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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 PEMBAHASAN RISIKO INVESTASI AKTIVA RIIL DALAM BUKU AJAR AKUNTANSI MANAJEMEN DAN AKUNTANSI BIAYA Arief Suadi
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

Out of 16 American textbooks on management accounting and costaccounting published during the period of 1956 - 1995, only sixIf such a trend exists, accounting professors are relieved because the threat ofacademic disparity between accounting students and that of business administrationwill diminish. Furthermore, eventually accounting professors will need not to takeremedial actions. The research finds that there is an upward trend in the discussionof risk in management accounting and cost accounting text books.Kata kunci: bahasan risiko dalam akuntansi
UTANG LUAR NEGERI, INVESTASI DAN TABUNGAN DOMESTIK: SEBUAH SURVEY LITERATUR Yuswar Zainulbasri
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

Kajian dan survey literatur ini merupakan pembahasan teoretis serta hasil kajian empiris tentang pentingnya serta peranan utang luar negeri dalam memacu dan mendorong kemajuan ekonomi suatu negara. Kajian yang dilihat disini tidak saja dikhususkan kepada negara-negara berkembang tetapi juga melihat peranan utang luar negeri dalam mendorong kemajuan negara-negara yang dewasa ini dikenal dengan negara-negara industri seperti Jepang dan Jerman. Kedua negara ini pada masa-masa awal pembangunan ekonominya, seperti diketahui memperoleh bantuan melalui Marshall Plan yang dicanangkan oleh Amerika Serikat untuk membantu pemulihan ekonomi negara-negara yang bersangkutan setelah hancur pada Perang Dunia II.Kajian lain tentu saja ditujukan pada negara-negara berkembang karena lebih dari 90% utang luar negeri khususnya utang-utang multilateral ditujukan kepada negara-negara sedang berkembang, meskipun kebanyakan kajian yang disurvey dilakukan oleh intelektual dari negara-negara industri maju.Dalam survey ini juga dilihat beberapa kajian yang dilakukan untuk melihat pengaruh utang luar negeri terhadap ekonomi Indonesia, meskipun studi tentang Indonesia masih relatif sangat terbatas, baik yang dilakukan oleh pakar asing maupun oleh ekonom-ekonom Indonesia.
TANTANGAN DAN PELUANG PENGEMBANGAN USAHA KECIL DALAM ERA PERDAGANGAN BEBAS Revrisond Baswir
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 (60.344 KB) | DOI: 10.22146/jieb.39366

Abstract

None
GROUP TECHNOLOGY Eduardus Tandelilin
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

Artikel ini ditujukan untuk meninjau kembali status group technology dancellular Manufacturing. Tinjauan ini meliputi pembahasan konsep group technolgy,prinsip-prinsip dasar group techology, pembelian pekerjaan pada set manufaktur,keuntungan dan kerugian group techology, dan cellular manufacturing, dan terakhirkomentar terhadap status group technology (cellular manufacturing). Meskipun gruptechology dan cellular manufacturing memiliki beberapa keunggulan periling,banyak perusahaan terkesari lamban dalam mengadopsi konsep ini, karena beberapahal: (1) berbagai masalah dan biaya yang timbul daiam melakukan identifikasi,klasifikasi, dan kodifikasi part families, (2) biaya yang timbul dalam menyusunkembali sistem produksi ke dalam sel-sel mesin, serta perlawanan dari pekerja danmanajemen terhadap perubahdti.Untuk memahami dampak dari sistem seluler,evaluasi atas sistem kini dan sistem ssluler yang diusulkan harus dilakukan. Selainitu, perbandingan antara variabel operasional dan karakteristik rancangan fisikharus pula dilakukan.
PEMANFAATAN DAN PELAPORAN ANJAK PIUTANG (FACTORING) Emita Wahyu Astami
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

