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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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ANALISIS PERTUMBUHAN ENDOGEN DALAM OTONOMI DAERAH Ismawan, Bambang
Journal of Indonesian Economy and Business Vol 18, No 2 (2003): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

Decentralization era is a momentum for mobilizing local resources to develop localcapital. Microfinance is the key to capital formation at the local level, solve the bigproblem of poverty and empower people’s socio economy. The strength of microfinance is based on people driven and it’s sustainability. Microfinance will contribute broad based development and development through equity.Keywords: Accessibility, people’s economy, self reliance, microfinance, microenterprise, sustainability
THE EFFECT OF GCG IMPLEMENTATION AND RISK PROFILE ON FINANCIAL PERFORMANCE AT GO-PUBLIC NATIONAL COMMERCIAL BANKS Haryati, Sri; Kristijadi, Emanuel
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

The research tests the effect of the risk profile and the application of corporate governanceon financial performance at go-public national commercial bank. The data were taken fromtheir financial statement and GCG assessment published during 2008-2010, analyzed usingSEM with generalized structured component analysis (GSCA). It shows that risk profile has nosignificant and positive effect on the financial performance. Among the four risk profiles,liquidity risk has the best discriminate validity. However, GCG has significant and positiveeffect on the financial performance, and only financial and non financial transparency has thebest convergent validity. Banks five financial performance indicators have good validity.Beside, ROA, NIM and CAR have good validity in which ROA has the highest loading estimate.Keywords: good corporate governance, risk profile, profitability, capital
ANALISIS KANDUNGAN INFORMASI LAPORAN ARUS KAS DI BURSA EFEK JAKARTA Wahyuni, Sri
Journal of Indonesian Economy and Business Vol 17, No 2 (2002): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purpose of this study is to examine the information content of total cash flows. As much as 88 manufacturing firm listed in The Jakarta Stock Exchange (JSE) were taken as sample using a purposive sampling method. The statistics method used to test hypotheses is a linear regression in the return model. The results of this study shows that : 1). Information content in cash flows statement the condition of good news is not significantly associated with the stock return increase around the financial statement publication date. 2). Information content in cash flows statement the condition of bad news is not significantly associated with the stock return decrease around the financial statement publication date.Keywords : Cash flows, information content, return model, stock return.
PERMINTAAN BERAS DI INDONESIA: REVISITED Sugiyanto, Catur
Journal of Indonesian Economy and Business Vol 21, No 2 (2006): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

