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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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ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Mesri Welhelmina Nisriani Manafe; Rusdi Akbar
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Local government accountability attracts attention since the issuance of the Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah). In practice, this accountability is not as was expected. One indication of the causal factor of the failure of the accountability implementation program is that it is considered as an obligation to describe and to justify the behavior of the accountability actors. The objective of this study is to empirically examine the correlation between the requirements of various types of accountability with negative perception of the work context and the work performance of the accountability actors. It contributes to the empirical evidence for the correlation among the various types of accountability obligation and the work performance based on the institutional theory with mixed method, which is a quantitative approach with PLS and a qualitative approach with thematic analysis. Its samples are 201 SKPD officers in the local government of Nusa Tenggara TimurProvince. The results of the study show that the conflict in the accountability requirement has significant impact on the work context with negative perception at different levels, but does not have any significant impact on the work performance of the accountability actors.

THE EFFECT OF GCG IMPLEMENTATION AND RISK PROFILE ON FINANCIAL PERFORMANCE AT GO-PUBLIC NATIONAL COMMERCIAL BANKS Sri Haryati; Emanuel Kristijadi
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The research tests the effect of the risk profile and the application of corporate governance on financial performance at go-public national commercial bank. The data were taken from their financial statement and GCG assessment published during 2008-2010, analyzed using SEM with generalized structured component analysis (GSCA). It shows that risk profile has no significant and positive effect on the financial performance. Among the four risk profiles, liquidity risk has the best discriminate validity. However, GCG has significant and positive effect on the financial performance, and only financial and non financial transparency has the best convergent validity. Bank's five financial performance indicators have good validity. Beside, ROA, NIM and CAR have good validity in which ROA has the highest loading estimate.

BANK RISK AND MARKET DISCIPLINE Taswan Taswan; Eduardus Tandelilin; Suad Husnan; Mamduh M. Hanafi
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This paper investigates the issue of bank risk taking. Specifically we investigate two main issues: (1) determinants of bank risk, and (2) market discipline to the banks either in implicit, explicit guarantee systems, and all periods. Using Indonesian data, we find that domestic, foreign, and ownership concentration have positive impact on bank risk. Bank shareholders engage in entrenchment behaviour, rather than convergence behaviour. We further find that charter value and compliance to regulation have negative impact on bank risk. Next, we find that market disciplines the banks. Market disciplines the banks at thesame degree in implicit and explicit deposit guarantee systems. Our findings highlight the importance of paying close attention to banks ownership, charter value, and compliance to regulation. Furthermore, since we find that market disciplines the Banks at the same degree in explicit and implicit guarantee systems, we need to investigate this issue further.This finding highlights research potential in the future: to investigate disciplining behaviour from various types of depositors.Keywords: bank ownership, market discipline, risk, entrenchment, convergence, and deposit insurance

CONVERGENCE OF GDRP PER CAPITA AND ECONOMIC GROWTH AMONG INDONESIAN PROVINCES, 1988-2008 Diah Setyorini Gunawan
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

In this paper, we analyze the condition among province in Indonesia especially about the convergence or divergence in gross domestic regional product. This research usedsecondary data for the 1988-2008 periods. We divide the periods as four episodes, based on the presidential terms. They are 1988-1999, 1999-2001, 2001-2004, and 2004-2008.Entrophy Theil index, coefficients of variation, Kuznets’ hypothesis test, absolute convergence, and conditional convergence were used in this research. This research foundthat the convergence in gross domestic regional product happened in every period of the presidential leadership in Indonesia. We also found that regional economic growth inIndonesia is determined by gross domestic regional product per capita, oil and gas resources, general allocation funds and revenue sharing funds.Keywords: convergence, regional economic growth, gross domestic regional product

THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE Surifah .
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 1 (2017): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009). Corporate Governance (CG) is one of the instruments to overcome, or at least to minimize, earnings management. This research aims to provide empirical evidence about the effect of CG and earnings management on firm value, and the role of CG in the effect earnings management has on firm value. This research is needed, to explain the effectiveness of CG’s implementation by influencing earnings management, in order to lead to more efficient earnings management.This study uses national commercial banks’ data listed on the Indonesian Stock Exchange for the period 2006-2013. The research sample consists of 29 banks over an 8 year period, with a total of232 observations. The research variable consists of the value of the firm, measured by Tobin’s Q as the dependent variable, real activity-based earnings management and accrual-based earnings management as the independent variables and corporate governance, measured by the CG index, as a moderating variable.The results show that the CG index has a robust relationship with performance, controlled by both the ownership concentration’s level and the size of the bank. Corporate governance has positive effects on firm value. The bigger the corporate governance disclosure score is, the higher the market value of the bank becomes. These results indicate that markets respond to the corporate governance’s disclosure, so the company’s market price increases. The results show that the CG index reinforces the positive influence of Accrual-based Earnings Management (AEM) and Real Earnings Management (REM) on the performance. These results indicate that corporate governance practices are able to steer earnings management away from the opportunistic and into the efficiency spectrum.