Factoring is the purchases of a firm’s accounts receivables (the client) by another firm (the factor) for a discount fee. This paper attempts to discuss the benefit of factoring receivables, steps taken to avoid serious problems that can arise from factoring, and reporting the sales of receivables.Being successful in the future, a company will probably need to sell overseas and being global, therefore it needs to work with an international factoring company. By using the services provided by a factor, the client gains a partner who can provide administration, working capital enhancement, business experience, and overall guidance in selling products abroad. Factors can be considered to become the receivable management entities therefore, management can focus on developing, producing, and selling products.However, before entering into a factoring agreement, a firm need to consider and take steps to avoid risks. Factoring programs work only if both factors and clients pay adequate attention to preventing problems before they arise.Finally, both the client and the factor need to report factoring receivables based on Statement on Financial Accounting Standards (PSAK) No. 43. In a factoring, receivables are sold on either a without recourse or a with recourse basis.
ANALISIS EFISIENSI INDUSTRI PERBANKAN DI INDONESIA (Studi Kasus Bank-Bank Devisa di Indonesia Tahun 1991-1996) Iswardono S. Permono; Darmawan Darmawan
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 1 (2000): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Pembangunan nasional merupakan rangkaian upaya pembangunan yang terencana dan berkesinambungan dimana tersusun dalam Repelita, bertitik tolak dari hal tersebut industri perbankan memegang peranan sangat penting dalam pembangunan ekonomi tidak hanya di Indonesia, di banyak negara industri perbankan sangat dibutuhkan dalam pembangunan ekonomi, terutama sekali dalam membiayai aktivitas yang berhubungan dengan uang. Berkaitan dengan aktiviatas perbankan tersebut dimana tidak terlepas dari berbagai macam risiko yang dihadapi maka dunia perbankan perlu bertindak rasional dalam artian memperhatikan masalah efisiensi.  Masalah efisiensi dirasakan sangat penting pada saat ini dan di masa mendatang, karena antara lain disebabkan (1) permasalahan yang timbul sebagai akibat berkurangnya sumber daya, (2) kompetisi yang bertambah ketat dan (3) meningkatnya standar kepuasan konsumen. Oleh karena itu analisis efisiensi mendesak dilakukan untuk mengetahui dan menentukan penyebab perubahan tingkat efisiensi serta selanjutnya mengambil tindakan korektif supaya terlaksana peningkatan efisiensi.
EKONOMI KERAKYATAN: SEKEDAR JARGON POLITIK Iswardono S. Permono
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 paper examines the communal economy development in Indonesia byreviewing several related literatures developed by George and Shorey (1978), Wijaya (1987), Ranuwihardjo (1999), and Baswir (1999). This issue emanates since an ambiguous and pessimistic question still remains regarding what, why, how, whatpurpose, and for whom the communal economy is aimed to; nevertheless, economists agree that the issue only ends up as a political commodity in order to draw attention from civilians in the 1999 General Election in the country. Further, the literatures reviewed by the author suggest that there is no need to formulate a brand-new concept; rather, the issue should be covered only by empowering the concept of welfare economics as an analysis tool at the micro level. In vrder to establish this thought, the welfare economics should employ the Pareto Optimality (PO), of which prerequisites are: (1) The economy is in its production frontier, or it reaches its production efficiency, (2) Consumers is at their contract curve, or their consumption efficiency are established, (3) Technically, the slope of the preference curve at its contract-curve should equal with the slope of the production-frontier at certain point that represents a particular number of goods produced, or mathematically is represented by the following equation: MRSxy = MRTSxy. This paper concludes that today the communal economy still remains as a political jargon; however, a more important step is to establish triple-togetherness: co-ownership, co-determination, and co-responsibility.
CURRENT VALUE ACCOUNTING: A STUDY OF DEVELOPMENT OF THOUGHT IN CURRENT ENTRY AND EXIT PRICES Nur Indriantoro
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

