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INDONESIA
Journal of Indonesian Economy and Business
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
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.
Articles 989 Documents
PERAN FAKTOR KECOCOKAN TUGAS-TEKNOLOGI DALAM MEMPEROLEH PENGARUH POSITIF TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL Sugeng Sugeng; Nur Indriantoro
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1538.685 KB) | DOI: 10.22146/jieb.39578

Abstract

Penelitian ini memiliki tujuan utama menguji secara empiris sebagian dari model Rantai Teknologi-Kinerja (Technology-to-Performance Chain (TPC)) untuk membantu memperoleh pemahaman yang lebih baik tentang kaitan antara sistem informasi dan kinerja individual. Bagian utama model menyatakan bahwa agar teknologi informasi mempunyai dampak positif terhadap kinerja individual, maka teknologi tersebut harus: (I) dimanfaatkan dan (2) mengandung faktor kecocokan tugas-teknologi yang menunjukkan kecocokan dengan tugas yang didukungnya.Model TPC dalam studi ini terdukung secara kuat dengan hasil analisis regresi berganda secara simultan atas data yang berasal dari 75 managerial knowledge workers yang tersebar pada lebih dari 50 perusahaan terkemuka di Indonesia. Temuan penelitian juga memberikan dukungan yang moderat terhadap hipotesis faktor kecocokan tugas-teknologi mempengaruhi pemanfaatan sistem informasi oleh individu. Penelitian ini memusatkan pada pentingnya faktor yang menunjukkan kecocokan antara teknologi dengan tugas individu dalam memperoleh dampak kinerja individual dari teknologi informasi. Hasil penelitian ini menyarankan agar faktor kecocokan tugas-teknologi dipertimbangkan untuk menjadi dasar yang kuat dalam pengembangan alat diagnosis untuk mengevaluasi apakah sistem informasi beserta layanannya pada organisasi tertentu telah memenuhi tuntutan kebutuhan individu.
MANAJEMEN LABA Lilis Setiawati; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 4 (2000): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This paper is intended to explain manager responsibility in managing opportunities to choose accounting methods for external reporting, so that the reported earnings information will not mislead investors. Earnings management is a purposeful intervention in the external financial reporting process, with the intent to obtain some private gains (Schipper, 1989, 92). Opportunity to manage earnings as a consequence of our current accounting system can not be eliminated. The problem is earning management can influence investor decisions.
MENGUKUR DAN MENGELOLA INTELLECTUAL CAPITAL Imam Sugeng ND
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 2 (2000): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

In the postindustrial era, the success of a corporation lies more in its intellectualcapital and system capabilities than in its physical assets. The capacity to manage intellectual capital-and to convert it into useful products and services to fast becoming the critical executive skill of the age. As a result, there has been a flurry of interest in intellectual capital, creativity, innovation, and learning organization. However, the debate about how measure the intellectual capital still exist within the expert.
EFISIENSI PASAR MODAL : PERBANDINGAN PADA DUA PERIODE YANG BERBEDA DALAM PASAR MODAL INDONESIA Herman Legowo; Mas'ud Machfoedz
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 2 (1998): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

