cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wuri Handayani, Ph.D.
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281
Location
Kab. sleman,
Daerah istimewa yogyakarta
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 10 Documents
 1 
Search results for , issue "Vol 15, No 3 (2000): July" : 10 Documents clear
THE ROLE OF ENVIRONMENT DEVELOPMENT ON INSTITUTIONAL ACCOUNTING IN INDONESIA Hadori Yunus
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.164 KB)

Abstract

Some accounting rules and conventions sometimes are inappropriate, and misleading in the sense that they are unsuited to the needs of the accounting profession. Related to that experience, Indonesia should learn from its own experiences, which were originally influenced by the Dutch and have since become strongly influenced by the United States of America (USA). This paper elaborated the Indonesian accountancy system on aspects of the environment, accounting principles and EFR practices. The environment factors are included such as economic, legal, social, political, and cultural aspects. Those aspects and intersection among them will be critically analyzed. The focus of interpretation and critical thinking will be in formulating accounting development strategy, as well as strategizing a relationship between accounting education and accounting profession. The influence of political, legal and economic has a significant share on policies’ setting in accounting theories and practices. For example, capital market institutions and practices promoted some accounting requirements to impose a quality standard in market accountability. This means there are a political, legal and economical support for implementing External Financial Reporting (EFR)’s approach, especially on greater disclosure and toward globalization incentives.
PARADIGMA STRUCTURE CONDUCT AND PERFORMANCE VERSUS HIPOTESIS EFISIENSI: MANAKAH YANG MENCERMINKAN INDUSTRI PERBANKAN INDONESIA? Pracoyo Budi Jatmiko
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.741 KB)

Abstract

There are two competing hyphotesis with regard to market structure and performance. The first hypothesis is structure-conduct-performance paradigm which emphasized on market collusion and the second hypothesis is efficiency hyphotesis which emphasized on market efficiency. Both hypothesis are mutually exclusive. This article conducted test for both hyphotesis with respect to the Indonesian banking industry using pooling data from 16 largest bank for period 1988-1995. The results were suprisingly support the efficiency hyphotesis. It means that government regulation has succesfully fostered banks to enhance their efficiency and then improved their profit. However, readers have to use the finding prudently because there is a few sample limitation.
ANALISIS PENGARUH BEBERAPA FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM Kasus Industri Barang Konsumsi Yang Go-Publik di Pasar Modal Indonesia Syahib Natarsyah
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.159 KB)

Abstract

This research is aimed at analyzing influence of several fundamental factors and systematic risk on stock price of consumption goods industries. The group of consumption goods industry has been chosen as research object considering that the products obstained are strategic consumption commodities badly needed by the society as a whole, in which they are not only in the form of nutricious food and drink, but also medicines, helth products, cosmetic, and other household basic necessities.The sample was taken by using non probability random sampling (purposive sampling method). The population cover 38 companies, while the taken sample consist of 16 companies, the research period of 8 years (1990 up to 1997). The data were analyzed by double log (log linear) model.The research result show that from the six factors assumed to influence on stock price of consumption goods industries under investigation, there are four factors which partially show positive and significant influence: return on assets (ROA), debt to equity ratio (DER), book value equity per share (BVES) with degree of less than 1% and systematic risk with degree of 10%. Actual influence of ROA on stock price is the same as the one happened in the previous research, which means that investors are very consistent inb applying performance finance from aspect of industry “earring power” in evaluating stock price. Book value equity per share as a dominant factor in influencing stock price, and this indicates that Indonesian investors tend to invest their capital in long run periods when value of equity pershare grows, wich reflects gurantee or claim on net assets provided by fims.Based on the research results, it is also discovered that fundamental factor and systematic risk have weak influence in explaining stock price variation at the Indonesian capital market, in which R2 is only 31%, which means that stock price variation is mostly determined by market psychology, that is non fundamental factors.
PENDEKATAN PENILAIAN PROPERTI UNTUK ESTIMASI NILAI SEWA TANAH DAN BANGUNAN PT. KA (PERSERO) DAOP VI GUNA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH DAERAH ISTIMEWA YOGYAKARTA R. Edi Rianto; Wihana Kirana Jaya
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.862 KB)

