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INDONESIA
Indonesian Journal of Economics and Bussiness
Published by Universitas Padjadjaran
ISSN : 2089919X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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PENGARUH AUDIT TENURE DAN INDEPENDENSI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP KEPUASAN AUDITEE (Survei Pada Kantor Akuntan Publik Yang Terdaftar Di Bapepam-LK) Eva Marin Sambo
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Financial scandals and cases of violations that occurred in recent years has become the world's attention which raises the question of whether the audit firm has provided audit services that have a high quality audit,  thus has caused the decline of public confidence in audit quality produced by a public accountant, which resulted in questionable integrity and objectivity of public accountant as a party that audited the financial statements of the company. To improve audit quality, length of engagement with the client's KAP and independence of public accountants may be a factor to be considered, which in turn will also increase the satisfaction of auditees.This study examined the influence of audit tenure and public accountants independence to audit quality and their implication to auditee satisfaction. In this study, research method used is a method verifikative. Respondents are partners and managers in the KAP registered with Bapepam-LK and manager of finance/accounting and internal audit listed on the Indonesia Stock Exchange in 2011. The sampling technique using a purposive sampling. The data was collected through questionnaires. Analysis of data for testing hypotheses using Path Analysis.These results of this study that show: (1) the audit partner tenure, especially the length of an audit of the audit client is an important factor associated with the public accountants independency, (2) the high audit quality is influenced by high public accountant independency, but public accountant independency would be affected/decrease if the audit tenure is long, (3) The high audit quality will be increase auditee satisfaction, however the high audit quality will also be affected by the audit tenure, where if audit tenure is long, the audit quality will decrease, resulting in auditee satisfaction also declined.
PENGARUH LINGKUNGAN EKSTERNAL DAN LINGKUNGAN INTERNAL TERHADAP STRATEGI BERSAING DAN STRATEGI KEMITRAAN SERTA DAMPAKNYA PADA KEUNGGULAN BERSAING DAN IMPLIKASINYA PADA KINERJA INDUSTRI KECIL DAN MENENGAH DI SUMATRA BARAT Mirza Mirza
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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Abstract

The performance of small and medium industry can be highly achieved  if SMEs have competitive advantage. SMEs have to implement competitive strategy and partnership strategy optimally. Entrepreneurs of SMEs need to understand  the nature of external environment. A study of general  trends and the dynamics of competition  within industry can highlight opportunities that match the capabilities of entrepreneur. It is then important to evaluate the internal capabilities  of enterprise so that these can be mathed with market needs and other external opportunities. In other words, analysis of external environment helps the entrepreneur to determine what business potensial exist, whereas internal analysis reveals what the venture is able to do. The objective of research are to analyze the effect external and internal environment on the competitive strategy and the partnership strategy and its  impact on the competitive advantage and its implication on the performance of small and medium industry in west sumatra.The research methodology used in this study is descriptive and explanatory survey. Total respondents are 140 entrepreneurs of SMEs in West Sumatra. The sample technique uses proporsional cluster random sampling, while data analysis technique used is PLS. The research shows that (1) external and internal environments have significantly effect to competitive strategy simultaneusly, But the influence of internal environments on competitive strategy is higher than the influence of external environments on competitive strategy (2) external and internal environments have significantly effect to partnership strategy simultaneusly, But the influence of internal environments on partnership strategy is higher than the influence of external environments on partnership strategy (3) external and internal environment as well as competitive strategy, and partnership strategy have significantly effect to competitive advantage simultaneusly (4) external and internal environment as well as competitive strategy, partnership strategy and competitive advantage have significantly effect to performance of small and Medium industry simultaneusly.
