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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 10 Documents
 1 
Search results for , issue "Vol 8, No 2: October 2012" : 10 Documents clear
ALTERNATIF PEMODELAN SISTEM AKUNTANSI PENJUALAN TUNAI TERKOMPUTERISASI BAGI USAHA KECIL DAN MENENGAH (UKM) Siswanto Siswanto
Jurnal Economia Vol 8, No 2: October 2012
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 (246.923 KB) | DOI: 10.21831/economia.v8i2.1228

Abstract

Abstract: Alternative Modeling of Accounting System of Computerized Cash Sales for Small and Medium Enterprises (SME). The ability of UKMs in the data processing of their activities and transactions needs great concern; therefore a system that could support its business operations is needed. The development of information technology requires SMEs to organize the data recording, processing, and reporting using technology-assisted accounting system available. Accounting system is an organization of forms, records, and reports coordinated in such a way as to provide the financial information needed by the management to help the company administration. Cash sales accounting system that includes inputs, processes, and outputs can be developed with computer technology. This computerization process involves a 'computer' as the primary means of processing and the 'human' as the regulator, operator, and controller of the device. This paper is expected to provide an alternative modeling of sales accounting system to be implemented modestly for UKMs with a simple computer-assisted technology. Keywords: Small and Medium Enterprise, Accounting Systems, Cash Sales, Technology. Abstrak: Alternatif Pemodelan Sistem Akuntansi Penjualan Tunai Terkomputerisasi Bagi Usaha Kecil dan Menengah (UKM). Kemampuan UKM dalam mengolah data tentang aktivitas dan transaksi perlu mendapatkan perhatian sehingga dibutuhkan sebuah sistem yang dapat mendukung kegiatan operasional usahanya. Perkembangan teknologi informasi menuntut UKM dapat menyelenggarakan pencatatan, pengolahan, dan pelaporan data menggunakan sistem akuntansi berbantuan teknologi yang ada. Sistem akuntansi merupakan organisasi formulir, catatan dan laporan yang dikoordinasikan sedemikian rupa untuk menyediakan informasi keuangan yang dibutuhkan oleh manajemen guna memudahkan pengelolaan perusahaan. Sistem akuntansi penjualan tunai yang meliputi input, proses, dan output dapat dikembangkan dengan teknologi komputer. Proses komputerisasi ini melibatkan ‘komputer’ sebagai perangkat utama sarana pemrosesan dan ‘manusia’ sebagai pengatur, operator, serta pengendali perangkat tersebut. Tulisan ini diharapkan dapat memberikan alternatif pemodelan sistem akuntansi penjualan yang diharapkan dapat diimplementasikan secara sederhana bagi UKM dengan berbantuan komputer sederhana. Kata Kunci: Usaha Kecil dan Menengah, Sistem Akuntansi, Penjualan Tunai, Teknologi.
INDEKS SUBJEK, PENGARANG, DAN PEDOMAN PENULISAN Jurnal Economia
Jurnal Economia Vol 8, No 2: October 2012
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 (195.594 KB) | DOI: 10.21831/economia.v8i2.7709

Abstract

ANALISIS LITERASI EKONOMI Peter Garlans Sina
Jurnal Economia Vol 8, No 2: October 2012
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 (181.786 KB) | DOI: 10.21831/economia.v8i2.1223

