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INDONESIA
Jurnal Ekonomi
Published by Universitas Tarumanagara
ISSN : 08549842     EISSN : 25804901     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on economics. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Business studies, ethics; Education issues, entrepreneurship, electronic markets; Services, strategic alliances; Microeconomics; Behavioural and health economics; Government regulation, taxation, law issues; Macroeconomics; Financial markets, investment theories, banking; International economics, FDI; Economic development, system dynamics; Environmental studies, urban issues, emerging markets; Empirical studies, quantitative/experimental methods.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 583 Documents
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Faktor-Faktor Yang Mempengaruhi Initial Return Pada Saat IPO Di Bursa Efek Indonesia Periode Tahun 2006-2015 Rini Tri Astuti
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.222

Abstract

The purpose of this empirical study is to analyze the effect of accounting information and non-accounting information to initial return infirm that do Initial Public Offering (IPO) and listing on Indonesia Stock Exchange in 2006-2015. The population in this research are the firms that do Initial Public Offering (IPO) in 2006-2015. With the purposive sampling method from 210 firms, 143 firms meet the criteria of the sample. The result of regression analysis shows that accounting information Return On Asset (ROA) and firm size, and also non-accounting information auditor reputation individually had a significant effect to initial return, while accounting information Earning Per Share (EPS) and financial leverage, and also non-accounting information firm age, underwriter reputation and type of industry had no significant effect on initial return individually.
Eksistensi Gosip Di Media Sosial Dalam Menentukan Return Saham Di Bursa Efek Indonesia Dan Persistensi Pengaruhnya Bersama Hari Bursa Sawidji Widoatmodjo; Halim Putera Siswanto
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.223

Abstract

It is not easy to define whether a stock return is determined by a certain factor or trading days. There was much research evidence that some factors had influenced stock return. There were also, however, many types of research on stock return anomaly providing the facts that stock returns, especially their abnormal returns, were caused by specific trading days, such as week-day effect, January effect, and many others. This research attempts to explore this logic. We tested the impact of gossip that spread out through social media, as a certain factor, and all trading days in a week to a stock return. We used the gossip in social media as the response to the massive use of the internet in stock investment. The existence of the gossip is strengthened by the existence of noise traders. Nowadays, noise traders use the internet, such as mailing lists, message boards, Facebook, and others, which are called social media, as media to spread gossip. This research investigates whether gossips spread through mailing list have a role in mispricing, so then it can be used to determine the stock return. If they have the role, then how long is the persistence? To anticipate the impact of trading days, this research also includes trading days as a control variable. Using a multivariate statistical technique and combined with an event study with five windows (five days before and after a gossip has been posted), this research analyzes the stock return that gets the most gossip posted by investors. The result suggests that the gossip in social media do not show significant influence on the stock return, and automatically no persistence exists. Based on that result, the conclusion is that the gossip in social media can not be used to determine the stock return. The implication is that even social media can facilitate the stock transaction better, the investors in Indonesia Stock Exchange can not exploit the gossip in social media for taking profit through behaving as noise traders.
Pengaruh PAD, DAU, DAK Terhadap IPM Dengan Belanja Modal Sebagai Variabel Intervening (Studi Pada Kabupaten/Kota Di Provinsi Papua Tahun 2009 -2013) Ayu Aldi Raviyanti; Sri Rahayu; Dewa Putra Krishna Mahardika
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.224

Abstract

One way to measure the success or performance of a country or region in the field of human development used the Human Development Index (HDI). Human Development Index (HDI) is a composite index to measure the achievement of human development based on a number of basic components of quality of life. The purpose of this study is to determine how much Local Genuine Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Human Index Development (HDI) and Capital Expenditure in the Regencies/Cities of Papua Province for years 2009-2013, as well as determine the influence of PAD, DAU and DAK to HDI with Capital Expenditure as an intervening variable either simultaneously or partially. The method that is used in this research is panel data regression using Random Effect Model (REM) with research period of the year 2009-2013 using software Eviews 8.0. The total population in this research were 29 regencies/cities. By using purposive sampling, obtained a sample of 24 regencies/cities. The results of this study indicate that PAD, DAU, and DAK jointly is influenced on Human Development Index with Capital Expenditure as an intervening variable. Partially, PAD is influenced positively on HDI through Capital Expenditure, DAU is influenced of positive on HDI through Capital Expenditure, while DAK is not influenced on HDI through Capital Expenditure.
Tingkat Profitabilitas Pembiayaan Mikro dan Metode Economic Value Added: Studi Pada Bank BRI Syariah M Nur Rianto Al Arif; Suci Hanifa
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.225

Abstract

Microfinance is one of the Islamic bank's products for micro, small, and medium enterprises. The aim of this research is to analyze the profitability ratio in microfinance using the economic value-added method. The object of this study is at Bank of BRI Sharia. The result shows that in 2014 had an economic value added  (EVA) of about Rp 327.030.746.600 or about 10,48% from the financing. The EVA's value shows that the microfinance at Bank of BRI Sharia had good enough. The implication of this result is Bank of BRI Sharia should maintain and increase the quality of the financing strategy in microfinance products.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dan Ukuran Dewan Komisaris Terhadap Manajemen Laba Serta Implikasinya Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014 Shierly Pricilia; Liana Susanto
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.226

