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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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ARAH DAN TOPIK PENELITIAN DALAM BIDANG AKUNTANSI MANAJEMEN Nur Indriantoro
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 presents a systematic framework on several recent topics, theories, approaches, and directions in management accounting research Accordingly, this paper examines several literature reviewed by Kaplan (1993), Shields (1997), Foster and Young (1997), and that of Atkinson et.al. (1997). In this regard, topics in management accounting research are ranked as follows (started with the topic being studied most frequently): management control system ranked first, cost accounting ranked second, and cost management ranked third. Apparently, more than half of management accounting studies employ economic-based theories, and the remaining half employ theories from organizational behaviour, psychology, production/operation management, sociology, strategic management, and a combination of the five, in terms of directions four research resources are still of today's trend: (I) extensions from previous literature, (2) new research theories and methodologies introduced by doctoral students, (3) teaching byproducts, and (4) issues in management accounting practice.
PERKEMBANGAN TEORI DAN PENELITIAN AKUNTANSI Zaki Baridwan
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

The article discusses development in accounting theory and research. Accounting theory was developed later than the practice of double entry bookkeeping. In the early part of the accounting theory development, accounting experts developed the normative theory. The development of positive accounting theory came later. Improvement of theory was performed through research in accounting. As was in the development of accounting theory, development in the accounting research was also started in very simple, non-formal investigation apprroach. The use of deductive and inductive approach resulted in the development of descriptive/positive accounting theory. Accounting theory and research was developed in many different areas, using different theories and concepts from different disciplines such as economics, finance, psychology, sociology etc. The use of those broad concepts as background improved the speed of accounting theory development in the later years. Now we could see that accounting theory is used to explain and predict different phenomena based on results of accounting research that employs concepts from many different disciplines.
TEORI LOKASI: REPRESENTASI LANDASAN MIKRO BAGI TEORI PEMBANGUNAN DAERAH Prasetyo Soepono
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

The birth of a region originates in the optimal location decision of individualfirms. Factors that affect the optimal location of individual firms are transferorientation (resources and market), and local input-orientation [energy, labor, intermediate inputs (localization economies & urbanization economies), amenities/qualityof life, local public' services, taxes, government incentives, local business climate,site costs and national political climate & stability]. Once the optimal location of eachindividual firm has been determined, the next development is to what extent it canunder price and sell its product. The extent of the market constitutes a market area:When each of all other firms producing the same products, has possessed its ownmarket area, those firms have formed the location pattern dominated by dispersion. Inthis way, market areas have been established. When all other firm's producingdifferent products /services can also under price and sell their products in each oftheir market areas, each market area becomes a region or a city, depending which onehas more population density. Each market area grows even more into a region or acity when all other firms producing different products (substitutes and/orcomplementary) , chooses to locate in each market area. This makes up the secondlocation pattern dominated by cohesion (agglomeration). From the viewpoint of thelocation theory, a region has firms engaged in all kinds of relationships of economicactivities: vertical, horizontal, and complementary, and all kinds of linkages: forwardand backward. Based on this, a region develops. During its process of development, aregion may succeed or fail. When it fails, it can be corrected by both local and centralgovernments by adopting appropriate regional policies oriented first to the microfoundation and then to the macro foundation of the development process of theregion.Seperti dalam ekonomi makro, diakui pentingnya landasan mikro, sehinggakebijakan makro dapat lebih tepat dan efektif (Branson, 1990). Demikian pula dalamEkonomi Regional dikenal dan diakui pentingnya landasan mikro (Hoover &Giarratani,1984, Blair, 1991, O'SulIivan, 1996). Landasan mikro yang dimaksuddalam Ekonomi Regional adalah teori lokasi. Oleh karena itu, mempelajari EkonomiRegional hendaknya didahului dulu dengan topik atau bab tentang lokasi suatuaktivitas ekonomi (aspek mikro) di mana diuraikan bagaimana tumbuhnya suatudaerah dimulai ketika suatu aktivitas ekonomi berupa aktivitas produksi atau aktivitasmanufaktur atau aktivitas jasa semula menetapkan lokasi optimalnya berdasarkanorientasi transportasi, kemudian berubah lokasinya berdasarkan orientasi lain yanglebih baik, dan seterusnya yang akhirnya berakibat dengan munculnya suatu wilayahatau daerah.Pentingnya landasan mikro adalah agar pengambil keputusan (pemerintahpusat atau pemerintah daerah) jangan sampai mengambil kebijakan daerah yang salahdan fatal dalam perencanaan daerah dan dalam penentuan wilayah-wilayah dalamsuatu negara yang lebih berorientasi pada faktor ekonomi dari-pada faktor nonekonomi {nodal regions vs. homogeneous regions/administrative regions). Apalaginegara kita sedang mengalami reformasi yang juga menuntut dihidupkannya otonomidaerah sehingga pemerintah pusat harus akurat dan tepat dalam merumuskankebijakan daerah agar mendapat dukungan rakyat yang makin kritis dan yang sedangmembangun ekonominya sebagai ganti ekonomi konglomerat yang telah membawaekonomi Indonesia terpuruk dalam krisis ekonomi dan moneter. Denganmemperhatikan landasan mikro, kebijakan daerah tidak lagi datang dari atas tanpamemperhatikan perilaku pelaku-pelaku ekonomi individual (pembentukan daerahadminitratif spt, propinsi, kabupaten, kecamatan), tetapi kebijakan daerah yangberorientasi pada prinsip ekonomi, motif ekonomi dan aspirasi para pelaku ekonomiindividual.Tujuan dari makalah ini adalah untuk meminta perhatian kembali ataumemperjelas atau mengingatkan/menyadarkan kembali bagaimana suatu aktivitasekonomi (mikro) yang berprinsip ekonomi dalam rangka mencapai hasil optimalnya(keuntungan maksimumnya) harus mengambil keputusan lokasi optimalnya dan bilasekelompok aktivitas-aktivitas ekonomi itu berbuat hal yang sama (dispersion) dan secara bersama menempati lokasi yang sama (aglomerasi) dalam jangka panjang akan menimbulkan pertumbuhan suatu daerah umumnya dan kota khususnya.
CONTROL ISSUES IN MULTINATIONAL ORGANIZATION Didi Achjari
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

