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INDONESIA
Indonesian Journal of Economics and Bussiness
ISSN : 2089919X     EISSN : -     DOI : -
Core Subject : Economy,
Indonesian Journal of Economics and Business (IJEB) adalah Jurnal Ilmiah yang diterbitkan tiga kali dalam satu tahun (April, Agustus, Desember). Indonesian Journal of Economics and Business menerbitkan tulisan hasil penelitian asli yang berhubungan dengan penelitian dalam bidang ekonomi dan bisnis, meliputi cakupan topik tulisan yang luas dalam bidang pengetahuan: ekonomi, manajemen dan bisnis.
Arjuna Subject : -
Articles 48 Documents
ANALISIS SEKTOR UNGGULAN SEKTORAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN SEKTOR EKONOMI DAERAH: PENDEKATAN INPUT-OUTPUT INTERREGIONAL SUMATERA BARAT, RIAU DAN JAMBI Lukman Lukman
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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The objectivity of this research is to examine and analyze: The structure of economy, regional economic of dominant sector, economic sectors are effect on the growth of regional economy and the impact on the growth of leading sectors in West Sumatra, Riau and Jambi. This research uses descriptive quantitative approach to the nature of the explanatory method of verification and used secondary data. The sectors studied were: 1) Economic Structure of the demand and supply, structure of output, structure of value added, structure of final demand (household consumption, government consumption, fixed capital formation, stock changes and exports) and Trade Structure. 2) The leading sector are: Share of output, Share of GDP, Power of distribution and degree of sensitivity, multiplier value of output, gross of value added, and labor and share of export. 3) The effect of economic sectors of regional economic growth (GDP). From government investment, private investment, employment, exports, imports, forward linkages, backward linkages, value added and value-added output.This result shows that 1) Structure of economic of the West Sumatera province is the largest based on the demand and supply of output, gross of value added and employment, another provinces are Riau and Jambi. The main structure of economic Sumatera are: food industry, beverages, and tobacco, trade, construction, other services and goods paper & printing industry. The province of Riau: hotels and restaurants, air transport, trade, other services, and livestock. The province of Jambi: coal mining, metal ore, and other excavations, food industry, beverages and tobacco, trade, construction, and land transportation. 2) The leading sector of West Sumatra in 2000 were: trade, textile industry, leather goods and footwear, other services, food industry, beverages and tobacco, rice, buildings and land transportation sector. In the 2005, trade, food industry, beverages and tobacco, services, rice, plantation sector, construction sector and land transport sector. The leading sector of Riau in 2000: oil, gas and geothermal energy, petroleum refining, transportation equipment industry, machinery and equipment, trade, plantation crops and buildings. Year 2005 plantation crops, food industry, beverages & tobacco, paper and printed material industry, commerce, fisheries, mining, oil, gas and geothermal energy, and buildings. The leading sector of Jambi in 2000: the plantation, oil, gas and geothermal energy, industry and products of wood and forest products, trade and land transportation. In the 2005, trade, plantation, food industry, beverages and tobacco, oil, gas and geothermal. 3) In West Sumatra variables, exports, imports, employment, forward linkage, backward linkages, the impact of output and gross value added impact positively on economic growth (GDP), West Sumatra. The province of Riau and Jambi, all variables are positive effect on regional economic growth (GDP) in the province.
KEPEMIMPINAN KEPALA SEKOLAH PENGARUHNYA TERHADAP KOMPETENSI, MOTIVASI, DAN KEPUASAN KERJA GURU SERTA IMPLIKASINYA TERHADAP KINERJA GURU (Penelitian pada Sekolah Menengah Kejuruan di Jawa Barat) A. Jajang W. Mahri
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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The problem in this study is that the vocational teachers in Indonesia have not been able to demonstrate the adequate work performance.  The phenomenon of high and low performance of teachers depends on variables that affect it, such as teacher competence, work motivation and job satisfaction, all of which are driven by the variable of principal’s leadership.  This study used survey approach with the type of explanation verification research on 366 teachers.  Data analysis and interpretation of the results used descriptive analysis and verification (SEM).  Results show that the principal’s leadership has a direct impact on teacher competence, work motivation of teachers, and teacher job satisfaction. However, the principal’s leadership does not imply directly to the performance of teachers, but through teacher competence, work motivation, and job satisfaction. In this way, the principal’s leadership may act more as a driver or enabler that allows an increase in competence, motivation and job satisfaction of teachers so that in turn it would improve teacher the performance.
