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Contact Name
Ellen Rusliati
Contact Email
ellen_rusliati@unpas.ac.id
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+6281394411226
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trikonomika@unpas.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
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Kota bandung,
Jawa barat
INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 269 Documents
Kebijakan Moneter (BI Rate) dalam Pengendalian Harga (Inflasi) Sudarjah, Gugum Mukdas; Yusuf, H. Anwar
Jurnal Trikonomika Vol 7, No 2 (2008): Edisi Desember 2008
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Abstract

Inflation targeting (IT) as a framework for monetary policy has spread rapidly to developing countries since the 1990’s. At the first time, inflation targeting framework used base money (Mo) as the main intermediate target for reducing and sustaining inflation at low single digit. The management of the monetary base has also resulted in excessive volatility in short-term interest rates. Bank Indonesia as a monetary authority has changed the operational target from base money to BI rate. BI Rate become references of interest rate and has been transmission in single source rate at intercall bank money market (PUAB). Finally, PUAB influence interest rates, the level of credit and money supply through the money multiplier process, and ultimately the price level. This study aimed to obtain empirical evidence concerning the influence of BI Rate to inflation rate both in short term and long term.This research used Error Correction Model (ECM) include secondary data from July 2005 to December 2007. The result of research is BI Rate and PUAB Rate have influence in a significant manner on short term while import price of crude oil have influence in a significant manner on short and long term. Based on that result, we concluded that inflation rate in Indonesia influenced by cost-push inflation and demand-pull inflation can be controlled by central bank with BI Rate as the main intermediate target.
Pengaruh Lingkungan Bisnis terhadap Informasi Akuntansi Manajemen dan Penganggaran Dampaknya terhadap Kinerja Perusahaan Astuty, Widia
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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This study aims to find empirical evidence on the effect of the manager’s perception about the business environment on the characteristics of management accounting information; find empirical evidence on the effect of the manager’s perception about the business environment on the characteristics of budgeting; and find empirical evidence on the effect of the manager’s perception of the environment bisnisl, characteristics of management accounting information, budgeting and the performance characteristics of a manufacturing company in Medan Industrial Estate. The method used is descriptive survey method and explanatory survey method. The data used are the primary data using a questionnaire addressed to the marketing and production manager and president of the company with a Likert’s scale. This study uses census of the entire population as the unit of analysis as much as 103 manufacturing companies in Medan Industrial Estate. Data analysis was used path analysis. The results showed that a) the perception of managers of the business environment affect the characteristics of management accounting information; b) perceptions of managers about the business environment affect the characteristics of budgeting; and c) perceptions of managers about the business environment, characteristics of management accounting information, and budgetary characteristics affect the performance of the company.
Kompetensi SDM dan Kualitas Pelayanan Rumah Sakit Prihartono, Budhi; Sudirman, Iman; Ratnamiasih, Ina; Govindaraju, Rajesri
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
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Abstract

There are many studies about factors influencing the hospital service quality. They’re focused on those aspects of the services directly felt by the patient. Problems that cause the low service quality had been studying, continually. In this preliminary study, factors influencing the service quality that are related to clinical human resources competency are explored. Factors that mediate the relationship between human resource competency and service quality, namely job satisfaction, also discussed in this study so as to obtain a comprehensive picture of the factors that cause the service quality. This study is an exploratory study. A single case study was executed at a private hospital in Bandung. A number of semi-structured interviews were executed with a number of doctors, hospital managers and nurses. Questionnaires were distributed to a number of nurses. The results showed that the the clinical human resource competency influences the hospital service quality through job satisfaction.
Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan Ridwan, Mochammad; Gunardi, Ardi
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
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Abstract

