Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Indonesian Economy and Business

Website

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

54 55 56 57 58

ANALISIS AGLOMERASI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI TERKONSENTRASINYA LEMBAGA PENDIDIKAN TINGGI DI PULAU JAWA Tutus Alun Asoka Sakti
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 1 (2007): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This paper seeks to find out agglomeration of higher education institutions in Java. Using logistic regression analysis, it will examine to what extent some key variables predicting and explaining why these institutions tended to cluster in certain regions. (1) Number of labor force, (2) Number of school age, (3) GNP, (4) Technology, (5) Economic activity, (6) Infrastructure and (7) Existance of public higher education institution.The results show that spatial pattern of higher education institutions tended to be similar to those of large and medium scale enterprises. Higher education institutions agglomerated overwhelmingly around city centre while large and medium enterprises preferred to cluster around the outskirtThis paper seeks to find out agglomeration of higher education institutions in Java. Using logistic regression analysis, it will examine to what extent some key variables predicting and explaining why these institutions tended to cluster in certain regions. (1) Number of labor force, (2) Number of school age, (3) GNP, (4) Technology, (5) Economic activity, (6) Infrastructure and (7) Existance of public higher education institution.The results show that spatial pattern of higher education institutions tended to be similar to those of large and medium scale enterprises. Higher education institutions agglomerated overwhelmingly around city centre while large and medium enterprises preferred to cluster around the outskirt

MANAGING SPILLOVER OF CONTROL IN ALLIANCES BETWEEN COMPETING FIRMS Sari Wahyuni; Yoong Hon Lee
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 3 (2007): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Bagaikan buah simalakama, stratejik aliansi sesama industri (aliansi horizontal)selalu mengalami dilema antara bekerja sama dan berkompetensi. Di samping itu,mereka menghadapi risiko bahwa core competence mereka nantinya dapat terserap olehpartner aliansi yang notabene kompetitor mereka juga. Untuk itu perusahaan perlumelakukan “black box protection”. Dengan melakukan kualitatif studi antaraperusahaan Belanda dan Amerika, paper ini mengetengahkan sebuah framework yangakan sangat membantu para manajer aliansi dalam mengelola “black box protection”mereka. Penelitian ini menemukan bahwa ada tiga variabel penentu yang bisa dijadikantolok ukur kapan kita harus membagi dan melindungi core competence kita: tipepengetahuan; hubungan dengan kompetitor; dan kecepatan perubahan teknologi.Kata kunci: spillover of control, Trojan Horse, black box protection, control, core competence

MOTIVASI, BATASAN, DAN PELUANG MANAJEMEN LABA (STUDI EMPIRIS PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK JAKARTA) Rahmawati Rahmawati
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purposes of this research are: (1) to test the relationship between information asymmetry, audit quality (constraints on earnings management) and earnings management, and (2) to test the influence banking regulation, profitability (incentives to manage earnings) to earnings management. The regulation mentioned in this research is banking regulation which directly and indirectly influences company earnings. They are carefulness regulation and health level regulation. The main motivation of earnings management by the banking industry is to fulfill the regulation. Result of this research can benefit to theory development, accounting standard organizer, regulator (Bank Indonesia), and also investor. This research data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by the Capital Market Reference Center (PRPM) of Indonesia Stock Exchange (BEI) and also financial statement of public banking companies published by Indonesia Banking Directory. Population of this research is all public bank exists at Indonesian in the year 1999 until 2004 which enlist in BEI. Purposive sampling method was used to collecting data, and 120 observations are collected. The existence of earnings management in banking industries is indicated by the mean of discretionary accrual not equal to zero (negative). The discretionary accrual as a proxy to earnings management is influenced by the health level banking regulation. Banks whose health score decrease make reducing earnings to can increase their balance of productive assets loss allowance (PPAP). Information asymmetry moderates relationship between banking regulation of carefulness and earnings management. This conclusion support the research of Rahmawati (2006), Beaver and Engel (1996), Wahlen (1994), Moyer (1990), Niswander and Swanson (2000). Audit quality do not influenced earnings management in this research, because this research uses audit quality proxy with size of public accountant firm. Profitability influences earnings management at significant 10%.