Abstract

Abstract: Analysis of Economic Literacy. The aim of this research is as an effort to increase economic literacy for individuals and households who want to achieve prosperity. Therefore, the obligation of improving the economic literacy needs to be done in a well-planned manner and come from the strong intention to learn in order to improve the economic literacy. It could have an effect on the assets accumulation, a better debt management, as a protection, as well as to increase savings and managing spending intelligently. Keyword: economic literacy, asset, debt, protection, saving, spending Abstrak: Analisis Literasi Ekonomi. Tulisan ini bertujuan sebagai upaya meningkatkan literasi ekonomi bagi individu maupun rumah tangga yang menginginkan mencapai kesejahteraan. Oleh karena itu, kewajiban meningkatkan literasi ekonomi perlu dilakukan secara terencana dan diawali dari niat untuk belajar meningkatkan literasi ekonomi karena dapat berefek pada akumulasi aset, pengelolaan utang yang tepat, proteksi, meningkatkan tabungan dan cerdas mengelola pengeluaran. Kata kunci: literasi ekonomi, aset, utang, proteksi, menabung, pengeluaran
ESTIMATING THE PAYOFF TO SCHOOLING USING THE STANDARD MINCERIAN MODEL Losina Purnastuti
Jurnal Economia Vol 8, No 2: October 2012
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 (403.424 KB) | DOI: 10.21831/economia.v8i2.1229

Abstract

Abstract: Estimating the Payoff to Schooling using the Standard Mincerian Model. Using data from Indonesia Family Life Survey (IFLS) wave IV, this paper empirically estimates the private rates of return to education in Indonesia. The result from ordinary least-squares estimate shows that one year of schooling increases an individual’s earnings by 5.66 percent. Futhermore, Standard Mincerian Earnings function estimates reveal a gender asymmetry in private economic returns to schooling, with returns to women’s education being substantially and statistically significantly higher than men’s.  Keywords: Return to Schooling, Standard Mincerian Earnings Function Abstrak: Mengestimasi Hasil Investasi Pendidikan Menggunakan Model Mincerian Standar. Menggunakan data Indonesia Family Life Survey (IFLS) IV, artikel ini secara empiris mengestimasi “rates of return” investasi pendidikan di Indonesia. Hasil dari estimasi dengan menggunakan pendekatan OLS menunjukkan bahwa setiap tambahan satu tahun sekolah akan meningkatkan pendapatan individu sebesar 5.66 persen. Estimasi fungsi pendapatan Standard Mincerian mengindikasikan perbedaan “return to schooling” antara perempuan dan laki-laki. “return to schooling” perempuan lebih tinggi dari pada “return to schooling” laki-laki. Kata Kunci: Kembalian Investasi Pendidikan, Fungsi Pendapatan Standar Mincerian
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHASILAN GURU DI ERA DESENTRALISASI PENDIDIKAN Suwandi Suwandi
Jurnal Economia Vol 8, No 2: October 2012
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 (183.869 KB) | DOI: 10.21831/economia.v8i2.1224

Abstract

Abstract: Factors Affecting Teacher Earnings in Education Decentralization Era. The purpose of this study is to describe the factors that affect the performance and income of teachers as a profession in the context of decentralization. This study is a cross-sectional research with population of all teachers in Indonesia. The technique of schools sampling are systematic random sampling procedure with all districts/cities in Indonesia as the sampling frame. Data collection used questionnaires and data analysis used descriptive and multiple regression analysis. This study found that the recruitment and promotion of teachers rank is determined by the competence and performance instead of seniority, the dominant factor affecting educator certification is the teachers’ rank/grade and qualifications, and the two most effective main variables on the teachers’ income are ranks/grades (seniority) and educators’ certificates. Keywords: decentralization, certification, teacher performance, teacher earnings  Abstrak: Faktor-Faktor yang Mempengaruhi Penghasilan Guru di Era Desentralisasi Pendidikan. Tujuan penelitian ini adalah untuk mendeskripsikan faktor-faktor yang mempengaruhi kinerja dan penghasilan guru sebagai profesi dalam konteks desentralisasi. Penelitian ini merupakan cross sectional dengan populasi seluruh guru di Indonesia. Teknik sampel sekolah yaitu systematic random sampling procedure dengan seluruh kabupaten/kota di Indonesia sebagai sampling frame. Pengumpulan data menggunakan kuesioner dan analisis data menggunakan analisis deskriptif dan regresi ganda. Penelitian ini menyimpulkan bahwa rekrutmen dan promosi pangkat guru ditentukan oleh kompetensi dan kinerja ketimbang senioritasnya, faktor dominan yang berpengaruh terhadap sertifikasi pendidik adalah pangkat/golongan dan kualifikasi guru, dan dua variable pokok yang paling tinggi efeknya terhadap penghasilan guru, yaitu pangkat/golongan (senioritas) dan sertifikat pendidik. Kata kunci: desentralisasi, sertifikasi, kinerja guru, penghasilan guru
MENCIPTAKAN ORGANISASI YANG KREATIF Wahyu Purhantara
Jurnal Economia Vol 8, No 2: October 2012
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 (205.746 KB) | DOI: 10.21831/economia.v8i2.1225

