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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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AKUNTANSI MANAJEMEN JEPANG: GENKA KIKAKU DAN KAIZEN RA Supriyono
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Metode manajemen biaya yang dlgunakan oleh suatu perusahaan harus bermanfaat untuk pembuatan keputusan, perencanaan dan pengendalian dalam memproduksi produk baru yang sesuai dengan permintaan pembeli, dengan harga rendah, dan juga membantu untuk mengurangi biaya produk yang ada dengan mengeliminasi pemborosan. Untuk mencapai hal ini, perusahaan memerlukan sistem manajemen biaya total (total cost management) yang mencakup penentuan biaya target (target costing) dan penentuan biaya Kaizen (Kaizen costing). Langkah-langkah manajemen biaya total meliputi: (1) rencana produk yang dapat memenuhi permintaan mutu dari para pelanggan, (2) menentukan biaya target sesuai dengan mutu yang diminta para pelanggan dapat dicapai dengan menggunakan cetak biru yang didasarkan pada perekayasaan nilai (value engineering, VE) atau pengurangan biaya dalam arti sempit, dan (3) menentukan proses untuk mencapai biaya target (target cost) dalam kinerja produksi (pengendalian biaya). (Yasuhiro, 1989, hal. 15-16).Tulisan ini bertujuan untuk menjelaskan karakteristik sistem akuntansi manajemen Jepang, khususnya manajemen biaya total. Sistem ini banyak digunakan dalam perusahaan mobil Jepang. Tulisan ini berisi dua pilar utama sistem manajemen biaya total yaitu: (1) "Target costing" adalah sistem untuk mendukung proses pengurangan biaya dalam tahap pengembangan dan perancangan model baru; dan (2) "Kaizen costing," adalah sistem untuk mendukung proses pengurangan biaya dalam tahap pemanufakturan produk yang ada. Sistem akuntansi manajemen berfungsi sangat baik melalul target costing dan Kaizen costing dalam perusahaan mobll Jepang. Kedua sistem Ini memerlukan keterlibatan semua orang dalam organisasi.
TECHNOLOGY TRANSFER; A PROBLEM OF BUYER-SELLER RELATIONSHIPS. Indriyo Gitosudarmo
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Technology transfer can be considered as a transaction between the two nations in the marketing of technology that needs dyadic motluations for relational exchange. Understanding the process of such exchange relationship between the supplier and receiver is of benefit in the situation that should be improved to encourage a better "buyer-seller relationship" between the two nations. This relationship has a strong effect to stimulate the trade through technology transfer between the supplier and recipient country. Marketers who understand that causal interaction and use it in decision-making have powerful ally in their battle for superiority in the market place
ANALISIS PARITAS SUKU BUNGA, STUDI KASUS DI INDONESIA: 1978.1-1991.IV Syafrudin Syafrudin
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Perilaku kurs mata uang mendapat perhatian besar dari para ekonom terutama sejak kembalinya sistem kurs mata uang dunia menjadi sistem kurs mengambang (Flexible Exchange Rate System). Berbagai pendekatan dan teori dikembangkan untuk menjelaskan bagaimana terbentuknya kurs mata uang dan pengaruhnya terhadap perekonomian suatu negara. Pendekatan paling klasik mengenai terbentuknya kurs mata uang dijelaskan melalui teori Paritas Daya Beli (Purchasing Power Parity) di mana kurs mata uang merupakan perbandingan antara tingkat harga di suatu negara dengan negara lainnya. Kritik-kritik dan kelemahan-kelemahan yang terdapat pada teori tersebut mendorong para ekonom untuk mengembangkan pendekatan-pendekatan lain di antaranya melalui pendekatan moneter terhadap kurs mata uang. Melalui pendekatan ini kurs ditentukan oleh keseimbangan permintaan dan penawaran antara dua mata uang. Pendekatan ini juga menjelaskan bagaimana pengaruh variabel-variabel ekonomi seperti penawaran uang, pendapatan nasional, tingkat harga, dan tingkat bunga terhadap terbentuknya kurs mata uang. Artikel ini akan membahas salah satu konsep tentang kurs mata uang yaitu konsep Paritas Suku Bunga (Interest Rate Parity). Konsep ini membantu menjelaskan bagaimana perilaku kurs dan tingkat bunga saling berinteraksi untuk mencapai posisi keseimbangan di pasar valuta asing. Dengan analisis ekonometri melalui pendekatan kointegrasi dan Model Koreksi Kesalahan (Error Correction Model) akan diuji berlaku tidaknya kondisi paritas suku bunga berlaku di Indonesia.
