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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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REMINDER EFFECT AND ANCHORING-ADJUSTMENT IN EARNINGS ANNOUNCEMENT: IMPLEMENTATION OF PRIORPERIOD BENCHMARK DISCLOSURE STRATEGY Sri Wahyuni; Jogiyanto HM
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to provide empirical support regarding the reminder effects and anchoring-adjustment in earnings announcements. This study is important to explainthe cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. The research of behavioralaccounting often focuses on the consideration in the framework of investment decision making mechanism based on a systematic and accurate. Prior researches have described strategic disclosure of prior-period benchmark in earnings announcement that focuses on the transitory gain or loss, which, in turn, influences investor’s judgments (Schrand & Walther 2000; Krische 2005). Using strategic reference-point theory from psychology and Hogarth & Einhorn’s (1992) belief-adjustment theory, this paper extends such research by investigating how investors behave differently to reminder effect and anchoringadjustment. The experimental results suggest that reminder effects and anchoring of information can influences investor’s judgments in evaluating of company performance.Keywords: reminder effect, anchoring-adjustment, cognitive mechanism, strategic reference-point theory, belief- adjustment theory

ACCOUNTING FUNDAMENTALS AND VARIATIONS OF STOCK PRICE: FORWARD LOOKING INFORMATION INDUCEMENT Sumiyana Sumiyana
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book value, profitability, growth opportunities and discount rate or they could be called as five-related-cash flow factors. The forward looking information are expected earnings and expected growth opportunities. This study suggests that model inducing forward looking information could improve association degree between accounting fundamentals and the movements of stock prices. In other words, they have higher value relevance than not by inducing. Finally, thisstudy concludes that inducing forward looking information could predict stock price accurately and reduce stock price deviations from their fundamental value. It also impliesthat trading strategies should realize to firm’s future rational expectations.Keywords: earnings yield, book value, profitability, growth opportunities, discount rate, accounting fundamentals, forward looking, value relevance

BUSINESS SUSTAINABILITY: ESSENTIALS FOR BUSINESS ., Sudiyanti
Journal of Indonesian Economy and Business Vol 29, No 2 (2014): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

A book review on business sustainability that is essentials for business.

THE IMPACT OF ROAD NETWORK LINKAGES FOR REGION SECTORAL GROWTH IN JABODETABEK AREA Poerwaningsih S. Legowo
Journal of Indonesian Economy and Business (JIEB) Vol 25, No 1 (2010): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Transportation infrastructures serve as one of the preconditions to improve a regions’ economy. Transportation infrastructure may influence regional economic growth as well as the regions surrounding it. The objective of the current study is to analyze the influence of these infrastructures towards economic activity growth (total units, workers, and sector production) of a region as well as the regions surrounding it. Analysis is also conductedtowards a number of policies of which act as basis for decision making concerning transportation infrastructure development in a region.The area of study consists of Jakarta, Bogor, Depok, Tangerang and Bekasi or commonly referred to as JABODETABEK area. Time series data is used from the period1990- 2006, and encompassing 4 economic activities including trade, transportation, home-construction and industry. Together with the data model, estimations are made by using Two Stages Least Squares (2SLS) prediction methods. A simulation model is then subsequently used with the SIMNLIN procedure.The results of the simulation demonstrate that toll infrastructure investments in each region generally elevate regional economic growth (PDRB) and its surroundings, except for Bekasi. Conversely, road investment policies generally reduce PDRB growth in a region. Moreover, the results of the simulation indicate that the impacts of tolldevelopment increases growth in the home-construction sector in almost all regions.Conversely, policies to increase road investments would reduce growth in the homeconstruction sector in all regions.Keywords: Transportation infrastructure, interregional linkages, economic growth and JABODETABEK area

THE IMPACTS OF COUNTRY-OF-ORIGIN, PRODUCT INVOLVEMENT, AND PRODUCT FAMILIARITY ON PRODUCT EVALUATION Sahid Susilo Nugroho; Rokhima Rostiani; Indriyo Gitosudarmo
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 2 (2014): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