Abstract

Abstract: Developing a Creative Organization. Creativity has an important meaning in organization system. In response to the always changing condition, creative steps are always taken by company/organization, such as the improvement/innovation in surveillance method, production, innovation regarding layout of offices and factories in order to be more efficient, new marketing ideas, new products creativity, or just innovating existing products, and so forth. In developing creativity organizations desperately need people who are capable of creative and analytical thinking. Creative thinking is necessary for the organization in the inception stage of each idea. When the ideas are to be implemented, organizations need peoples who have capacities of analytical thinking. Keywords: organization, creativity Abstrak: Menciptakan Organisasi yang Kreatif. Kreativitas memiliki arti penting dalam sistem organisasi. Dalam menyikapi keadaan yang berubah-ubah, langkah-langkah kreatif selalu diambil oleh perusahaan/organisasi, seperti pengembangan/ inovasi metode pengawasan, produksi, inovasi mengenai tata letak kantor dan pabrik agar lebih efisien, ide pemasaran, berkreasi dengan produk baru, atau hanya berinovasi dengan produk yang sudah ada, dan sebagainya. Dalam mengembangkan kreativitas, organisasi sangat membutuhkan orang-orang yang memiliki kemampuan berpikir kreatif dan analitis. Ketika ide-ide akan diejawantahkan, organisasi membutuhkan orang-orang yang memiliki kemampuan berpikir analitis. Kata kunci: organisasi, kreativitas
PERUBAHAN POLA PENCAHARIAN NAFKAH DALAM KAITANNYA DENGAN PERSEPSI MASYARAKAT PEDALAMAN TERHADAP PENDIDIKAN Suwarno Suwarno
Jurnal Economia Vol 8, No 2: October 2012
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 (213.549 KB) | DOI: 10.21831/economia.v8i2.1226

Abstract

Abstract: Changes in subsistence patterns in relation to the perception of rural communities towards education. This study aims to describe the pattern of subsistence in rural communities before and after roads and bridges built, and a shift in the perception of rural communities towards education before and after the construction of infrastructure. The phenomenological perspective qualitative research was conducted on Bakumpai people in Tumbang Samba Central Kalimantan. Data collection techniques include in-depth interviews and participatory observation. The study found that after roads and bridges were built, the people did not anymore work in illegal logging, illegal gold mining, in Prau Kelotok, but they changed working in the field of travelling, transportation of goods, trade, agriculture and horticulture, freshwater (rivers) fisheries, and other services; there was a growing awareness in public perception that children need to be more intelligent and being educated in higher school level to seek knowledge in the hope of being useful person to the society, the nation, and the country. Keywords: Subsistence Patterns, Education, Rural Community Abstrak: Perubahan pola pencaharian nafkah dalam kaitannya dengan persepsi masyarakat pedalaman terhadap pendidikan. Penelitian ini bertujuan mendeskripsikan pola pencaharian nafkah masyarakat pedalaman sebelum dan sesudah dibangun jalan raya dan jembatan, dan pergeseran persepsi masyarakat pedalaman terhadap pendidikan sebelum dan setelah adanya pembangunan infrastruktur. Penelitian kualitatif perspektif fenomenologi ini dilakukan pada kelompok masyarakat Bakumpai di Tumbang Samba Kalimantan Tengah. Teknik pengambilan data meliputi pengamatan partisipasi dan wawancara mendalam. Penelitian menemukan bahwa setelah infrastruktur jalan dan jembatan dibangun, masyarakat tidak lagi sebagai penebang kayu illegal, bekerja di penambangan emas illegal, bekerja di prau kelotok, tetapi mereka beralih bekerja di bidang travel, angkutan barang, bekerja pada sektor perdagangan, pertanian dan perkebunan, perikanan air tawar (sungai), dan jasa lainnya; persepsi masyarakat sudah tumbuh kesadaran bahwa anak harus lebih cerdas, lebih tinggi bersekolah guna mencari ilmu dengan harapan menjadi orang yang berguna bagi masyarakat, bangsa, dan negara. Kata Kunci: Pola Pencaharian Nafkah, Pendidikan, Masyarakat Pedalaman
PENGARUH MODERASI INFORMASI ASIMETRI DAN GROUP COHESIVENESS TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DENGAN BUDGETARY SLACK Yohannes Andri Putranto
Jurnal Economia Vol 8, No 2: October 2012
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 (190.619 KB) | DOI: 10.21831/economia.v8i2.1221