DERAJAT PERSAINGAN IINDUSTRI PERBANKAN INDONESIA: SETELAH KRISIS EKONOMI Sri Yani Kusumastuti
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 1 (2008): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This paper analyses the influence of economic crisis and the subsequent reforms on the oligopolistic nature of the Indonesian banking industry. Since the crisis, there have beensubstantial changes in competitive environment. How did these changes affect a banking industry in which the three teen largest banks accounted for over 70 per cent of market share? To estimate the degree of competition, we apply Bresnahan’s (1989) conjectural variation model. Using estimation models based on microeconomic foundations, this method allows us to derive the index of the firm’s market power that is calculated as the deviation of the market piece from the marginal coat as known as Lerner index. The estimated indicates that the Lerner index showed a rising trend in the post-crisis period. This result indicates the possibility of a decline in the degree of competition.

A RESEARCH NOTE: THE IMPACT OF ACCOUNTING METHODS ON THE QUALITY OF EARNINGS Suwardjono Suwardjono
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 3 (2003): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Suwardjono (2003) menguji apakah terdapat perbedaan kualitas laba (earnings) antara perusahaan yang menggunakan metoda kos penuh (full cost/FC) dan yang menggunakan metoda upaya sukses (successful efforts/SE). Dengan metoda regresi untuk data kuartal-perusahaan (pooled cross-sectional regression) dan data dari Institutional Brokers Estimate System (IBES), hasil penelitian menunjukkan bahwa reaksi pasar terhadap laba (diukur dengan earnings response coefficient/ERC) bagi perusahaan SE secara statistis lebih besar dibanding dengan reaksi pasar bagi perusahaan FC. Temuan ini konsisten dengan temuan dalam penelitian sebelumnya.Temuan di atas menimbulkan pertanyaan (puzzling) mengingat pasar di bursa saham Amerika dianggap efisien dengan investor canggih sehingga pasar mampu untuk mengenali perubahan laba karena substansi ekonomik atau kosmetik. Penggunaan pooled cross-sectional regression dapat merupakan penyebab hasil yang meragukan tersebut. Catatan riset ini menyelidiki lebih lanjut hasil penelitian ini dengan menguji kembali hipotesis yang diajukan dengan metoda regresi spesifik-perusahaan (firm-specific regression). Tujuan penelitian ini adalah untuk merekonsiliasi apakah perbedaan reaksi pasar tersebut memang sudah semestinya atau apakah perbedaan tersebut semata-mata karena metoda pengujian.Penyelidikan lebih lanjut menunjukkan bahwa dengan regresi spesifik-perusahaan, metoda FC menghasilkan kualitas laba yang paling tidak sama baik dengan, bahkan dalam beberapa hal lebih baik daripada, metoda SE. Hasil ini kontradiksi dengan temuan sebelumnya. Akan tetapi, tes spesifikasi model (Bartlett dan korelasi Pearson) menunjukkan bahwa pendekatan pooled cross-sectional regression menghasilkan estimasi yang melemahkan reaksi pasar terhadap laba perusahaan FC.

STRATEGI PENINGKATAN DAYA SAING BIDANG KEBUDAYAAN DI PROPINSI DIY Amiluhur Soeroso; Wahyu Ariani; Y. Sri Susilo
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 3 (2008): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research aims to explore cultural development indicators in Daerah Istimewa Yogyakarta (DIY), which seen having competitive advantage. Then, formulating its policy, strategy and implementation programs based on cultural development. Data were obtained from survey to inhabitants in four regencies and one city. We processed data statistically by factor and cluster analysis. In addition, we did SPACE (Strategic Position and Action Evaluation), internal-external analysis and using choice experiment to look for and chose priorities among them. The results indicate that imperative parameters of cultural shape are organic solidarity, spiritualism, social institution, introduction of Javanese culture and language on early education, appreciation of arts, using formal and non-formal institution simultaneous and doing well communication in society. Therefore, the critical factors of cultural physic are arts value, arts performance, supporting infrastructure of culture, heritage conservation, batik and lurik pattern, handicrafts, traditional fashion, discipline and caring Kraton as centre of Javanese culture. Consequently, government of DIY should push cognitive, affective and conative education and doing revitalization of tradition, custom and rituals that reflecting of identity, integrity and togetherness of Javanese ethnics.

