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Jurnal Ekonomi dan Bisnis

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Published by Universitas Kristen Satya Wacana

ISSN : 19796471 EISSN : 25280147 DOI : -

Core Subject : Economy, Humanities, Art, Social,

Arts Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.

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Articles 8 Documents

Search results for , issue "Vol 18 No 1 (2015)" : 8 Documents clear

Dampak Liberalisasi Perdagangan Terhadap Kinerja Industri Manufaktur di Indonesia (Pendekatan Structure-Conduct-Performance) Hendy Aprilian Hidayat; Alfa Farah
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The influx of imported goods in the domestic market will pressure domestic producers to be more efficient. The more effiecient the domestic firm, the more competitive it becomes. This competitive firm is expected to have opportunities to expand to a larger market. This study analyzed the effect of trade liberalization to industrial performance in Indonesia. This study exploited data at the industry level, ie: 38 industries of three digits International Standard Industrial Classification (ISIC) during 2000-2009. The analysis was conducted within Structure Conduct Performance (SCP) framework. Industrial performance was measured by price-costmargin and trade liberalization was measured by export share and a dummy indicating implementation of Asean Free Trade Area (AFTA). Using the fixed effect model, the result showed weak evidence of the effect of trade liberalization to industrial performance in Indonesia. Dummy AFTA was negative and significant to industrial performance while export share was insignificant. The results might indicate that the adoption of AFTA endangered domestic firms’ performance.

Does IFRS Convergence Promote the Value Relevance of Accounting Information? Ari Budi Kristanto
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai adanya kandungan informasi, relevansi nilai informasi akuntansi dan pertumbuhannya selama proses konvergensi IFRS di Indonesia. Secara khusus penelitian ini dilakukan pada perusahaan perbankan, asuransi dan pembiayaan yang terdaftar di Bursa Efek Indonesia. Kandungan informasi diindikasikan oleh Trading Volume Activity dan Variability of Abnormal Return. Adapun relevansi nilai informasi akuntansi diproksikan oleh koefisien regresi dari fungsi pengaruh informasi akuntansi terhadap harga saham. Hasil penelitian ini menemukan adanya kandungan informasi serta relevansi nilai informasi akuntansi selama periode konvergensi IFRS. Temuan empiris ini menjadi salah satu indikasi adanya manfaat konvergensi IFRS bagi relevansi nilai informasi akuntansi. Berkaitan dengan konvergensi itu sendiri, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi mengalami peningkatan secara bertahap selama periode konvergensi. Relevansi nilai informasi akuntansi ditemukan pada perusahaan dengan rasio saham diperdagangkan yang tinggi serta perusahaan dengan saham yang tidak likuid. Relevansi nilai yang lebih tinggi juga ditemukan pada perusahaan yang terafiliasi dengan perusahaan dari negara yang mengadopsi IFRS.

Eksplorasi dan Perancangan Prototipe Aplikasi Kantor Maya Untuk Meningkatkan Sustainable Competitive Advantage di Perguruan Tinggi Yusepaldo Pasharibu; Hari Sunarto; Agus Sugiarto; Yunita Budi Rahayu Silintowe
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Sustainable competitive advantage for universities could not be separated from the information technology. Actually, some universities have been implemented this information technology, especially virtual office applications. Eventhough, the virtual office applications were implemented, but preliminary research found that those applications used were Online Transaction Processing only, not Online Analytical Processing that can be used to make decision. Based on those explanations, this research had been done to explore and design the virtual office prototype application for universities. Three methods were used to conduct this reseach, which were explorative, validation, and application design. Finally, prototype applications of virtual office dashboard, lecturer dashboard and accreditation dashboard to improve sustainable competitive advantage for universities were presented as this study result.

Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean Yunus Harjito; Fatchan Achyani; Payamta Payamta
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to obtain empirical evidence on the success of e-procurement implementation by the local government, viewed from system and information quality. The implementation success refers to the use and users satisfaction, which contribute to organizations and individuals inside. The research method is quantitative method using questionnaire. The research population is procurement committee in local government, while the sample are the procurement committee members in Surakarta City Government. The data were analyzed using SmartPLS ver.2.0.M3. The results of the statistical analysis show that the system quality does not influence the user satisfaction and use. The information quality has a positive influence to the user satisfaction and actual use. While actual use does not influence the user satisfaction. Moreover, user satisfaction and use also gives a positive influence to the individual impact and the individual impact gives positive impact to the organizational impact.

