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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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PUBLIC FINANCIAL MANAGEMENT AND CORRUPTION IN INDONESIA: A PANEL COINTEGRATION AND CAUSALITY ANALYSIS Sugeng Triwibowo
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 3 (2019): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.50719

Abstract

Introduction/Main Objectives: This paper aims to examine the relationship between the quality of public financial management and corruption in Indonesia. Background Problems: Despite the impressive progress on the quality of public financial management (PFM) after the financial reforms, Indonesia is still struggling to combat corruption. This raises the question of the effectiveness of the public financial reforms that have been carried out in support of the eradication of corruption. Novelty: This study found empirical evidence of a significant long-run and causal relationship between the quality of public financial management and corruption. Research Methods: This study employs panel cointegration and causality analysis with panel data on the Corruption Perception Index (CPI) and audit opinions for the period from 2006 to 2017. Findings/Results: This study found empirical evidence of the existence of a long-run relationship between the quality of public financial management and corruption and can verify the significant causal relationship between them. In the long run, sound public financial management could significantly encourage clean government. Conclusion: The Government of Indonesia (GoI) should continue its commitment to improve the management of public finances. Meanwhile, the Audit Board of Indonesia (ABI) is expected to strengthen its role to prevent and detect corruption, and to continuously enhance its methods and capacity to improve the execution of its duties and authority.
CONSUMER PREFERENCES FOR INDONESIAN FOOD Hani Ernawati; Dodik Prakoso
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 3 (2019): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.52637

Abstract

Introduction/Main Objectives: Food industries have been growing fast in Indonesia for recent decade, so it is necessary for food companies to understand Indonesian consumer attitudes and examine how Indonesian consumption behavior may change in consuming food. Background Problems: The development of society, with the concept of modernization at this time, encourages the interest people have for consuming food from other countries, so that Indonesian food is increasingly being displaced in its own country. Novelty: The results of this study provide a method for evaluating the combination of different attributes for food combinations, which can be used as a reference for selling food. Research Methods: This research used a conjoint analysis to explore consumers’ preferences for different cuisines, especially Indonesian cuisine. Findings/Results: Compared with previous studies, the origin of food is an important food attribute, whilst “western food” is the preferred type of food. Conclusion: Western food being the most preferred type of food, followed by Indonesian food, a crispy and salty taste, fresh food is preferred, as is food at a cheap price. Price was the most important attribute.
DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE Amanda Acintya
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.53119

Abstract

Introduction/Main Objectives: Management accounting practices (MAPs) have long been recognized as a subject of interest with regards to business performance, including for Micro Small Medium Enterprises (MSMEs). Despite the significant role of this sector in emerging countries, there is a dearth of research into the practical implementation of MAPs. Background Problems: The purpose of this paper is to gain a general understanding of whether modern and traditional MAPs, in the MSMEs’ context, are on an equal footing in terms of usage and perceived importance. We adopt the IFAC’s management accounting (MA) evolution model to structure this research. Novelty: This study contributes by tracing the adoption of MAPs as an indicator of the MSMEs’ need for MA information. Within an academic and regulatory framework, this study is believed to provide an important contribution for academicians, practitioners and the government. Research Methods: We conducted an attended survey of 34 MSMEs around Yogyakarta and used the simple yet meaningful statistical technique of descriptive analytics. Findings/Results: The findings indicate that traditional MAPs (the ones in IFAC stages 1 and 2) were found to be marginally better implemented than the modern MAPs (IFAC stages 3 and 4). We compute the difference of two proxies: extent of implementation (EI) and perceived importance (PI) as an indicator of the gap in their operationalization. We found that as the IFAC stage moves along to the modern MAPs spectrum, the average difference between EI-PI also moves up accordingly. Conclusion: Hence, despite the better implementation of traditional MAPs among the MSMEs, it does not eliminate the opportunity for the increasing usage of modern MAPs in the future.
THE INFLUENCE OF TAX EDUCATION DURING HIGHER EDUCATION ON TAX KNOWLEDGE AND ITS EFFECT ON PERSONAL TAX COMPLIANCE Dedi Kurniawan
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54292

