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INDONESIA
Journal of Indonesian Economy and Business
Published by Universitas Gadjah Mada
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes author from any institutional backgrounds and accepts rigorous empirical or theoretical research paper with any methods or approach that is relevant to the Indonesian economy and business content, as long as the research fits one of three salient disciplines: economics, business, or accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 989 Documents
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NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION Junaidi, Junaidi; Hartono, Jogiyanto
Journal of Indonesian Economy and Business Vol 25, No 3 (2010): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on a going concern opinion. Audit opinion issued by the auditoris expected by users of the quality of information, because as the basis for investment decisions. Going-concern audit opinion is an opinion issued by auditors to ascertainwhether the company can maintain its existence. Studies on the factors that affect the audit opinion have been carried out both overseas and in Indonesia. The factors used are vary and the results are not conclusive. This study uses 89 sample firms listed on the Indonesia Stock Exchange in 2003-2008. Logit regression analysis shows that the tenure, auditor reputation, disclosure has a significant on going-concern opinion while the client company size has no effect on going-concern opinion.Keywords: tenure, auditor reputation, disclosure, size, going-concern opinion
THE POLITICS OF BANKING: GLOBALISATION AND DOMESTIC POLICY CHANGE Sukarman, Widigdo
Journal of Indonesian Economy and Business Vol 24, No 2 (2009): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

The current article aims to elaborate on the history of bank policy modifications as a response towards economic and financial change, mainly due to globalisation. The centralstatus of banks in the economy causes a need for the government to protect it in many forms that differ from one country to another. Bank policy makers that are closed oresoteric and are short-lived must be opened up to be able to receive long term ideas. The process is also marked intensively with competing interests between other actors of the government.Keywords: esoteric, globalisation, segmentation, deregulation, problem of coordination
PERSONALITY AND COGNITIVE FACTORS IN INFORMATION SYSTEM MIGRATION PROCESS Abdillah, Willy
Journal of Indonesian Economy and Business Vol 28, No 2 (2013): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study predict potential resistance of IT adoption from perspective of cognitive andpersonality. Research conducted on 30 employees of PT. Berau Coal and 54 employees ofPDAM Boyolali who are undergoing the process of migration of ERP and e-billing. Nonprobabilitysampling procedure was using in this research with purposive-judgmenttechniques. Primary data retrieved through a questionnaire with a closed question format.Hypothesis testing conducted using Partial Least Square with software applications2.0.M3 version SmartPLS.The results show only the cognitive factors have positively influence on intention toadopt ERP and e-billing. This finding reinforces that the development of IT adoptiontheory will lead to perceptual factors. Also, this finding indicates that the employees of PT.Beraucoal and PDAM Boyolali have great intentions to use IT in term of ERP and ebillingmigration process. Managerial implication and further researches are discussed.Keywords: Personality Factors, Cognitive Factors, Information Technology Acceptance,ERP and e-billing.
Overconfident Behavior in a Security Market, the Implication of Self Deceptive Behavior in Price Discovery Processes – A Market Experiment Kufepaksi, Mahatma
Journal of Indonesian Economy and Business Vol 23, No 1 (2008): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