Investment Opportunity Set (IOS) Berbasis Pertumbuhan Perusahaan dan Kaitannya Dengan Upaya Peningkatan Nilai Perusahaan Eka Handriani; Tjiptowati Endang Irianti
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to develop theoretical approach to complete the conceptual controversy regarding the research results on the investment policy and firm value. This research employs firm value, investment opportunity set (IOS), funding and dividend as variables. Dividends in the research proxied by dividend pay out ratio (DPR), funding proxied by DER and firm value indicated by Tobin’s q, which are mediated by IOS. The sample are taken from 154 manufacturing company financial statements during 2010 to 2012. The data were tested using path analysis. The research found that dividend and funding policy positively influence IOS. Investment opportunity (IOS) positively influences the firm value. IOS was able to mediate the effect of dividends to the firm value, and also the influence of funding decisions to firm value.

Memetakan Perubahan Organisasi Dalam Desain Learning Organization Pada Usaha Kecil Menengah di Kota Malang Sugeng Mulyono; Enlik Kresnaini
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims at analyzing the implementation of learning organization at small and medium enterprises (SMEs); the effects of learning organization on individuals’ ability; the effects of individuals’ ability on SMEs changes; and the effects of learning organization on changes of SMEs. The population of this research is all SMEs located in Malang and the samples are 298 SMEs taken through multi stages sampling. The primary data were collected using a questionare and interviews, whereas the secondary were obtain from relevant documents. The collected data were analyzed using descriptive and structural equational modelling (SEM). The results show that learning organization has a significant positive effect on individuals’ ability; the individuals’ ability has a significant positive effect on changes of SMEs; and learning organization has a significant positive effect on changes of SMEs, as indicated by C.R > 2 and value of P < 0,05.

Pengembangan Komoditas Batik: Determinasi Budaya Ekonomi dan Perubahan Struktur Kebijakan Terhadap Perkembangan Usaha Ekonomi Lokal (Studi Tentang Pengusaha Batik Laweyan Surakarta) Erma Setiawati; Nursiam Nursiam; Zulfikar Zulfikar
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Batik is an Indonesian national culture product that awarded by UNESCO as world cultural heritage. The research takes place in Kampung Batik Laweyan Surakarta which is the oldest and the center of the traditional batik industry in Indonesia. The purpose of this research is 1) to understand the characteristics of economic culture to look at the social culture of Laweyan Batik business, 2) to explain the development of batik trading which is supported by informal economic opportunities, 3) to analyze the changes in political (policy) structure and its anticipating setrategy. This research is a qualitative research using ethnographic approach. The results showed that 1) batik entrepreneurs in Laweyan characterized as bazaar economy culture with reciprocity social relationships, 2) the business relationship is based on trust, 3) government policy on financial assistance for the development of batik Laweyan plays an important role as anticipation to free trade.

Persepsi Generasi Muda Terhadap Profesi Pengrajin Batik Tulis di Purbalingga Suliyanto Suliyanto; Weni Novandari; Sri Murni Setyawati
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The aims of this study were to analyze the perception of young generationto theprofession of batik craftsmen and to analyze the reasons of young generation are reluctant to become batik craftsmen in Purbalingga. The study was conducted in Purbalingga with the younger generation who located in centers of painting batik. The data was collected using in-depth interviews, Focus group discussion (FGD), and questionnaires. The data were analyzed using descriptive statistics and nonparametric statistic analysis of binomial test and Cochran test. Based on the result, it can be concluded that perception of young generation to batik craftmen profession as a job are low income job, requires the soul of art, requires persistence, can be done as a side job, no clear career path, providing the freedom of expression, more flexible compared to other jobs, less prestigious, does not require large capital and income uncertainty. The young generations are not willing to become batik craftsmen because of uncertain income, do not have the taste of art, and do not have enough capital.

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