PENGARUH KEKUASAAN DAN DESAIN ORGANISASI TERHADAP PERILAKU MANAJER: STUDI PADA PERUSAHAAN DAERAH AIR MINUM SE-PROVINSI KALIMANTAN SELATAN Chairina Chairina
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 3 (2007): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to examine relationship between formal authority structures, information characteristic, the open system culture, the tight control culture and informal authority structures with cost consciousness either through directly or indirectly on the use of Accounting Information System (AIS) for decision control and decision management. These topics are rarely examined specially behavior of cost consciousness. The result of this research contributes for theory development, particularly for behavioral accounting besaide, contribute to managerial practices in improving expense efficiency through behavior of cost consciousness.The Data of this study were taken from local government (watter supply) from kota and kabupaten in South Kalimantan. The questionnaire were distributed to middle manager and lower manager. The data were collected by mail survey and contact person. There were 400 questionnaires sent to respondent with 32.5 percent of respon rate. Analysis was conducted by using Two Step Approach to SEM tehnique with Lisrel 8.54 and SPSS version 11.The Result shows that formal authority structures does not related to accounting information system (AIS) for decision control and decision management. Information characteristic correlated positively by AIS to decision control but it does not related with decision management. The open system culture does not related to AIS for decision control and decision management. While tight control culture correlated posifively to AIS for decision control but it does not related with decision management. Informal authority structures does not related to AIS for decision control and decision management. Decision control and decision management correlated positively with cost cosnsciousness. Formal authority structure corretaled directly with cost consciousness, while informal authority structure does not correlated directly with cost consciousness.

PENGARUH PERBEDAAN INDIVIDUAL DAN KARAKTERISTIK SISTEM INFORMASI PADA PENERIMAAN PENGGUNAAN TEKNOLOGI INFORMASI DALAM e-library Lina Lina
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 4 (2007): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Using the Technology Acceptance Model (TAM) as a theoretical framework, this studyinvestigates the effect of a set of individual differences (computer self-efficacy andknowledge of search domain) and system characteristics (relevance, terminology, andscreen design) on intention to use digital libraries. The aim of this study is to test thecorrelation between perceived ease-of-use variable and perceived usefulness variable,beliefs (perceived ease-of-use and perceived usefulness) against behavior intention to use.This study also to test the relationship between individual differences (computer selfefficacy and knowledge of search domain) and system characteristics, which consist ofrelevance terminology and screen design against belief variables. The study replicatesTechnology Acceptence Model (TAM) by Hong et al (2002) and implements in e-libraryarea. Based on a sample 100 users of a university’s Gadjah Mada digital library, theresults strongly support the utilization of TAM in predicting users’ intention to adoptdigital libraries, and demonstrate the effects of critical external variables on behaviorintention through perceived ease of use and perceived usefulness. All of the individualdifferences and system characteristics have significant effects on perceived ease of usedigital libraries. In addition, relevance has strongest effect on perceived usefulness ofdigital libraries.Keywords: Individual differences, system characteristics, Technology Acceptance Model (TAM) perceived ease-of-use, perceived usefulness, e-library.