Globalisasi di dunia usaha bisnis meningkatkan peran penting pengendaliandi organisasi atau perusahaan multinasional karena perbedaan yang dimilikinyadibanding dengan yang lokal atau domestik. Perusahaan multinasional mempunyailingkungan usaha yang berbeda di dalam hal-hal tertentu, misalnya: cara merekaberkomunikasi untuk mengatasi perbedaan lokasi dan waktu, perbedaan carapengukuran kinerja di antara kantor cabang perusahaan, dan budaya yang akanmempengaruhi cara berinteraksi. Faktor-faktor tadi akan tampak dalam halpemilihan bentuk perusahaan, mekanisme pengendalian dan tingkat pengendalian didalam kantor cabang. Hal yang penting bagi perusahaan multinasional dalammemilih bentuk kerja sama adalah tingkat kepercayaan, dan tingkat pemahamannyaterhadap situasi dan kondisi kantor cabang atau anak perusahaan.
ADAKAH PENGARUH "EVA" TERHADAP NILAI PERUSAHAAN DAN KEMAKMURAN PEMEGANG SAHAM PADA PERUSAHAAN PUBLIK? R. Agus Sartono; Kusdhianto Setiawan
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

Economic Value Added (EVA) as a performance measure has proven in United States as prominent measure of companies business performance, especially in focusing on business operation that fit with its' core business. However, our research found that EVA has no significant correlation with MVA (Market Value Added) and abnormal return as indicators of stock price movement, but EVA significantly associated with leverage that support Modigliani-Miller theory of capital structure in its' second proposition. These findings rise the question whether or not EVA could be used as effective performance measure in Indonesia and than use it as a mean of management incentive in order to align with shareholders objective to maximize value of the firm.
SUATU PENDEKATAN EKONOMETRI TERHADAP EKONOMI MAKRO INDONESIA (1978-1994) Aris Soelistyo; Farid Wijaya Mansoer
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

An emperical study to Macroeconomic of Indonesia 1978.3-1994.4 with econometric approach, and be emphasized on its short run behaviour is directed to seek for the approval of treatment for sintesa Monetarist-Keynes in order to analysis Macro-economic of Indonesia by ekonometric method and though reduced form equation will try to express the impact ofgoverment expenditure, the riil exchange rate index, and the domestic credit changes to Income, price and Balance of Payment. The reduced form coefficient are called impact multiplier, since they measure the immediate response of the endogenous variables to changes in the predetermined variable. Debate and controversy between rival school economic thinking are conducted the theoritical level, the emperical level, and the policy level, especially, in order to express the Balance of payment. The Moneterist view balance of payment surplus and deficit as monetery flow due to stock disequilibrium in the money market or a balance of payment disequilibrium is a merely a reflection of a disequilibrium in the money market. Thus the monetary approach to the balance of payment asserts that the balance of payment involves essential monetary fenomena, in which that increase in income imply that the balance of payment improves, since the demand for money rises. On the other hand, the balance of payment expression in Keynes approach, however, associates increases in income with increased import and a detiorating balance of payment. Does this mean that the two approach provide conflicting views on the balance of payments. Actually, the different between them lies in the way the balance of payment is looked at, in which Keynes look at the balance of payment statistik from the top down (ie. the current account) while' the monetarist look for the bottom up (ie. the change in Reserve).
PEMILIHAN BENTUK FUNGSI DENGAN MENGGUNAKAN TRANSFORMASI VARIABEL MENURUT BOX-COX (Studi: Permintaan Pariwisata Indonesia Tahun 1985-1995) Sarwoko Sarwoko
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