Abstract

Introduction/Main Objectives: This study has three objectives. First, to analyze whether tax education during higher education influences individual tax compliance through increased knowledge about taxation. Second, to explore the implementation of tax education in universities. Third, to identify the cooperation between universities and the Directorate General of Taxation in order to improve individuals’ tax compliance. The research method used in this study is a mixed-method. Background Problems: In previous studies the educational variables have been measured from the level of the education of the respondents (diploma, undergraduate, and postgraduate), not on the application of courses in tertiary institutions, so that they do not reflect if the respondents received any tax education. Research Method: The approach used in this mixed-method is a convergent parallel one. In a parallel convergent approach, the author collects each item of quantitative and qualitative data simultaneously, and then the data are analyzed. Findings/Results: The results of a survey of 100 students who regularly attend night classes held at the Politeknik Negeri Batam (Polibatam), who have fulfilled the requirements to be taxpayers, indicate that tax education has a significant effect on tax compliance. Then, the indirect effect of tax education through tax knowledge also significantly influences tax compliance. The results of quantitative research are also supported by the results of interviews with two students, two tax lecturers, and one employee of the Directorate General of Taxation. Conclusion: The results of this study are also in line with the social learning theory, where the environment influences cognition and behavior. From the theory, it can be concluded that tax education can increase tax knowledge and influence taxpayers’ compliance behavior.
Bringing Virtual Communities into a Marketing Strategy to Create Purchase Intentions in the Social Media Era Risca Fitri Ayuni
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.53261

Abstract

Introduction/main objectives: A virtual community is a new form of social interaction that provides an alternative way for connectivity and creativity. As the most favorite platform, social networking site is one of marketing objectives and strategies for global brands. The purpose of this study is to examine the antecedents (social eWOM, image, and trust) and consequences (purchase intention) of eWOM’s adoption. Background problem: Today, taking part in virtual communities is a must. People with the same interests share their experiences and become trustworthy referees for others. Understanding the effect virtual communities can have will help companies to expand their markets. Novelty: Social eWOM has a great impact, but no prior studies have examined the effect of social eWOM or a virtual community on image, trust, eWOM‘s adoption and purchase intentions, this study would be the first study that provides a comprehensive model using recent issues. Research methods: Purposive sampling was used to recruit 240 active participants in virtual communities in Indonesia. To collect the data, spreading questionnaire was conducted. SPSS and PLS 3 were used to analyze the data. Findings: The findings proved the relationship among social eWOM, image and trust. It also revealed that eWOM’s adoption affected purchase intentions. Surprisingly, image has no statistically significant effect on eWOM’s adoption. Conclusion: Well-managed social eWOM creates a better image, and increases trust, and eWOM’s adoption leads to an increase in the purchase intention. This study offers managerial insights to manage social eWOM from any virtual communities, to improve their image and trust. Finally, managers should maintain positive reviews, as this will also create an intention to purchase. 
Team Monitoring, Does it Matter for Team Performance? Moderating role of Team Monitoring on Team Psychological Safety and Team Learning Tarman Budianto; Ely Susanto; Sari Sitalaksmi; Gugup Kismono
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54522

Abstract

Introduction: The use of work teams is a strategy that allows organizations to move faster and more proactively. Team performance is an interesting issue that needs to be studied more extensively. Background Problems: Team psychological safety and team learning have a positive effect on team performance. But in some of the literature, psychological safety has also been shown to have a negative impact on teams when team monitoring is low. This research was conducted to investigate the moderation role of team monitoring and the influence of team learning and team psychological safety on team performance.  Novelty: This research contributes new insights related with team monitoring and its interaction to team learning and team psychological safety on team performance. Team psychological safety has been proven to be able to directly influence team performance indirectly through team learning, but we tested the two separately. Research Methods: This study involved 215 respondents who joined 38 teams. The collected data were analyzed using a regression analysis and bootstrap techniques. Findings: Team monitoring has been shown to have a moderate role in influencing team learning on team performance, but it has not been proven to influence team psychological safety on team performance. The learning and psychological safety of each team proved to have a direct effect on team performance. Conclusion: This paper can guide managers since, at a certain level team monitoring can improve team performance, but too much team monitoring actually has no effect on team performance. Managers need to consider team monitoring policies carefully, to optimizing team performance by managing team learning and building team psychological safety.
Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance? Laili Latifah Puspitasari; Wuri Handayani
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54574

Abstract

Introduction: This study aims to explore the relationship between the characteristics of an internal audit (IA) and a compliance function (CF) toward sharia compliance. Background Problems: The Sharia Supervisory Board (SSB), which is supposed to guarantee sharia compliance in Islamic banking, does not function properly. Consequently, the SSB delegates this supervision to the banks’ employees, so the compliance function and internal audit become common practices used to address any issues. Novelty: The majority of previous studies have examined the role/characteristics of the SSB in sharia compliance. On the other hand, few studies have examined the role/characteristics of IA and CF in sharia compliance. Therefore, this study was conducted to examine the characteristics of IA and CF toward sharia compliance. Research Method: The study utilized the seven Islamic banks in Indonesia which published their annual reports for the period from 2011 to 2018 as its research sample. The analysis technique used in this study is a multiple regression analysis. Results: The results indicated that IA and CF competencies had a positive effect toward the sharia compliance of Islamic banks in Indonesia. Conclusion: It is necessary to enhance the competencies of IA and CF staff through improving their professional qualifications, such as through education programs, certification and relevant training on the scope of sharia supervision. Such actions need to be done to support IA and CF staff in performing the comprehensive supervision of sharia compliance.
A Charismatic Relationship: How a Kyai’s Charismatic Leadership and Society’s Compliance are Constructed? Abdul Karim; Halim Purnomo; Fikriyah Fikriyah; Endah Nurhawaeny Kardiyati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54705