THE INFLUENCE OF IMPLEMENTING QUALITY MANAGEMENT TOWARDS PURCHASING PERFORMANCE AND COMPETITIVE ADVANTAGE MAKING Meirani Harsasi; Fahmy Radhi
Journal of Indonesian Economy and Business (JIEB) Vol 25, No 1 (2010): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study examined the effect of quality management practices on purchasing performance and competitive advantage. The data were collected through questionnairesconsisting of 152 manufacturing companies in West Java, by using purposive sampling method. The hypotheses were tested by using Structural Equation Modeling (SEM.)The results indicate that quality management practices in purchasing had significant influence on purchasing performance, while quality performance had also significantinfluance on competitive advantage. Another finding was that quality management practices in purchasing had significant influence on the quality performance mediated bypurchasing performance. Keywords: quality management practices in purchasing, purchasing performance, qualityperformance, competitive advantage

GREASE OR SAND THE WHEEL? THE EFFECT OF INDIVIDUAL BRIBES ON THE DRIVERS OF AGGREGATE PRODUCTIVITY GROWTH Julien Hanoteau; Virginie Vial
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The Asian paradox suggests a net grease-the-wheel effect of corruption. Under the assumption of diminishing returns to bribes, going beyond the single-representative-firm assumption, we argue that the grease and sand-the-wheel effects are likely to co-exist among a large number of firms, and that the industrial effect of corruption depends on the productivity drivers that fuel firm’s dynamics. We decompose Indonesian manufacturing labor productivity growth while contrasting and comparing the contributions of no-, low- and high-bribing firms over the period 1975-94. We confirm the coexistence of grease and sand-the-wheel effects. Industrial productivity gains stem first from the net entry of non-corrupted firms, evidencing a sand-the-wheel effect. Market share reallocation from low to high productivity growth incumbents paying low bribes is the second source of productivity growth, pointing at a grease-the-wheel effect. Intra- plant productivity growth is overall negative and largely attributable to high-corruption plants, suggesting a sand-the-wheel effect.

A CRITICAL REVIEW OF THE LINK BETWEEN SOCIAL CAPITAL AND MICROFINANCE IN INDONESIA Agus Eko Nugroho
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 2 (2008): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Literatur meyebutkan bahwa metode kredit mikro secara kelompok (group lending method) dapat meghasilkan tingkat pengembalian yang tinggi karena berfungsinya modal social (social capital), seperti kekerabatan dan kerja-sama antar anggota kelompok, serta adanya sangsi kelompok (peer sanctions). Studi ini mengidentifikasi keterkaitan antara modal sosial dan keuangan mikro di Indonesia. Ada dua kesimpulan yang dapat diambil. Pertama, metode kredit secara kelompok di Indonesia masih jauh dari memuaskan karena kecilnya skala operasional. Disamping perkembankan kredit kelompok di Indonesia juga masih tergantung pada keberadaan subsidi dari pemerintah maupun lembaga donor lainnya. Kedua, kredit mikro yang mendasarkan pada modal sosial tidak harus mrenggunakan metode kredit kelompok. Kredit mikro yang diberikan secara individual, seperti BRI unit desa dan BKK, menunjukan perkembangan yang baik karena mengaitkan kredit dengan modal-modal sosial di masyarakat. Dalam hal ini kredit mikro yang disalurkan dengan cara memperkuat rasa saling mempercayai (mutual trust), kekerabatan antara peminjam dan petugas bank, serta keterlibatan tokoh masyarakat dapat menghasilkan tingkat pengembalian yang baik. Hal ini dimungkinkan karena modal-modal social tersebut dapat memperkuat loyalitas, dan memberi insentif kepada peminjam untuk berlaku jujur, dan mengembalikan kredit yang telah diberikan.

REGIONAL ECONOMIC MODELLING FOR INDONESIA: IMPLEMENTATION OF IRSA-INDONESIA5 Budy P. Resosudarmo; Arief A. Yusuf; Djoni Hartono; Ditya A. Nurdianto
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 3 (2011): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Ten years after Indonesia implemented a major decentralisation policy, regional income per capita disparity and excessive rate of natural resource extraction continue to be pressing issues. There are great interests in identifying macro policies that would reduce regional income disparity and better control the rate of natural extraction, whilemaintaining reasonable national economic growth. This paper utilises an inter-regional computable general equilibrium model, IRSA-INDONESIA5, to discuss the economy-wideimpacts of various policies dealing with the development gap among regions in the country, achieving low carbon growth, and reducing deforestation. The results of simulations conducted reveal that, primarily, the best way to reduce the development gap among regions is by creating effective programs to accelerate the growth of human capital in the less developed regions. Secondly, in the short-term, the elimination of energy subsidies and/or implementation of a carbon tax is effective in reducing CO2 emission and producing higher economic growth, while in the long-run, however, technological improvement, particularly toward a more energy efficient technology, is needed to maintain a relatively low level of emission with continued high growth. Thirdly, if reducing deforestation means reducing the amount of timber harvested, it negatively affects the economy. To eliminate this negative impact, deforestation compensation is needed. Keywords: computable general equilibrium, development planning and policy, environmental economics

THE FINTECH BOOK: THE FINANCIAL TECHNOLOGY HANDBOOK FOR INVESTORS, ENTREPRENEURS AND VISIONARIES Fitri Amalia
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 3 (2016): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This book review deals with the fiancial technology area in emerging markets. The followings are the data about the book:Keyword:Publisher:Length:Price:Reading rating:Overall rating:financial technology, emerging marketsJohn Wiley & Sons Ltd, West Sussex, United Kingdom (2016)291 pages$27.16 (paperback)8 (1 = very difficult; 10 = very easy)3 (1 = average; 4 = outstanding)

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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