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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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PENGARUH REPUTASI DALAM HUBUNGAN ANTARA ASIMETRI INFORMASI DENGAN SENJANGAN ANGGARAN DIBAWAH METODE KOMPENSASI TRUTH INDUCING Shofiana Brahmayanti; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 2 (2006): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Previous studies suggest that reputation affects the relationship between information asymmetry and budgetary slack under the” slack inducing” compensation scheme. This current study examines whether the same effect occurs under the “truth inducing” compensation scheme. Using between subject experimental design, this study finds that reputation affect the relationship between information asymmetry and budgetary slack under the truth inducing compensation scheme. Especially, the results indicate that high reputation decreases budgetary slack when information asymmetry exists. The results may provide contributions both for theory development and practical implication

ANALISIS FAKTOR PENENTU KINERJA EKSPOR MANUFAKTUR: SUATU STUDI DI TIGA NEGARA BERKEMBANG Putu Mahardika A. Saputra
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 1 (2006): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The objective of this research is to analyze the influence of some determinant variables,such as external market conditions (world demand), the competitiveness, exportdiversification and the level of technology on three developing countries’ exportperformance. Each country was analyzed in both terms, as an individual country and acountry group. The analysis will take period during 1997-2001. This research examinesalso the differences among three countries in the light of changes in both externaldemand and domestic supply factors over the period by using sector-level data. Theresults show that export performance in most countries is relatively more sensitive todomestic factors, particularly the ability to compete in world markets (competitiveness)than to other factors. This research support also the emphasis placed by the opponents oftrade pessimism on the importance of policies designed to improve domestic supplycondition for exportables.Keywords: export, export promotion strategy, import substitution strategy, external demand and domestic supply factors.

THE METHOD OF CONSTANT MARKET SHARES (CMS) – COMPETITIVENESS EFFECT RECONSIDERED: CASE STUDIES OF ASEAN COUNTRIES Tri Widodo
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 3 (2008): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Constant Market Share (CMS) merupakan alat analisis empiris yang banyak digunakan untuk melihat kinerja ekspor suatu negara. CMS pertama kali dikenalkan oleh Tyszynki (1951), namun CMS versi Leamer dan Stern (1970) lebih banyak digunakan dalam penelitian empiris. Menurut Leamer dan Stern (1970), perubahan nilai ekspor suatu negara dapat dipilih menjadi empat efek yaitu (a) efek trendekspor dunia, (b) efek distribusi pasar (c) efek komposisi komoditi dan (d) residual tidak-terjelaskan (efek daya saing). Kritik Richardson (1971a, 1971b) terhadap CMS versi ini tidak mengurangi popularitasnya.Menurut Fagerberg and Sollie (1987), ketidakmampuan mengidentifikasi residual tidak-terjelaskan (efek daya saing) merupakan kelemahan mendasar CMS versi ini. Fagerberg dan Sollie mengembangkan lebih lanjut CMS versi Tyszynki (1951).Paper ini memiliki dua bagian utama. Pertama, paper ini mendiskusikan secara komprehensif metode-metode CMS tersebut dan kemudian memperbaiki CMS versi Leamer dan Stern (1970) berdasarkan kritik Richardson (1971a, 1971b) dan Fagerberg dan Sollie (1987). Paper ini menurunkan rumus baru CMS dimana perubahan nilai ekspor suatu negara dapat dipilah menjadi enam efek yaitu (a) efek trend ekspor dunia (b) efek pangsa pasar (c) efek komposisi komoditi (d) efek komposisi pasar (e) efek adaptasi komoditi dan (f) efek adaptasi pasar. Versi baru CMS ini mengoreksi kelemahan versi Leamer danSterm (1970) berkaitan dengan subyektivitas penentuan urutan efek distribusi pasar dan efek komposisi komoditi, interpretasi efek daya saing dan penggunaan indeks.Kedua, metode CMS baru ini kemudian diaplikasikan untuk menganalisis kinerja ekspor negaranegara ASEAN (Indonesia, Singapore, Malaysia, Thailand dan Philippine) untuk periode 1980-1985, 1985-1990, 1990-1995, 1995-2001 dan 2001-2006. Paper ini berkesimpulan bahwa trend ekspor dunia memiliki peranan dominan terhadap kinerja ekspor negara-negara ASEAN. Regionalism dan ekonomi integrasi pada periode 1990-1995membawa perubahan pola perdagangan, dimana pada periode ini perdagangan intraregionallebih dominan. Efek pangsa pasar dan efek komposisi pasar juga lebih signifikan mempengaruhi kinerja ekspor negara-negara ASEAN pada periode tersebut.Keywords: Constant Market Share (CMS), Commodity Adaptation Effect and Market Adaptation Effect.