Abstract

The purpose of this study is to analyze the effect of institutional ownership, managerial ownership, independent commissioner, and board of size on earning management and the implication on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange from 2012 to 2014. This research used the data of manufacturing companies that were selected using the purposive sampling method for a total of 73 data in three years. The statistical method used in this study is multiple regression analysis and simple regression analysis. The data used in this research are secondary data in the form of financial statements published during the observation year. The results of this study showed that earning management is significantly affected by managerial ownership and independent commission. The financial performance showed that significantly affected by earning management
Model Konstruksi Kognitif Metaphora Kewirausahaan: Pendekatan Konseptual Sulastri; Zakaria Wahab; Veronica Varbi
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.227

Abstract

Entrepreneurial knowledge is taxonomic knowledge with complex and extensive metaphors. Its complexity and breadth required constructing simplification to achieve the effectiveness of the cognitive goals that can be guided as a learning outcome. The aim of this research is to produce a conceptual model on the cognitive entrepreneurial knowledge in the learning process in higher education. The cognitive construction model is focused on important variables of entrepreneurship such as (a) opportunities recognition, (b) opportunities exploitation (c) innovation, (d) proactive, and (e) risk-taking as the main construct variable in entrepreneurship. The conceptual study concluded that to do cognitive construction from a learning process, 5 aspects are required: (1) content of what will be interpreted; (2) type of representation that will be reflected and explained; (3) referent, the background of representation of the meaning of content; (4) relatedness, the relationship between content and context and (5) the interaction between content, representation, referent and relatedness in forming intentionality. The cognitive construction process will reach it means if intentionality is formed as the goal of learning activity. The proposition of the knowledge cognitive construction model gives implications on the future empirical studies as a part of taxonomy and the body knowledge of entrepreneurship.
Pelaporan Keuangan Alokasi Dana Desa Sebagai Salah Satu Akuntabilitas Keuangan Desa Siswadi Sululing
Jurnal Ekonomi Vol. 22 No. 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.228

Abstract

This study is entitled: "Financial Reporting Village Fund Allocation as One Financial Accountability Village". The formulation of the problem is "Is the village of Buon Financial Reporting Allocation Independent in 2015 in accordance with decree No. Banggai 5 2015 ?. Researcher using secondary data, financial reports Desa Ban Mandiri allocation of funds for the Fiscal Year 2015. The purpose of short-term studies is to prove whether the allocation of funds financial reporting Desa Ban Mandiri in 2015 in accordance with decree No. Banggai 5 In 2015, the long-term goal of this research is expected to be useful for the development of the science of government accounting, especially financial accounting of the village and as a reference for other researchers who want to examine the same problem. Tests were carried out on the basis of the problem formulation wake theory/concept where the alleged causal relationship of each variable has been identified by a clear conceptual framework. For the purpose of the data, collection variables operationalized research clearly from the variable/dimensions, concepts, indicators, measurement units, and measurement scale. Data used in this study is a type of secondary data that document the financial statements of the allocation of funds Desa Mandiri Buon Fiscal Year 2015. Once the data are collected then performed a descriptive analysis of financial reports village allocation fund has been made with regard to Banggai Regent Regulation No. 5 2015. The results showed that the financial reporting of the village fund allocation by the government village Buon Mandiri in accordance with decree No. Banggai 5 2015.
Kompetensi Mahasiswa Jurusan Akuntansi Dan Kesiapannya Dalam Menghadapi Dunia Kerja Era Masyarakat Ekonomi ASEAN (MEA) Henny Wirianata
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.278

Abstract

The objective of this research is to know accounting students' competencies and their readiness to enter the working environment in ASEAN Economic Community (AEC) era. Accounting students' competency is measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences on accounting students' readiness, while relationship and analysis competency have insignificant influences on accounting students' readiness to enter the working environment in the AEC era.
Analisis Penerapan E-System Perpajakan Pada Wajib Pajak Pribadi Terhadap Pelaksanaan Self-Assessment System Dalam Memenuhi Kewajiban Perpajakan Helen Widjaja; Arthur Jaya Siagian
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.279

Abstract

E-system Modernization taxation is using information technology to the system is expected to facilitate taxpayers to report tax. The use of advanced electronic information in Taxation is expected to improve service to the taxpayer, both in terms of quality and time to be more effective. The objective is to determine the effectiveness of the use of the e-taxation systems in the form of e-registration,e-SPT, e-filing, e-billing affect the fulfilment of tax obligations, personal taxpayers. The research method used in this study is a research approach Explorative. This research was conducted through interviews, observation, and documentation on KPP Pratama Kebayoran Baru Tiga South Jakarta. The results of this study indicate that the e-system on KPP Pratama Kebayoran Baru Tiga effectively and efficiently.
Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi Estralita Trisnawati; Roy Sembel; Juniati Gunawan; Waluyo
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidance of manufacturing industry firms listed on the Indonesia Stock Exchange with machiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

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