People may suffer from overconfidence in their daily activities. According to psychological research, less informed individuals may suffer from overconfidence. Empirical research shows that investors suffer from transaction losses due to overconfidence. This current research is an experimental research project that addresses these issues. According to the research design, all investors are classified into three groups based on their scores of overconfidence, namely the less informed investors, the rational (average) investors, and themore informed investors. In order to observe the responses of the groups of investors when they receive valuable information, the research employs four different types of treatments consisting of the condition of no market information, the provision of guidance of security prediction, the good news and the bad news.The research demonstrates that the less informed investors are inclined to assess the precision of their knowledge and information excessively so that they produce a higher mean of prediction and price errors than those of the more informed investors in all experimentalmarket sessions, except in the market session of good news. The phenomenon indicates that less informed investors conduct a self deceptive behavior. The result of the research also shows that although the less informed investors have higher mean of prediction or price errors, they have a chance to gain profit as long as they are able to deliver the predicted value of the security accurately which is closer to the market price that reflects the expected price ofthe majority of the market players.Keywords: Overconfidence, self-deception, price (prediction) error; transaction losses
THE IMPOSSIBILITY OF REVIVING DINAR AND DIRHAM CURRENCY SYSTEM IN THE MODERN ECONOMY WORLD Muflih, Muhammad
Journal of Indonesian Economy and Business Vol 27, No 1 (2012): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study proves that in the discourse of fiqh, Islamic history, and Islamic banking the position of the concept of reviving the currency of dirham and dinar is very weak.Indicators that justify the conclusion of this study are: (1) there is a correspondence with historical evidence of inflation in the Islamic world, (2) there is correspondence with thoughts of fiqh, (3) there is a correspondence with modern syariah financial concept, and (4) there is a correspondence with Islamic banking attitude.This study is written to challenge the idea of Ahmad Hasan, Hifzu Rab, Khan-Mirakhor, Meera-Larbani, and ‘Umar Vadillo who state that inflation problem in Islamic world is best solved by reapplying the currencies of dinar and dirham as bases of transaction mediation. The inaccuracy of conclusion of the modern Islamic economist figures was shown by many historical facts showing the turmoil in values of these two gold bills in time of inflation. Other reasons for the fragility of these two currencies are;(i) lack of support of the fiqh expert in strengthening these currency systems as way out of the inflation-affected transaction, (ii)lack of support of fiqh experts to urge Islamic worlds to use only dinar and dirham as official currency,(iii) lack of support of Islamic banking experts to revive the use of dinar and dirham as transaction bases and remedy for inflation-affected transaction. The facts showed that the chosen system taken by fiqh and Islamic banking experts in settling the inflation-affected transaction was the strengthening of mu‘âmalah transaction system instead of alternating the currency system. The outcome of the strengthening the mu‘âmalah transaction system is a concept of price adjustment.The concept of price adjustment gives a strong implication to modern Islamic banking as an instrument of the mu‘âmalah transaction system support when facing inflation cases.Keywords: inflation, islamic banking, dinar, dirham
PUBLIC SECTOR EFFICIENCY IN INDONESIA (FISCAL DECENTRALIZATION ERA, 2001 –2008 Kirana, Mayanggita; Saleh, Samsubar
Journal of Indonesian Economy and Business Vol 26, No 1 (2011): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

While many developing countries have devolved public responsibilities to local governments in recent years, some studies have examined whether decentralizationactually leads to greater public sector allocation efficiency. This paper approaches this question by assessing the efficiency of government expenditure on public sector underfiscal decentralization. The area of public expenditure is of great importance making the findings have strong implications with regard to public sector efficiency.We compute public sector performance (PSP) and public sector efficiency (PSE) indicators, comprising of composite and 9 sub indicators, for 33 provinces in Indonesia.The first 6 sub indicators are opportunity indicators that take into account education, health outcomes, poverty, gender equality, quality of public infrastructure (transportationand energy). 3 order indicators reflect the standard musgravian tasks for the government: allocation, distribution, and stabilization. The input and output efficiency of public sectors across provinces is then measured using a non-parametric production frontier technique.Free Disposable Hull (FDH) analysis is used to estimate the extent of slack in government expenditures. The study finds significant differences in PSP and PSE, which suggests alarge potential for expenditure savings in many provinces. All these findings suggest diminishing marginal products of higher public spending.We also estimate a semi parametric model of the public sector production process by regressing FDH analysis output scores on non discretionary variables using the Tobit procedure. We show that inefficiency is strongly related to GDP per capita, human development index, and degree of fiscal dependence. The central message of this paper is that increasing budgetary allocations for public sector may not be the only or most effective way to increase public sector outcome, and that more attention should be given to increasing the efficiency of expenditure.Keywords: fiscal decentralization public sector performance, public sector efficiency, free disposable hull, Tobit
THE IMPACT OF FORESTRY SECTOR PERFORMANCE ON ECONOMIC INCOME GROWTH: A SOCIAL ACCOUNTING APPROACH Yunardy, Syafrul; Ulya, Nur Arifatul
Journal of Indonesian Economy and Business Vol 24, No 3 (2009): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Framework for Socio-economic Accounting System or the Social Accounting Matrix (SAM) states that the distribution of income received by each production factor specifiedin terms of economic sector concerned and called the factorial income distribution. Value added generated from the sum of total wages and salary plus capital income. Total of value added showed gross domestic product (GDP). Impact of Indonesias forestry sector performance can be measured by knowing its contribution to economic income growth.This paper discusses the impact of output growth in the forestry sector to factor income growth using Socio-economic Accounting System or the Social Accounting Matrix (SAM) approach. The impact of forestry sector production growth can be used to measure economic growth. Accounting multiplier is used to calculate the impact of output growth in the forestry sector to factor income growth in the year 2000 until the year 2005. Forestry sector for 5 years (2000-2005) gave a positive contribution to income growth. There are 16 economic sectors contributes positively to the factor income. Decrease in income growth occurred only on one factor of production, which are; Laborship,Leadership, Administration, Military, Professionals Recipients of Wages & Salaries in the Village. Forestry sector as a whole increases income growth of 104.64 percent during theyears 2000-2005.Keywords: accounting multiplier, production factor, SAM, value added
INSTITUTIONAL AND SPATIAL EFFECTS ON MANUFACTURING PERFORMANCE IN CENTRAL JAVA PROVINCE: THE NEW INSTITUTIONAL ECONOMICS AND THE NEW ECONOMIC GEOGRAPHY PERSPECTIVE Ahmad, Abdul Aziz; Soepono, Prasetyo; Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 28, No 3 (2013): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

