cover
Article Per Year (5 Year)
All
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
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
 63   64   65   66   67 
NILAI INFORMASI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: ANALISIS EMPIRIK REGULASI INFORMASI DI INDONESIA Ainnn Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 2 (1999): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1597.057 KB)

Abstract

This study examined the information regulatory noncompliance (IRN) in Indonesia. The study investigates the effects of size, profitability, and financial distress on information regulatory noncompliance (IRN) affirms listed in the Jakarta Stock Exchange (JSX). The firms' IRN in this study is measured by the firm noncompliance on the timeliness regulation, i.e. whether firms submit financial statement to the Indonesian Capital Market Supervisory Agency (BAPEPAM) on, before, or after the due date. Submissions after the due date are considered as noncompliames, while submissions on or before the due date are considered as compliances. The contribution of this study is to provide preliminary empirical evidences about the timeliness of financial reporting which is still very limited in emerging market such as Indonesia. Indonesia has a different regulatory environment from those of the U.S. and other developed countries, so that the investigation of the timeliness provides more insight in financial accounting literature. Based on a sample of 56 firm years, this study found that return on asset (ROAj is a determining factor to noncompliance behavior of the firms in meeting the timeliness requirement. Inconsistent with previous studies (e.g., Whittred 1980 and Givoly and Palmon 1982), this study found that auditor opinion has no association with the noncompliances since most of the financial statements of noncomplied firms have unqualified opinions. The results are partially consistent with previous studies such as those of Schwartz and Soo (1996), Givoly and Palmon (1982) and Whittred(1980). Small sample size is one limitation of this study. This study used much less data than those used by previous studies conducted in the US and Australia. This study may be extended to include some other variables regarding the financial information regulation such as extent of disclosure and accounting choices. The market reaction to the IRN is another alternative topic to extend this study.
ECONOMIC APPRAISAL ON THE USE OF GAS FOR POWER GENERATION Sukanto Reksohadiprodjo
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 1 (1998): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (903.218 KB)

Abstract

Permintaan listrik di Indonesia meningkat dari waktu ke waktu. Artikel inimembahas penggunaan bagi pembangkitan tenaga listirk sebagai alternatifpemenuhan kebutuhan tersebut. Pembahasan juga mencakup sumberdaya gas,cadangan gas, ekspor gas, konsumsi domestik, penentuan harga, dan berbagaiproyek di terkait Indonesia. Fokus pembahasan terutama pada penilaian ekonomispenggunaan gas bagi pembangkitan tenaga listrik.
PENGARUH AKTIPITAS SEKTOR-SEKTOR PEREKONOMIAN TERHADAP KUALITAS LINGKUNGAN KITA: PENERAPAN ANALISIS INPUT-OUTPUT HIBRID DAN METODA INDORANI Faried Wijaya Mansoer
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 1 (2000): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.25 KB)

Abstract

Sustainable development has been widely accepted as a general policy concept. Development process, as an overall production activites, produces various negative waste on environment. Policies and efforts should be implemented in order to eliminate them. Measuring the impact will be the beginning step. This paper is based upon an extention version of a research sponsored by The Directorate General of Higher Education, by applying hibrid input-output analysis and Indorani method to quantify such impacts. Its target, field, and impact dimension are wider and mutually strengthening such that conclusion and policy could be drawn and formulated more focused.
LOYALITAS PELANGGAN: SEBUAH KAJIAN KONSEPTUAL SEBAGAI PANDUAN BAGI PENELITI Basu Swastha Dharmmesta
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 3 (1999): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1289.077 KB)