DETERMINING FACTORS OF FIRM SURVIVABILITY A STUDY OF UNIVERSITY SPIN-OFFS IN INDONESIA Muhammad Afif Sallatu; Nurul Indarti
Journal of Indonesian Economy and Business (JIEB) Vol 33, No 2 (2018): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Nowadays, universities in many countries are encouraged to take their research products to the next level by translating them into commercialized products to benefit society at large. In doing so, they establish a firm, a so-called University Spin-Off (USO), which specializes in carrying out the mission. A USO is a firm which is established to optimize or commercialize the Intellectual Property Rights (IPRs) of the university. Previous studies into USOs, documented in the extant literature, have mainly focused on investigating the initial process of the USOs’ establishment, such as the drivers to initiate the USOs. Only a little attention has been paid to investigate the various drivers affecting the development of the USOs. Studies into the survivability of USOs are relatively limited. The current study is intended to fill this gap. Additionally, the findings are expected to add to the existing literature on USOs, particularly in the context of developing countries. This study aims at identifying the factors affecting the USOs’ survival. We used the resource-based view and contingency theory to identify and understand the various factors (internal and external) that might affect a USO’s survivability. Data for this study were collected through a survey. From the literature, we identified ten relevant factors for a USO’s survivability and 41 items to operationalize them, which we then used to develop a questionnaire. The factors are the USO’s business orientation, human resources’ reputation, product innovation, business plan, business models’ innovation, social networks, export activities, capital access, government support, and the business’s incubator. The data were collected from 111 USOs established by 14 universities located in five big cities in Indonesia. The survey was conducted from February until May 2017. Before performing the regression analysis, we deployed a factor analysis to validate the instruments and found that all the 41 items were valid and fell into ten component factors. The analysis found that there were only two factors which significantly affected the USO’s survivability: Its human resources’ reputation and social networks. These findings lead us to a conclusion that building a good reputation and maintaining its social networks are very important to ensure the survivability of a USO.

PERANAN KUALITAS KEHIDUPAN KERJA DALAM MEMBANGUN KOMITMEN KEORGANISASIAN: STUDI EMPIRIK PADA BANK MILIK NEGARA DI JAKARTA Hanes Riady
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 2 (2007): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

EOC (Employee Organizational Commitment) regarded as work attitude lately hasalways been a strategic issue and is believed to be something essential that must be won by anyorganization for it influences behaviors that lead an organization to functioning effectively.Hipothetically, the EOC is determined by QWL (Quality of Work Life). This research was aimedat finding out the most dominant determinants of EOC in state-owned banks in Jakarta. Thesewould then serve as solution variables to formulating strategy in winning the EOC. This appliedexplanatory research used the hypothetico-deductive method and path analysis. Two hundredand forty-nine respondents participated in this study. All of the hypotheses were empericallysupported and this meant the QWL subvariables have jointly influenced the EOC. Theinfluencing QWL subvariables serving as solution variables were financial compensation,advancement opportunities and job characteristics. The strategies and operations based on thesesolution variables had been formulated to winning the EOC.Keywords : EOC, QWL, financial compensation, job characteristics, advancement opportunities

