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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 EFFECT OF NASTY AND NON-NASTY MARRIED CELEBRITY ENDORSERS ON THE ATTITUDE, BRAND, AND PURCHASING INTENTION OF THE CONSUMER Lina Lina
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 2 (2009): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research describes how Advertising Response Modelling (ARM) provides a framework to measure advertising performance by integrating several multiple measuresused in copy research. Several studies found that the use of celebrity endorsers is a popular execution device, but it is not without risk. The author reports the study examininghow the case of negative information about an endorser can affect three variables: attitude toward ads, attitude toward brand, and purchasing intention. The aims of this researchwere to measure the influence of negative traits of endorsers on consumers’ attitude toward the product, the brand, and the purchasing intention. Experimental research design was employed in this study. The participants in this research were students who are studying at Master of Economics Science, Gadjah Mada University, Yogyakarta. There were 100 participants out of 113 samples used as participants. Those participants were exposed to a printed advertisement of drinking product “Extra O2” brand. Then, they were also exposed to the case of negative information of the endorsers who have and have no nasty married. After that, the participants were asked to fill in self-administered and structured questionnaire. By using ARM and One-way ANOVA analysis, the research shows that endorsers without divorce problem has influenced positively the audience morethan that of endorser with nasty married. However, there are no significant differences between men and women in responding the advertising with nasty and non-nasty marriedendorsers. Keywords: Advertising Response Modelling (ARM), endorsers with nasty and without nasty married Attitude toward ads, attitude toward brand, and purchasing intention.

DEVELOPING THE ENTREPRENEURSHIP INCUBATOR MODEL TO INCREASE STUDENTS INDEPENDENCE OF ENTREPRENEURSHIP MENTALITY Suranto Suranto; Rahmawati Rahmawati
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research aims to develop a model of entrepreneurial incubator for students in entrepreneurship learning. The model developed by the incubator includes: the empowerment of learners, the concept of problem, problem solution, through the structure of the incubator models doing, empowering, facilitating, and evaluating. This research was a research and development. The steps taken in the development of the model were: (1) designing a model, designing questionnaires, and validating the model, by measuring the goodness of fit; (2) testing the model to measure the applied model. In model validation, the data were collected from 130 students who got incubator treatment selection using the simple random sampling technique. The instrument used for data collection was a questionnaire. The data were analysied using the concept of SEM (Structural Equation Modeling). The method used in experimental field trials was the experimental group and control group (pretest-posttest control group design). The subjects of the tryout were 75 students of informatics engineering course who were not the subjects of the incubator program (the control group) and 75 students of chemistry education, chemistry, mathematics education, mathematics, biology education, and biology were referred to as the experimental group (program subject to the incubator). The data were collected through interviews and questionnaires. The data were analyzed using t-test trials to find out a significant difference in the behavior of the experimental group and control group. The results of the study of the entrepreneurship incubator model development is otherwise valid according to the probability (p) 0.0685, Goodness of Fit Model (GFI) 0.8256, Adjusted Goodness of Fit Index (AGFI) 0.7706, Comparative Fit Index (CFI) 0.9883, and the Root Mean Square Error of Approximation (RMSEA) 0.054. This model is considered effective because it can increase the independence of learners. The result of the confirmatory analysis (CFA) shows that each latent variable is proved to be formed by the manifests of one dimension. The model is applied to have a positive impact on enhancing thestudents tendency in mental independence, after receiving treatment assistance incubators. Latent variable-power is reflected by the manifest: (a) the technical capabilities in writing, (b) awareness for entrepreneurship, (c) motivation for entrepreneurship, (d) the excess of self to self-employed, (e) the lack of self to self-employed, (f) access to other party to entrepreneurship, and (g) networking for entrepreneurship. While professionals have a manifest latent variables: (a) believing in themselves to entrepreneurship, (b) being independent for entrepreneurship, (c) being resilient and determined to entrepreneurship, (d) perseverance up to entrepreneurship, (e) writing creatively on entrepreneurship. Manifest variables in the form of mental self-reliance has increased after the mentoring model of entrepreneurial incubator. This suggests that the better the model of mentoring incubator, the better it will form a mental model of the entrepreneurial independence.