Abstract

Customer loyalty of a specific brand, also called brand loyalty, is expected toget more academic attention from scholars to investigate. This article describes andanalyses the concept of brand loyalty to the extent to which attitudinal andbehavioural approaches and structures become the loyalty domain. The structure ofloyalty shows elements comprising cognition, affect, conation, and action. Theseelements reflect loyalty categories. Techniques of loyalty measurement such as brandchoice sequence, proportion of purchase, brand preference, brand commitment,loyalty scale, and acceptance/rejection ratio are also elaborated. Customersatisfaction is not disregarded in the analysis since it closely relates to the concept ofbrand loyalty.
PENERAPAN ANALISIS INPUT-OUTPUT HIBRID UNTUK MENGUKUR PENGARUH AKTIVITAS SEKTOR-SEKTOR PEREKONOMIAN TERHADAP KUALITAS LINGKUNGAN KITA Faried Wijaya Mansoer
Journal of Indonesian Economy and Business (JIEB) Vol 14, No 4 (1999): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3742.34 KB)

Abstract

Concern about the negative impact on environment promotes more attentionand policy to be directed toward efforts to implementation of sustainabledevelopment, in witch the process should be optimal and efficient. Various effortshave been tried to measure the environmental impact of economic sectors activities topursue such objective. This paper presents the application of l-O (Input-output)hybrid analysis by using Indonesia I-O Table. The result is a quantified impacts bysectoral, kind of energy/waste, and factor of origin namely domestic and import. Itmight be used as a base analysis for economic, energy-environment, and developmentpolicies.
FAKTOR-FAKTOR YANG MEMPENGARUHI REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN SAHAM Farid Arif Wibowo; Nur Indriantoro
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.484 KB)

Abstract

Pemikiran yang paling mendasar dari penelitian ini adalah bahwa pasar akan bereaksi secara berbeda terhadap suatu pengumuman dividen saham, tergantung bagaimana pasar tersebut menafsirkan perusahaan apakah (I) mempunyai kesempatan untuk tumbuh dan berkembang secara signifikan, atau; (2) "kekurangan" kas dan mengganti dividen tunai dengan dividen saham. Untuk menegaskan perbedaan dua penafsiran tersebut pasar akan memakai informasi lain yang dikeiuarkan perusahaan sebagai buktiyang memperkuat atau menyangkal perkiraan.Penelitian ini bertujuan untuk mengetahui hubungan antara beberapa variabel — yaitu sejarah dividen perusahaan, ukuran dividen saham dan rata-rata dana dari operasi— dengan reaksi pasar terhadap pengumuman dividen saham. Basil yang ditunjukkan adalah tidak adanya bukti yang cukup untuk mengkaitkan baik sejarah dividen perusahaan, ukuran dividen saham maupun ratarata dana operasi dengan reaksi pasar.
TEKNOLOGI INFORMASI DALAM PEMASARAN: IMPLIKASI DALAM PENDIDIKAN PEMASARAN Basu Swastha Dharmmesta
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 (623.266 KB)

Abstract

Perkembangan dan pemanfaatan teknologi informasi (TI) di berbagai bidangsudah sangat cepat dan meluas, termasuk bidang pemasaran. Praktek pemasaranseperti ini mendapat perhatian untuk diadopsi sebagai bagian dari materi dalamkurikulum pemasaran diperguruan tinggi. Mengajarkan kepada mahasiswapemasaran tentang TI pemasaran telah menjadi kebutuhan agar para lulusan dapatmemiliki keterampilan yang memadai. Beberapa alternatif pilihan dalampemanfaatan TI pada pendidikan pemasaran dibahas dalam artikel ini. Di sampingitu juga dibahas persyaratan mata kuliah dengan topik TI untuk jenjang Sarjana,pendekatan pengajarannya, dan pemasaran di internet sebagai salah satu contohaplikasi pemanfaatan TI dalam pemasaran.
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI LABA (Penetapan Rasio Keuangan sebagai Discriminator) Nur Fadjrih Asyik; Soelistyo Soelistyo
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.345 KB)