In the economic view, the manufacturing sector is important in relationship to its role in economicgrowth and the whole economy. This empirical work examines why manufacturing disparityexists, and what institutional and spatial factors empirically have an important effect onthe manufacturing sector development in Central Java Province, Indonesia. The variables thatare identified that have an influence on the manufacturing performance are ethno linguistic,legal rules, bureaucratic financial performance, democracy, city fascination, regional locationindex, the manufacturing base, infrastructure, the labor force, the intermediary finance institutionand the types of regional administration (regency and city). To analyze it, this researchuses the spatial econometric method on its methodological analyses. It is used to reduce thepotential problem that arose in the cross section and panel data which had spatial interaction,and spatial structure. This empirical work shows that all of the institutional variables havepositive and significant effects on the dependent variable. The other result is that every spatialvariable also tends to have a positive and significant impact on manufacturing development.For economic policy, labor activity, the roles of financial intermediaries and infrastructurevariables also have a positive effect on the manufacturing development.Keywords: manufacturing disparity, spatial econometrics, institutional, ethno linguistic,regional location index
PERILAKU AGREGAT MONETER DALAM SISTEM KEUANGAN/PERBANKAN GANDA DI INDONESIA Achsani, Noer Azam
Journal of Indonesian Economy and Business Vol 23, No 2 (2008): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

The main difference between contemporary Islamic monetary system and conventional monetary system is the replacement of interest system with profitand-loss sharing (PLS) system, which both have different behavior in influencing monetary stability. This study aims to analyze demand for money, conventionally and Islamically, in Indonesia and to determine the relationship between money supply in the two system and price level as the goal of monetary policy. Methods used are Vector Auto Regression (VAR) and Vector Error Correction Model (VECM). The results show that PLS return negatively correlated with Islamic demand for money. In Islamic demand for money, the value of correction error is significant, so that there is an adjustment towards its long-term equilibrium. The Islamic demand for money stabilizes quicker to response the shock from other variables compare to that of conventional demand for money. Moreover, there is no cointegration between money supply, conventionally and Islamically, with price level, so that inflation targeting framework of monetary policy implemented by Bank Indonesia need to be reviewed.Kata Kunci : permintaan uang konvensional, permintaan uang Islam, sistem keuangan/perbankan ganda, VAR/VECM
MOTIVATION AND CONSEQUENCE OF INDIVIDUAL’S INVOLVEMENT IN SOCIAL NETWORK SITES: A STUDY OF SOCIAL COMPUTING OF INTER COLLECTIVISTINDIVIDUALIST CULTURAL VALUE Abdillah, Willy; HM, Jogiyanto; Handoko, Hani
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research aims to examine the empirical model of social computing. Research model is developed upon the social influence factors, technology acceptance model, psycho-social wellbeing, and culture value. Research design employed online survey questionnaire. Data of 433 samples were analyzed using Partial Least Square (PLS) technique. Results suggest that proposed model has met criteria of goodness-of-fit model and indicated that Identification and Compliant are the motivation factors of desire to involve in social network sites (SNS) and involvement in SNS predicts depression and loneliness. This research also finds that motivation of individual to involve in SNS and its impact are different among collectivist and individualist. Implications for stakeholders and further research are discussed.Keywords: social computing, social influence factors, psychosocial wellbeing, social network sites, individual culture values, and PLS.

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