Page 56 of 99 | Total Record : 989

54 55 56 57 58

Filter by Year

1986 2021

Filter By Issues

All Issue Vol 36, No 1 (2021): January Vol 35, No 3 (2020): September Vol 35, No 2 (2020): May Vol 35, No 1 (2020): January Vol 34, No 3 (2019): September Vol 34, No 2 (2019): May Vol 34, No 1 (2019): January Vol 33, No 3 (2018): September Vol 33, No 2 (2018): May Vol 33, No 1 (2018): January Vol 32, No 3 (2017): September Vol 32, No 2 (2017): May Vol 32, No 1 (2017): January Vol 31, No 3 (2016): September Vol 31, No 2 (2016): May Vol 31, No 1 (2016): January Vol 30, No 3 (2015): September Vol 30, No 2 (2015): May Vol 30, No 1 (2015): January Vol 30, No 1 (2015): January Vol 29, No 3 (2014): September Vol 29, No 3 (2014): September Vol 29, No 2 (2014): May Vol 29, No 2 (2014): May Vol 29, No 1 (2014) Vol 29, No 1 (2014): January Vol 29, No 1 (2014): January Vol 28, No 3 (2013): September Vol 28, No 3 (2013): September Vol 28, No 2 (2013): May Vol 28, No 2 (2013): May Vol 28, No 1 (2013): January Vol 28, No 1 (2013): January Vol 27, No 3 (2012): September Vol 27, No 3 (2012): September Vol 27, No 2 (2012): May Vol 27, No 2 (2012): May Vol 27, No 1 (2012): January Vol 27, No 1 (2012): January Vol 26, No 3 (2011): September Vol 26, No 3 (2011): September Vol 26, No 2 (2011): May Vol 26, No 2 (2011): May Vol 26, No 1 (2011): January Vol 26, No 1 (2011): January Vol 25, No 3 (2010): September Vol 25, No 3 (2010): September Vol 25, No 2 (2010): May Vol 25, No 2 (2010): May Vol 25, No 1 (2010): January Vol 25, No 1 (2010): January Vol 24, No 3 (2009): September Vol 24, No 3 (2009): September Vol 24, No 2 (2009): May Vol 24, No 2 (2009): May Vol 24, No 1 (2009): January Vol 24, No 1 (2009): January Vol 23, No 4 (2008): October Vol 23, No 4 (2008): October Vol 23, No 3 (2008): July Vol 23, No 3 (2008): July Vol 23, No 2 (2008): April Vol 23, No 2 (2008): April Vol 23, No 1 (2008): January Vol 23, No 1 (2008): January Vol 22, No 4 (2007): October Vol 22, No 4 (2007): October Vol 22, No 3 (2007): July Vol 22, No 3 (2007): July Vol 22, No 2 (2007): April Vol 22, No 2 (2007): April Vol 22, No 1 (2007): January Vol 22, No 1 (2007): January Vol 21, No 4 (2006): October Vol 21, No 4 (2006): October Vol 21, No 3 (2006): July Vol 21, No 3 (2006): July Vol 21, No 2 (2006): April Vol 21, No 2 (2006): April Vol 21, No 1 (2006): January Vol 21, No 1 (2006): January Vol 20, No 4 (2005): October Vol 20, No 4 (2005): October Vol 20, No 3 (2005): July Vol 20, No 3 (2005): July Vol 20, No 2 (2005): April Vol 20, No 2 (2005): April Vol 20, No 1 (2005): January Vol 20, No 1 (2005): January Vol 19, No 4 (2004): October Vol 19, No 4 (2004): October Vol 19, No 3 (2004): July Vol 19, No 3 (2004): July Vol 19, No 2 (2004): April Vol 19, No 2 (2004): April Vol 19, No 1 (2004): January Vol 19, No 1 (2004): January Vol 18, No 4 (2003): October Vol 18, No 4 (2003): October Vol 18, No 3 (2003): July Vol 18, No 3 (2003): July Vol 18, No 2 (2003): April Vol 18, No 2 (2003): April Vol 18, No 1 (2003): January Vol 18, No 1 (2003): January Vol 17, No 4 (2002): October Vol 17, No 4 (2002): October Vol 17, No 3 (2002): July Vol 17, No 3 (2002): July Vol 17, No 2 (2002): April Vol 17, No 2 (2002): April Vol 17, No 1 (2002): January Vol 17, No 1 (2002): January Vol 16, No 4 (2001): October Vol 16, No 3 (2001): July Vol 16, No 2 (2001): April Vol 16, No 1 (2001): January Vol 16, No 1 (2001): January Vol 15, No 4 (2000): October Vol 15, No 3 (2000): July Vol 15, No 2 (2000): April Vol 15, No 1 (2000): January Vol 14, No 4 (1999): October Vol 14, No 3 (1999): July Vol 14, No 2 (1999): April Vol 14, No 1 (1999): January Vol 13, No 4 (1998): October Vol 13, No 3 (1998): July Vol 13, No 2 (1998): April Vol 13, No 1 (1998): January Vol 12, No 3 (1997): July Vol 12, No 2 (1997): April Vol 12, No 1 (1997): January Vol 11, No 1 (1996): January Vol 10, No 1 (1995): September Vol 9, No 1 (1994): May Vol 8, No 1 (1993): September Vol 7, No 1 (1992): September Vol 6, No 1 (1991): September Vol 5, No 2 (1990): September Vol 5, No 1 (1990): April Vol 4, No 1 (1989): April Vol 3, No 1 (1988): September Vol 2, No 1 (1987): September Vol 1, No 1 (1986): September More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

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