BAD NEWS ANNOUNCEMENT ON INVESTOR’S MONDAY IRRATIONALITY: INSIGHT FROM MALAYSIA Rayenda Brahmana; Chee-Wooi Hooy; Zamri Ahmad
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 2 (2012): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The lack of empirical dossiers on the examination of the weekend effect causes intrigues us to investigate its determinant in the trading behaviour perspective. Employingone traditional interaction dummy model, and one day-by-day model, we found the market index and size-based portfolios of weekend effect have been driven by the attention of investor. Further, under the attention bias hypothesis, we confirm that investor’s irrationality during Monday is the driver of the anomaly because of its heuristical bias judgment. We address the difficulties that investors face on searching the thousands of stocks they can potentially deal on the first trading day as the rationalization. In a short, our findings surmise that attention bias is the driver of investor irrationality on Monday and resulting Weekend Effect.Keywords: weekend anomaly, bad news, attention bias, Malaysia stock market

THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA Nurdiono Nurdiono; Slamet Sugiri; Abdul Halim; Gudono Gudono
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality.

THE BUSINESS PERSPECTIVES STRATEGY TOWARDS THE TKI (INDONESIAN MIGRANT WORKERS) MARKET Haeryip Sihombing; Moh. Yuhazri Yaakob; Mochamad Safarudin
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 1 (2011): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The business prospects and opportunities of the migrant workers’ (TKI) market are still wide open. This is shown by the year to year remittances incremental of TKI thatcorresponds to the beneficial opportunity of the business players to optimize their exploration of this market. In reality, the current efforts and strategy in this exploration,however, are still not utilised effectively in terms of competitive advantage. Therefore the initiative strategy towards product differentiation and innovation of the offered service should be explored and optimised based on the sustainable beneficial prospects for the business. As described briefly in this paper through a case of business innovation towards differentiation, the proposed strategies such as localization and two-sided markets are required for business organisations to unlock their product innovation strategies towards TKI (as their customer) through the innovative solution against the poverty.Keywords: TKI, remittance, poverty, differentiated, solution

TAX AVOIDANCE, RELATED PARTY TRANSACTIONS, CORPORATE GOVERNANCE AND THE CORPORATE CASH DIVIDEND POLICY Dewi Kartika Sari; Sidharta Utama; Hilda Rossieta
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the proposed hypotheses. First, the greater tax avoidance that a company makes will increase the size of the firm's RPT. Second, the higher that the company's RPT is, this will lower the company's cash dividend payout rate. Third, the greater the tax avoidance is, the lower the company's cash dividend payout rate will be, which is done through a related party transaction.Fourth, the impact of the implementation of strong CG will weaken the positive relationship between corporate tax avoidance and the company’s RPT size, strengthen the negative relationship between the RPT’s size and the cash dividend payout policy of the firm, and strengthen the negative relationship between the company’s tax avoidance and the company's cash dividend payout policy which is mediated by the company’s RPT. This study makes three contributions. First, this study shows an indirect relationship between tax avoidance and cash dividend payments, mediated by RPT. Second, this study tries to examine the effect of CG’s moderation on the relationship between tax avoidance and RPT, as well as the effect of CG’s moderation on the relationship between tax avoidance and cash dividend payments, mediated by RPT. Third, this study developed RPT measurements by looking at the RPT’s components more specifically (looking at components of transactions outside of the main business of the company - the "others" component).