PENGARUH PEMIMPIN PENGETAHUAN TERHADAP ORGANISASI PEMBELAJARAN DAN MANAJEMEN PENGETAHUAN SERTA IMPLIKASINYA TERHADAP KINERJA TIM PEKERJA PENGETAHUAN (K-WORKERS) PADA INSTANSI KEUANGAN Muhammad Ichsan
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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Penelitian ini dilakukan untuk mengetahui bagaimana; pemimpin pengetahuan, organisasi pembelajaran, manajemen pengetahuan, dan kinerja tim pekerja pengetahuan, serta menganalisis pengaruh pemimpin pengetahuan terhadap organisasi pembelajaran dan manajemen pengetahuan, serta implikasinya terhadap kinerja tim pekerja pengetahuan pada instansi keuangan di Sulawesi.Penelitian ini menggunakan pendekatan ilmu Manajemen Sumberdaya Manusia dan Perilaku Organisasi. Jenis penelitian adalah descriptive dan verificative dengan metode penelitian descriptive dan Explanatory Survey. Data penelitian diperoleh melalui kuesioner, wawancara dan observasi lapangan. Metode penarikan sampel dalam penelitian ini dilakukan dengan menggunakan metode Stratified Proportional Random Sampling. Sampel penelitian ini adalah tim pada instansi keuangan di Sulawesi. Analisis data yang digunakan adalah analisis deskriptif dan analisis structural equation modeling (SEM)Hasil penelitian ini menunjukkan bahwa: indikator-indikator dari pemimpin pengetahuan, organisasi pembelajaran, manajemen pengetahuan dan kinerja tim pekerja pengetahuan umumnya dinilai rendah dan kurang baik oleh para pekerja pengetahuan yang bermakna bahwa variabel-variabel penelitian kurang berjalan dengan baik pada instansi keuangan di Sulawesi. Hasil pengujian statistik diketahui pemimpin pengetahuan mempunyai pengaruh terhadap organisasi pembelajaran dan manajemen pengetahuan. Pemimpin pengetahuan berpengaruh terhadap kinerja tim pekerja pengetahuan. Organisasi pembelajaran berpengaruh terhadap manajemen pengetahuan. Sedangkan manajemen pengetahuan pengaruhnya tidak signifikan terhadap kinerja tim pekerja pengetahuan pada instansi keuangan di Sulawesi.
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE DAN PENGALAMAN AUDIT TERHADAP INDEPENDENSI AKUNTAN PUBLIK SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Sasa S. Suratman
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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This study aims to examine: (1) The relationship between the size of public accountant firm, audit fees and audit experience, (2) The effect of size of public accountant firm, audit fees and audit experience to the independence of public accountants and their impact on audit quality.This study uses a survey of 104 public accountant firms registered with Bapepam-LK as the unit of analysis, while the unit of observation is a partner or a manager or a senior auditor. This type of data is primary data collected by questionnaire. Testing the hypothesis by using Structural Equation Model (SEM).These results indicate that: (1) There is a relationship between the size of public accountant firm, audit fees, and audit experience, (2) the size of public accountant firm, audit fees and audit experience affect the independence of public accountants either simultaneously or partially , and (3) the size of public accountant firm, audit fees, audit experience, and independence of public accountants effect on audit quality either simultaneously or partially.