One of the most interesting phenomena in global business is the existence of a product’s country-of-origin (COO). COO as an informational cue has been proven to affect consumer’s purchasing decisions in terms of their perception towards the product’s attributes as well as their overall evaluation of the product. The objective of this study is to investigate the impacts of country-of-origin on product evaluation in the Indonesian market by considering consumers’ product familiarity and consumers’ product involvement. Consumers’ perception of the product’s country-of-origin is assumed to have a significant influence on consumers’ considerations in evaluating the product prior to purchase. This impact is supposedly moderated by the extent that consumers are familiar with the product’s attributes and to what extent the product is important and interesting to them. A survey design was employed to test the proposed linkages among the variables.The target population of the survey was Indonesian consumers of imported products. The sample unit is the person who has experience in buying or consuming foreign products. The sample of 307 persons was drawn from Yogyakarta. This study examined televisions to represent a high involvement product. The country stimuli are Korea and Indonesia . The study applied the regression analyses and hierarchical moderated regression to test the proposed hypotheses. The study found that: (1) Indonesian consumers associate positively a product’s country-of-origin with their decision in evaluating the product for both Indonesian and Korean products, (2) Indonesian consumers consider the level of economic development of the countryof- origin in evaluating the product, in which the effect of the country-of-origin is stronger for a Korean product than an Indonesian product, (3) Indonesian consumers with different levels of product familiarity do not evaluate a product differently for both Indonesian and Korean products, (4) Indonesian consumers with different levels of product involvement evaluate a Korean product differently.

UNDERSTANDING SOCIAL ENTERPRISES IN INDONESIA: DRIVERS AND CHALLENGES Rokhima Rostiani; Widya Paramita; Handini Audita; Risa Virgosita; Teguh Budiarto; Boyke R. Purnomo
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 2 (2014): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Entrepreneurship has been one of the biggest growth topics in the past decades. Some entrepreneurs engage in socially active activities that are strongly embedded in their entrepreneurial activities and are known as social entrepreneurship. This research maps the presence of social enterprises in Indonesia by investigating the personal and organizational contexts of the social entrepreneurs. Qualitative research was conducted by engaging in in-depth interviews with 8 social enterprises in Indonesia. The findings of this research result in a unique and interesting map of the presence of the social entrepreneurs that contributes significantly to the extant literatures of social entrepreneurship.

INTENSI KEWIRAUSAHAAN MAHASISWA: STUDI PERBANDINGAN ANTARA INDONESIA, JEPANG DAN NORWEGIA Nurul Indarti; Rokhima Rostiani
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Survey towards 332 students from three different universities in three different countries (Indonesia, Japan and Norway) shows that entrepreneurial intentions among the students and the influencing factors differs across countries. The main objective is to compare the impact of different economic and cultural contexts. Results reveals that self-efficacy influence entrepreneurial intention among Indonesian and Norwegian students. Instrumental readiness and working experience become key factors that influence entrepreneurial intention among Norwegian students. Educational background becomes a key factor that influence entrepreneurial intention among Indonesian students, in the opposite direction. Need for achievement, age and gender have no statistically significant impact. However, they only explain 28.2 percent, 14.2 percent, and 24.8 percent (R2) of the total variance of the entrepreneurial intention for Indonesia, Japan and Norway respectively. This study is expected to be inputs for universities, government institutions, and policy makers so that can stimulate and encourage entrepreneurship spirit.

THE 5 STRATEGY TO ENHANCE INDONESIA’S AGRO-BASED INDUSTRY COMPETITIVENESS Handito Hadi Joewono
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 1 (2008): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Within the period of 1995-2000, the international competitiveness of Indonesia agrobased industry sector had declined, down under the position of Thailand and China which are used as benchmark in this study. The decreasing of Indonesia domestic competitiveness within the same periode of time was more frustrated. This study was also find the linkage of Indonesia agro-based industry sector to Thailand and China. This study had an objective to analyse the competitiveness position of agro-based industry sector in Indonesia by analysing input-output in some Asia’s countries, especially between Indonesia, Thailand, and China. Specifically, the purpose of this study are : (1) Measuring the change of agro-based industry competitiveness in Indonesia, Thailand, and China; (2) Analysing the linkage between agro-based industry sector in Indonesia with the economy of Thailand and China; and (3) Calculating and analysing structural growth factors of agro-based industry sector in Indonesia, Thailand, and China. The analysis in this study used multilateral I-O model and data from Asian I-O Table 1995 and 2000 to get the competitiveness score through IIC (Index of International Competitiveness) and IDC (Index of Domestic Competitiveness), inter-country linkages, key sector and sources of growth through structural decomposition. This study founds that Indonesia had no primary source of growth in agro-based industry that could be used in the future development. Structural growth factor in agro-based industry sector in Indonesia did not have a pattern, while Thailand was supported by technological change factor, and China was supported by export expansion factor. Based on the above findings, this study come to some recommendations to increase Indonesia agro-based industry competitiveness as follows : (1) Developing agro-based industry as a key economic sector, (2) Increasing productivity, (3) Strengthening domestic competitiveness, (4) Increasing marketing-based competitiveness, (5) Developing technologybased economy.