There are three grades in efficient capital market. They are: (1) weak form, (2) semi strong form, and (3) strong form. Weak form efficiency, the market is efficient in the weak sense if share prices fully reflect the information implied by all prior price movements.The purpose of this research is to know whether the stock price instataneously and fully reflect relevant historical information (weak form efficient capital market hypotesis). This means if someone trades stocks by using historical information, it will not earn abnormal return. In addition, this research is tests the assumption that capital market efficiency in the bullish condition is different from capital marketefficiency in the normal condition. The research is necessary for the reason that if slock price does not instantaneously and fully reflect relevant available informations, it will be able to mislead economic decisions.The focus of this research is on the monthly stock price (the share price at the end of the month) to 23 companies which went publicc before Januari 1989. The year of 1989 was capital market period in the bullish condition, while 1992 year period is capital market period in the normal condition.The hypothesis of this research is : (I) Jakarta Stock Exchange (JSX) is efficient, and (2) stock market (JSX) efficiency is the different after stock market condition to reach normal condition. The first hypothesis is to reach normal condition. The first hypothesis is to reach normal condition. The first hypothesis is tested by using probvalue which are base on randomnes test and serial correlation test. Randomnes test is used because one of the characteristics of the efficient market is that prices change randomly, while the serial corelation test is interrelated with the other characteristic of the efficient capital market, that the change of security prices has no corelation to each other. The statistical test, i.e. Wilcoxon 's signed rank test.From the statistical analysis of the data we find that hypothesis of this research, while serial corelation test failed to reject the second hypothesis. This research hypothesis that stock market efficiency in the bullish condition is different fromn stock market efficiency in the normal condition was fail to rejected. In other words, if the sample was representative of population, this reserch implicity stated that weak form capital market efficienyfor the year of1989 and 1992 are valid in Indonesia.The result of this research is in effect for 1989 and 1992 with monthly secondary-data get from the share price at the end of the month.
PERUBAHAN LINGKUNGAN, TRANSFORMASI ORGANISASIONAL DAN REPOSISI PERAN FUNGSI SUMBERDAYA MANUSIA Gugup Kismono
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 2 (1999): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The environment within which an organization operates is dynamic and has become much more diverse and complex. The environment has a profound impact on the organization's success. In today's changing, the firm faces many challenges not faced before. The company's ability to adopt or amend strategies to compensate for or take advantage of such changes will dictate its success and even survival. A change in strategy will determine its organization structure and the direction of each function within the organization, including the human resource management function. Human resource management function has expanded and moved beyond mere administration of the traditional activities. Today human resource management function is much more integrated into both the management and the strategic planning process of the organization. In order to be effective, the human resource management function must continually cultivate good relations with operating functions. Also, the company's human resource professional must acquire business knowledge competence so she/he able to understand the operating functions. Likewise, operating functions (and also the excecutives) must understand the new role of the human resource functions to effectively utilise the human resource services. This article reviews the impact of the external and internal forces to human resource management function. The forces are changing the rules of the game. The human resource management function becomes much more integrated into management and the strategic planning process. It also has a new role. In order to be effectively functional, the human resource professional must acquire new skills and builds new relationships with the operating functions. Manajemen Sumberdaya Manusia (MSDM) tengah menghadapi tantangan baru seiring dengan perubahan lingkungan eksternal dan lingkungan internal yang semakin dinamis. Tantangantantangan iersebut berkaitan dengan globalisasi, karyawan yang semakin beranekaragam, perubahan peraturan, perubahan struktural organisasi, serta perubahan teknologi (Byars dan Rue, 1997).
THE ROLE OF ENVIRONMENT DEVELOPMENT ON INSTITUTIONAL ACCOUNTING IN INDONESIA Hadori Yunus
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Some accounting rules and conventions sometimes are inappropriate, and misleading in the sense that they are unsuited to the needs of the accounting profession. Related to that experience, Indonesia should learn from its own experiences, which were originally influenced by the Dutch and have since become strongly influenced by the United States of America (USA). This paper elaborated the Indonesian accountancy system on aspects of the environment, accounting principles and EFR practices. The environment factors are included such as economic, legal, social, political, and cultural aspects. Those aspects and intersection among them will be critically analyzed. The focus of interpretation and critical thinking will be in formulating accounting development strategy, as well as strategizing a relationship between accounting education and accounting profession. The influence of political, legal and economic has a significant share on policies’ setting in accounting theories and practices. For example, capital market institutions and practices promoted some accounting requirements to impose a quality standard in market accountability. This means there are a political, legal and economical support for implementing External Financial Reporting (EFR)’s approach, especially on greater disclosure and toward globalization incentives.
PARTICIPATION: A CHALLENGE TO ORGANIZATIONAL BEHAVIOR RESEARCH Kaziba A. Mpaata Hani Handoko
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 1 (1998): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Artikel ini mereview dan mengevaluasi berbagai studi tentang partisipasi dan mengidentifikasi berbagai isu konseptual dan metodologis terkait. Ada tiga bidang masalah konseptual spesifik yang membatasi pemahaman tentang konstruk partisipasi: kebalauan definisional (definitional confusion), keragaman faktor kontekstual, dan hubungan antara partisipasi dan hasil. Berbagai tantangan disajikan dan disarankan sebagai cara alternatif pelaksanaan riset untuk memecahkan masalah.
WHAT MANAGERS SHOULD DO IN CONDUCTING AN ORGANISATIONAL CHANGE? A HUMAN ASPECTS APPROACH Sari Sitalaksmi
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 3 (1999): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Pada saat ini perusahaqn-perusahaan Indonesia menghadapi trend ekonomiyang menurun dan instabilitas yang mempengaruhi operasi kesehariannya.Akibatnya, banyak perusahaan-perusahaan "dipaksa" untuk melakukan perubahanorganisational agar tetap survive. Pada beberapa kasus, manajer diharapkan untukmengambil kegiatan yang sesuai untuk menyiapkan dan membantu karyawan. Selainsebagai grup yang mudah rapuh dalam organisasi, karyawan juga memainkan perankritis untuk kesuksesan perubahan itu sendiri. Beberapa isu penting perludipertimbangkan manager dalam kaitannya untuk meningkatkan kesiapan dankesigapan akan perubahan itu, yaitu sifat dari perubahan, hubungan antaraperubahan organisational dan pembelajaran organisasi, respon karyawan terhadapperubahan, pendekatan terhadap proses perubahan, dan elemen-elemen kunci untukmenjadi pemimpin perubahan yang efektif.
PARADIGMA STRUCTURE CONDUCT AND PERFORMANCE VERSUS HIPOTESIS EFISIENSI: MANAKAH YANG MENCERMINKAN INDUSTRI PERBANKAN INDONESIA? Pracoyo Budi Jatmiko
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

There are two competing hyphotesis with regard to market structure and performance. The first hypothesis is structure-conduct-performance paradigm which emphasized on market collusion and the second hypothesis is efficiency hyphotesis which emphasized on market efficiency. Both hypothesis are mutually exclusive. This article conducted test for both hyphotesis with respect to the Indonesian banking industry using pooling data from 16 largest bank for period 1988-1995. The results were suprisingly support the efficiency hyphotesis. It means that government regulation has succesfully fostered banks to enhance their efficiency and then improved their profit. However, readers have to use the finding prudently because there is a few sample limitation.
STRUKTUR PEREKONOMIAN INDONESIA DAN PENGARUHNYA PADA INDUSTRI KAYU MENTAH Socia Prihawantoro; Budy P. Resosudarmo
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 4 (1999): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

It is commonly known, in Indonesia, that a high growth rate of log productioninduces a high rate of deforestation. Hence, to reduce the rate of deforestation, it isnecessary for Indonesia to decrease its log production.Implementing policies only in the logging sector might not be enough to beable to reduce the log production. It is suspected that many other sectors in theeconomy give high pressures to the logging sector to produce more. This study,implementing a Social Accounting Matrix (SAM), analyze the Indonesian economicstructure to determine which sectors do actually give high pressures to the loggingsector to produce more.

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