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Wuri Handayani, Ph.D.
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Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281
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INDONESIA
Journal of Indonesian Economy and Business
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
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.
Articles 14 Documents
Search results for , issue "Vol 18, No 2 (2003): April" : 14 Documents clear
EVALUASI DAMPAK PROGRAM PENANGGULANGAN KEMISKINAN BERSASARAN DI PROPINSI D.I. JOGJAKARTA Awan Santosa; Dadit G. Hidayat; Puthut Indroyono
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 2 (2003): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6620

Abstract

This research tries out the ESCAP’s manual on Impact Evaluation for PovertyAlleviation Program in the province of Yogyakarta Special Region. There are several indicators of program evaluation in this method, i.e.: income indicator, poverty reduction, efficiency in program delivery, financial viability, and other aspects. The program clasified into two categories, Self Employment Program (SEP’s) and Public Work Program (PWP’s). SEP carried out by giving revolving block grant to the poor and PWP is carried out by developing physical building as public utilities. The research produces quantitative estimate of program success/failure, which can be useful to evaluate or to improve the implementation of poverty alleviation programs in the future.Keywords: targeted Poverty Alleviation Program, self employment program, public work program, income generating, poverty reduction, efficiency in programdelivery, financial viability.
SUATU TINJAUAN MENGENAI KOPERASI UNIT DESA DAN KOPERASI SERBA USAHA DOSEN GADJAH MADA DILIHAT DARI STRUKTUR ORGANISASI, KEUANGAN DAN LAINNYA H. R. E. Djarkasih Satiakusumah
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 2 (2003): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6621

Abstract

Recently village Unit Cooperatives (KUD) as one kind of cooperatives to still unable to give sufficient economic services to the community and to realize its role in the national economy, since it still faces various obstacles, both internally and externally, it was necessary to increase the participation by their members.The writer also analyses KOSUDGAMA, to find out the differences of the businesssuccess of the two cooperatives in 2001 and 2002.So a comparative study to KOSUDGAMA in Yogyakarta by managers of KUD in West Java Province need to be done to obtain the experience of other cooperative in running business success.Keywords: Village Unit Cooperatives (KUD), KOSUDGAMA, Participation, Comparative Study, Business success.
THE AGRARIAN DISPUTE AND SOCIAL BASIS OF COLONIAL PLANTATION IN JAVANESE PRINCIPALITY: VIEWS FROM JAVANESE SOURCES Sri Margana
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 2 (2003): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.424 KB) | DOI: 10.22146/jieb.6622

Abstract

Masuknya sistem perkebunan kolonial pada akhir abad 19 di Indonesia menimbulkan berbagai perlawanan/konflik dari rakyat. Secara struktural konflik terjadi antara rakyat lemah dan elit desa di satu sisi, dengan perkebunan kolonial dan birokrasi di sisi yang lain. Namun menarik untuk dicermati apakah konflik tersebut hanya disebabkan sistem kapitalistik dan hegemoni bangsa Eropa terhadap Asia ataukah ada faktor lainnya. Tulisan ini menggambarkan proses dominasi perkebunan kolonial dengan latar belakang penentangan kolektif, berdasar struktur konflik di dalam perkebunan kolonial, kerajaan Jawa, dan rakyat desa. Penelitian ini juga menjawab pertanyaan mengapa suatu wilayah dengan tipologi ekonomi kolonial yang sama menghasilkan tingkat penolakan/perlawanan yang berbeda. Studi kasus yang diteliti adalah perusahaan gula Sewu Galur dan perusahaan nila Sumbernila di wilayah Pakualam pada akhir abad 19, dengan aktor-aktor perlawanan rakyat beserta persepsi hidup mereka. Konflik terjadi tidak hanya secara kolektif, melainkan secara individual yang dilatarbelakangi ketimpangan dan persaingan ekonomi. Konflik di perkebunan kolonial disebabkan adanya struktur lingkungan ganda (hybrydal environment) antara sistem agraria lama dan sistem kapitalisme perkebunan kolonial, selain juga karena struktur politik penjajahan.
THE IMPACT OF ACCOUNTING METHODS ON THE QUALITY OF EARNINGS: THE CASE OF OIL AND GAS INDUSTRY Suwardjono Suwardjono
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 2 (2003): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6623

Abstract

Full cost (FC) dan successful efforts (SE) adalah dua alternatif metoda akuntansidalam memperlakukan pengeluaran untuk eksplorasi dan pengembangan dalam industri minyak dan gas bumi. Dalam tahun 1977, Financial Accounting Standards Board (FASB) meniadakan metoda kos penuh dan peniadaan tersebut segera dibatalkan oleh Securities and Exchange Commission (SEC) dalam tahun 1978. Berbagai studi telah membahas masalah ini dan memusatkan perhatian lebih pada reaksi pasar terhadap ketidakpastian status standar daripada reaksi pasar terhadap kandungan informasi laba (earnings).Penelitian ini menggali lebih jauh asosiasi antara metoda akuntansi dan variabilitas tanggapan pasar terhadap pengumuman laba.Tujuan penelitian ini adalah untuk menentukan apakah pasar bereaksi secara berbeda terhadap pengumuman laba antara perusahaan FC dan SE. Penelitian ini memberikontribusi pada literatur tentang earnings response coefficient (ERC) dengan caramembandingkan ERC untuk perusahaan FC dan SE dan sekaligus menawarkan model alternatif dalam pengukuran laba kejutan (unexpected earnings). Penelitian ini menguji perbedaan ERC secara cross-sectional dalam kaitannya dengan karakteristik perusahaan.Penelitian ini mendapati bahwa estimasi secara pooled cross-sectional mendukung temuan sebelumnya yaitu ERC untuk perusahaan SE secara statistis lebih besar daripada ERC untuk perusahaan FC terutama untuk perusahaan FC dalam selang return sebelum (termasuk) hari pengumuman laba.Keywords: successful efforts, full cost, quality of earnings, pooled cross-sectionalestimation, oil and gas industry

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