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Journal of Indonesian Economy and Business

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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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THE IMPACT OF A DISAGGREGATION STRATEGY WITH SUPPLEMENTARY DISPLAYS TOWARDS BALANCED SCORECARD PERFORMANCE EVALUATION Frisky Jeremy Kasingku; Goedono .
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Balanced Scorecard has become a popular management tool around the world. Despite its benefits, the balanced scorecard creates a bias called the common- measures bias. The bias associated with a balanced scorecard should be eliminated so that the optimal benefits of the balanced scorecard can be obtained. To eliminate the bias, a disaggregation strategy is suggested. This disaggregation strategy is found to be a mitigation strategy to solve the common-measures bias. However, there is a small amount of empirical evidence about the quality of the decisions produced by using a disaggregation strategy. Furthermore, to increase the decisions’ quality, an information display was found to be helpful. Therefore, this study aimed to investigate the effect of a disaggregation strategy, in the context of a balanced scorecard, toward the decisions’ quality regarding the balanced scorecard’s performance evaluation with a different information display. This study used an experimental method with the design of 3x2x2 between the subject’s factorial designs. The results indicated that decision makers with supplementary tabular and graphic displays would exhibit a greater judgment consensus than decision makers who were given traditional separate displays. Moreover, those who received the supplementary table displays exhibit a greater judgment consensus and consistency than those who were given a graphical display. In conclusion, a disaggregation strategy with table and graphic displays could improve a judgment’s consensus, a traditional display can improve a judgment’s consistency, and a table display could exhibit greater judgmental consensus and consistency than a graphic display. This study contributed theoretically and practically.

THE INDONESIAN INTER-REGIONAL SOCIAL ACCOUNTING MATRIX FOR FISCAL DECENTRALISATION ANALYSIS Budy P. Resosudarmo; Ditya A. Nurdianto; Djoni Hartono
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 2 (2009): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Disparities in development have long been a crucial issue in Indonesia. With regard to the new structure of the Indonesian government, it is of great interest to determine whether Indonesia should further decentralise its budget, and if so, what consequences this would have on the national economy overall. This paper develops a simple economic tool — that is an inter-regional social accounting matrix (IRSAM) multiplier — to analyse the impacts of further decentralising government fiscal policy on regional and national performances.Our simulations show the following. First, reducing gaps among regional economies and boosting the national economy through a higher fiscal transfer strategy might notachieve the same end; i.e. providing a higher transfer to regions that are lagging behind (Sulawesi and Eastern Indonesia) would most likely reduce gaps among regionaleconomies, but might impact negatively on the national economy overall. Second, in general, a more decentralised fiscal system would benefit households in Sulawesi andEastern Indonesia, whereas the same cannot be said for Java-Bali, Sumatra, and Kalimantan. Third, impacts of further fiscal transfers on labour income vary considerably depending on the region and type of labour.Keywords: regional economy, fiscal decentralisation, Social Accounting Matrix

CONSERVATISM AND THE COST OF EQUITY CAPITAL: A MULTI-DIMENSIONAL MEASUREMENT APPROACH Hendrik Gamaliel; Slamet Sugiri
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 3 (2013): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping in two forms, ex ante and ex post, measured in various ways—the accruals,valuation model, and book-to-market measures. Prior studies document inconclusive findingson the association between conservatism and the cost of equity capital. These inconsistentfindings motivate us to examine whether the various measures of conservatism have differenteffects on the relationship between conservatism and the cost of equity capital. Wefind that the accruals measure explains the relationship, while the valuation model andbook-to-market measures do not. Our findings suggest that different measures of conservatismrelate differently to different articulations. Researchers, therefore, should be cautious ininterpreting the relationship between conservatism and the cost of equity capital.Keywords: ex ante and ex post conservatism, cost of equity capital, various measures ofconservatism

CUSTOMERS’ PERCEPTIONS OF SERVICE QUALITY DIMENSIONS IN THE INDONESIAN BANKING INDUSTRY: AN EMPIRICAL STUDY Ananda Sabil Hussein; Raditha Hapsari
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 1 (2015): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to investigate the dimensions of hierarchical service quality in the area of the banking sector as well as to determine its relationships with other constructs, namely corpo-rate image and customer loyalty. One hundred and eleven respondents participated in this study. Partial Least Squares were employed to analyse the data. The inner and outer model evaluations showed that the proposed model was robust. This study found that the interaction quality, outcome quality and physical quality were the dimensions of service quality which were formed in the hierarchical model. In addition, this study indicated that service quality was a robust determinant of corporate image and customer loyalty in the banking sector. Similar to service quality, corporate image was also found to be an essential predictor of customer loyalty as well as the mediator between service quality and customer loyalty. To enhance the under-standing of service quality in the banking sector, further studies might add additional constructs such as brand engagement, perceived value, and customer experience.Keywords: service quality, image, loyalty, bank

