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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 5 Documents
 1 
Search results for , issue "Vol 35, No 1 (2020): January" : 5 Documents clear
THE INFLUENCE OF EARLY MARRIAGE ON MONETARY POVERTY IN INDONESIA Wulansari Dyah Rahayu; Heni Wahyuni
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.42405

Abstract

Introduction/Main Objectives: The aim of this study is to analyze the influence of early marriage on monetary poverty in Indonesia. Background Problems: Recent studies on early marriage show that the prevalence of early marriage in Indonesia reached 13.5 percent (Marshan et al., 2013) and that early marriage exacerbates poverty, which causes an increase in the economic burden on the family (Djamilah, 2014), an increase in family harassment, divorce and individuals not continuing with their schooling (Putranti, 2012), and an increase in the chance of poverty by 31 percent in the United States (Dahl, 2010). However, most studies are qualitative studies. Research Methods: This study uses recent data from the Indonesian Family Life Survey (IFLS), year 2014; with the sample being women who get married for the first time at less than 18 years old as a proxy for early marriage; and monthly per capita income as a measurement of monetary poverty. This study employs a binary method for the binary dependent variable which is whether the women experience monetary poverty. Findings/Results: The result shows that the prevalence of early marriage in Indonesia has reached 16.36 percent. Among those, 46.61 percent of the women who marry in their teens (before 18 years old) do not complete the mandated nine years of basic education, and 52.35 percent of the women who were married at an early age do not have a health insurance card. The results of the binary probit model show that early marriage does not affect the possibility of a woman experiencing monetary poverty. It means that early marriage does not influence the monthly per capita income of the women. Conclusion: The results of this study imply that other measurements of poverty may need to be considered. Therefore, the policies that are aimed at reducing early marriage should consider the impact of other factors on poverty.
THE EFFICIENCY OF VILLAGE GOVERNMENT SPENDING IN INDONESIA: A META-FRONTIER ANALYSIS Tengku Munawar Chalil
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.44660

Abstract

Introduction: This study aims to measure the efficiency of village government spending and examine the effects of village transfers (Dana Desa) and institutional properties on its efficiency. Background Problems: The village law has endowed extra grants to village governments, which questions if the villages are prepared to adequately handle large increases in funding. Novelty: While previous studies address the misappropriation in spending within the municipal dimension, this study explores the spending efficiency of the autonomous sub-municipal governments and explains the impacts of both lump-sum grants and bureaucracy factors on spending efficiency. Research Methods: This study analyzes the Indonesian 2014 Village Governments’ dataset, using the meta-cost frontier in order to measure village spending efficiency, then it probes the causal impacts of endowed fiscal transfers and bureaucratic factors on the obtained efficiency. Findings/Results: The results suggest that granting direct transfers would exacerbate the spending inefficiencies of autonomous villages. Administrative factors such as a large bureaucracy and a lack of bureaucratic capacity within the body of village governments positively affect spending inefficiencies. Conclusion: The result of this research reflects that there is a need to evaluate the village governance policy to increase spending efficiencies, specifically focusing on the adequacy of village institutions to handle village transfers.
WELFARE IMPACT OF HIGH-NUTRIENT FOODS’ PRICE INCREASE ON INDONESIAN HOUSEHOLDS: IS THERE A ROLE FOR OWN-FARM PRODUCTION? Rodhiah Umaroh; Evita Hanie Pangaribowo
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.50424

Abstract

Introduction/Main Objectives: Significant price increases in food items and uncertainty in the market probably have a severe impact on society, and especially on low-income households. Background Problems: The increases in food prices could have a large impact on the economy and specifically on households. Thus, this study was conducted to investigate what the demand for food, specifically high-nutrient food items, and the impact on welfare are like in Indonesian households when food prices rise. Novelty: There is a great deal of empirical research into the impact of food price changes on household welfare, however studies that have focused on high-nutrient commodities, in particular on self-produced food, are still limited. Many of the previous studies used cross-sectional data for one period but this study used two-wave longitudinal data. Research Methods: Using a large sample of data from the Indonesian Family Life Survey (IFLS), this study employed the quadratic almost ideal demand system (QUAIDS) to identify the demand pattern and applied compensating variation (CV) to understand the impact of soaring food prices on welfare changes. Findings/Results: Overall, the analysis of the impact notes that when prices increase, all household groups would experience welfare losses. The poorest households would experience less of a welfare loss than the richest households, while a larger welfare loss is suffered by households in Java and rural areas. Conclusion: For the low-income households, having their own productive farms could overcome any economic shocks threatening them. Thus, the government should support small-scale farming through such strategic policies as giving them assistance and training in how to manage a small farm.
DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE Amanda Acintya
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.53119

Abstract

Introduction/Main Objectives: Management accounting practices (MAPs) have long been recognized as a subject of interest with regards to business performance, including for Micro Small Medium Enterprises (MSMEs). Despite the significant role of this sector in emerging countries, there is a dearth of research into the practical implementation of MAPs. Background Problems: The purpose of this paper is to gain a general understanding of whether modern and traditional MAPs, in the MSMEs’ context, are on an equal footing in terms of usage and perceived importance. We adopt the IFAC’s management accounting (MA) evolution model to structure this research. Novelty: This study contributes by tracing the adoption of MAPs as an indicator of the MSMEs’ need for MA information. Within an academic and regulatory framework, this study is believed to provide an important contribution for academicians, practitioners and the government. Research Methods: We conducted an attended survey of 34 MSMEs around Yogyakarta and used the simple yet meaningful statistical technique of descriptive analytics. Findings/Results: The findings indicate that traditional MAPs (the ones in IFAC stages 1 and 2) were found to be marginally better implemented than the modern MAPs (IFAC stages 3 and 4). We compute the difference of two proxies: extent of implementation (EI) and perceived importance (PI) as an indicator of the gap in their operationalization. We found that as the IFAC stage moves along to the modern MAPs spectrum, the average difference between EI-PI also moves up accordingly. Conclusion: Hence, despite the better implementation of traditional MAPs among the MSMEs, it does not eliminate the opportunity for the increasing usage of modern MAPs in the future.
THE INFLUENCE OF TAX EDUCATION DURING HIGHER EDUCATION ON TAX KNOWLEDGE AND ITS EFFECT ON PERSONAL TAX COMPLIANCE Dedi Kurniawan
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54292

Abstract

Introduction/Main Objectives: This study has three objectives. First, to analyze whether tax education during higher education influences individual tax compliance through increased knowledge about taxation. Second, to explore the implementation of tax education in universities. Third, to identify the cooperation between universities and the Directorate General of Taxation in order to improve individuals’ tax compliance. The research method used in this study is a mixed-method. Background Problems: In previous studies the educational variables have been measured from the level of the education of the respondents (diploma, undergraduate, and postgraduate), not on the application of courses in tertiary institutions, so that they do not reflect if the respondents received any tax education. Research Method: The approach used in this mixed-method is a convergent parallel one. In a parallel convergent approach, the author collects each item of quantitative and qualitative data simultaneously, and then the data are analyzed. Findings/Results: The results of a survey of 100 students who regularly attend night classes held at the Politeknik Negeri Batam (Polibatam), who have fulfilled the requirements to be taxpayers, indicate that tax education has a significant effect on tax compliance. Then, the indirect effect of tax education through tax knowledge also significantly influences tax compliance. The results of quantitative research are also supported by the results of interviews with two students, two tax lecturers, and one employee of the Directorate General of Taxation. Conclusion: The results of this study are also in line with the social learning theory, where the environment influences cognition and behavior. From the theory, it can be concluded that tax education can increase tax knowledge and influence taxpayers’ compliance behavior.

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