This paper examines the demand for rice in Indonesia. The data used are timeseries data, ranges between 1970 and 2003, and data from National Survey (SUSENAS)2003. We employ the Almost Ideal Demand System (AIDS) and its inverse to model theIndonesian demand for rice. We also estimate single equation, both ordinary and inversedemand models. Las but not least, the Error Correction Mechanism is used to model thedemand. However, the single (ordinary) equation model outperforms the others.The demand for rice in Indonesia has some regular behaviour, negative withrespect to price and positive in line with the income. However, the magnitudes of theparameters, the elasticity, have been changing. The elasticity with respect to income isdecreasing, indicates that rice is becoming an inferior goods. Family whose expendituresare lesser than 300,000 Rupiahs per month will increase their rice consumption inresponse to the increase in their income. The changes in the elasticity and the variabilityof the consumption in response to income make difficult to predict the total demand forrice.Keywords: Indonesia, rice, demand, AIDS/IAIDS
PENGARUH RISIKO NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Suciwati, Desak Putu; Machfoedz, Mas’ud
Journal of Indonesian Economy and Business Vol 17, No 4 (2002): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Rupiah exchange rate fluctuation occurred since July 1997 has risked rupiah depreciation on US Dollar and other mayor trading parther’s currencies, that are Yen (Jepang), Mark (Germany), Franc (French), Poundsterling (UK), Dollar (Singapore), and Dollar (Hongkong). The objective of this study is to examine the economic exposures differences of rupiah exchange rate before and after rupiah depreciation, and the different effect of rupiah exchange rate on stock return before and after rupiah depreciation.This study use Chow differential test to compare regression results at two different periods, period of 1994-1996 and 1998-2000 with the same sample. Two models regression equation were used and each model was differentially tested in two periods. Independent variable of the two models was average monthly rupiah real effective exchange rate (REER) during a year from December to November following year, and it was controlled by total debt (THUTANG) of the manufacture during a year. Dependent variable for the first regression model was EPS change of companies during a year, and for the second regression model was daily abnormal return accumulated during a year (CAR).Although regression analysis at the second period showed contrary or defferent result, but after tested with Chow test, it was indicated that economic exposure of rupiah exchange rate change on cash flow change at the second period was not different. It was proved, then, that the effects of rupiah exchange rate on stock return were different between period of before and after the rupiah depreciation.Keywords: Real Effective Exchange Rate, Exposure, Capital Adequacy, Earnings per share
PROSES PENYUSUNAN ANGGARAN & PENGALOKASIAN BELANJA DI PEMDA KABUPATEN WONOGIRI Fadillah, H.M. Nuh; Muhtar, Muhtar
Journal of Indonesian Economy and Business Vol 19, No 1 (2004): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study evaluates the budget formulation process of Wonogiri regency, includingefforts to accommodate public aspiration and the roles of local parlement.The information used are secondary and primary data. Secondary data are Income andLocal Budget, consist of incomes (local income, balancing fund and various legal incomes),expenditures (expenditure for local apparatus and expenditure for public services) eachconsists of general administrative expenditure, maintenance and operational budget, andcapital/ investment expenditure) and funding (i.e. local income and local spending).Primary data were observation results conducted during budget meetings, interviews withthe head of budget division and the head of C Commission of local parlement. Analysisinstruments employed were qualitative-descriptive and proportional analysis.Keywords: budget formulation process, qualitative descriptive and proportional analysis,criteria of performance budget formulation, planning programming andbudgeting system.
PENGARUH REPUTASI, ETIKA, DAN SELF ESTEEM SUBORDINAT TERHADAP BUDGETARY SLACK DI BAWAH ASIMETRI INFORMASI Nugraheni, Tri Siwi; Sugiri, Slamet
Journal of Indonesian Economy and Business Vol 19, No 4 (2004): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Based on agency theory, this study experimentally investigates whether budgetaryslacks are different among subordinate managers with different levels of their reputation,ethics, and self esteem under different levels of information asymmetry. Subjects consist of 101 undergraduate accounting students at University of Pembangunan Nasional,Jogjakarta. This study uses a 3 x 2 factorial design to test the levels of reputation andethics. A 3 x 3 factorial design is used to test the level of self esteem. This experimentmanipulates information asymmetry into three conditions: none, low, and high as used bySteven (2002) and uses a fixed pay plus bonus. This study predicts that subordinates withlow reputation, ethics, and self esteem tend to create higher budgetary slack than do those with high reputation, ethics, and self esteem. Results show that experimental evidence supports the prediction. Future research is recommended to use truth inducing pay scheme to explore whether results of the current study are consistent.Keywords: budgetary slack, reputation, ethics, self esteem, information asymmetry.
KEMISKINAN DI SRIHARJO DEWASA INI Indroyono, Puthut; Junarsin, Eddy
Journal of Indonesian Economy and Business Vol 17, No 1 (2002): January
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Abstract

Economic improvements should be appraised from growth, ethical, and sustainable development point of views. Hence, economic growth is only one of the improvement criteria. Subsequently, institutional economics hypothesizes that the roles of institutions and cultures are obvious in designing economic system and policies in a particular country. In other words, not one economic system is appropriate for every country. Accordingly, in order to find out that people economy is the most suitable economic system in Indonesia, we visited the village of Sriharjo on November 28, 2001. The results show that albeit its use of traditional economic system (agriculture) and financial institution, Sriharjo survived when the monetary crisis hit the village economy. This empirical result supports the hypothesis of institutional economics that cultures can help establish a strong foundation in an economy. The conclusion is in line with previous research finding by Mubyarto, Masri Singarimbun, and David Penny.Keywords: Institutional economics, people economy.
CONFLICT OF INTEREST ON OWNERSHIP VERSUS FREE CASH FLOW: DIVIDEND POLICY EFFECTIVENESS Mahadwartha, Putu Anom
Journal of Indonesian Economy and Business Vol 22, No 4 (2007): October
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Abstract

