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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 SIGNIFICANCE OF ISLAMIC ECONOMICS STUDY IN DISCIPLINE OF MODERN ECONOMICS Suryani Suryani
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 1 (2012): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The development of Islamic economic practices in Indonesia shows an encouraging fact. Since the last fifteen years, the development of Islamic economic discourses in Indonesia has attracted the attention of many academicians and practitioners. From the academic view, the development of Islamic economics is marked by many educational institutions that offer training programs and courses of Islamic economics. Islamic economics study should lead to formation and internalization of Islamic values in the economiclife. Therefore, the suitable teaching method to increase the quality of Islamic economics is competency-based curriculum that combines textual and contextual approach. Both approaches should be incorporated in formal and nonformal education. Thus the development of Islamic economics are expected to line between conceptual and business practices in accordance with recent guidance that will eventually form an Islamic economic system truly in accordance with basic principles of sharia.Keywords: education, islamic economics.

THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING Junaidi .; Novia Nurul Khasanah; Nurdiono .
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 3 (2016): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indicate a condition in which, conceptually, there has been a change of auditor that makes the relationship between the auditor and the client end, but in effect, the relationship is still going on. Regulations for mandatory auditor rotations causes audit firms or their partners to cheat the system by changing the name of their firm, or partners, to allow them to continue auditing the same client. This research samples 110 companies listed on the Indonesian Stock Exchange between 2000 and 2010, which were obtained using a purposive sampling method. The results of a statistical test indicate that a company’s size significantly influences the tenure. The variables of firms’ risk and auditors’ reputations do not have significant effects on tenure, statistically. This research is expected to contribute both theoretically and practically, especially to the regulations on auditors’ rotations. Auditing quality is an important factor that must be maintained by the auditor profession, to maintain the independence of auditors. In the auditing practices in Indonesia, regulators should consider the artificial rotation phenomenon that occurs in Indonesia, so the practice of auditing can run better.

THE IMPACT OF FX (FOREIGN CURRENCY EXCHANGE) ON THE BOTTOM LINE OF TEXTILE/SHOES INDUSTRIES LISTED IN INDONESIA STOCK EXCHANGE 2006-2008 Hendro Subekti
Journal of Indonesian Economy and Business (JIEB) Vol 25, No 3 (2010): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

During 2006-2008, Indonesia has been experiencing depreciation of IDR against world currency US$. The situation was triggered by global crisis October 2008, and IDR currency plunged. Furthermore, 17 textile/shoes industries publicly listed in ISX have been severely hit by depreciation of IDR The “Huge Loss of Bottom Line” in 2008 was recorded (IDR 617 billions) more than half of trillion IDR. To be curious the most of industry are manufacturer-exporter.Year 2007, national textile industry overwhelmingly reports the export sales of US$ 10.05 billion and the raw material import was US$ 2.04 billions. By these facts, Income contribution from textile/shoes industries sector was US$ 8.01 billion and became a mile stone of the achievement. Depreciation of IDR currency is an advantage to the exporter as product become cheaper for foreign buyer while import goods costly to foreign seller.The aim of this research is to describe the impact of FX on the bottom line of the Textile/Shoes Industries listed in ISX during 2006-2008, a period when the profit performance has been fallen sharply in line with the depreciation of IDR currency. By using the mathematical regression equation is surprisingly proven that FX adversely impact to the “bottom line” of the industry. The equation model selected Net Income as dependent variable while Operating Profit, Financial Charges and FX (Forex) as the independent variable.From the outcome of the research, the dilemma between operation and financial leverage is revealed. Depreciation IDR was negatively reduced the “bottom line” this wasmainly due to higher FX loss. By the end of December 2008, 17 shoes/textile industries have been suffered a huge loss of FX, and recorded FX Loss (IDR 564 billions), in connection with “high financial leverage denominated in US$ currency”. The snapshot of balance sheet position is called “Net Short Asset to US $”. Only 5 Industries were making money among 17 industries during 2008. Only one company had already “hedged” their exposure to FX. Only one company who reported profit show “debt to equity ratio” is much lower than average industry (US Textile Manufacturing) However, under the operational expectation, the depreciation of IDR currency encourage better performance of “export oriented company”. This is the dilemma that textile/shoes industries have been exposed to financial risk in one side and on the other side operational risk (competitiveness).Keywords: net short asset to US$, financial leverage and financial risk, operational risk, foreign exchange loss, depreciation of IDR.

ANALISIS BIAYA-VOLUME-LABA JANGKA PANJANG Bambang Sudibyo
Journal of Indonesian Economy and Business (JIEB) Vol 1, No 1 (1986): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (771.771 KB)

No abstract was detected.Sudibyo, Bambang. (1986). Analisis Biaya-Volume-Laba Jangka Panjang. Jurnal Ekonomi dan Bisnis Indonesia [Journal of Indonesian Economy and Business], 1. 21-40.

FACTORS INFLUENCING THE CHANGES OF FOREST COVER (A CASE STUDY ON SUMATRA ISLAND) Sigit Budi Nugroho
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 2 (2009): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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

DETERMINANTS OF EMPLOYEES’ ATTITUDE TOWARD UNION MEMBERSHIP (Study Case In A Logistics Company In Indonesia) Ranggapati Siswara Dewantoro; Riani Rachmawati Sobri; Muhammad Irfan Syaebani
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research examines the determinants of employees’ attitude toward union membership. These factors are represented by job-related predictor such as; employees’ job dissatisfaction, job stress, and consultative managerial style. Apart from these job-related predictor variables, the cultural orientation played a role in this research such as; individualism and collectivism both horizontal and vertical. After performing resgression testing, the result shows that almost all variables are affecting employees’s attitude toward union membership except horizontal collectivism variable.

