the study shown that companies listed in JSX are impacted by monetarycrisis. All means of financial ratios after crisis used in this study are worse than thosein the year before crisis. T-test results show that all indicators of ratios significantlydifferent except Current Ratio and Debt to Equity Ratio. The explanation that can beprovided from these findings is that the impact of crisis to those two ratios cannot beshown in the very short time (only six months), because the liquidity, debt, and equityof the sample are still not significantly changing from the first semester of the year of1997. The explanation of those finding also supported by analysis of sectors ofindustry. Four sectors, taken from JSX directory, shown consistently with totalsample except sector of heavy investment as: building construction, real estate, and other heavy investment industries. The explanation of this exception is that thosecompanies in sector 4 have not yet been impacted by the crisis.

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