PENGARUH KOMUNIKASI PEMASARAN TERPADU BERBASIS ETIKA DALAM MENCIPTAKAN NILAI PELANGGAN DAN IMPLIKASINYA TERHADAP LOYALITAS PELANGGAN SUSU FORMULA`BAYI DI INDONESIA Agus Nurudin
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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Abstract

WHO issued a code of marketing for breast milk substitutes, and the Minister of Health of the Republic of Indonesia reinforce the code by issuing Kepmenkes 237/IV/Menkes/1997 and 450/IV/Menkes/2004. High competition sparked integrated marketing communications competition getting tougher by the creativity and commitment levels vary in response to the company's "code of conduct" governing. The situation is not getting better because less effective ethics enforcement and the mutual need between the customer / as recomendator health workers and companies. This research was conducted to assess the ethicsbased integrated marketing communications in creating customer value and its impact on customer loyalty in infant formula in Indonesia. The survey was conducted in Jakarta, Surabaya, Makassar and surroundings. The unit of analysis is the health care physicians, pediatricians, midwives and nurses. In this study, interviews were conducted to a depth of industry players to enggali phenomenon in the industry and conducted surveys to obtain primary data on health personnel. Sampling is done by random sampling and stratified random sampling. Primary data were then processed using structural equation modeling (SEM). The study results indicate that ethics-based integrated marketing communications showed a significant direct positive effect on customer value. Ethics-based integrated marketing communications directly no significant effect on loyalty. Ethics-based marketing communications through customer value can explain the effect on customer loyalty and the rest influenced by other variables not measured in this study. Customer value direct positive effect on customer loyalty significantly.
KEPEMIMPINAN TRANSFORMASIONAL, PERILAKU WIRAUSAHA PENGURUS DAN PENGARUHNYA TERHADAP PARTISIPASI ANGGOTA SERTA IMPLIKASINYA TERHADAP KINERJA KOPERASI DI PROVINSI GORONTALO Abd. Rahman Pakaya
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The aims this study is obtaining empirical evidence and find clarity about the phenomenon of the influence of Transformational Leadership, Entrepreneurial Behaviour of Management on members participation and the impact to the performance of this Cooperative in the Province of Gorontalo. This study refers to a structured framework in the form of hypotheses to determine the effect of transformational leadership, entrepreneurial behavior on the participation of members of the board and its implications for the performance of cooperatives in the province of Gorontalo both simuktan or partial. The method used in this research is verification methods and the research form is a descriptive - reseach. Structural Equation Modeling (SEM) analysis tool is used to test the hypothesis. The results of hypothesis testing indicate that the transformational leadership, entrepreneurial behavior simultaneous and the partial effect on the participation of members. Transformational leadership, entrepreneurial behavior affects directly or indirectly (through participation) on the performance of cooperatives.  Member participation  influence on the performance of cooperatives in the province of Gorontalo.  The implications of these findings for practitioners and researchers are expected to about contribute to the implementation of the three variables mentioned above mainly in increasing the participation of members in order to there are the board of cooperative performance in the province of Gorontalo.
PENGARUH FAKTOR-FAKTOR REFORMASI PERPAJAKAN, SISTEM PENGENDALIAN INTERN, DAN PROFESIONALISME PEGAWAI TERHADAP PENINGKATAN PENERIMAAN PAJAK (Studi pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I) Nur Hidayat
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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The main subject of this research is a decrease of tax revenue in Directorate General of Taxes (DJP), suspected under the influence of employee professionalism. DJP needs reform of, legislation, organization and  administration structure, database and information technology systems, and quality, competence and integrity of the employee, and implementation of effective internal control system. According to the statement before, the researcher was interested in conducting a research entitled "The Influence of Tax Reform Factors, Internal Control Systems, and Employee Professionalism on Increasing Tax Revenue".            The research was aimed at testing: (1) the influence level of tax reform factors and internal control systems on employee professionalism either partialy and simultaneously, and (2) the  influence of tax reform factors, internal control system, and employee professionalism on an increase of tax revenue partialy and simultaneously.            The research used a survey method, conducted in Tax Payers District Tax Office (KPP) Directorate General of Taxes West Java I by taking the population of this research entirely (census). Primary data was collected through the questionnaire, completed by employees of KPP. 236 questionnaires have been sent to the population however, only 212 questionnaires could be presented. First of all before using data, the validity and reliability test were conducted to test the hypothesis. Secondary data was also used, it was directly taken from the KPPs which are the target and realisation of tax revenue in 2007, 2008, and 2009. The data analysis of the hypothesis testing used description and path analysis using Lisrel 8.70 software.            As conclusion the research indicates: (1) the tax reform factors and internal control system have a positive and significant influence on employee professionalism  partialy and simultaneously, and (2) the tax reform factors, internal control system, and employee professionalism  have a positive and significant influence on an increasing tax revenue partialy and simultaneously.