STRUKTUR PASAR DAN PERILAKU INDUSTRI SEMEN DI INDONESIA TAHUN 2004-2005 Seniono Nugroho; Sri Susilo
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 1 (2007): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this research is to know and analyze the market structure and cement industry behavior in Indonesia year 2004-2005. Data utilized is primary and secondary data. Primary data are compiled through field survey, while secondary data are based on data from Indonesian Cement Association, “Warta Semen dan Beton Indonesia”, and “CIC Indocommercial”. The analysis instrument to determine the market structure is CRn (Concentration Ratio n) and Hirchman-Herfindahl Index (HHI). Then, descriptive analysis is utilized to analyze the cement industry behavior.Based on ratio concentration method approach of four enterprises with highest market segment (CR4), the market structure in the cement industry in Indonesia year 2004 and 2005 are classified as concentrated oligopoly, and oligopoly type 1 or full oligopoly classification is fulfilled on ratio concentration method for the eight enterprises with highest market segment (CR8) in 2004. Based on Hirchman-Herfindahl Index method, the cement industry in Indonesia year 2004-2005 are classified as concentrated. Industry conduct based on strategy to compete using strategy to compete with price and non-price include the product development, promotion or advertising of product, and product distribution.

NILAI EKONOMI KONSERVASI SAUJANA BUDAYA KAWASAN BOROBUDUR Sebuah Eksperimen Pilihan Amiluhur Soeroso
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 3 (2007): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The values of Borobudur cultural landscape has conferred important meaningsin many aspects for those who live in its surrounding area. However, its culturallandscape (natural and cultural horizon) is constantly facing of degrading quality whichaffecting the future existence of Borobudur’s site.This research aims to explore and monetarily quantify the benefit of Borobudurcultural landscape to support the conservation efforts using choice experimentframework. Data were obtained from sample visitors and structured questionnaire arechosen for assessment of economic benefit using choice experiment, an “expressedpreferences” method to assess the total economic benefit of conservation zone.The results indicate that the total economic benefit of Borobudur area is veryhigh. Consequently, the public loss, which is caused by poor management policy, will bevery high in financial term. Therefore, the survival of Borobudur’s site in the future willfully depends on its sustainable development policy.Keywords: Borobudur, saujana budaya, nilai ekonomi, sustainable development.

MASALAH AKUNTANSI TERHADAP BEBAN BUNGA KHUSUSNYA BUNGA SELAMA PERIODE KONSTRUKSI R. A. Supriyono
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 (1046.923 KB)

Dewasa ini masalah perlakuan akuntansi terhadap beban bunga, khususnyabunga selama periode konstruksi, memperoleh perhatian yang besar dari profesiakuntansi. Di Amerika Serikat, mulai tahun 1970 banyak perusahaan yang mengubahmetode akuntansi terhadap kebijaksanaan kapitalisasi bunga, sehingga timbul reaksidari the Securities and Exchange Commition (SEC) dalam tahun 1974 melaluiAccounting Series Release No. 163 (Welsch, halaman 511 dan 512 serta Smithhalaman 297). Badan-badan lain juga mengeluarkan opini atau statemen yangberhubungan dengan perlakuan beban bunga, mi-salnya APB Opinion no. 21 tahun1971 tentang Interest on Receivables and Payables, FASB No. 34 bulan Oktober1979 tentang Capitalization of Interest Cost, dan no. 58 tahun 1982 tentangCapitalization of Interest Cost in Financial Statement that Include InvesmentsAccounted for By Equity Method. Dalam FASB Accounting Standarsds Current Textbulan Juni 1983 Section 167 dibahas pula tentang Capitalization of Interest Cost.

