cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
JURNAL ECONOMIA
Published by Universitas Negeri Yogyakarta
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 14, No 2: October 2018" : 6 Documents clear
Mapping of Islamic Bank Financial Distress in Indonesia Muhammad Iqbal; Selamet Riyadi; Priska Sabrianti; Afifah Nur Afidah
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1176.672 KB) | DOI: 10.21831/economia.v14i2.20482

Abstract

Abstract: Mapping of Islamic Bank Financial Distress in Indonesia. This study aims to identify and analyse the level of financial distress of Indonesian Islamic Bank.  The data of this study would be utilised to map the level of financial distress of various Islamic banks. This study also aims to assess the level of financial distress by utilising different methods and compare the result. This study measures the level of financial distress by using three different methods, which are: Altman Modification method, Bankometer and Risk Based Bank Rating. This study uses a comparative descriptive approach with eleven samples of Islamic Commercial Banks in Indonesia during 2010-2016. This study finds that Islamic banks in Indonesia are not indicated to have financial distress, but still have the potential to experience financial distress, where each Islamic Bank has different levels of financial distress with another. The three methods of measuring the level of financial distress have differences in measuring financial difficulties in Islamic banks. Keywords: Islamic bank, financial distress, altman modification, bankometerAbstrak: Pemetaan Tingkat Kesulitan Keuangan Bank Syariah di Indonesia. Penelitian ini bertujuan melihat seberapa besar tingkat kesulitan keuangan yang terjadi pada bank syariah di Indonesia. Data penelitian ini ditujukan untuk memetakan keberagaman tingkat kesulitan keuangan bank syariah serta mencoba membandingkan beberapa metode penilaian kesulitan keuangan bank yang ada pada bank syariah. Pengukuran tingkat kesulitan keuangan menggunakan tiga metode yang berbeda, yaitu: metode Altman Modifikasi, Bankometer dan Risk Based Bank Rating. Metode penelitian menggunakan pendekatan deskriptif komparatif dengan sampel sebelas Bank Umum Syariah di Indonesia selama periode 2010-2016. Hasil penelitian menunjukkan bahwa bank syariah di Indonesia tidak terindikasi mengalami kesulitan keuangan, namun tetap berpotensi mengalami kesulitan keuangan dengan tingkat kesulitan keuangan yang berbeda antara satu bank syariah dengan bank syariah lainnya. Penelitian ini juga menemukan bahwa ketiga metode pengukuran tingkat kesulitan keuangan yang digunakan pada penelitian ini memberikan hasil yang berbeda dalam mengukur kesulitan keuangan pada bank syariah. Kata kunci: Bank Syariah, Kesulitan Keuangan, Altman Modifikasi, Bankometer 
Effect of External Factors of Technology Acceptance Model Toward Technology Acceptance of Online Travel Agent Risma Candra Waluyani; Bambang Subroto; Bambang Purnomosidhi
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.321 KB) | DOI: 10.21831/economia.v14i2.20745

Abstract

Abstract: Effect of External Factors of Technology Acceptance Model Toward Technology Acceptance of Online Travel Agent. This study aimed to identify and analyse internal factors and external factors which affect the intention of Universitas Brawijaya students to use online travel agent service. Samples were selected by using nonprobability sampling technique and convenience sampling method. The instrument of this study was online questionaires whose result were analyzed by SEM-PLS. This study found that personal innovativeness and self-efficacy affected how students perceive that online travel agent service is easy to use and it is useful for them. Student’s perception, trust in online travel agent service, and information obtained from others affected students’ attitude to use online travel agent service. Furthermore, students who feels that online travel agent technology is useful for them will have positive attitude on the existence of online travel agent service and they wil also have intention to use the online travel agent service. Keywords: Online travel agent, behavioral intention, internal factors, external factors.Abstrak: Pengaruh Faktor Eksternal Technology Acceptance Model Terhadap Penerimaan Teknologi Online Travel Agent. Tujuan penelitian ini adalah untuk menguji faktor internal dan faktor eksternal yang mempengaruhi minat mahasiswa Universitas Brawijaya untuk menggunakan agen perjalanan online. Sampel penelitian dipilih menggunakan teknik nonprobability sampling dengan metode convenience sampling. Instrumen penelitian ini adalah kuesioner yang dibuat secara online dengan bantuan google form dan dianalisis dengan SEM-PLS. Hasil penelitian ini menunjukkan bahwa inovasi pribadi dan keyakinan sendiri mepengaruhi persepsi mahasiswa bahwa teknologi agen perjalanan online mudah digunakan, yang selanjutnya membuat mereka berpendapat bahwa teknologi agen perjalanan online berguna bagi mahasiswa. Persepsi mahasiswa bahwa teknologi agen perjalanan online berguna bagi mereka, kepercayaan terhadap teknologi agen perjalanan online, dan informasi yang diperoleh dari orang lain melalui internet mempengaruhi sikap mahasiswa untuk menggunakan teknologi agen perjalanan online. Selanjutnya mahasiswa yang berpendapat bahwa teknologi agen perjalanan online berguna bagi mereka akan bersikap positif atas adanya teknologi agen perjalanan online dan berminat untuk menggunakan teknologi agen perjalanan online. Kata kunci: agen perjalanan online, minat perilaku, faktor internal, faktor eksternal.
Shock of Monetary Policy Transmission and Macroeconomic Variable in Indonesia: A Structural VAR Approach Rizal Rahman H. Teapon; Rachman Dano Mustafa
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.412 KB) | DOI: 10.21831/economia.v14i2.21480