Abstract

BPPN (Badan Penyehatan Perbankan Nasional) akhir-akhir ini banyak mendapat sorotan karena ternyata penilaiannya terhadap aset-aset bank terlikuidasi tidak sesuai dengan penilaian aset oleh bank-bank itu sendiri (pihak bank banyak yang telah me-mark-up asetnya). Sebenarnya bagaimanakah cara penilaian aset-aset tersebut dilakukan? Secara teori ada tiga pendekatan dalam penilaian properti yaitu: pendekatan perbandingan data pasar (market data comparison approach), pendekatan biaya (cost approach) dan pendekatan pendapatan (income capitalization approach). Ketiga pendekatan tersebut akan dicoba untuk diterapkan dalam praktek penilaian properti, yakni pada suatu penelitian untuk menilai aset-aset PT. KA (Persero) Daop VI Yogyakarta. Penilaian tersebut adalah untuk estimasi nilai sewa yang harus dibayarkan ke Pemda DIY karena aset (tanah dan bangunan) PT. KA (Persero) Daop VI tersebut statusnya adalah milik Pemda DIY. Meskipun penuh dengan keterbatasan, tetapi makalah ini cukup memberikan gambaran bagaimana penilaian suatu aset dilakukan.
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI LABA (Penetapan Rasio Keuangan sebagai Discriminator) Nur Fadjrih Asyik; Soelistyo Soelistyo
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.345 KB)

Abstract

Financial statements users need financial information of companies to analyze their financial condition and performance. Financial ratios are useful measures for predicting the future earning changes. The study focuses on the usefulness of financial ratios in predicting future earnings.The objective of the study is to empirically examine whether financial statement-based financial ratios have ability for predicting future earnings and which ratios are significant discriminator. Predictive accuracy of financial ratios are measured with high hit ratio from classification matrix list on 2 group are sample analysis and holdout sample.Data in this study were manufacturing firms listed on the Jakarta Stock Exchange. Discriminant analysis were used in testing the ability financial ratios for predicting earnings changes. The multicollinearity test shows that there is no association between independent variables, indicating multicolinearity is not a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem.Because the objective of these analysis was to determine which variables are the most efficient in discriminating earning changes, a stepwise procedure was used. There are five significant ratios (DIV/NI, S/TA, LTD/TA, NI/S, and INPPE/TU). DIV/NI ratio is ratio which most discriminating, while INPPE/TU ratio which least discriminating.
UTANG LUAR NEGERI, INVESTASI DAN TABUNGAN DOMESTIK: SEBUAH SURVEY LITERATUR Yuswar Zainulbasri
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.037 KB)

Abstract

Kajian dan survey literatur ini merupakan pembahasan teoretis serta hasil kajian empiris tentang pentingnya serta peranan utang luar negeri dalam memacu dan mendorong kemajuan ekonomi suatu negara. Kajian yang dilihat disini tidak saja dikhususkan kepada negara-negara berkembang tetapi juga melihat peranan utang luar negeri dalam mendorong kemajuan negara-negara yang dewasa ini dikenal dengan negara-negara industri seperti Jepang dan Jerman. Kedua negara ini pada masa-masa awal pembangunan ekonominya, seperti diketahui memperoleh bantuan melalui Marshall Plan yang dicanangkan oleh Amerika Serikat untuk membantu pemulihan ekonomi negara-negara yang bersangkutan setelah hancur pada Perang Dunia II.Kajian lain tentu saja ditujukan pada negara-negara berkembang karena lebih dari 90% utang luar negeri khususnya utang-utang multilateral ditujukan kepada negara-negara sedang berkembang, meskipun kebanyakan kajian yang disurvey dilakukan oleh intelektual dari negara-negara industri maju.Dalam survey ini juga dilihat beberapa kajian yang dilakukan untuk melihat pengaruh utang luar negeri terhadap ekonomi Indonesia, meskipun studi tentang Indonesia masih relatif sangat terbatas, baik yang dilakukan oleh pakar asing maupun oleh ekonom-ekonom Indonesia.
PEMANFAATAN DAN PELAPORAN ANJAK PIUTANG (FACTORING) Emita Wahyu Astami
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.061 KB)