Abstract

Financial statements users need financial information of companies to analyze their financial condition and performance. Financial ratios are useful measures for predicting the future earning changes. The study focuses on the usefulness of financial ratios in predicting future earnings.The objective of the study is to empirically examine whether financial statement-based financial ratios have ability for predicting future earnings and which ratios are significant discriminator. Predictive accuracy of financial ratios are measured with high hit ratio from classification matrix list on 2 group are sample analysis and holdout sample.Data in this study were manufacturing firms listed on the Jakarta Stock Exchange. Discriminant analysis were used in testing the ability financial ratios for predicting earnings changes. The multicollinearity test shows that there is no association between independent variables, indicating multicolinearity is not a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem.Because the objective of these analysis was to determine which variables are the most efficient in discriminating earning changes, a stepwise procedure was used. There are five significant ratios (DIV/NI, S/TA, LTD/TA, NI/S, and INPPE/TU). DIV/NI ratio is ratio which most discriminating, while INPPE/TU ratio which least discriminating.
PEMANFAATAN INTERNET UNTUK RISET DAN IMPLIKASI TERHADAP RISET AKUNTANSI Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 2 (2000): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.725 KB)

Abstract

Rapid development of internet technology can influence the way we do research. Yet there are some weaknesses of research by using internet such as anonymity, demography of respondent, accessibility, risk of plagiarism, and reliability, the benefit is obvious. Academic staffs, researchers or students are advantaged since they can use it for referencing tool, on-line database, mailing list and media for sampling dissemination. Indeed, this paper discuss the implication of internet development on accounting research since there are a lot of accounting related resources in the web that can be found easily by using on-line database or search engine.
THE EFFECTS OF A LEGAL PROCESS ON MANAGEMENT OF ACCRUALS: FURTHER EVIDENCES ON MANAGEMENT OF EARNINGS Jogiyanto Hartono; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 2 (1998): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.277 KB) | DOI: 10.22146/jieb.39393

Abstract

Studi ini meneliti tentang manajemen earnings perusahaan yang memasukkan tuntutan atas kerugian karena pelanggaran undang-undang anti-monopoli dan antitrust oleh perusahaan lain. Earnings merupakan informasi yang penting dan menjadi salah satu pertimbangan dalam keputusan pengadilan (atau di luar pengadilan) mengenai jumlah ganti rugi yang harus diterima oleh perusahaan penuntut dan denda yang harus dibayar oleh perusaan yang dituntut (yang dituduh melanggar undang-undang anti-monopoli). Perusahaan melakukan manajemen earnings melalui pemilihan metode akrual dalam proses penentuan earnings. Kami memprediksi bahwa perusahaan penuntut akan menggunakan akrual untuk menurunkan earnings selama periode tuntutan. Hipotesis kami uji dengan membandingkan tingkav akrual perusahaan penuntut selama periode proses pengadilan dibanding dengan tingkat akrual selama periode di luar prosespengadilan.Informasi earnings dan keuangan 118 perusahaan tahun, terdiri dari 13 perusahaan selama tahun 1984 - 1992 yang digali dari harian Wall Street Journal digunakan sebagai sampel. Data finansial perusahaan sampel kami ambil dari COMPUSTAT industrial atau Research Tapes. Model akrual Jones (1991) digunakan untuk menghitung tingkat discretionary accruals. Penelitian ini menunjukkan tidak menunjukkan bukti bahwa perusahaan penuntut memanipulasi akrual untuk menurunkan laba pada saat investigasi dan proses pengadilan. Beberapa penjelasan yang mungkin dapat kami berikan adalah udanya informasi lain yang lebih bermanfaat bagi penuntut dalam memenangkan tuntutan, misalnya mengenai penentuan harga, strategi pengembangan produk dan diversiftkasi usaha. Faktor hasil proses pengadilan mungkin juga merupakan variabel penting yang perlu dilihat dalam penelitian seperti ini.

Page 65 of 99 | Total Record : 989

 63   64   65   66   67 

Filter by Year

1986 2021


Reset
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): January Vol 29, No 1 (2014) 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