A QUEST FOR MONETARY AND FINANCIAL REFORMS IN INDONESIA Mudrajad Kuncoro
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Indonesia in the 1980s provides an unusual and unique example of substantial, albeit gradual, deregulation and rapid development of a domestic financial system. The monetary and financial reforms were part of larger packages of economic reforms designed to stabilize and restructure the economy.First of all, this paper reviews briefly the framework of financial repression theory. Secondly, It examines the major monetary and financial reforms undertaken by Indonesia during the 1980s. The next section discusses the Indonesian experience in the period financial repression and liberalization. The question may arise: how far the reforms have changed the financial sector. To test whether financial reforms influence the real economy, the last section will investigate the effect of financial liberalization on Inflation and economic growth.The empirical investigations find that the positive relationship between Inflation and economic growth shows an evidence of short-run Phillips curve in Indonesia. The short-run Phillips curve is typical of a modified Phillips curve with the credit-availability effect added. The study also Indicates that the financial deregulation, triggering a period of positive real interest rates, has statistically affect the economic growth profoundly. Yet, the real deposit rates of interest does not Influence the growth of real GDP significantly.
TINJAUAN BUKU: PROSPEK OTONOMI DAERAH DAN PEREKONOMIAN INDONESIA PASCA KRISIS EKONOMI Puthut Indroyono
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 2 (2001): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Sejak Januari 2001, ekonomi Indonesia memasuki era baru yang disebut Era Otonomi Daerah, mengacu pada penerbitan 2 undang-undang yaitu UU No. 22/1999 tentang Pemerintahan Daerah dan UU No. 25/1999 tentang Perimbangan Keuangan Antara Pusat dan Daerah. Dalam rangka “pengecekan lapangan” prospek pelaksanaan ke-2 UU tersebut telah terbit buku hasil penelitian “Prospek Otonomi Daerah dan Perekonomian Indonesia Pasca Krisis Ekonomi” (Januari 2001).
BENCHMARKING Eduardus Tandelilin
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 2 (1997): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This article aims to develop an integral summary of the present status of the model ("philosophy") of benchmarking. It includes the presentation of different bencmarking definitions, different benchmarking processes, preconditions for benchmarkig, and finally, to propose an alternative benchmarking model, processes of how to accomplish continuous improvement would be performed.
PROPOSED CONCEPTUAL FRAMEWORK OF INVENTORY MANAGEMENT USING THE JUST-IN-TIME (JIT) PHILOSOPHY Eduardus Tandelilin
Journal of Indonesian Economy and Business (JIEB) Vol 11, No 1 (1996): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The effectiveness of the proposed JIT inventory management model, while conceptually developed based on previous case studies, depends largely to both internal and external support mechanisms of the organization. While the JIT philosophy has manifested remarkable contributions to productivity and efficiency in the developed countries, much has yet to be gained from it in the developing countries. Some problems can confound the adoption and implementation of JIT in the third world.Sector, as in the case of Tanzania (Msimangin, 1993): financial constraints, inadequate supply of inputs required for the production mills to operate near capacity, international delivery delays, an inadequate transportation infrastructure, and unreliable product demand forecasts. These problems are also present in the Philippines. Zamora (1989) identified several additional problems encountered in the implementation of JIT components in the Philippine setting: resistance to change, socio-cultural barriers, and lack of training, The success of any model or framework using the JIT philosophy must address these prob- j lems firmly. As in other cases, the successfti implementation of the proposed inventory management framework using the JIT philosophy could be achieved if existing local conditions aw considered to suit the requirements of the model] Flexibility of model adoption is therefore necessary.Further, it is recommended that the proposed model be practically applied in applicable situations and empirical informal be obtained to improve the framework. In this sense, the proposed model will be tested as to its practical usefulness apart from being conceptual.