Abstract

Factoring is the purchases of a firm’s accounts receivables (the client) by another firm (the factor) for a discount fee. This paper attempts to discuss the benefit of factoring receivables, steps taken to avoid serious problems that can arise from factoring, and reporting the sales of receivables.Being successful in the future, a company will probably need to sell overseas and being global, therefore it needs to work with an international factoring company. By using the services provided by a factor, the client gains a partner who can provide administration, working capital enhancement, business experience, and overall guidance in selling products abroad. Factors can be considered to become the receivable management entities therefore, management can focus on developing, producing, and selling products.However, before entering into a factoring agreement, a firm need to consider and take steps to avoid risks. Factoring programs work only if both factors and clients pay adequate attention to preventing problems before they arise.Finally, both the client and the factor need to report factoring receivables based on Statement on Financial Accounting Standards (PSAK) No. 43. In a factoring, receivables are sold on either a without recourse or a with recourse basis.
POTENSI MANFAAT DAN PROBLEM DI E-COMMERCE Didi Achjari
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.675 KB)

Abstract

The advanced technology of internet has brought the new way of business by introduction of the e-commerce. Nevertheless, it has potential impact on both ways, positive and negative. From the positive side, it can be utilised to enhance overall company’s performance. However, it has a lot of potential problems as well, such as cybertax, security and audit trail. Therefore, everyone who involves in the e-commerce should account for those issues to reduce or mitigate its impact.
KOMPLEMENTARIANISME Edi Prasetyo Nugroho
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.237 KB)

Abstract

The general templates of business and economic activities up to the beginning of this millenium are still dominated by competition models. To exist in such dynamic business environment, many business players still assuming that the most appropriate perspective to be used in anticipating the dynamics is by winning the competition. All efforts are directed to beat the competitors that based on a classical reason: satisfying the customers!! But, at the same time, we also observe that high competition environment is not only drive to the ideal results (customer satisfaction) but also potentially directing people to dehumanize other people. From those situation, I try to propose a concept namely Complementarianism to balance the people orientation in human transactional setting. I do believe that the appropriate premises to explain about the future issues to exist in business are not only maintaining Sustainable Competitive Advantages but also creatively and innovatively promoting what we call as Sustainable Complementary Advantages.
WORKING WOMEN AND FAMILY Eddy M. Sutanto M. Sutanto
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.316 KB)

Abstract

Sejumlah besar wanita yang masuk dan berpartisipasi dalam angkatan kerja adalah suatu fenomena baru dan menarik. Hal ini menjelaskan tekanan baru pada pekerja-pekerja wanita dan keluarga mereka. Terdapat banyak konsekuensi bagi masyarakat sebagaimana yang terjadi pada kehidupan keluarga dan individu yang bersangkutan. Makalah ini mencoba melihat mengapa wanita masuk dalam lingkungan kerja, karakteristik mereka, perubahan-perubahan konsepsi yang terjadi, dan apakah konsekuensinya. Makalah ini juga mengajukan beberapa cara untuk menyeimbangkan wanita-wanita yang bekerja dan keluarga.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2000 2000


