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INDONESIA
Journal of Indonesian Economy and Business
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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KONFLIK INDONESIA-JEPANG DI DALAM PASAR OTOMOTIF: PENERAPAN ANALYTIC HIERARCHY PROCESS (AHP) DAN GAME THEORY Ahmad Jamli; Jose Rizal Joesoef
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

This study stipulates the conflict between Indonesia and Japan due to seriousallegations of the National Car program that is seemingly to protect Indonesiandomestic automotive market. Being aware of potential new conflicts and assuming theprogram is still upheld, the nature and intensity of the conflict are describedquantitatively by applying the Analytic Hierarchy Process (AHP) in a non-zero sumgame framework. The AHP is used to find relative importance of strategies that arepossible to be implemented by Indonesia and Japan and to measure their payoffs.
PEMILIHAN DAN BENTUK FUNGSI MODEL EMPIRIK: STUDI KASUS PERMINTAAN UANG KARTAL RIIL Insukindro Insukindro; Aliman Aliman
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

This paper attempts to introduce and apply some methods of model selectionin order to avoid a specification error. In general, the specification error can beindicated by three possibilities which are possible problems with: (1) disturbances,(2) explanatory variable and (3) parameters. In this paper, our discussion isconcentrated on the functional form of our estimable model. The estimated model inthis paper is the demand for real currency in Indonesia for the period of 1984(1) 1997 (IV).The empirical result show that MacKinnon, White and Davidson (MWD Test),Bera and Me A leer (B-M Test) and Zarembka tests are fail to identify the bestfunction at form of our empirical model. However, using error correction approach,the findings show the best functional form of the demand for real currency inIndonesia is the log linear regression model
PENGUJIAN CAPM DI BEJ PERIODE 1994-1997: Standard CAPM ataukah Zero Beta? Suad Husnan
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Dengan menghindari analisis cross seclional, pengujian unluk saham-saham yang relatif aktip diperdagangkan di BEJ, periods 1994-1997, menunjukkan bahwa hubungan sebagaimani diharapkan dalam standard CAPM berlaku. Penggunaan cara ini akan menghindarkan analisis dari kemungkinan terjadinya bias karena dipergunakannya estimated beta dalam analisis cross seclional. Kelemahan cara ini adalah tidak dapat menaksir harga risiko. Analisis lebih lanjut ieniang kemungkinan berlakunya zero Beta CAPM ternyata tidak mendukung, karena tanda a, tidak selalu sesuai dengan nilai p,, dan tidak terdapat korelasi yang negatip antara ft dengan ay. Hasil analisis lebih mendukung standard CAPM karena secara keseluruhan, a,, tidaklah bsrbeda secara nyata dari not.
PERSPEKTIF AKUNTANSI LINGKUNGAN: SUATU TINJAUAN TEORITIS MENGENAI DAMPAK ISU LINGKUNGAN TERHADAP AKUNTANSI Abdul Halim; Arief Surya Irawan
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 3 (1998): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

In the past two decades, concerns regarding environmental degradation, pollution, resource depletion, population growth, and destruction of wildlife and wilderness have become more widespread. Today, current accounting practices suffer from two fatal flaws when it comes to acknowledging the interdependence with resources. First, we cannot account for the full cost of production, including the costs of consuming essential natural resources because they often have no assigned monetary costs. Second, accounting rules penalize, rather than encourage, the environmentally responsible corporation. Accounting lacks a vehicle for recording "green assets " and monitoring their use. It may be argued that the accounting principles underlying GAAP are need some updating to bring them into line with current social options.Environmental cost assessment systems can help improve the decisions regarding: product mix decisions, choosing manufacturing inputs, assessing pollution prevention projects, evaluating waste management options, comparing environmental cost across facilities, and pricing products. To reach these goals there basically four methods costs: adapt the conventional accounting system, use full cost accounting, use an ABC system or use total cost assessment. This paper attempts to discuss the impacts of environmental issues on accounting.
MODEL GRAVITASI SEBAGAI ALAT PENGUKUR HINTERLAND DARI CENTRAL PLACE: SUATU KAJIAN TEORITIK Prasetyo Soepono
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

Tiap central place (kota) memiliki hinterland atau daerah sekeliling. Tiap kota mendominasi dan mempengaruhi daerah sekelilingnya. Kota dan daerah sekelilingnya saling mengadakan interaksi. Daerah sekeliling itu meliputi desa-desa dan sejumlah central place dengan jenjang yang lebih rendah. Sampai berapa jauh suatu central place mempengaruhi atau berinteraksi dengan daerah sekelilingnya dapat diukur dengan model gravitasi. Model gravitasi itu sendiri sebagai salah satu metode analisis wilayah mengalami perbaikan atau penyempurnaan. Model gravitasi yang dimodifikasi bahkan dapat diterapkan untuk mengambil keputusan-keputusan lokasi suatu pusat perbelanjaan atau perencanaan real estate lainnya.
MENYONGSONG PERGESERAN PERAN PROFESI AKUNTAN MANAJEMEN DALAM ERA TEKNOLOGI INFORMASI Mulyadi Mulyadi
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