EFFECTIVENESS ANALYSIS OF “SHANGRI-LA ACADEMY PROGRAM” TOWARDS EMPLOYEES’ WORKING MOTIVATION AT SHANGRI-LA HOTEL SURABAYA Lina Fandianto; Eddy M. Sutanto
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research has taken place at Shangri-La Hotel Surabaya, an international management hotel. The population of research is 573 respondents. The purpose of this research is to understand the effectiveness of Shangri-La Academy Program and the employees’ working motivation at Shangri-La Hotel Surabaya. The analysis technique uses descriptive quantitative analysis. The result of research showed that there is a dependency between Shangri-La Academy Program and employees’ working motivation Shangri-La Hotel Surabaya.Keywords: employee’s working motivation, Shangri-La Academy Program

INVESTMENT ANALYSIS AND MANAGEMENT An Indonesian Adaptation Hajanirina Andrianantenaina
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 1 (2015): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

A book review dealing with investment in the field of management. It attempts to offer some adaptation to the local environment in Indonesia as compared with the common USA firm and country characteristics case. Yet, effort have been made to adjust the context to the Indonesian conditons but the US firm cases still prevail. Nevertheless, it is hoped to help local students as well as international students to grasp directly the objective for each course on investment. The adaptation is actually made from the P Charles Jones' previous book on principle of investment issue. We suggest also the advance course as it is highly recommended for students (mostly from undergraduate program to graduate one).

ACCOUNTING PERFORMANCE AS AN ANTECEDENT FACTOR OF CHIEF EXECUTIVE OFFICER TURNOVER IN INDONESIA Lindrianasari Lindrianasari; Nurdiono Nurdiono; Einde Ivana
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the company's top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company.Keywords: CEO turnover, accounting performance, antecedent factors

TAX REFORM AND NONCOMPLIANCE IN INDONESIA Heru Iswahyudi
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 2 (2017): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Database and Indonesia’s Central Board of Statistics. The methodology uses one of the ‘top-down’ approaches, in which national accounts figures are employed to arrive at an estimation of the VAT liability. It is found that compliance deteriorated when reform efforts were incomplete – that is when the reforms suffered from decelerations, setbacks or reversals. This paper contributes to the literature by providing a framework for analyzing the impact of tax reform on taxpayer’s compliance behavior.

DOES THE RANK-SIZE RULE MATTER IN INDONESIA? DETERMINANTS OF THE SIZE DISTRIBUTION OF CITIES Muhammad Firdaus; Annisa Fitria
Journal of Indonesian Economy and Business (JIEB) Vol 25, No 1 (2010): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

In Indonesia the cities have continously grown. However they varied in size. Some cities have the population above two million citizens, while some have below than fivehundred thousands. Some economic factors are hypothesized to influence such distribution. This study aims to test the rank-size rule (Zipf’s law) and to find thedeterminants of size distribution of cities. The panel data method is employed to satisfy the objectives of study. All district and provincial level data are used for year 1995, 2000 and 2005. The pareto exponent shows that the rank-size rule does not matter in Indonesia.Level of agglomeration economies, local government expenditure and number of administrative city increases the concentration of size of cities. The labor force participation and region’s openness affects the size of cities to be more equally distributed.Keywords: cities, rank-size rule, Zipf’s law, pareto exponent, panel data

INFLUENCE OF WORK-FAMILY CONFLICT AND FAMILY-WORK CONFLICT ON EMPLOYEES’ TURNOVER INTENTIONS WITH GENDER, SOCIAL SUPPORT AND INDIVIDUAL VALUE AS MODERATING EFFECTS Putu Irma Yunita; Gugup Kismono
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

work interfering with family-WIF and family interfering with work-FIW) and its influences on turnover intention. This research also examined the moderating effect of gender, social support and individual values on the relationship between the work-family conflict and turnover intentions. The participants of this study were 210 low and middle managers of four and five star hotels in Bali. This sample consisted of 126 males and 84 females. Multiple regression and hierarchical methods were used to test the proposed hypotheses. The result showed that WIF positively and significantly influences the turnover intention but FIW did not. It was also found that social support significantly moderates the relationships between variables studied, but gender and individual value had no impact on it.

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Home Page

OAI Link

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Contact Name Wuri Handayani, Ph.D.

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Editorial Address Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281

Location Kab. sleman, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wuri Handayani, Ph.D.

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281

Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA