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Wuri Handayani, Ph.D.
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Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281
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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
ETIKA ISLAM DAN EKONOMI KERAKYATAN Musa Asy'arie
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

In a new Indonesian format, there appears a great desire to accelerate people's economy as the basis of the economic stability and national defense. This is due to the fact that indicates that the collapse of the Indonesian economy nowadays is dramatically caused by the weakness of the fundamentals of the national economy in which small and mediom enterprises cannot get a chance to develop to a maximum.It is in this effort that the populist's economy as an economic system oriented to people's interest and empowerment may be an alternative to make it awake. This means shifting from a capitalistically economic system to a populist's one. Hence, it is necessary to make an integral, actual and realistic concept which may be implemented in the concrete and consistent policy and conduct of political economy. In addition, the problems faced to carry out the populist' economic system are: 1) culture, 2) structure, 3) environment. The first problem (culture) refers to industrial and agraria culture, work ethos; the second problem (structure) involves capital, market, and technological expertise; whereas the last problem (environment) comprises geographical environment, people's tradition, and internal work culture.In line with those above, The Islamic ethics as a moral foundation in all aspects of life has a significant role in offering ethic guidelines in the Indonesian people's economic order, most of which are Islam (80%). The ethic-normative doctrines in Islam consist of those to take much care of the poor, orphan, equality, ownership in relation to others' rights, fair and just competition, significantly mutual cooperation and so on.
THE ECONOMIC PSYCHOLOGY OF TAX COMPLIANCE: THE EFFECTS OF SEQUENTIAL INFORMATION AND ECONOMIC FACTORS Gudono Gudono
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

Kompleksitas urusan pajak yang tinggi dan faktor ekonomi bisa menyebabkan ketidaktaatan pembayar pajak. Paper ini melaporkan tiga eksperimen yang meneliti faktor-faktor tersebut secara simultan dalam kerangka belief revision theory (Einhorn & Hogarth, 1985; Hogarth & Einhorn. 1989). Di samping itu, penelitian ini memperluas temuan sebelumnya dengan meneliti pengaruh perubahan keyakinan (belief revision; pada keiaaian membayar pajak. Hasil eksperimen menunjukkan bahwa penyajian informasi secara berurutan dan konsisten punya pengaruh kecil pada perubahan keyakinan Relief revision; seseorang, sedangkan penyajian informasi secara campuran fmixedj punya pengaruh yang signifikan terhadap perubahan keyakinan (belief change; individu lentang keiaaian pajak. Di samping hasil tersebul, penelitian ini juga menemukan bahwa perubahan keyakinan pembayar pajak berpengaruh pada ketaaiannya dalam membayar pajak, namun pengaruh tersebut lergantung juga pada pengaruh reinforcer ratio. Temuan-temuan tersebut menunjukkan bahwa pengambilan keputusan yang kompleks, seperti halnya ketaatan dalam membayar pajak, tidak bisa hanya diamati dari sudut psikologi kognilif ataupun behavioral, melainkan harus dilihat dengan dua perspektif tersebut sekaligus.
PENGEMBANGAN KONSEP MARKET PERFORMANCE MF Permadi
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

Market Performance adalah bagian kinerja pemasaran. Konsep ini menunjukkan keefektifan, presentasi, atau keatraktifan pasar suatu produk perusahaan. Konsep market performance yang ada sekarang mempunyai tiga kelemahan. Pertama, ukuran variabel yang digunakan seharusnya return on sales, bukan return on investment Kedua, pengukuran tingkat kinerja pasar seharusnya dilakukan pada setiap variabel secara terpisah, bukan pengukuran menyeluruh standar kinerja pasar total. Ketiga, pengukuran kenaikan atau penurunan nilai variabel adalah subyektif, tergantung pada pendpat setiap manajer pemasaran atau direktur perusahaan.Artikel ini bertujuan untuk mengemukakan konsep market performance lebih lanjut dengan menghilangkan tiga kelemahan tersebut.
HUBUNGAN SIZE DAN FUNGSI DENGAN KULTUR ORGANIZATIONAL PERUSAHAAN MANUFAKTUR DI INDONESIA Nur Indriantoro
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 study extends Pratt and Beaulieu (1992) to examine the differences in organizational culture of public companies due to various aspects of organizational culture: size, technology, rank, and various organizational functions. This study uses different concept of culture with the one used by Pratt and Beaulieu (1992). The concept of culture used in this study is the organizational culture developed by Hofstede et al. (1990) in their study on cross-cultural within cross-organizations. This study reveals that size does not relate with organizational culture. This study does not support previous research by Hofstede et al. (1990) and Pratt and Beaulieu (1992).
MARKET BASED ACCOUNTING RESEARCH: PENGERTIAN DASAR, PERKEMBANGAN, GLOBALISASI, DAN ARAH RISETNYA DI MASA MENDATANG Abdul Halim
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

Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini mengungkapkan hal-hal tersebut, yang didahului dengan pemahaman mendasar tentang MBAR itu sendiri.
DAPATKAH STRATEGI KONTRARIAN DITERAPKAN DIPASAR MODAL INDONESIA? (Pengujian Anomali Winner-Loser di Bursa Efek Jakarta) Titi Dewi Warninda; Marwan Asri Sw
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