PERAN MODAL MANUSIA, STRUKTURAL, DAN PELANGGAN DALAM MENINGKATKAN KEUNGGULAN BERSAING SERTA IMPLIKASINYA TERHADAP KINERJA ORGANISASI (Studi Pada Perusahaan Manufaktur Skala Menengah dan Besar di Provinsi Sulawesi Tengah) Bakri Hasanuddin
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Human capital, structural, and customer are important factor in building competitive advantage and organizational performance. These capital will create wealth or value of the company. It needs therefore to pay attention especially in manufacturing companies in order to survive in the long term. It is not yet known, the description of human capital, structural and customer as well as their role in improving competitive advantage, and their implication on organizational performance, especially in medium and large scale of manufacturing companies in Central Sulawesi Province. The purpose of this study was to examine the condition of human capital, structural, and customer as well as competitive advantage and organizational performance in manufacturing firms in Central Sulawesi. And then, to test the model of these capital role both simultaneous and partially on competitive advantage and organizational performance.The research was conducted using survey method explanatory. The population of companies of medium and large scale manufacturing in Central Sulawesi is represented by one individual owners, CEO, or employees which representative of the business organizatation as respondent. The model effect was analyzed by using the Partial Least Square (PLS).The model result has a high suitability in explaining the relationship between variables. The results indicate that Human Capital, Structural Capital and Customer Capital simultaneous influence of Competitive Advantage and Organizational Performance. Partially, only the Human Capital and Structural Capital is significant both to the Competitive Advantage and Organizational Performance. In this case the Human Capital is more dominant influence on both  competitive advantage and Organizational Performance. The results showed that Customer Capital has no significant effect both for Competitive Advantage and for Organizational Performance.
PENGARUH RISIKO, INTERNAL AUDITING, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN TINGKAT SUKU BUNGA TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA BUMN YANG TELAH MENCATATKAN SAHAMNYA DI BURSA EFEK INDONESIA) A. Yaniarsyah Hasan
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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This study consists of 2 (two) research, namely: (1) Research that aims to see the Influence of risk, Internal Auditing, Good Corporate Governance (GCG), Firm Size (Size) and Interest Rates (SBI) on the performance of companies with profit margins and stock return proxy in relation to preparing an appropriate strategy to achieve performance the company planned, (2) This study aimed to see the market reaction in the form of share price at the time of the announcement of the annual report together with the Revenue Budget and Work Plan (RKAP).  Research on variables that affect firm performance variable aims to find those variables that affect the company's performance so the company can prepare appropriate strategies to achieve corporate performance is planned. Research about the market reaction upon announcement of the annual report aimed to see how the market perception was reflected in the stock price at the time of the announcement of the annual report. The announcement of the annual report is an event awaited by the markets as describe inside in the agenda: accountability for managing the company's management, the uses of profit sharing included dividend policy and RKAP Both studies use survey methods and analysis unit of 15 (fifteen) BUMN (which are listed on the Indonesia Stock Exchange), which became the unit as well as analysis of secondary data obtained from Indonesia Stock Exchange (IDX), Bank Indonesia, Indonesian Institute for Corporate Governance and others sources of data. This study uses Econometric Model with statistical techniques multiple regression to see the influence of risk, Internal Auditing, GCG, Size and interest rates variable on the performance of the company, to research on market reactions using Event Study.  The Conclusion of this research and discussion after the test is as follows: Firm performance is influenced by risk and interest rates. GCG effect on stock returns and the GCG implementation has yet reached the trustworthy level.Internal Auditing affected the profit margin and Implementation of Internal Auditing have yet  to  include the entire program to be implemented. Firm Size does not influence the performance of the company Market reaction occurred in the form of rising stock prices during the announcement of the annual report and RKAP.
