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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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MOTIVASI, BATASAN, DAN PELUANG MANAJEMEN LABA (Studi Empiris pada Industri Perbankan yang terdaftar di Bursa Efek Jakarta) none author, none author
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purposes of this research are: (1) to test the relationship between information asymmetry, audit quality (constraints on earnings management) and earningsmanagement, and (2) to test the influence banking regulation, profitability (incentives to manage earnings) to earnings management. The regulation mentioned in this research is banking regulation which directly and indirectly influences company earnings. They are carefulness regulation and health level regulation. The main motivation of earningsmanagement by the banking industry is to fulfill the regulation. Result of this research can benefit to theory development, accounting standard organizer, regulator (BankIndonesia), and also investor.This research data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by the Capital Market ReferenceCenter (PRPM) of Indonesia Stock Exchange (BEI) and also financial statement of public banking companies published by Indonesia Banking Directory. Population of this research is all public bank exists at Indonesian in the year 1999 until 2004 which enlist in BEI. Purposive sampling method was used to collecting data, and 120 observations are collected.The existence of earnings management in banking industries is indicated by the mean of discretionary accrual not equal to zero (negative). The discretionary accrual as a proxyto earnings management is influenced by the health level banking regulation. Banks whose health score decrease make reducing earnings to can increase their balance of productive assets loss allowance (PPAP). Information asymmetry moderates relationship between banking regulation of carefulness and earnings management. This conclusion support the research of Rahmawati (2006), Beaver and Engel (1996), Wahlen (1994), Moyer (1990), Niswander and Swanson (2000). Audit quality do not influenced earnings management in this research, because this research uses audit quality proxy with size of public accountant firm. Profitability influences earnings management at significant 10%.Keywords: earnings management, information asymmetry, banking regulation, audit quality, profitability.
THE EFFECT OF SOCIAL CAPITAL ON LOAN REPAYMENT BEHAVIOR OF THE POOR (A Study on Group Lending Model (GLM) Application In Islamic Microfinance Institution) Sanrego, Yulizar D.; Antonio, M. Syafi’i
Journal of Indonesian Economy and Business Vol 28, No 2 (2013): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

Market failures in the financial system may be indicated by the absence of opportunitiesfor the poor to get financial services. This also happens in the practice of Islamicbanking. For this reason it is popping up a lot of non-market institutions - Islamic MicrofinanceInstitutions (IMFi) is one of them - which tried to cover up the weaknesses ofbanking practices. However, the development IMfi is not effective in alleviating povertyand not much different behavior from most banks. In turn, appear Islamic Microfinancebasedgroups in the hope of further empowering the poor and ensure that financialservices can be viable and able to repay their loans with three main approaches thatimplemented simultaneously; (1) spiritual approach (2) financial approach and (3) socialapproach. This study wanted to prove empirically that Islamic Microfinance -based groupscan ensure that the poor deserve to get financial services and are able to repay their loanon time. Using Structural Equation Model the study proved that Social Capital valueswhich embedded within the Islamic Microfinance-based groups influence the behavior ofthe poor in repaying their debts. As a policy recommendation, Islamic Bank shouldconsider to prefer Islamic Microfinance-based groups as partners in the realization oftheir linkage program for the poor so that poverty alleviation program can be optimallyimplemented.Keywords: Social Capital, Group Lending Model (GLM), Repayment Behavior
MENINGKATKAN DAYA SAING PEREKONOMIAN NASIONAL: PELAJARAN DARI INDUSTRI TERPILIH Sambodo, Maxensius Tri
Journal of Indonesian Economy and Business Vol 23, No 1 (2008): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This paper aims to analyze the condition of Indonesian comparative advantage, based on internal and external factors analysis. Based on selected industries namely synthetic fiber, pulp and paper, travel goods and photographic and field research from five provinces, there are some lessons need to be done by government. There are threemajor findings from this study. First, there is no improvement in competitiveness without increasing value added and productivity. Second, high local content will help the industries to gain competitiveness. Third, currently, contribution of total factorproductivity and labor productivity are quite low for enhancing competitiveness. The study suggests government needs to develop up stream industries for supporting down stream industries. Further, promoting good and clean governance need to be part ofmicroeconomic reform.Keywords :Comparative advantage, value added, productivity, good and clean governance
MATRIX INDEX OF INCOME VARIETIES OF INDONESIAN LABOR FORCE AND ITS APPLICATION IN INDONESA Canon, Syarwani
Journal of Indonesian Economy and Business Vol 27, No 1 (2012): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

Matrix Index of Income Varieties (MIVP) is an index, which is developed from the variety co efficiency and statistic χ2 so that it will produce output totally as shown by Index of Williamson/Theil, as regionally as Index of Theil, sectorally as Index of Gini.Besides, Matrix Index of Income Varieties (MIIV) is able to identify which individual/ sector/region influence the draw of income inequalities above or below the average. In application, MIIV will produce a maximal outcome if it is combined with Labor Force Productivity Index.The outcome of MIIV/MIVP in Indonesia shows that the high-income inequalities in Indonesia are influenced by the contribution of regional economy, regional labor force contribution, the characteristic of regional economic sector, and regional potentials of each province.Keywords: income distribution, total, region, sector, regional sector
GLANCING METEOR SHOWER OVER INDONESIA: VOLATILITY SPILLOVERS FROM A MAJOR STOCK MARKET TO INDONESIAN STOCK MARKET AND CURRENCY Setiastuti, Sekar Utami
Journal of Indonesian Economy and Business Vol 26, No 1 (2011): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