Artikel ini membahas perkembangan akuntansi dengan nilai kini yang diusulkan terutama oleh Edward dan Bell (1961) dan Chambers (1966). Secara khusus artikel ini menyajikan pemikiran dari kelompokyang mendukung penggunaan current entry prices di satu sisi dan membandingkan dengan pemikiran kelompok yang mendukung current exit prices. Beberapa rekonsiliasi yang ditawarkan oleh pemikir lain dan studi empiris yang terkait dengan isu tersebutjuga dipaparkan.
ANALISIS FUNGSI INVESTASI PADA SEKTOR INDUSTRI MANUFAKTUR DAN DAMPAK INVESTASI PADA KEBUTUHAN IMPOR INDONESIA Ahmad Jamli; Firmansyah Firmansyah
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

Investment as one of crucial production factor, plays a big role in increasing production as shown through economic growth. In other words, investment becomes a shift variable or a loco of national economic activities. During the I Long-run Development and in the beginning of 2nd Long-run Development, the investment both PMDN and Foreign Investment Company (PMA) has grown rapidly, especially in the manufacturing industry which becomes a prime sector of national development. Dependency of National production sector --especially manufacturing industry sector-to raw materials and capital goods from abroad has caused import of those are increasing as well as the increasing of investment demand.Besides supported by regulations and debureaucratisation which has done by the government, the demand to invest their capital is determined by macroeconomic variables, i.e. interest rate, economic growth, exchange rate and inflation.By using regression analysis with pooling data method, this study will explore the behavior of several macroeconomic variables on investment in the manufacturing industry. Using Input-Output method, this study will find out the impact of investment on changing in manufacturing industry on its import demand itself or on overall Indonesia s demand.st
PENGARUH LEVERAGE OPERASI DAN LEVERAGE FINANSIAL TERHADAP RISIKO SISTEMATIK SAHAM: STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA Sufiyati Sufiyati; Ainun Na'im
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

Studi ini meneliti tentang pengaruh tingkat leverage operasi dan leverage finansial pada tingkat risiko sistematik perusahaan publik Indonesia. Studi ini mengembangkan lebih lanjut studi mengenai gabungan leverage operasi dan leverage finansial dengan tingkat risiko sistematik yang telah banyak dilakukan di lingkungan pasar modal yang sudah mapan seperti New York Stock Exchange (NYSE), yang hasilnya tidak konsisten (misalnya, studi oleh Lev 1974, Mandelker danRhee 1984, dan Huffman 1987). Studi inijuga mengembangkan studi tentang masalah risiko saham di Indonesia yang sebelumnya telah diteliti misalnya oleh Budiarti (1996) dan Tandelilin (1997). Penelitian ini juga mempertimbangkan pengaruh ukuran dan jenis industri perusahaan, dan peneliti keseimbangan antara leverage operasi dan leverage finansial.Secara spesifik penelitian ini memberikan kontribusi pada literatur risiko saham yang telah ada dalam dua hal. Pertama, dibanding dengan penelitian sebelumnya, misalnya oleh Huffman (1987), penelitian ini menggunakan data perusahaan Indonesia yang mempunyai lingkungan pasar modal yang berkembang. Kedua, dibanding dengan penelitian masalah risiko yang telah dilakukan dengan data perusahaan Indonesia, Penelitian ini menggunakan sampel yang lebih besar dan menggunakan metodologi yang digunakan oleh Mandelker dan Rhee (1984) dan Huffman (1987) yang sebelumnya belum pernah diterapkan dalam penelitian dengan data Indonesia.Hasil analisis data terhadap 60 perusahaan publik di Bursa Efek Jakarta (BEJ) menunjukkan bahwa ukuran perusahaan merupakan variabel yang secara konsisten berpengaruh secara positif terhadap risiko beta. Sedangkan variabel industri tidak berpengaruh, dan variabel leverage operasi dan leverage finansial memberikan hasil yang tidak konsisten antara satu skenario metode pengukuran dengan skenario metode pengukuran yang lain. Dalam beberapa skenario pengaruh leverage operasi dan finansial juga tidak konsisten dengan penelitian sebelumnya. Faktor-faktor yang mungkin menyebabkan ketidak konsistenan ini meliputi metode penelitian yang berbeda, sampel, dan car a pengukuran variabel.

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