The fluctuation of of stock prices, in many occassions, are related to so called market anomalies. One of those anomalies is known as a winnerloser anomaly. A winner-loser anomaly is identified when stocks that initially earned extremely positive abnormal returns (winners) or extremely negative abnormal returns (losers) experience extended reversal, so that losers can outperform winners. The presence of this anomaly creates a contrarian investment strategy: buy loserstocks and sellshort the winner-stocks, in order to earn significant positif abnormal return. De bondt and Thaler (1985) suggested the overreaction hypothesis as an explanation of this anomaly. The hypothesis claims that the market tends to overreact to (especially new and dramatic) information. The market overvalues stock prices as a reaction to good news and undervalues stock prices as a reaction to bad news. This phenomenon is reversed when it is recognized that the market has overreacted to the information. The purpose of this research is to test the existence of winnerloser anomaly in the Jakarta Stock Exchange. Using market adjusted abnormal return, data from December 1990 to June 1997, and overlapping six months formation/test periods, this research does not find any indication of market overreaction. So, it is not suggested that investor can use the contrarian investment strategy. This research also finds that there is no significant difference between average size of winners and losers.
PERSPEKTIF TEORIAKUNTANSI KEUANGAN TERHADAP MASALAH LINGKUNGAN' Abdnl Haeim
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

Environmental problem is a universal and complex problem. Many problems emerge in relation to the environmental problems such as air pollution, soil contaminations etc. Those are not only the governments' responsibility but also the alt of human life responsibility. Accordingly, everyone should have responsibility and concern to those problems. Business enterprises, professionals, and so on, of course should also concern and involve to help reducing the environmental problems. The involvement of accounting profession in this problem, especially in United State, were shown by issuing such as a statement of "accounting for contingencies, " and "statements of position on environmental remediation. " This paper tries to explore this enviromental problem based on perspectives of financial accounting theory. It is shown that from the perspective of financial accounting theory, accounting profession especially the accounting researcher can give some sharing in order to prevent the problem of environment becomes more complex. Unfortunately1, it is still lack of support from the society of accounting profession itself There is still rare researcher who intrested in discussing and researching the enviromental problem in relation to the capital market. Even, in Indonesia it can be stated that there is no enough study related to that problem. In fact, in relation to the perspective of financial accounting theory this enviromental problem should be able to develope this study both in perspective of decision usefulness and economics consequences.
ADAKAH PERUBAHAN KONSENTRASI SPASIAL INDUSTRI MANUFAKTUR DI INDONESIA, 1976-2001? Mudrajad Kuncoro
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 4 (2004): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Although a number of economists and business strategists have recently become moreinterested in spatial analysis, very few has examined the phenomena of regional clustering in Indonesia using regional data. This paper explores to what extent the unequal geographic distribution of manufacturing activities in Indonesia has persisted or changed over time. The Theil’s entropy index is proved useful to highlight the uneven geographic distribution in Indonesia. First, we find that Indonesia constitutes an extreme case of geographic concentration. Second, the entropy between islands has played a prominent role in explaining the spatial inequality across provinces in Indonesia. Third, the pattern of spatial inequality formed a “U” curve suggesting a period of dispersing manufacturing activity has been replaced by a period of increasing geographic concentration. Fourth, the Chow tests confirm that structural change has occurred from 1985 onwards. Our findings challenge the general consensus in the new economic geography that trade liberalization encourages dispersing manufacturing activity. 
PROSPEK SEKTOR PERBANKAN INDONESIA: BEBERAPA AGENDA PENTING Nopirin Nopirin
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 (60.116 KB) | DOI: 10.22146/jieb.39175

Abstract

Globalization and the development of information technology has led to changes in the world financial system into an integrated market. The implication of this phenomenon is that the competition is getting fiercer. The restructuring of Indonesian banking is necessary in order to increase efficiency. The direction of banking activities toward electronic banking. The dominance of private banking is bigger and bigger. Merger is likely to happen. Credit allocation need to be scrutinized and directed more on productive activities not for consumtive purposes. Prudential credit policies should be taken in order to reduce bad loans. The banking sector should be sound. Another aspect for improving banking activities is monitoring by Bank Indonesia. Through improving stqf quality and using information technology monitoring and evaliation could be conducted efficiently. Last but not least is the human resource development through education and training. Well trained staff, able to utilized high technology together with high moral, ethic and have futuristic perspective is necessary condition for sound banking.
ANALISIS STRUKTUR DAN KINERJA INDUSTRI BANK SWASTA NASIONAL DI INDONESIA TAHUN 1996 Wihana K. Jaya; Nur Wanto C. N.
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

Deregulasi yang dilakukakan pemerintah pada tahun 1988 berakibat pada munculnya bank-bank baru. Perkembangan paling dinamis terutama diperlihatkan oleh bank swasta nasional. Jika sebelum deregulasi terdapat 66 bank swasta nasional, makapada tahun 1996 terdapat sebanyak 164 bank.Pertumbuhan jumlah bank yang sedemikian pesat tentunya dapat mengakibatkan perubahan struktur pada industri bank tersebut. Tetapi yang patut diberikan perhatian yaitu apakah perubahan struktur tersebut juga mempengaruhi kinerja bank swasta nasional tersebut

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