THE INFLUENCES OF JAVANESE CULTURE IN POWER OF MAKING DECISIONS IN INDONESIAN UNIVERSITIES: CASE STUDIES IN MM PROGRAMMES Budi Santoso
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 2 (2012): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to explore the influence of Javanese cultural values in power of the processes of making decisions in the Indonesian university settings. The case-study methodis used in this study. The choice of particular universities in Yogyakarta and Surakarta to be studied is based on a number of criteria, namely, location in central Java, accredited and non-accredited institutions, similarity of programmes and the year of foundation, and ease of access by this study, to obtain one-to-one interviews. The findings show that Javanese cultural values, including loyalty to the top level of the hierarchy, obedience to superiors and the desire for conflict avoidance are power to control the decision-making processes in the universities. Furthermore, the practice of using that power is maintained because of social acceptance. However, the findings do not represent a model of the healthy institution in which autonomy and empowerment are emphasized on.Keywords: Javanese culture, founding fathers, loyalty, obedience, seniority, and case study

HOUSEHOLD FOOD DEMAND IN INDONESIA: A TWO-STAGE BUDGETING APPROACH Agus Widarjono; Sarastri Mumpuni Rucbha
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

A two-stage budgeting approach was applied to analyze the food demand in urban areas separated by geographical areas and classified by income groups. The demographically augmented Quadratic Almost Ideal Demand System (QUAIDS) was employed to estimate the demand elasticity. Data from the National Social and Economic Survey of Households (SUSENAS) in 2011 were used. The demand system is a censored model because the data contains zero expenditures and is estimated by employing the consistent two-step estimation procedure to solve biased estimation. The results show that price and income elasticities become less elastic from poor households to rich households. Demand by urban households in Java is more responsive to price but less responsive to income than urban households outside of Java. Simulation policies indicate that an increase in food prices would have more adverse impacts than a decrease in income levels. Poor families would suffer more than rich families from rising food prices and/or decreasing incomes. More importantly, urban households on Java are more vulnerable to an economic crisis, and would respond by reducing their food consumption. Economic policies to stabilize food prices are better than income policies, such as the cash transfer, to maintain the well-being of the population in Indonesia Keywords: Urban, Two-Stage Budgeting, QUAIDS, Price and Income elasticity

LOCAL OWN REVENUE MOBILIZATION IN INDONESIA B. Raksaka Mahi
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 1 (2011): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Decentralization policy in Indonesia has given an increase of authority to local government in managing their own local finance. One of the characteristics of the decentralization policy is to increase local taxing power, with the objective to optimize local own revenue in supporting local spending. Given the current data observation, it is obvious that many local governments do not have significant local own revenue to support their local spending. This paper-adopting tax elasticity method-attempts to evaluate the present local own revenue optimization. Furthermore, by adopting a decomposition of tax elasticity, this paper also attempts to elaborate factors affecting local own revenuecollection.The estimated local own revenue elasticity show that most taxes and user charges, which are the main sources of local own revenue, are considered not a buoyant tax. Moreanalysis using a decomposition of tax elasticity shows that tax to base elasticity is weak, suggesting that local governments need to improve discreationary tax changes at local level, such as local base changes, collection changes, and enforcement changes. The analysis also shows that some local tax bases are not responsive to the economic growth, which leads to the recommendation to improve local business environment, such as streamlining local regulations and reducing harmfull local taxes and user charges.Keywords: local finance, local government owned revenue, fiscal decentralization, local tax elasticity, local tax base, nuisance local taxes, local economic growth

EFFECTS OF REMITTANCES ON POVERTY REDUCTION: THE CASE OF INDONESIA Faiza Husnayeni Nahar; Mohd Nahar Mohd Arshad
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Remittances have been reported as a tool for fighting poverty in some selected countries, such as Indonesia. An increase of income through remittances tends to improve the economic status of the migrant’s household. Once they get a high salary, they will remit money (a remittance) to their household in Indonesia via formal institutions, such as banks. The migrant’s household can fulfil their basic needs and can use the remittance for educational investment and productive activities. The education investment aims to educate the children or grandchildren of migrants, which will be beneficial for the future generations of the family, allowing them the chance of a more prosperous life. The poverty rate would be reduced gradually, and economic welfare can be achieved. The main objectives of this paper are first to estimate the effects of remittances on poverty in Indonesia from 1983 to 2015 and second, to propose several strategic policies related to remittances and poverty reduction. Other variables considered include inflation, exchange rates, income, income inequality and the labor force participation rate. An Ordinary Least Square (OLS) method was used to explore the econometric and estimated results. The study found that an increase in remittances led to a reduction in poverty by 2.56%. Inflation and the exchange rate have positive and negative effects on poverty, respectively. The small effect of remittances on poverty’s reduction could possibly be explained by the low educational background of the migrants, low wage jobs, expensive remittance costs, and migrants not knowing how to remit money through formal financial institutions. Hence, to reduce the poverty level, the government needs to first facilitate skills training for the workers so that they could get a better job and earn more, second, lower the transaction costs of remittances, and lastly, provide agents at Indonesian banks overseas to provide better facilities to Indonesian workers to remit money back to their home country.

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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