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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 14 Documents
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Search results for , issue "Vol 28, No 2 (2013): May" : 14 Documents clear
THE IMPACT OF AUDIT RATE, PERCEIVED PROBABILITY OF AUDIT ON TAX COMPLIANCE DECISION: A Laboratory Experiment Study) Meinarni Asnawi
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.071 KB) | DOI: 10.22146/jieb.29763

Abstract

This study aims to provide empirical evidence that audit rate and perceived probability of audit have impact on tax compliance. This study used a laboratory experiment to test the impact of economic factor (audit rate) and psychology factor (perceived probability of audit) on tax compliance decision. 78 participants were involved in this experiment from the master of science and doctoral program and accounting magister of FEB UGM Yogyakarta. This experiment used multilevel treatment experiment design and standard of fieldwork media for software. The results provide empirical evidence that audit rate and perceived probability of audit have significant relationship with tax compliance decision. Audit rate has indirectly related to tax compliance decisions by perceived probability of audit. We propose a model that is intended to clarify the mechanism through perceived probability of audit impact to tax compliance decisions. The result highlights the importance of obtaining a proper understanding of these factors for developing effective policies with the aim of increasing the level of compliance, and indicate that audit rate should be implemented to improve tax accuration report using perceived robability of audit by tax payer.
CONVERGENCE OF INCOME AMONG PROVINCES IN INDONESIA,1984-2008: A PANEL DATA APPROACH Bayu Kharisma; Samsubar Saleh
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.206 KB) | DOI: 10.22146/jieb.6221

Abstract

This paper aims to analyze the income dispersion and test both absolute convergence and conditional convergence of income among 26 provinces in Indonesia during 1984- 2008 using static and dynamic panel data approach. Using the σ convergence analysis indicated that income dispersion measured by coefficient variation occurred in 1984-2008 generally experienced fluctuation. Factors influencing income dispersion rate were the impact of the economic crisis, the period of fiscal decentralization in Indonesia, the impact of the Bali bombing, impact of rising fuel prices in October 2005 and the earthquake in Jogjakarta and Central Java. Dynamic panel data estimation with system GMM produced an efficient and consistent estimator to overcome the problems of instrument validity. In addition, it is also dedicated to minimize the risk of bias due to endogeneity problem. There was a strong indication of the existence of absolute convergence and conditional convergence among 26 provinces in Indonesia during 1984-2008. Thus, there was evidence that the economy of poorer provinces tends to grow faster compared to the more prosperous provinces, and this progress meant that there was a tendency to catch up. Based on the system GMM estimation, it is found that the provinces in Java havefaster speed of convergence comparatively to those outside Java.
PERSONALITY AND COGNITIVE FACTORS IN INFORMATION SYSTEM MIGRATION PROCESS Willy Abdillah
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.303 KB) | DOI: 10.22146/jieb.6226

Abstract

This study predict potential resistance of IT adoption from perspective of cognitive and personality. Research conducted on 30 employees of PT. Berau Coal and 54 employees of PDAM Boyolali who are undergoing the process of migration of ERP and e-billing. Nonprobability sampling procedure was using in this research with purposive-judgment techniques. Primary data retrieved through a questionnaire with a closed question format. Hypothesis testing conducted using Partial Least Square with software applications 2.0.M3 version SmartPLS. The results show only the cognitive factors have positively influence on intention to adopt ERP and e-billing. This finding reinforces that the development of IT adoption theory will lead to perceptual factors. Also, this finding indicates that the employees of PT. Beraucoal and PDAM Boyolali have great intentions to use IT in term of ERP and ebilling migration process. Managerial implication and further researches are discussed.
THE EFFECT OF SOCIAL CAPITAL ON LOAN REPAYMENT BEHAVIOR OF THE POOR (A Study on Group Lending Model (GLM) Application In Islamic Microfinance Institution) Yulizar D. Sanrego; M. Syafi’i Antonio
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.999 KB) | DOI: 10.22146/jieb.6222

Abstract

Market failures in the financial system may be indicated by the absence of opportunities for the poor to get financial services. This also happens in the practice of Islamic banking. For this reason it is popping up a lot of non-market institutions - Islamic Microfinance Institutions (IMFi) is one of them which tried to cover up the weaknesses of banking practices. However, the development IMfi is not effective in alleviating poverty and not much different behavior from most banks. In turn, appear Islamic Microfinancebased groups in the hope of further empowering the poor and ensure that financial services can be viable and able to repay their loans with three main approaches that implemented simultaneously; (1) spiritual approach (2) financial approach and (3) social approach. This study wanted to prove empirically that Islamic Microfinance -based groups can ensure that the poor deserve to get financial services and are able to repay their loan on time. Using Structural Equation Model the study proved that Social Capital values which embedded within the Islamic Microfinance-based groups influence the behavior of the poor in repaying their debts. As a policy recommendation, Islamic Bank should consider to prefer Islamic Microfinance-based groups as partners in the realization of their linkage program for the poor so that poverty alleviation program can be optimally implemented.

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