Abstract

Abstract: Shock of Monetary Policy Transmission and Macroeconomic Variable in Indonesia: A Structural VAR Approach. The purpose of this paper is to find out how much the shock of monetary policy transmission affects macroeconomic variables in Indonesia and vice versa by using Structural Vector Autoregression (SVAR) model. The results showed that the transmission of monetary policy in Indonesia only gives a weak influence toward inflation, but it greatly stimulates economic growth. However, the shock of macroeconomic variables influences the transmission of monetary policy in Indonesia significantly. Keywords: Structural Vector Autoregression (SVAR), monetary policy, macroeconomic policy.Abstrak: Kejutan Transmisi Kebijakan Moneter dan Variabel Makro Ekonomi di Indonesia: Suatu Pendekatan Structural Vector Autoregression. Tujuan dari tulisan ini adalah untuk mengetahui berapa besar guncangan transmisi kebijakan moneter mempengaruhi variabel makro ekonomi di Indonesia dan sebaliknya, dengan menggunakan model Structural Vector Autoregression (SVAR). Hasil penelitian menunjukan bahwa transmisi kebijakan moneter di Indonesia masih lemah dalam mempengaruhi inflasi tetapi sangat kuat dalam merangsang pertumbuhan ekonomi. Sebaliknya, guncangan variabel makro ekonomi sangat signifikan dalam mempengaruhi transmisi kebijakan moneter di Indonesia. Kata kunci: Structural Vector Autoregression (SVAR), kebijakan moneter, kebijakan makro ekonomi
A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java Mariatul Ulfa Mansyur; Bambang Hariadi; Wuryan Andayani
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.645 KB) | DOI: 10.21831/economia.v14i2.19547

Abstract

Abstract: A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java. The objective of this study is to examine factors that influence the behavioral intention of consumers in using and adopting m-commerce. This study combines Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Innovation Diffusion Theory (IDT). The data of this study were collected through a survey and samples were selected by using convenience sampling technique with SEM-PLS requirement as many as ten times the number of paths. The data were analyzed using Partial Least Square (PLS). The results of this study show that perceived usefulness, perceived ease of use, social influence, and personal innovativeness affecs behavioral intention. Furthermore, behavioral intention affects actual user, i.e. consumers, to use and adopt m-commerce information technology. This study implies that vendors of m-commerce information technology and management should pay more attention to and reconsider perceived usefulness, perceived ease of use, social influence, personal innovativeness, behavioral intention, and consumers as actual users, when they make decision regarding adoption and appliance of m-commerce.Keywords: m-commerce information technology adoption, consumer behavior, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion TheoryAbstrak: Studi Keperilakuan Konsumen Kelas Menengah dalam Pengadopsian M-Commerce di Jawa Timur. Studi ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat perilaku konsumen dalam menggunakan maupun mengadopsi m-commerce. Studi ini merupakan penggabungan model Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), dan Innovation Diffusion Theory (IDT). Studi ini menggunakan metode survey, sampel dipilih dengan menggunakan teknik convenience sampling, dan teknik analisis yang digunakan adalah SEM-PLS. Studi ini menemukan bahwa konstruk persepsi kegunaan, persepsi kemudahan penggunaan, pengaruh sosial dan keinovatifan pribadi berpengaruh terhadap minat perilaku. Selanjutnya, studi ini juga menemukan bahwa minat perilaku berpengaruh terhadap pengguna yang sesungguhnya, yaitu konsumen, terkait dengan penggunaan maupun adopsi m-commerce. Implikasi studi ini adalah vendor layanan teknologi informasi m-commerce dan manajemen harus memperhatikan dan mempertimbangkan lagi persepsi kegunaan, persepsi kemudahan, pengaruh sosial, keinovatifan pribadi, minat perilaku dan konsumen sebagai pengguna sesungguhnya dalam mengambil keputusan terkait dengan pengenalan dan adopsi m-commerce.Kata kunci: Adopsi Teknologi Informasi M-commerce, Perilaku Konsumen, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion Theory
An Analysis of Local Taxes Revenue’s Effect on Human Development Index Arfah Habib Saragih
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2657.607 KB) | DOI: 10.21831/economia.v14i2.21595