DOES INDONESIAN HOUSEHOLD SAVING HAS CYCLE? Ferry Hadiyanto
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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Abstract

Household saving is how much of income is set aside after it is consumed. This type of saving is one of important aspect of household behavior, especially for developing countries. Many empirical studies had addressed to explore and to test the pattern of household saving. Initiated by Modigliani and Ando (1963) who proposed the hump shape of life cycle of saving then this hypothesis grows even wider and deeper. Considering the foregoing, it is therefore very important  for policy maker to know and to analized whether low or high the household saving rate in the country. Browning and Lusardi (1996) provides a good comprehensive review of the recent household saving literatures. Deaton (1991) finds that saving will be a back up stock of income to maintain concumption during bad times, even if there is liquidity constraint or imperfect capital market.  Also Horioka (1997) found that the age structure of population affects household saving rate in japan and strong support for the life cycle model. Similar to this is also tested for the United State household that working age of household head had a negative and sgnificant impact on personal saving Gale, Sabelhaus and Hall (1991) (Thornton, 2001). Other literatures that tries to examine and comparing between countries whether saving is affected by income growth is by Paxson (1995) and Deaton and Paxson (2000) for four cross-countries and looks an evidence of household saving in Latin America and South East Asia Counties was tested by Attanasio and Szekely (2000). They found that household saving follow the life cycle model, eventhough for some countries which has a volatile economic growth, show a weak evidence. Modigliani and Ando (1963) started to improve what proposed by Modigliani and Brumberg (1954) with the view that the behavior of the life cycle savings will reach a peak at the productive age and decreased continuously in ages up to retirement as an impact of consumption smoothing behavior. Because of a little evidences have been done exploring and testing this research topic for the Indonesia household behavior, therefore  this papers address to test using Longitudinal data of Indonesia Family Life Survey (IFLS) of year 1993, 2000 and 2007. This paper analyze the important influence of age and cohort effect to the behavior of household which went through the period of such good and bad in the Indonesia economy.
PENGARUH ATRIBUT PRODUK DAN BAURAN PROMOSI TERHADAP ETIKA JANJI DALAM KONTEKS SERVICE MARKETING TRIANGLE DAN IMPLIKASINYA PADA KEUNGGULAN BERSAING PERGURUAN TINGGI K. Prihartono A.H.
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Promises ethics in service marketing triangle context at the Polytechnic in Kopertis IV Region of West Java and Banten can be met if performance improved product attributes and implementing promotion mix as well, so that promises ethics of Polytechnic can be achieved optimally and given the implications for competitive advantage of Polytechnic. The purpose of this study was to analyze and determine the effect of product attributes and promotion mix to promises ethics in service marketing triangle and its implications on competitive advantage of polytechnics in Kopertis IV Region of West Java and Banten. The research method used is survey method, namely descriptive and explanatory. Number of respondents in the study 330 students of polytechnics in Kopertis IV Region of West Java and Banten, which is determined by sampling technique, which is cluster proportional random sampling. Hypothesis testing is done using a multivariate statistical test of the Partial Least Square (PLS). Data processing is done by smartPLS 2.0 programs and Statistical Programs of Social Science (SPSS) for Windows. The results showed: (1) The product attribute, promotions mix, The promises ethics in service marketing triangle context and the competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten indicates good condition; (2) The product attribute and promotions mix affect the promises ethics in service marketing triangle context of Polytechnics in Kopertis IV Region of West Java and Banten; (3) The product attribute and promotion mix effect the competitive advantage of Polytechnics in Kopertis IV Region of West Java and Banten ; (4) The promises ethics in service marketing triangle context effect on the competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten; (5) The product attribute and promotion mix effect through the promises ethics in service marketing triangle context against for competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten.