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Abstract: The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack. This study examines the moderating effects of asymmetry information and group cohesiveness on the relationship between budgetary participation and budgetary slack. Using the moderated regression analysis and base on a sample of 38 functional managers at branded car dealer and service. The results show no interaction between asymmetry information, group cohesiveness, and budgetary participation affecting budgetary slack.  Keywords: asymmetry information, group cohesiveness, budgetary participation,     budgetary slack.  Abstrak: Pengaruh Moderasi Informasi Asimetri dan Group Cohesiveness terhadap Hubungan Partisipasi Penganggaran dengan Budgetary Slack. Penelitian ini menguji efek moderasi informasi asimetri dan kekohesifan kelompok terhadap hubungan antara partisipasi penganggaran dengan budgetary slack. Sampel penelitian ini adalah manager-manager fungsional perusahaan dealer dan servis mobil. Hasil uji statistik regresi moderasi menunjukkan bahwa asimetri informasi dan kekohesifan kelompok tidak terdukung sebagai variabel moderasi. Kata kunci: informasi asimetri, kekohesifan kelompok, partisipasi penganggaran, dan budgetary slack
KEBIJAKAN DALAM PENENTUAN DAN PENDANAAN MODAL KERJA PERUSAHAAN Miswanto Miswanto
Jurnal Economia Vol 8, No 2: October 2012
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 (1047.49 KB) | DOI: 10.21831/economia.v8i2.1227