This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.
Pengaruh Return On Investment dan Economic Value Added pada Return Saham Perusahaan Manufaktur Puspitawati, Lilis; Supardi, Deddy
Jurnal Trikonomika Vol 7, No 2 (2008): Edisi Desember 2008
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The research aims to estimate the effect of Return On Investment (ROI) and Economic Value Added (EVA) toward stock return and test the Efficient Market Hypothesis semi strong form which are done by manufacture public companies listed in Jakarta Stock Exchange, the samples used 22 manufacture public companies which are include of the three classifications stated: basic industry and chemicals, miscellaneous industry, and consumer good industry. Stating samples used Purposive Sampling. Statistical test used multiple regression to examine the effects of those two variables both partially and simultaneously, to analize the stock return used event study analysis. The results indicate that simultaneously and partially ROI and EVA have positif significant effect toward the stock return. Anathor result indicate ROI have more high correlation toward stock return than EVA. The research indicate that in the reality condition applying EVA in Indonesia’s capital market have less support. On that account, performance measurement based on EVA ought to be made as of the parameter by company managers as base for invesment in stocks.
Pengaruh Pemilihan Metode Akuntansi, Auditor, Underwriter, dan Kepemilikan terhadap Tingkat Underpricing Saham Rusmanto, Toto; Fransiska, Agnesia
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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The purpose of this study is to examine the effects of accounting method choice, auditor reputation, underwriter reputation and ownership structure on the degree of underpricing. We examined 81 IPO companies listed at Indonesia Stock Exchane during 2001 to 2010 period. Using multiple regression the study found that there is no significant effect of accounting choice method, auditor reputation, underwriter and ownership structure to underpricing. This is consistent with Ali dan Hartono (2003) for inventory method choice, auditor, under writer and ownership structure. But inconsistent with Ali and Hartono (2003) for depreciation method choice.The current study classifies IPO companies from financial and non-financial, the previous research did not, this perhaps as a cause of different research result since financial and non financial companies have different characteristics and nature for fixed asset depreciations.
Peran Board of Directors dalam Operational Risk Disclosure: Studi Empiris Perbankan Indonesia Suhardjanto, Djoko; Rahmawati, Erna
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
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The purpose of this study is to examine the effect of board of directors to operational risk disclosure of Indonesian banks. Board of directors are identified as the board size, the composition of independent commissioners, the composition of woman commissioners, educational background of president directors, and the number of board meetings. This study also uses profitability and the composition of independent audit committee members as control variable. The level of operational risk disclosure is measured based on identified items of Lampiran Surat Edaran Bank Indonesia No.5/21/DPNP/2003. Under purposive sampling, secondary data of 46 annual reports year 2008-2009 of banks in Indonesian Stock Exchange are selected. The result of multiple regression shows that the size of board of directors affects the level of operational risk disclosure. Board of directors is the core of corporate governance, charged ensuring strategic guidance, monitoring management, and providing accountability. Other variables, the composition of independent commissioners, the composition of woman commissioners, educational background of president directors, and the number of board meetings are not good predictors for level of operational risk disclosures.
Tensions in Islamic Economics Mariyani-Squire, Edward
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
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Abstract

The discipline of modern Islamic economics is currently torn in opposing directions by different visions of what its nature should be. On one side, it is argued that modern Islamic economics is too heavily influenced by secular economic theory. On the other side, it is argued that an overreliance on theologically-informed ideals would render Islamic economics unduly unrealistic. This paper explores the two competing criticisms of modern Islamic economics, illustrating how the conflict is played out in the area of Islamic banking. A case is tentatively made for greater pluralism in modern Islamic economics as a means of moving the discipline forward.
Managerial Performance Improvement Through Accounting Management Information and Business Strategy Shahab, Ali
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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Abstract

The national and global economic conditions that have high uncertainty makes the company, must be able to compile reliable accounting information in an effort to solve the next problem of corporations and development firms. The strategy with appropriate information will give the higher information in corporate strategy. The problem is whether the variable business strategy can moderate the relationship between accounting information and managerial performance. This research is explanatory research by using quantitative approach with the multiregression model. The population in this study is all big manufacturing companies in Semarang with 54 companies as a sample. The results of this study revealed that the accounting information in the company gives effect to increase managerial performance. Business strategy can moderate the influence of accounting information on managerial performance. Prospector business strategy tends to increase the influence of accounting information on managerial performance.
Intra-Industry Trade sebagai Alternatif dalam Mengatasi Dampak Krisis Global di Indonesia Yuliati, Lilis
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
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Issue of intra-industry trade (IIT) is increasingly discussed, since the concept was introduced by the Grubel-Lloyd in 1975. Empirically, the concept of IIT was developed in the 1980s in modern industrialized countries which coincidentally posses common endowment of factors, which tend to be capital intensive. The objectives of the study are threefold to obtain a figure of the intensity of IIT between Indonesia and ASEAN-4, to collect empirical evidence, examine and explain the factors that influence the intensity of IIT Indonesia with ASEAN-4. This study used Grubel-Lloyd Index and panel data analysis. The study showed the following results: Firstly IIT of Indonesian’ manufactures to ASEAN market-4 tend to experience a shift during the period 1985 to 2009 according to SITC categories The high commodity index in the initial year was declining over time in the subsequent years. Share intensity of IIT between Indonesia with four ASEAN member countries are included non IIT category because it was < 40%. Secondly, the intensity of IIT in manufactures based on ISIC category can be included in the category of IIT because it was ≥ 40%, namely 47.65%, while the remaining 52.35% is still belong to the non-IIT category. Thirdly, the estimation of the independent variables of the econometric model using FEM method, showed the following results: the intensity of labor and the economies of scale indicated no significant positive value. Market structure, product differentiation and dummy economic integration showed a significant positive value.

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