Reset
Filter By Issues
All Issue Vol 36, No 1 (2021): January Vol 35, No 3 (2020): September Vol 35, No 2 (2020): May Vol 35, No 1 (2020): January Vol 34, No 3 (2019): September Vol 34, No 2 (2019): May Vol 34, No 1 (2019): January Vol 33, No 3 (2018): September Vol 33, No 2 (2018): May Vol 33, No 1 (2018): January Vol 32, No 3 (2017): September Vol 32, No 2 (2017): May Vol 32, No 1 (2017): January Vol 31, No 3 (2016): September Vol 31, No 2 (2016): May Vol 31, No 1 (2016): January Vol 30, No 3 (2015): September Vol 30, No 2 (2015): May Vol 30, No 1 (2015): January Vol 30, No 1 (2015): January Vol 29, No 3 (2014): September Vol 29, No 3 (2014): September Vol 29, No 2 (2014): May Vol 29, No 2 (2014): May Vol 29, No 1 (2014): January Vol 29, No 1 (2014) Vol 29, No 1 (2014): January Vol 28, No 3 (2013): September Vol 28, No 3 (2013): September Vol 28, No 2 (2013): May Vol 28, No 2 (2013): May Vol 28, No 1 (2013): January Vol 28, No 1 (2013): January Vol 27, No 3 (2012): September Vol 27, No 3 (2012): September Vol 27, No 2 (2012): May Vol 27, No 2 (2012): May Vol 27, No 1 (2012): January Vol 27, No 1 (2012): January Vol 26, No 3 (2011): September Vol 26, No 3 (2011): September Vol 26, No 2 (2011): May Vol 26, No 2 (2011): May Vol 26, No 1 (2011): January Vol 26, No 1 (2011): January Vol 25, No 3 (2010): September Vol 25, No 3 (2010): September Vol 25, No 2 (2010): May Vol 25, No 2 (2010): May Vol 25, No 1 (2010): January Vol 25, No 1 (2010): January Vol 24, No 3 (2009): September Vol 24, No 3 (2009): September Vol 24, No 2 (2009): May Vol 24, No 2 (2009): May Vol 24, No 1 (2009): January Vol 24, No 1 (2009): January Vol 23, No 4 (2008): October Vol 23, No 4 (2008): October Vol 23, No 3 (2008): July Vol 23, No 3 (2008): July Vol 23, No 2 (2008): April Vol 23, No 2 (2008): April Vol 23, No 1 (2008): January Vol 23, No 1 (2008): January Vol 22, No 4 (2007): October Vol 22, No 4 (2007): October Vol 22, No 3 (2007): July Vol 22, No 3 (2007): July Vol 22, No 2 (2007): April Vol 22, No 2 (2007): April Vol 22, No 1 (2007): January Vol 22, No 1 (2007): January Vol 21, No 4 (2006): October Vol 21, No 4 (2006): October Vol 21, No 3 (2006): July Vol 21, No 3 (2006): July Vol 21, No 2 (2006): April Vol 21, No 2 (2006): April Vol 21, No 1 (2006): January Vol 21, No 1 (2006): January Vol 20, No 4 (2005): October Vol 20, No 4 (2005): October Vol 20, No 3 (2005): July Vol 20, No 3 (2005): July Vol 20, No 2 (2005): April Vol 20, No 2 (2005): April Vol 20, No 1 (2005): January Vol 20, No 1 (2005): January Vol 19, No 4 (2004): October Vol 19, No 4 (2004): October Vol 19, No 3 (2004): July Vol 19, No 3 (2004): July Vol 19, No 2 (2004): April Vol 19, No 2 (2004): April Vol 19, No 1 (2004): January Vol 19, No 1 (2004): January Vol 18, No 4 (2003): October Vol 18, No 4 (2003): October Vol 18, No 3 (2003): July Vol 18, No 3 (2003): July Vol 18, No 2 (2003): April Vol 18, No 2 (2003): April Vol 18, No 1 (2003): January Vol 18, No 1 (2003): January Vol 17, No 4 (2002): October Vol 17, No 4 (2002): October Vol 17, No 3 (2002): July Vol 17, No 3 (2002): July Vol 17, No 2 (2002): April Vol 17, No 2 (2002): April Vol 17, No 1 (2002): January Vol 17, No 1 (2002): January Vol 16, No 4 (2001): October Vol 16, No 3 (2001): July Vol 16, No 2 (2001): April Vol 16, No 1 (2001): January Vol 16, No 1 (2001): January Vol 15, No 4 (2000): October Vol 15, No 3 (2000): July Vol 15, No 2 (2000): April Vol 15, No 1 (2000): January Vol 14, No 4 (1999): October Vol 14, No 3 (1999): July Vol 14, No 2 (1999): April Vol 14, No 1 (1999): January Vol 13, No 4 (1998): October Vol 13, No 3 (1998): July Vol 13, No 2 (1998): April Vol 13, No 1 (1998): January Vol 12, No 3 (1997): July Vol 12, No 2 (1997): April Vol 12, No 1 (1997): January Vol 11, No 1 (1996): January Vol 10, No 1 (1995): September Vol 9, No 1 (1994): May Vol 8, No 1 (1993): September Vol 7, No 1 (1992): September Vol 6, No 1 (1991): September Vol 5, No 2 (1990): September Vol 5, No 1 (1990): April Vol 4, No 1 (1989): April Vol 3, No 1 (1988): September Vol 2, No 1 (1987): September Vol 1, No 1 (1986): September More Issue