Indonesia mempunyai masalah keagenan yang unik. Konflik antara prinsipal denganprinsipal lebih mempengaruhi nilai perusahaan dibandingkan konflik antara prinsipaldengan manajer (agen). Kebijakan dividen memegang peranan penting dalam mengatasimasalah keagenan. Dividen dapat menjadi mekanisme pengikat (bonding) untuk mengikatkepentingan manajemen dengan kepentingan pemegang saham. Selain itu aliran kasbebas, dan aset sebagai kolateral (collateral assets) juga memegang peranan pentinguntuk mengurangi masalah keagenan antara pemegang saham dengan pemegang utang(debtholders). Aset kolateral merupakan mekanisme covenant utang untuk mengurangikonflik antara pemegang saham dengan pemegang utang (debtholders).Penelitian ini menguji hipotesis substitusi dalam teori keagenan antara dividen danstruktur kepemilikan (manajerial dan outsiders). Penelitian ini berargumen walaupunkebijakan dividen, dan struktur kepemilikan (manajerial dan outsiders) merupakanmekanisme untuk mengurangi konflik keagenan namun semua mekanisme yang ada selalusaling meniadakan, karena manajemen sangat memperhatikan biaya keagenan dariadanya pengendalian konflik keagenan. Sedangkan kaitan antara struktur kepemilikan,aliran kas bebas, dan aset kolateral juga mempunyai efek yang berbeda terhadap dividen.Penelitian ini menguji lima hipotesis yaitu hipotesis mengenai efek substitusi, asetkolateral, dan hipotesis pengaruh aliran kas bebas dalam menpengaruhi dividendibandingkan dengan struktur kepemilikan. Sampel adalah perusahaan non-keuanganyang terdaftar di Bursa Efek Jakarta (sekarang Bursa Efek Indonesia) selama perioda1995 sampai dengan 2004. Penelitian ini menggunakan model Logit dengan Andrew danHosmer-Lemeshow Goodness-of-Fit Tests, dan Wald test untuk menguji hipotesis. Hasilpenelitian mendukung hipotesis substitusi, dan aset kolateral sebagai debt covenant.Hipotesis mengenai aliran kas bebas tidak terdukung. Hal ini mengindikasikan bahwamanajer tidak bersedia mengorbankan aliran kas bebas untuk pemegang saham, sehinggakebijakan dividen dalam mengendalikan konflik keagenan kurang efektif di Indonesia.Masalah keagenan melalui ekspropriasi aliran kas bebas oleh manajer tidak berdampakbesar pada nilai perusahaan dibandingkan dengan ekspropriasi aliran kas bebas olehpemegang saham mayoritas.Keywords: Ownership Structures, Free Cash Flow, Dividend Policy, Agency Theory
PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI PARTNER AUDITOR INDEPENDEN UNTUK MELAKSANAKAN AUDIT PEMERINTAH Mardiasmo, Mardiasmo
Journal of Indonesian Economy and Business Vol 17, No 3 (2002): July
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Abstract

There is an evidence that only a limited number of independent audit firms are interested in performing governmental audit (O’Keefe,1992). Furthermore, non-governmental auditors are believed to be less “independent” and proner to lose sight of programmatic demand to safeguard public trust than governmental auditors.To understand the supply of governmental audit services better, the gates independent audit firm partner’s opinions on governmental audits and their motivation to pursue these engagements. The survey measures partner’s belief about rewards instrumentalities derived from governmental audits and effects of the two risk factors, authority changes and political climate, on partner motivation to pursue governmental audits.The results of the multiple regression study between independent (rewards instruments and environmental risk factors) and dependent (partner motivation) show that rewards instrumentalities have a positive correlation towards partner motivation, whereas environmental risk have a negative one.It can be generally concluded that partners often act cautiously before accepting an enggagement letter offer to perform governmental audit, because of its environmental risk factors; in the form of authority changes and political climate. Though in practice, it will intensify rewards instrumentalities in the form of personal enjoyment, career opportunities and audit partner status.Keywords: partner motivation, intrinsic and extrinsic rewards, personal enjoyment, career opportunities, status, environmental risk factors, political climate, authoritative changes, decoupled.

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