Abstract

Abstract: An Analysis of Local Taxes Revenue’s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used society’s welfare through regional development, which can be measured by Human Development Index (HDI). This study aims to analyse the effect of local tax revenue on HDI in Indonesia. Quantitative research method is used with unit of analysis of thirty-four provinces in Indonesia in 2013-2016, with a total of 134 observations. Secondary data is processed through panel data regression using random effect method. This study finds that local tax revenue has a significant positive effect on HDI. This study also finds that economic growth and unemployment rates have no significant effect on HDI, while gini ratio has a significant negative effect on HDI. Keywords: local taxes, human development index, tax reform, economic growth, gini ratioAbstrak: Analisis Pengaruh Penerimaan Pajak Daerah Terhadap Indeks Pembangunan Manusia. Reformasi perpajakan daerah di Indonesia sudah berlangsung selama kurang lebih dua puluh tahun. Tujuan dari reformasi perpajakan tersebut adalah untuk meningkatkan penerimaan daerah dari sektor perpajakan yang akan digunakan untuk kemakmuran rakyat melalui pembangunan daerah yang dapat diukur salah satunya dengan Indeks Pembangunan Manusia (IPM). Penelitian ini bertujuan untuk menguji pengaruh penerimaan pajak daerah terhadap IPM di Indonesia. Metode riset yang digunakan adalah metode kuantitatif dengan unit analisis tiga puluh empat provinsi di Indonesia pada periode 2013-2016 dengan total 134 observasi. Data sekunder diolah melalui regresi data panel dengan metode random effect. Penelitian ini menemukan bahwa penerimaan pajak daerah berpengaruh positif signifikan terhadap IPM. Temuan lain yang diperoleh dari penelitian ini adalah pertumbuhan ekonomi dan tingkat pengangguran tidak berpengaruh signifikan terhadap IPM, sedangkan rasio gini berpengaruh negatif signifikan terhadap IPM. Kata kunci: Kata Kunci: pajak daerah, indeks pembangunan manusia, reformasi perpajakan, pertumbuhan ekonomi, rasio gini
Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange Ice Maria Ulfa; Bambang Subroto; Zaki Baridwan
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.432 KB) | DOI: 10.21831/economia.v14i2.19560

Abstract

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 19, No 2 (2023): October 2023 Vol 19, No 1 (2023) Vol 18, No 2: October 2022 Vol 18, No 1: April 2022 Vol 17, No 2: October 2021 Vol 17, No 1: April 2021 Vol 16, No 2: October 2020 Vol 16, No 1: April 2020 Vol 15, No 2: October 2019 Vol 15, No 1: April 2019 Vol 14, No 2: October 2018 Vol 14, No 1: April 2018 Vol 13, No 2: October 2017 Vol 13, No 1: April 2017 Vol 12, No 2: October 2016 Vol 12, No 1: April 2016 Vol 11, No 2: October 2015 Vol 11, No 1: April 2015 Vol 10, No 2: October 2014 Vol 10, No 1: April 2014 Vol 9, No 2: October 2013 Vol 9, No 1: April 2013 Vol 8, No 2: October 2012 Vol 8, No 1: April 2012 More Issue