NILAI WISATAWAN DAN REPUTASI DESTINASI SERTA DAMPAKNYA PADA CUSTOMER SHARE DI BANDUNG RAYA Rahma Wahdiniwaty
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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Tourism is one industry that can enhance economic growth. GDP contribution of the tourism industry is likely to decline and result in lower customer share of tourists and the destinatiohas a low positive reputation, which in turn decreased the PAD,. Aim of this study to assess and analyze the value and reputation of the tourist destinations and the impact on customer share. The method used is survey method, using descriptive analysis and verifikatif. Testing the hypothesis in this study used descriptive and multivariate statistical stratistik using Structural EquationModeling (SEM) considering a model consisting of a number of causal relationships among latent variables, samples were taken with a sampling technique using a Stratified Random Sampling as many as 506 tourists. The results showed that changes in share or share customer rating variable is affected by changes in the value and reputation of the tourist destinations. Bandung Raya value of tourist destinations are superior compared to other tourist destinations have an influence that must be considered in creating high customer share in Bandung Raya. Other factors not studied had a greater influence on customer share compared with the studied variables.
PENGARUH KINERJA BAURAN PEMASARAN JASA DAN MANAJEMEN KERELASIAN PELANGGAN TERHADAP KEUNGGULAN BERSAING SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN (SURVEI PADA PELANGGAN SELULER DI JAWA BARAT) Heppy Agustiana Vidyastuti
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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The development of telecommunications and information technology is growing very rapidly, which can provide various types of telecommunications services desired by customers. The existing condition, the cellular mobile telecommunications provider in Indonesia : Telkomsel, Indosat, XL Axiata (XL), Huthcisson (HCPT), Natrindo Telepone Seluler, Mobile-8, Smart Telecom and Sampoerna Telekomunikasi Indonesia. The number of providers in the mobile industry to create tight competition so each provider as much as possible to apply the concept of service marketing mix, customer relationship management, competitive advantage and loyalty. But in the reality there are many complaints from its customers indicating that the performance of the implementation of all concept mentioned above, still do not meet the customer needs and at the end customer loyalty is low. Its condition can be seen from the high churn rate subscribers from one penyelenggara to another penyelenggara.The objective  of this research are to: (1) Obtaining the results of studies on the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty on cellular industry  in West Java, (2) To test a conceptual model and study the effect of the performance of services marketing mix, customer relationship management Competitive advantage and customer loyalty on cellular industry  in West Java either partially or simultaneously.Based on the data to be collected, then the object of study or unit of analysis in this study is the cellular subscribers of cellular providers that operated in West Java region, classified in 4 criterias are dense urban, urban, suburban and rural area. Samples were taken by random cluster sampling technique with a sample size of 756  responden of cellular. Data used in this study are primary and secondary data. Primary data collection techniques by questionnaire, interview and observation. Research Type used is descriptive and verification method of explanatory survey. The model is analyzed using Structural Equation influence Modeilng (SEM) since the model is composed of a number of causal relationships between latent variables.The results showed that the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty of cellular providers is good, and there is a significant effect between service marketing mix, customer relationship management, competitive advantage and customer loyalty.
PENGARUH MOTIVASI BERPRESTASI DAN EFIKASI DIRI TERHADAP KOMITMEN BERWIRAUSAHA SERTA DAMPAKNYA PADA KINERJA USAHA (Suatu Survai pada Wirausahawan Rumput Laut Skala Kecil di Provinsi Sulawesi Selatan) Romansyah Sahabudin
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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The purpose of this study was to obtain empirical evidence and find clarity about the phenomenon of the influence of achievement motivation and self-efficacy toward the entrepreneurial commitment of seaweed entrepreneurs and its impact on business performance of small-scale seaweed enterprise in South Sulawesi Province.The method used is survey research with data collection techniques using questionnaires to determine the small-scale seaweed entrepreneurs’ assessment to the variables studied. The type of research is descriptive-verification.Sample size of 387 respondents drawn through proportional cluster random sampling technique from the targeted population of 11 370 small-scale seaweed entrepreneurs spread over ten districts of South Sulawesi province.To test the hypothesis proposed, structural equation modeling (SEM) is used as a model framework that is composed through the measurement model and structural model of causal relationships among variables. The implication of this study is that the entrepreneurial commitment has contributed a more dominant influence of achievement motivation and self efficacy on the business performance, either directly or indirectly through a entrepreneurial commitment.

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