Perubahan Struktur Perekonomian dan Pertumbuhan Ekonomi Wilayah (Economy Structural Change and Regional Economic Growth) Bagdja Muljaridadi
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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The main objective of this paper is to prove that in order to the economic growth is always accompanied by a economy structural change, and then demonstrate the role of inter-provincial trade to economic growth of indonesian provinces. Landscape analysis and LeMasne index are used as primary tools for identifying the economy structural change of the provincial level, while the panel data regression is used as a tool to measure the effect of inter-provincial trade to economic growth.Using IRIO table 2000 and 2005, the study result that over a five years turned out that there are structural change in each province with the different level. The provinces with the economic growth rate is quite advanced  such as Riau, North Sumatera, and South Sumatera  have more structural change – which is characterized by a relatively larger LeMasne Index – in contrast to provinces such as Lampung and Jambi, have small LeMasne index. For a longer period, using the IRIO table 1985-2005, regression analysis shown that one major sources of economic growth in the provinces if Indonesia are inter-regional trade – as well as physical and human capital. This study prove that endogenous growth theory can be applied for cases of regional economic growth in Indonesia.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, PENYELESAIAN TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DAN IMPLIKASINYA TERHADAP PENERAPAN PRINSIP-PRINSIP TATA KELOLA PEMERINTAHAN Diana Sari
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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The governmental obligation to promote the public interest through the implementation Good Government Governance or in other word a central issue presented by the government assuring that the government through her civil servants to represent and respond the interest of the citizenry. But there are many aspect of the civil servant that make it difficult to attain satisfactory level of Good Government Governance that could be proved by results of BPK RI audit on  local government financial statement. This fact finding must be improved continuously.The research was aim to test and to analyze the influence of the government internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and its implications on Good Government Governance principles. The research was an explanatory research. The respondent of the research was a local government consist of Regional Governments, regencies and cities in West Java and Banten Province. The data was collected using questionnaire and interview technique follow by using descriptive analysis and path analysis.            The result of the research show that: (1) government internal control system, the implementation of government accounting standard, and completion of the audit findings have positive influences towards the quality of local government financial statements; (2) government internal control system, the implementation of government accounting standards, completion of the audit findings and the quality of local government financial statements have positive influences on implementation of the Good Government Governance.
THE INFLUENCE OF TAX EXAMINER COMPETENCE AND ETHICS AGAINST THE COMPLAINCE OF TAX EXAMINATION PROCEDURES AND THE IMPLICATION ON ACCEPTABILITY OF TAX AUDIT REPORT (An Empirical Study on Regional Office Directorate General in East Java After of The Heru Tjaraka
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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This dissertation analyzing the competence and ethics of tax examiner on his compliance with tax audit procedures and their implication on the acceptability of the audit report. As such, it takes an empirical research at take place the Regional Tax Office of East Java Post Organizational Reform.As this study employs a qualitative approach, analyses and measurements are focused on the values of the answers according to the Likert scale with regard to questionaires made by respondents. By employing the random sample formula, some of 197 respondents are selected from employees of that Regional Office.  This research demonstrates that there is a significant influence whether partially or simultaneously made by the competence of examiner and ethics on the compliance with audit procedures in that Region. In addition, the competence of examiner, ethics and his compliance with the audit procedures also partially and simultaneously influence significantly on the acceptability of the audit report.
ANALISIS PEMBANGUNAN SUMBER DAYA MANUSIA DAN PERTUMBUHAN EKONOMI : STUDI PENGARUH INVESTASI, TENAGA KERJA, RATA-RATA LAMA SEKOLAH, DAN PENGELUARAN PEMERINTAH UNTUK PENDIDIKAN TERHADAP PERTUMBUHAN EKONOMI PROVINSI - PROVINSI DI INDONESIA PERIODE 1 Tete Saepudin
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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This research  purpose  main to knowing and analyzing ; influence  of invesment (capital) growth, labor skills growth, labor unskills growth, education attainment  and  budget education expenditure growth  to economic growth.            The research uses descriptive and verificative,  with using method pool least sequares. The using data is secondary data in the form of pooled-data which  is a combination of time series  and cross-section data of 26 provinces in Indonesia priod 1994-2008.            The result of this study  shows that (1) the  influence of capital (invesment) growth have on positif effect and signifikan to economic growth, (2) the influences of the labor skills growth have on negative  effect and not significan to economic growth, (3) the influences of the labor unskills have on positif effect and  significan to economic growth, (4) the influences of the education attainment have on positif effect and significant to economic growth, (5) the influences of the budget education expenditure growth have on positif effect and significan to economic growth the provinces in Indonesia.