Canadian management accountants have shifted their roles from accounting staff whose functions are generating routine accounting information and report to a position as senior member of management team whose jobs are making strategic decisions. They also changed the knowledge used as a basis for their professional competence from traditional cost accounting to advanced management control process. In the information technology era, companies need professionals who have competence in designing, installing, and operating management control system which can be used to multiply companiesÕ performances. Indonesian management accounting profession needs to shift its role, such as  that  has been done by Canadian management accounting profession. The shift is a respond to the more intensive and extensive use of information technology in the process of providing customer value. The shift has a great impact on the education of students who want to enter management accounting profession and new skills needed by management accountant practitioners. This paper discussed the shifting role of management accountants in the information technology era and its impact on the knowledge used as a new basis of professional competence of management accounting profession. In this paper, I analyzed the scope and modernity of the content of several books on management control system, for providing information to lecturers  in choosing an appropriate textbook for building the new basis of management accountant professional competence.
PENELITIAN TENTANG MANFAAT LAPORAN ARUS KAS Arief Suadi
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

Effective 1994, the Indonesian Institute of Accountants made it mandatory for companies in Indonesia to prepare cashflow statement instead of fund flow statement. The reasons stated by the Institute for the change are: (I) historical cash flow is important in predicting the amount, timing, and certainty of future cashflow, and (2) to check the accuracy of future cashflow estimate.For stockholders, the cash inflow consists of cash dividend (hereafter dividend) and sales proceed of the investment. The estimation of proceed from investment sales is difficult because it is dependent on the economy and the expectation of security market. On the other hand, the estimate of total dividend payment is relatively easier to make. By law, a company can pay dividend only if it has profit. For the obvious reason, it can pay dividend, only if it has money. Using, the rules, a regression model is developed The dependent variable is total dividend (DIV) for year (n+1), while the dependent variables are cash provided by operation (AKO) in year n, and ending cash balance (KAT) for year n. The independent variables are components of the cash flow statement.Regression analysis showed that the independent variables explain 56$6 of total dividend payment and that the two independent variables, AKO and KAT, are significant withp-value of 0,0001 and 0,0236, respectively. The study rejected the null hypothesis and concluded that cashflow report is related to the dividend payment in the following year  and therefore cash flow statement is useful for stockholders.
SUKU BUNGA DITURUNKAN, INVESTASI AKAN MENINGKAT ? Iswardono Iswardono
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

This paper examines whether reduction in discount rate would spur investment in Indonesia. This analysis is substantial; since there is an increasing demand from business people and economists, aimed to Bank of Indonesia, to reduce the SBI (Bank of Indonesia Certificate) rate. In this regard, the paper initially reviews several factors affecting investment: changes in the production function, relative price, discount rate, risk, and demand. Several empirical studies associated with investment function are also depicted in the paper. Several limitations in the Indonesian investment model are then followed. Eventually; this paper concluded that reduction in credit discount rate trough SBI does not necessarily affect investment, since investors are more concerned with risk factors underlining their future economy. Therefore; the government needs to induce a more transparent and certain condition, and hence provides a more perfect information for the business people to make clearer investment decisions.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINGKAT UNDERPRICED PADA PENAWARAN PERDANA Di Bursa Efek Jakarta Siti Nurhidayati; Nur Indriantoro
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

Penelitian ini menguji hipotesis yang dikembangkan dalam konteks asimetri informasi di antara para pelaku pasar modal di pasar modal Indonesia. Hipotesis yang diajukan dalam penelitian adalah adanya pengaruh auditor, underwiter, persentase saham yang ditahan oleh pemegang saham lama, umur perusahaan dan ukuran perusahaan terhadap tingkat underpriced. Hasil dari penelitian terhadap perusahaan-perusahaan yang melakukan IPO dalam periode 1995-1996 tidak berhasil menunjukkan adanya pengaruh yang signifikan faktor-faktor di atas terhadap tingkat underpriced.
DIVERSITAS SUMBERDAYA MANUSIA DI TEMPAT KERJA: ANCAMAN ATAU PELUANG ? Hunik Sri Runing Sawitri
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

Fenomena globalisasi telah membawa dampak pada mobilitas tenaga kerja. Mereka bisa melintasi batas-batas negara untuk mendapatkan pekerjaan sesuai dengan kriteria pilihannya. Implikasinya diversitas SDMdi tempat kerja tidak dapat dihindari. Akan tetapi sampai saat ini sebagian besar perusahaan belum mengelola diversitas ini secara optimal sehingga seringkali menghasilkan kinerja yang buruk. Tulisan ini dimaksudkan untuk membahas pendekatan-pendekatan yang dapat dilakukan untuk mengelola diversitas SDM di tempat kerja. Termasuk paradigma baru yang sedang tumbuh yang memungkinkan perusahaan mendapatkan manfaatmanfaat nyata dari diversitas yang tidak diperoleh dari pendekatan-pendekatan sebelumnya. Selanjutnya diketengahkan tentang per an penting yang dimainkan oleh manajer dalam mengimplementasikan proses diversitas yang berhasil.

Page 63 of 99 | Total Record : 989

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