Abstract

Abstract: Policy in Determining and Financing Company’s Working Capital. In funding working capital, a company can use hedging policy, conservative policy, and aggressive policy. In relation to long-term versus short-term financing, temporary versus permanent current assets, and the trade-off between risk and profitability, it can be concluded that when the temporary current assets are financed by short-term financing they have moderate risk and profitability, when the temporary current assets are financed by long-term financing they have low risk and profitability, when the permanent current assets are financed by short-term funding they have high risk and profitability, and when the permanent current assets are financed by long-term financing they have moderate risk-profitability. To measure the performance of the working capital management, the working capital position of the company needs to be analyzed. By using the data presented on the balance sheet and income statement, the company can carry out the analysis of working capital performance using financial ratio analysis on working capital, analysis of the funding sources and use of funding statement, and analysis of the company's cash flow statement. Keywords: liquidity, capital, financing, profitability, and risk  Abstrak: Kebijakan dalam Penentuan dan Pendanaan Modal Kerja Perusahaan. Dalam mendanai modal kerja, perusahaan dapat menggunakan kebijakan hedging, kebijakan konservatif, dan kebijakan agresif. Dalam hubungannya antara pendanaan jangka pendek versus jangka panjang, aktiva lancar temporer versus permanen, dan trade-off antara risiko dan profitabilitas diperoleh kesimpulan bahwa jika aktiva lancar temporer dibiayai dengan pendanaan jangka pendek memiliki risiko dan profitabilitas moderat, jika aktiva lancar temporer dibiayai dengan pendanaan jangka panjang memiliki risiko dan profitabilitas rendah, jika aktiva lancar permanen dibiayai dengan pendanaan jangka pendek memiliki risiko dan profitabilitas tinggi, dan jika aktiva lancar permanen dibiayai dengan pendanaan jangka panjang memiliki risiko dan profitabilitas moderat. Untuk mengukur kinerja manajemen modal kerja, posisi modal kerja perusahaan perlu dianalisis. Dengan menggunakan data yang tersaji pada neraca dan laporan laba rugi, perusahaan dapat melakukan analisis kinerja modal kerja dengan menggunakan analisis rasio keuangan pada modal kerja, analisis pada laporan sumber dan penggunaan dana, dan analisis pada laporan aliran kas perusahaan. Kata kunci: likuiditas, modal, pendanaan, profitabilitas, dan risiko
PENGARUH DIMENSI BANKING SERVICE QUALITY (BSQ) TERHADAP KEPUASAN NASABAH BANK Sri Sumardiningsih; Wawan Sundawan; Lies Endarwati; Arif Wibowo; Yulia Ayriza
Jurnal Economia Vol 8, No 2: October 2012
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 (208.275 KB) | DOI: 10.21831/economia.v8i2.1222

Abstract

Abstract: Effect of Banking Service Quality (BSQ) Dimensions towards Bank Customer Satisfaction. This study aims to determine the effect of Banking Service Quality (BSQ) to the customer satisfaction of BPD Bank in DIY. This research is a survey research with a sample of 1.536 respondents. The sample was taken by purposive sampling technique. Data collection instrument was questionnaires and analyzed using multiple regression. The results showed that six dimensions of BSQ simultaneously gave positive and significant impact on customer satisfaction. If seen from each dimension individually; the highest influence came from the reliability dimension and the lowest dimensions were from Access and Services Portfolio dimensions. For the national servants (PNS) customers, the BSQ six dimensions simultaneously gave a positive and significant impact on customer satisfaction; the highest influence came from the reliability dimension and the lowest was from portfolio services dimension. For the non national servants, the BSQ six dimensions simultaneously gave a positive and significant impact on customer satisfaction; the highest influence came from the reliability dimension and the lowest was from portfolio services dimension. Keywords: Banking Service Quality, Customer Satisfaction  Abstrak: Pengaruh Dimensi Banking Service Quality (BSQ) Terhadap Kepuasan Nasabah Bank. Penelitian ini bertujuan untuk mengetahui pengaruh Banking Service Quality (BSQ) terhadap kepuasan nasabah Bank BPD di DIY. Penelitian ini merupakan penelitian survey dengan sampel secara keseluruhan berjumlah 1.536 responden. Sampel diambil dengan teknik purposive sampling. Instrumen pengumpulan data berupa kuesioner dan dianalisis  dengan regresi ganda. Hasil penelitian menunjukkan keenam dimensi BSQ secara simultan berpengaruh positif dan signifikan terhadap kepuasan nasabah, jika dilihat tiap dimensi maka pengaruh tertinggi berasal dari dimensi keterhandalan dan terendah dari dimensi Akses serta Portofolio Jasa. Untuk nasabah PNS, keenam dimensi BSQ secara simultan berpengaruh positif dan signifikan terhadap kepuasan nasabah, pengaruh tertinggi berasal dari dimensi keterhandalan dan terendah berasal dari dimensi portofolio jasa, dan untuk nasabah non PNS, keenam dimensi BSQ secara simultan berpengaruh positif dan signifikan terhadap kepuasan nasabah, pengaruh tertinggi berasal dari dimensi keterhandalan dan terendah berasal dari dimensi portofolio jasa. Kata Kunci: Banking Service Quality, Kepuasan Nasabah

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