ANALYSIS OF THE USE OF ACCOUNTING PRODUCT COSTS IN OLIGOPOLISTIC PRICING DECISION Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 3 (1997): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Makalah ini menganalisis masalah proses penentuan harga oleh manajerdalam pasar oligopolistik. Literatur ekonomi memberikan pendekatan penentuan harga berdasarkan analisis terhadap biaya marginal dan penghasilan marginal (marginal cost and marginal revenue analysis), sementara bukti empirik menunjukkan bahwa manajer cenderung menggunakan pendekatan akuntansi (Govindarajan dan Anthony 1980), i.e., biaya variabel dan biaya penuh (variabel dan full costing). Analisis terhadap informasi sebagai proksi untuk marginal cost dalam proses heuristic penentuan harga. Makalah ini mengembangkan analisis mengenai penggunaan informasi biaya produksi akuntansi telah diteliti dalam struktur pasar monopoli (Lere 1983 dan 1986), dan struktur pasar oligopoli (Dorward 1986). Perbedaan makalah ini dengan makalah Dorward adalah bahwa makalah ini menganalisis proses penentuan harga dengan menggunakan Bertrand's model, sementara Dorward menggunakan Cournout's model Hasil analisis makalah ini menunjukkan bahwa Bertrand's model memberikan hasil yang sama dengan Cournot's model, tetapi Bertrand's model lebih menunjukkan kompleksitas proses penentuan harga dalam dalam pasar oligopoli yang lebih tinggi dibanding dengan proses penentuan harga pada pasar monopoli. Dalam pasar oligopoli manajer tidak cukup hanya memperhatikan fungsi perntintaan dan biayanya sendiri tetapi harus juga memperhatikan fungsi permintaan dan biaya kompetitor, dan aksi dan reaksi kompetitor.
KAJIAN MENGENAI PENGARUH PENANAMAN MODAL ASING LANGSUNG TERHADAP PERTUMBUHAN EKONOMI DAN TABUNGAN DOMESTIK INDONESIA TAHUN 1969-1994 Basuki Soelistyo
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 2 (1997): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The objectives of mis study are: (1). to identify factors affecting the foreign direct investment (FD1) inflows into Indonesia; (2). to analyze the effects of FDI on the Indonesian economic growth (GR); and (3). to analyze the effects of the FDI on the Indonesian domestic saving (SA V). The research used time series data for 27years, from 1969 to 1994.The study used two models: (1). linear multiple regression model, and (2). a simultaneous equation system model using two equations: growth and savings equationThe estimation was completed with test of classical asumptions, test for parameter stability, test for functional form and the Granger Causality Test As a result, the effects of per capita gross domestic product (GDPN), the share of manufacturing industry in Indonesian gross domestic product (SHARE), the availability of infrastructures (INF), economic growth (GR), the availability ofstalled labor (EDLAB), the exchange rate (IEXQ, and the tax incentive (TAX) on the FDI inflows into Indonesia was positive, but the effect ofInternational interest rates (LIBOR) on the FDI inflows into Indonesia was negative. The effects of foreign aid (AID), FDI, and the growth of labor force (CLF) on GR were positive. The effects of SA V and export performance (CX) on growth were insignificant The effects of AID, FDICX, and GDPN on SA V was positive, but the effect of GR on SAV was insignificant. According to the related criteria, the models formulated above are statistically good predictors. Based on the Granger Causality test, the GR and theSAV were independent The Indonesian economic growth is driven more by FDI and AID compared to domestic savings; and the economic growth is more absorbed into consumption activities compared to savings activities.
KAUSALITAS ANTARA EKSPOR DAN PERTUMBUHAN EKONOMI Aliman Aliman; A. Budi Purnomo
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 2 (2001): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The debate about the role of exports in the development of economic theory has emerged since the 1950s. In the macroeconomic theory, the relationships between export and economic growth and / or national income is an identity because export is a part of national income, but in development economics, heavily concern over matters wether export make prosperity (wealth) or suffering to a nation. Jung and Marshall (1985) examine four viewpoints characterize equally plausible hypothesis of relationships between export and economic growth: (1) export-led growth hypothesis, (2) internally generated export hypothesis, (3) export-reducing growth hypothesis and (4) growth-reducing export hypothesis. The empirical result using real national income and real export data over 1969–1997 suggests that error correction causality tests show bidirectional pattern, but according to the value of error correction term, adjustment coefficient reaction, Granger-causality test (1969) and final prediction error (FPE) show unidirectional causality from real national income to real export. Thus, over the period 1969-1997, Indonesia supported internally generated export hypothesis.

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