RE-CODE YOUR CHANGE DNA: THE RHENALD KASALI’S VIEWS ON THE ORGANIZATIONAL CHANGE MANAGEMENT Wakhid Slamet Ciptono
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 4 (2007): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

There is nothing permanent except change” (Greek Philosopher Heraclitus, 500 B.C.). In today’s truly global economy and global climate change, all organizations find themselves part of the era of dynamics change—change is the only constant in today’s technology-driven world. Change can be an opportunity as well as danger:” Rapid change means rapid obsolescence of one’s skills and competencies, unless champion efforts are made to update and maintain them through change management.” The purpose of change management (champions of change) is to help leaders learn how to change not only an organization’s strategy, structure, and operations; but also the perceptions, expectations, the thinking and behavior, and performance of people (elite and grass-root society)—and to change all these elements in ways that keep them focused and consistent (Nadler, 1998). Today’s organization leaders attest to its success through re-code their change DNA. Immensely valuable to managers at all levels, Rhenald Kasali, provides the practical advice and real-life examples that can help people become effective leaders of organizational change or reformation (solution-based leadership) through his book “Re- Code Your Change DNA. DNA, the useful acronym for Deoxyribo Nucleic Acid, is the “code” used within cells to form proteins. It is a living organism’s basic building block; such as, it controls biological destiny. Key to an organization’s operating destiny is its organizational DNA— the structural, management, and operating protocols that exist within the organizations (both public and business). For most utilities, their DNA developed over several decades in a predictable regulatory environment, with low turnover of key leaders and a continuing pattern of promotion from within. In recent years, market dynamics caused and influx of new management talent into the industry, bringing new thinking, behaviors, and values. Recoding an organization’s change DNA to adapt to a differently defined and structured market can increase institutional agility, accelerate readiness for external change (adaptability), and enable sustained the alignment of financial leadership (Spiegel et al., 2005). Kasali describes together the conceptual or theory and the contextual or reality and practice—whether the challenge is renewal of fundamental change or reformation, his book delivers real life depictions that will help those who invest the time to change successfully. Kasali’s descriptions of the practices re-code your change DNA is not without its minor flaws. He seems to have trouble in measuring the key performance indicators more generalizability and rigorous after recoding our change DNA (how to measure the thinking and behavior changes’ indicator), leaving the reader a bit confused. But there is more to praise than criticize in this excellent book. All in all, Re-Code Your Change DNA is a solid description of the organizational change management, its benefits, and how it can be effectively deployed. The author knows the subject matter and communicates it effectively and well. Readers will have to attune to the author’s views on the organizational change management while reading this book

HOW DO MICROFINANCE INSTITUTIONS COPE WITH RISK AND UNCERTAINTY? A LITERATURE SURVEY Lincolin Arsyad
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 1 (2006): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Salah satu karakteristik penting dari pasar kredit mikro di negara sedang berkembang (NSB)adalah tingginya derajat ketidaksempurnaan informasi yang pada gilirannya menyebabkantingginya derajat risiko dan ketidakpastian. Tulisan ini mengungkapkan bahwa lembaga keuanganmikro di NSB telah menerapkan praktik-praktik pengelolaan yang unik dan beraneka ragam yangberbasiskan pada institusi-institusi informal seperti norma dan sanksi sosial dalam upayanyauntuk memecahkan masalah risiko dalam memberikan kredit pada pasar kredit mikro. Praktikpraktikpengelolaan tersebut — yang berakarkan pada institusi informal yang ada — telah berhasilmengurangi risiko kredit yang dicerminkan oleh kemampuan dari praktik pengelolaan tersebutdalam menurunkan kredit macet, khususnya dalam sebuah masyarakat yang homogen dengan nilaitransaksi ekonomi yang relatif kecil. Namun demikian, ketika suatu masyarakat berkembangmenjadi relatif heterogen dan transaksi ekonominya semakin besar, efektivitas institusi informaltersebut menurun. Dalam kondisi seperti ini, kehadiran institusi formal menjadi suatu keharusan.Key words: microfinance institutions, risk, uncertainty, and informal institutions

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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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

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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