This paper describes the select on of the appropriate functional form using extended Box-Cox transformation model. The model is employed to estimate the functional forms of International Tourism Demand to Indonesia from the five's biggest countries of origin: Malasia, Singapore, Japan, Australia and Taiwan. This study also investigates the determinants of those demand functions. Independent variabels, the countries real income, consumer price index ratio, exchange rate, Infrastructure, Promotion of Tourism and dummy variable, General Election in Indonesia were hypothesized to influence tourist arrival and expenditure.. The result indicate that overall, the variabels examined explained a high percentage of variations in dependent variabels, tourist arrival and tourist expenditure. Most variables were statistically significant with the expected signs. In tourist arrival equitions, the log-linier functional form are slightly better for all countries examined. On the other hand, in the expenditure equitions, the linier functional form are slightly better for all countries examined.
ECONOMIC ANALYSIS WITHOUT VISION Mubyarto Mubyarto
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

Cukup menarik dan patut dihargai perdebatan para ekonom kita dalam mendiagnosa penyakit-penyakit ekonomi Indonesia khususnya sejak terjadinya krisis ekonomi tahun 1997. Perdebatan-perdebatan tersebut banyak membantu masyarakat umum lebih memahami masalah-masalah mendasar yang dihadapi. Tetapi ada kalanya masyarakat tidak mengerti, bahkan bingung jika perbedaan pendapat pakar-pakar ekonomi ini demikian jauh. Dengan merujuk buku karangan Robert Heilbroner dan William Millberg, The Crisis of Vision on Modern Economic Thought (1995) artikel ini ingin menghimbau ekonom Indonesia lebih berpijak di bumi Indonesia dan selalu berpikir dalam konteks ideologi bangsanya yaitu Pancasila dalam menguraikan buah pikirannya.
IMPULSE RESPONSE ANALYSIS OF COINTEGRATED INDONESIAN RICE MARKETS Mohammad Ismet; Richard V. Llewelyn
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

Impulse response yang terjadi oleh karena kejutan harga di masing-masing pasar regional di pasar beras di Indonesia yang mengalami kointegrasi diselidiki dengan menggunakan data mingguan antara tahun 1982 sampai dengan tahun 1993. Analisis impulse response menunjukkan pengaruh dari kejutan satu unit terhadap salah satu variabel di sistem pasar yang mengalami kointegrasi. Signifikans dari setiap kejutan harga ditentukan dengan menggunakan analisis integrasi Monte Carlo. Delapan series harga yang relevan dipilih untuk mewakili pasar beras di Indonesia, yaitu, Medan, Palembang, Jakarta, Surabaya, Banjarmasin, Menado, Ujung Pandang, serta Denpasar. Setiap series harga diberi kejutan harga yang berpengaruh terhadap semua pasar lainnya dan menghasilkan berbagai reaksi dan umpan balik. Hasil analisis menunjukkan bahwa kejutan harga di beberapa pasar yang besar seperti di Surabaya, Ujung Pandang, Jakarta, Palembang dan Medan sangat berpengaruh terhadap pasar-pasar lain. Kejutan harga yang terjadi di Surabaya menyebabkan response yang terbesar, terutama terhadap pasar beras di Jakarta, Denpasar, dan Ujung Pandang dan juga berpengaruh lebih lama daripada kejutan harga di pasar lain. Implikasi dari hal ini adalah bahwa pasar beras di Surabaya yang paling berpengaruh di seluruh pasar beras Indonesia yang terintegrasi. Pasar-pasar lain yang berpengaruh, dalam urutan dari yang lebih berpengaruh sampai yang paling kecil pengaruhnya adalah: Ujung Pandang, Jakarta, Medan, Palembang, Menado, Banjarmasin, and Denpasar. Kejutan harga di pasar di Banjarmasin and Denpasar mempunyai pengaruh sangat kecil terhadap pasarpasar lain. Hasil penelitian ini menunjukkan bahwa pasar beras yang terintegrasi di Indonesia menyebabkan penyesuaian yang cepat jika terjadi kejutan harga di salah satu pasar regional dan bahwa pasar beras di Indonesia menjadi efisien.
PERANAN DAERAH PERKOTAAN BAGI PEMBANGUNAN REGIONAL: PENERAPAN MODEL THUNEN YANG DIMODIFIKASIKAN DI INDONESIA Prasetyo Soepono
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

Location theory shows how firms at first choose their respective optimal location and finally decide to locate in the same area (with the lowest isodapane) so that it forms a city, which is something that has to happen when firms want to operate efficiently and profitably. Further, von Thunen's concentric zone model shows that the determinants of land rent (level of development) are the size of an urban area and accessibility to the urban area. The size of an urban area has a positive effect on the level of development, whereas the accessibility has negative effect on the level of development. The application of that model to the U.S. economy has supported the expectation that urban areas and accessibility influence the level of development. The results of applying the Thunen model to the Indonesian economy will indicate whether the number of-cities and the sizes of cities and the number and types of roads/highways in Indonesia are already optimal or not so that the national urban development strategy in Indonesia needs to be revised or not.

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