Abstract

Main Objectives: This study emphasizes the authority of a Kyai lies in the integration between the charismatic leadership and society’s compliance. The background problem of this study is whether charisma is fundamentally a result of the attributes of a leader, the situational circumstance, or a process of interaction between the leader and society? The novelty of this research is the concept of how a leader becomes charismatic and subordinates other people’s perceptions & compliance. The research method for this study is a quantitative method, with two variables and it is strengthened by a qualitative method with one variable. Qualitatively, the data about the charisma of leaders are collected through interviews, and it was then analyzed by screening, display, and interpretation. Quantitatively, the data about perception & the impact of a leader’s charisma are collected by use of a questionnaire, after the data passed the tests of validity, normality, linearity, percentage formula, average formula and then analyzed as well as hypothesis testing by a simple regression formula to determine the level of influence. The findings of this study are: (1) the seven efforts of a charismatic leader namely glory, blessings, confidence, obedience to the God, efficacy, having influence, and the ability to predict the future, (2) the society’s perception of the charisma of leaders is average and tends to be poor and (3) the impact of the leader’s charisma on society is only 19.9%, which shows it has a poor influence. Conclusion: The data agreed with the meaning of the term charismatic relationship. The implication of the results of this study is that society’s compliance with its leaders’ wishes is very dependent on the perception or relationship between them.
The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions Florencia Pangestu; Dian Kartika Rahajeng
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.55010

Abstract

Introduction/Main Objectives: Whistleblowing decisions are one of the keys in fraud detection. Considering the rise of fraud cases in organizations, this individual action has a significant impact on organizational performance. Therefore, it is necessary to examine factors that influence the whistleblowing decisions of individuals. Background Problems: This study examines the effect of power distance, moral intensity, and professional commitment on the whistleblowing decision of undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM).Novelty: The novelty of our research is we are filling the gap in previous studies by using students as the population; most studies use employees (such as auditors) as the main population. We use students because they form the next fraud-fighting generation to enter the working environment. Therefore, their understanding and perceptions of whistle blowing activities are crucial. This research is considered to be the first micro-level analysis research in the areas. Research Methods: We adopted the survey method and analyzed it using a regression. We use purposive sampling on 189 undergraduate students from the accounting department. Findings/Results: Our findings indicate that power distance, moral intensity, and professional commitment simultaneously affect accounting students’ whistleblowing decisions. Power distance had a negative and significant effect, meanwhile professional commitment had a positive and significant effect and there was no significant effect of moral intensity toward the whistleblowing. Conclusion: Having professional commitment is essential for whistleblowing decision-making. It needs individual awareness and professional ethics, as well as improvements to people’s morals and values.
Blue-Collar Workers Entrepreneurial Intentions and The Extended Theory of Reasoned Action: Incorporating SEM and Person-Item Map Analysis Hermansyah Andi Wibowo; Nurul Indarti
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 3 (2020): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.52046

Abstract

Introduction/Main Objectives: Blue-collar workers face major threats related to the development and application of Industry 4.0. Unfortunately, research on how they deal with this situation is scarce in the behavioral science literature. In this study, we attempt to fill this gap by emphasizing a methodological aspect of combining structural equation modeling (SEM) and person-item map analysis to the extended model of the theory of reasoned action. Novelty and Methods: We offer the notion of combining SEM and Rasch model analysis to explain the extended of theory of reasoned action. The respondents were blue-collar workers from Indonesia who have not yet started a business. Finding/Results: In line with our goal of applying intersubjective certification to the extended theory of reasoned action (TRA) model in the context of blue-collar workers, our results suggest that religiosity affects entrepreneurial intentions, both directly and indirectly, through attitude. The subjective norms have also been shown to influence the intention of blue-collar workers to become entrepreneurs. The extended TRA model has been proven empirically to have good predictive power, with a total effect of 83%. Conclusion: Regarding the sample issue, the person-item map is excellent for explaining our SEM-based findings. The idea of combining the Rasch model property, which is a persons-items map, requires more empirical support to promote its ability to illuminate SEM-based research explanations.

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