OWNERSHIP STRUCTURES AND BANK PERFORMANCE: A STUDY OF INDONESIAN LISTED BANKS Votivia Mardinna
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Krisis moneter 1997–1998 merupakan titik tolak perubahan mendasar dari struktur kepemilikan bank di Indonesia. Divestasi perbankan yang dilakukan pascarestrukturisasi perbankan telah mengubah peta struktur perbankan di Indonesia. Majoritas kepemilikan bank-bank di Indonesia kini dikuasai oleh pihak asing. Sementara itu, mengingat majoritas kepemilikan saham perbankan dimiliki asing, sebagian besar bank tersebut cenderung mengganti direktur utama (chief executive officer) dengan bankir asing. Penelitian ini bertujuan untuk melihat pengaruh struktur kepemilikan dengan performa bank, berdasarkan pendekatan profitabilitas dan penilaian pasar (accounting-based measures and market-based measures). Dengan menggunakan data panel untuk 12 bank listed di Indonesia selama 2004–2007 dan metode generalized least square fixed effect model, penelitian ini menemukan bahwa terdapat hubungan yang signifikan antara struktur kepemilikan dan latar belakang CEO dengan performa bank.

WHAT CAN WE LEARN FROM A FAILURE OF ALLIANCES? A CASE STUDY BETWEEN DUTCH AND AMERICAN COMPANIES Sari Wahyuni
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 1 (2008): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Penelitian-penelitian terdahulu menunjukkan bahwa banyak stratejik alliansi yang kandas di tengah jalan. Kendati aliansi tersebut diawali dengan komitmen yang tinggi dan diikuti dengan usaha yang berkesinambungan untuk menghasilkan aliansi yang sukses tapi tetap saja banyak aliansi yang terhenti di tengah jalan. Pertanyaan utama yang diajukan dalam riset ini adalah: Faktor-faktor penting apa sajakah yang perlu dipertimbangkan manajer untuk membentuk aliansi yang sukses? Dengan menggunakan kualitatif riset, penelitian ini berusahan menggali factor faktor penting tersebut. Studi kasus antara Avebe dan Noveon merupakan sebuah contoh alliansi internasional yang diwarnai dengan hubungan yang sangat harmonis anta wakil perusahaan di dalam alianasi tersebut, hampir tidak ada konflik di antara mereka dan kerjasama ini berhasil membuat produk yang sangat unggul di dunia pertekstilan. Anehnya, aliansi ini kandas setelah 4 tahun berjalan. Pelajaran berharga yang dapat kita petik dari kerjasama lintas budaya ini diharapkan dapat membantu para manajer dalam mengembangkan aliansi mereka.

PENGARUH USIA, KEINGINAN SOSIAL, KECUKUPAN ANGGARAN, DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJER DI INDONESIA R.A. Supriyono
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 1 (2006): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study investigates the influence of age to manager performance in Indonesia. In the theoretical model, age affects totally to manager performance and this affects can directly or indirectly via three intervening variable: social desirability, budget adequacy, and budgeting participation. To test the relationship, a survey questionnaire was administered to managers of public corporation in Jakarta Stocks Exchange (JSX). Results of regression and path analysis support the hypothesized relationship

PERSISTENSI SKEWNESS RETURN POSITIF ANTAR PERIODA RETURN: SAHAM INDIVIDUAL DAN PORTOFOLIO (BURSA EFEK JAKARTA, 2001-2006) Sumiyana Sumiyana
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 4 (2007): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research investigates stock returns to be consistently positively skewed. Thefrequency of positive skewness is found to be relatively stable over varying time periods.Controversially, in regards to others empirical research, past positively-skewed returns donot predict future positively-skewed returns. This research used daily and weekly data inJSX (Jakarta Stock Exchange). Samples of the data are the firms ever listed in LQ 45indexes for the year of 2001-2006.The positively-skewed returns of individual stocks are relatively rare (small proportion).Furthermore, the positively-skewed returns are likely occured incidentally only.Sequentially, this research conducted to control using 100 portfolios that composed withfive stocks and 20 stocks in each portfolio. Having controlled, this research concludedequivalent results with individual stock before. This research also suggests that pastpositively-skewed returns do not predict future positively-skewed returns. Finally, theskewness of individual stocks and portfolios does not persist across different periods. Thisresearch inffered that investors in JSX face uncertainty.Keywords: skewness persistence, consistently, mean (first-moment), variance (secondmoment), skewness (third-moment), random portfolios, distribution of stock returns, multiperiod case.

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Wuri Handayani, Ph.D.

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

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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

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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