HALVING POVERTY IN INDONESIA Ilmiawan Auwalin
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 3 (2009): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study extends the literature on relationship between economic growth, income inequalities, and poverty reduction. We discuss poverty reduction, using the case ofIndonesia, as one of the Millennium Development Goals declared by the United Nations General Assembly in September 2000. Using provincial level data of Indonesia from 1993 to 2000, we examine the required conditions in order to halve the poverty in Indonesia by2015. The result of analysis shows that Indonesia would need to achieve constantly 8 percent economic growth in order to halve the poverty rate by 2015. In addition, analysis on the relationship of income inequalities and poverty reduction in Indonesia also shows that improvement on income distribution will have fairly significant impact in poverty reduction.Keywords: economic growth, income inequalities, and poverty reduction

PUBLIC FIRM'S BACKGROUND ON THE PERFORMANCEGOVERNANCE RELATION: EVIDENCE FROM INDONESIA Kusdhianto Setiawan; Eddy Junarsin; Sri Handaru Yuliati
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 3 (2013): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study purports to test two governance issues in Indonesian listed firms. To explore corporategovernance mechanisms in Indonesia, we ought to understand that listed firms on theIndonesian capital market came from two initial business backgrounds: (1) private firms, whichhad been private businesses before going public; and (2) Badan Usaha Milik Negara (stateownedenterprises), which were owned by the Indonesian government and managed bygovernment-appointed management. Although both types of the firms have gone public, theirdifferences might remain intact, such as differences in size, lines of business, market share, andthe efficiency of corporate governance. Using 442 raw sample from all firms listed on theIndonesian Stock Exchange during 2003-2012, we find that governance characteristics andperformance relation does differ between previously SOE firms and previously private firms.However, we do not find evidence of distinct financial performance between previously SOEfirms and previously private firms.1 Corresponding author. We are grateful for the researchgrant provided by the Faculty of Economics and Business,Universitas Gadjah Mada.Keywords: SOE firms, private firms, corporate governance, firm performance, firm background

WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Wihana Kirana Jaya; Anggi Rahajeng; Indra Bastian
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

A reform of tax administration in Indonesia has been carried out in several stages from 1983 to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governing body in Indonesia, which has still has not managed to meet the tax revenue target (reflected through a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties in reaching the target and demonstrating the expected performance. The goal of this paper is to stress the needs of institutional transformation in DGT. By using the Williamson Model, this study focuses on evaluating the DGT institutionally and creating an alternative institutional transformation of the DGT. The international and domestic results of ascertaining best practices conclude that the DGT needs to change gradually, not with a ‘big bang’, and by providing the more flexible authority by remaining in the structure of Traditional Department or Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organization structure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers all the systems of taxation such as service, assurance, law enforcement and supporting roles.

SOCIAL CAPITAL IN NON-BARTER TRANSACTION CHAIN IN PASAR BLANTE KAWANGKOAN, NORTH SULAWESI PROVINCE Rahel Widiawati Kimbal; Agus Suman; Khusnul Ashar; Asfi Manzilati
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The research aims to find out the forms as well as the function of social capital in the chain of economic activity in Pasar Blante (Blante market), one of the traditional markets in Kawangkoan, North Sulawesi, particularly its non-barter transaction. This research employs phenomenology-qualitative research method by involving triangulation as the method of data gathering. Spradley Model is chosen to analyze data. The results of the research highlight kinds of social capital embodied in non-barter transaction in Pasar Blante which comprises trust, network, norms. These important factors are reflected in transaction chain involving many agents such as (1) the cattle’s owner; (2) maantung; (3) tukang blante; (4) cukong; and (5) the buyers.The contribution of social capital on non-barter transaction among people involving in economic activity are embodied in (1) The transparent transaction resulting in lower informationcost among people taking part in that activity; (2) Free information access which enables them to obtain credible information on getting qualified cattles with highly economical value; (3) Appreciation on someone’s ownership shown in high-sense of belonging and responsibility ontaking care all cattles in Pasar Blante without additional charge; (4) Commitment on contact agreement which minimizes the cancellation on transaction; (5) The transaction needs no written document which legalizes the ownership of the buyer; (6) The availability of cattle’s food which in turn reduces the cattle’s food consumption cost; (7) Fast access on marketing which is supported by all parties involving in the transaction as well as all elements of society. Moreover, this research elucidates that non-barter transaction also support other transactions such as barter transaction and trade-in transaction. Finally, this non-barter transaction proves to be contributive to increase the local revenues and generates the economic activity in the area.Keywords: social capital, traditional market, transaction, chain, non-barter.

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Home Page

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

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Abstract

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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