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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 989 Documents
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CORPORATE GOVERNANCE IMPLEMENTATION AND PERFORMANCE ASSESMENT USING THE CGCG’s UGM RATING MODEL: COMMERCIAL BANKS IN INDONESIA Artiningsih, Arika; Novmawan, M. Ridwan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purpose of this research is to examine the implementation of Good Corporate Governance (GCG) in Commercial Banks before and after the policy of The Bank Indonesia Regulation (PBI) Number 8/4/PBI/2006 concerning Good Corporate Governance Implementation for Commercial Banks. Center for Good Corporate Governance Universitas Gadjah Mada (CG CGCG UGM) rating model was employed to measure CG implementation in Commercial Banks which calculate both company organs and Corporate Governance (CG) basic principles in a universal framework. From the company organs perspective, a CG system consists of five (5) organs interacting each others, which are board of directors, board of executives, boards of commissioners/committees, auditors, and stakeholders. Meanwhile, from the CG basic principles perspective, a CG system should fulfill five (5) CG principles, which are Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Therefore, the CG framework and rating model use The information technology as the main pillar in the application of CG. As for measuring banking performance, CAMEL ratio--which consist of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Management (Man), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR)--was applied. In conclusion, Using CGCG UGM rating model, it is discovered hat CGimplementation at Indonesian banking system was improved subsequently to the issuance of PBI. Whereas on its performance, the significant changes were indicated by only two ratios, i.e. LDR and MAN. This research depicts Bank Indonesia effectiveness as regulator at providing CG implementation guide on PBI. This research reveals for the urge for Indonesian banking industry to boost GCG implementation for their rating and performanceimprovement. Keywords: corporate governance asessment, CAMEL, commercial banks, corporate governance
FINANCIAL CRISIS VERSUS DEBATE ON URBAN SPACE, CHALLENGE, AND RESEARCH AGENDA Sutriadi, Ridwan
Journal of Indonesian Economy and Business Vol 25, No 1 (2010): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

Unstable economic conditions due to the financial crisis in 1997 and 2008 have made it necessary for Indonesia to seek alternative ways to escape such uncertain global economic conditions. In doing so, several development policies and innovative scenarios have been applied by the Indonesian Republic. The government has also attempted to relate such initiatives with global development actors, starting from the policy level up until the formulation of action plans. Nevertheless these efforts must be accompanied by a comprehensive approach, covering all activity aspects from the actors of development to collectively participate in development. This may also effect development of Indonesian urban space of which cannot be separated from such global conditions.This article attempts to describe the impacts of development beyond the limits of administration as a result of globalization, occurring particularly in large cities, but also involving other cities Indonesia. In relation to this, the discourse on ‘space’ emerges in the context of urban planning, whether remaining to be oriented towards physicalorganization, or shifted to the new paradigm of which tends to view space as a product of global economic situations, community conditions, as well as values of local culture andforeign values (imported from the west). Therefore, this article begins its discussion on urban systems within the context of globalization and financial crisis, then proceeding with discussions concerning impacts towards urban structure, regional competition, urban identity, followed by discussions on financial crisis and the debate on urban space, and finally concluded with the research agenda.Paradigm shifts have become one of the most urgent matters to study considering the challenges of inter-regional competition, regional autonomy, and financial crisis.Furthermore, this study may assist the space planners in better understanding the reasons that cause failures of policy and planning implementation that have been formulated. This article aims to awaken academicians in developing a research agenda in line with the debates of understanding urban space (particularly in times of financial crisis) but also serves as a critic and enrichment towards the literature related to global impacts towards urban structure, regional competition, and urban identity.Keywords: globalization, space, urban structure, regional competitiveness, urban identity.
DEVELOPING A MEASURE OF LOCAL GOVERNMENT’S FINANCIAL CONDITION Ritonga, Irwan Taufiq
Journal of Indonesian Economy and Business Vol 29, No 2 (2014): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study develops an instrument to measure the financial condition of local governments(LG) in Indonesia. The instrument will serve as an early warning system for local governments’financial management. The instrument to measure their financial condition consists of sixdimensions, namely short-term solvency, long-term solvency, budgetary solvency, service-levelsolvency, financial flexibility, and financial independence. Each dimension has its own indicators.There are a total of eighteen indicators examined in this study. These indicators are combinedto form a composite index, called a Financial Condition Index (FCI). The reliability andvalidity of the composite index is analyzed and the results show that the measures developed inthis study are reliable and valid. In addition, the instrument possesses the criteria of a goodmeasure: it is theoretically sound, a comprehensive assessment, it has predictive ability, distinctiveability, it is practical, objective, and a resistant to manipulation and gaming.Keywords: financial condition, local government, short term solvency, long term solvency,budgetary solvency, service-level solvency, financial flexibility, financial independence
A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) Zuhroh, Diana; Parawiyati, Parawiyati; Lisetyati, Eni
Journal of Indonesian Economy and Business Vol 24, No 1 (2009): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates.
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.
THE APPLICATION OF E-TOURISM IN SMALL AND MEDIUM-SCALE TOURISM IN INDONESIA: A STRATEGIC MANAGEMENT VIEW Hussein, Ananda Sabil; Widagdo, Untoro; Asriwulan, Yeni
Journal of Indonesian Economy and Business Vol 25, No 2 (2010): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

Tourism sector is one of state’s income that cannot be separated from the roles of small and medium scale business unit. In accordance with the development of science and technology, tourism sector cannot be separated with the application of information technology commonly called as E-Tourism. In general, E-Tourism is an application of information technology in the field of tourism in order to achieve effectiveness and efficiency in promoting the tourism sectors in Indonesia. Its application in tourism sector can be used as a medium to promote virtual promotion in order to get wider markets. It is also known that most of the tourists who come to Indonesia are from developed countries and they are familiar with the application of ICT. By applying E-Tourism tourists andprospective ones are able to access tourism information fast and accurately. It is beneficial for small and medium-scale businessmen. The article attempts to give a description about the effects of E-Tourism on small and medium-scale business unit in Indonesia. It is expected that those involved in tourism business are able to formulate a strategicmarketing that can provide competitive advantages, while for researchers it is hoped that the article will be beneficial for future research related to E-Tourism .Keywords: Tourism, small and medium scale business unit, E-Tourism, ICT, Strategicmarketing
FACTORS INFLUENCING THE CHANGES OF FOREST COVER (A CASE STUDY ON SUMATRA ISLAND) Nugroho, Sigit Budi
Journal of Indonesian Economy and Business Vol 24, No 2 (2009): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

In Indonesia, decreasing the forest cover or deforestation in 2000-2005 period had increased up to 1,09 million ha per year, and in Sumatera island alone the deforestationreached 0,27 million ha per year. The primary factors that caused the changes of forest cover in Sumatera are logging, both legal and illegal, and forest conversion for other landuses. This paper used panel data model for eight provinces in Sumatera from 2000 to 2006 to analyze direct causes of changes of forest cover. In the model of changes of forest cover caused by logging, resulted a positive correlation between deforestation and price of timber. These results implied that the rise of timber price made illegal loggers try to get maximum profit in a short time, and it could stimulate illegal logging. In the model of changes of forest cover caused by forest conversion for other land uses, the results showed a positive correlation between deforestation and GDP per capita. The result concludes that the increase of GDP per capita makes consumption for agricultural goods increase, and it can stimulate forest conversion for other land uses.Keywords: forest cover, illegal logging, deforestation, forest conversion
PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY Andayani, Wuryan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the auditor industry specialization could not restrict the earnings management and the company‘s prospector strategy could restrict the earnings management. On the contrary, defender strategy couldnot restrict the earnings management. Another finding proved that the auditor industry specialization influence the earnings response coefficient (ERC) and investors’ response.Besides the auditor industry specialization, as well as the prospector and defender strategies, other factors also affected influence ERC are leverage, company size, stock return, beta and market return. The interaction among the prospector and defender strategies and unexpected earnings neither influence the CAR nor the investors’ response. This was probably because the investors pay attention to the strategy used by the company. However, there were any interaction variables: industry specialization auditor, leverage, stock return, beta and market return influence the CAR and investors’ response.Keywords: auditor industry specialization, prospector-defender strategy, earnings response coefficient, earnings quality.
INSOLVENT FOREIGN PRIVATE BANK: A STUDY ON MERGER AND LIQUIDATED BANKS Haryati, Sri
Journal of Indonesian Economy and Business Vol 26, No 3 (2011): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purpose of this research was to apply the result of the previous studies on predictive models of banks soundness in the year of 1999-2004 in private national banks, in which the result showed poor performance as was indicated by Z-score calculation of the discriminatory function of the cut-off position on less soundness and unsoundness level.The study also examined whether the financial ratios that must be published according to SEBI No. 7/10/DPNP March 2005 are able to predict the level of banks soundness whenthey were implemented on the the discriminatory function.The research population was Indonesian Foreign Private Bank (BUSN). The secondary data used in this research were publications of financial statement during the five-yearperception time (2004-2008). The result of the research showed that the discriminatory function of previous research could apply to predict the soundness level of private foreignbanks in the period 2004-2008 and the financial ratios according to SEBI7/10/DPNP publication in March 2005 were not enough to predict the soundness ratings of Indonesia’s Foreign Private Banks.Keyworlds: soundness level of bank, Z-score, financial ratios
DISTORTION OF CAPACITY ON INTER-REGIONAL TRADE OF IMT-GT: STUDY CASES ON FOUR SELECTED PROVINCES IN SUMATRA, INDONESIA) Avianto, Benito Rio
Journal of Indonesian Economy and Business Vol 25, No 3 (2010): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The objective of the paper was to understand the impact of sub regional economic cooperation, known as the Indonesia-Malaysia-Thailand Growth Triangle (IMT- GT), ontrade sector in Indonesia. The approach of research based on export macro information by provinces and commodities.The method used in the analytical framework was a fixed effect method. The regional study covered Nanggroe Aceh Darussalam, North Sumatera, West Sumatera Barat, andRiau provinces, and the commodities involved CPO, coffee and rubber, with 1990-2008 data series.Based on pooled regression, the IMT-GT, there was a significant impact on export from the four provinces to Malaysia and Thailand for all based years. One might focus on commodity level that, in fact, CPO was the only one coomodity that had a significant impact within the IMT GT region. In addition, Thai Bath and Malaysian Ringgit, withrespect to GDP for both countries, had significant influenced on Export;, especially after the IMT GT endorsed.Keywords: IMT-GT, Province, export, CPO, coffee, and rubber export, pooled regression 

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