During the deepest financial crisis in mid 2007-2009, increasing volatility of Indonesian stock market index were captured. Increasing volatility of the series is acommon event since the volatility of financial market around the globe is increasing likewise. Yet, whether it is a sign of volatility spillover or comovement still emerges as amystery.This paper seeks to explain the causes of the increasing volatility in domestic currency and stock market. To investigates the hypothesis in tranquil and crisis periods, theobservation period of January 2, 2003 to May 31, 2010 is splitted into two sub-periods with different levels of volatility. Using VAR-EGARCH on daily stock market index of Indonesia (IDX), S&P 500, and the bilateral exchange rate, we documented the existence of meteor shower and heatwaves in Indonesia stock market and exchange rate during crisis period. This finding implies that in crisis period, Indonesian stock market and exchange rate volatility were not only affected by market specific factors, but were alsoaffected by volatility of the major stock market. We also captured asymmetric affects in the model which suggests that negative shock in the major stock market will increase the volatility of domestic stock market more than positive shock will.Keywords: volatility spillovers, comovement, contagion, VAR-EGARCH
THE IMPACT OF FOREIGN DIRECT INVESTMENT ON ECONOMIC GROWTH IN INDONESIA, 1980-2004: A CAUSALITY APPROACH Wahyudi, Setyo Tri
Journal of Indonesian Economy and Business Vol 24, No 3 (2009): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Foreign investment, in addition to domestic investment, is one of the driving sources of a nations economy, because of its ability to create jobs and allow the transfer oftechnology that in turn encourages economic growth. Significant role contributed by these investments, in the context of Indonesia, can be seen from its contribution to the national economy.This study aims to determine the relationship between investment and economic growth in Indonesia. Using the data of Foreign Direct Investment (FDI) and GDP on 1980-2004 periods, and method of causality, this study tried to answer the question of whether investment causes economic growth or whether economic growth causes investment.To examine the relationship between two variables, there are three steps test conducted, unit roots test (using the ADF test); co integration test (using the Johansen cointegration test); and causality test (using the Granger Causality test). Conclusion indicated that investment affects economic growth.Keywords: Foreign direct investment, economic growth, granger causality.
ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Nisriani Manafe, Mesri Welhelmina; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 29, No 1 (2014): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

 Local government accountability attracts attention since the issuance of the PresidentialInstruction Number 7 of 1999 on Accountability Reporting of the Performance of GovernmentInstitutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah).In practice, this accountability is not as was expected. One indication of the causalfactor of the failure of the accountability implementation program is that it is considered as anobligation to describe and to justify the behavior of the accountability actors. The objective ofthis study is to empirically examine the correlation between the requirements of various types ofaccountability with negative perception of the work context and the work performance of theaccountability actors. It contributes to the empirical evidence for the correlation among thevarious types of accountability obligation and the work performance based on the institutionaltheory with mixed method, which is a quantitative approach with PLS and a qualitativeapproach with thematic analysis. Its samples are 201 SKPD officers in the local government ofNusa Tenggara TimurProvince. The results of the study show that the conflict in theaccountability requirement has significant impact on the work context with negative perceptionat different levels, but does not have any significant impact on the work performance of theaccountability actors.Keywords: accountability, accountability requirements, work performance, and mixed method.
PENGARUH STRUKTUR KEPEMILIKAN PUBLIK, PRAKTIK PENGELOLAAN PERUSAHAAN, JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP TINDAKAN PERATAAN LABA (STUDI EMPIRIS PADA INDUSTRI YANG LISTING DI BURSA EFEK JAKARTA) Susanto, Yulius Kurnia
Journal of Indonesian Economy and Business Vol 23, No 3 (2008): July
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research is designed to examine the influence of company’scharacteristics on income smoothing action among listing companies at Jakarta Stock Exchange. The factors being examined were public ownership structure, corporate governance practice, industrial type, firm size, profitability and financial risk. Corporate governance practice namely audit quality, independent commissioner board and audit committee.Eighty one listed companies at Jakarta Stock Exchange selected usingpurposive sampling method were used as research sample, with period from 2002 until 2006. The sample was classified into smoother and non smoother using Eckel’s model. Data were analyzed using binary logistic regression.The results of the analysis indicated that public ownership structure,corporate governance practice, industrial type, firm size, profitability had a significant influence on income smoothing action and the influence of financial risk on income smoothing action was not significant.Keywords: Public ownership structure, corporate governance practice, industrial type, firm size, profitability, financing risk and income smoothing action.
MODEL OF POOR SOCIETY EMPOWERMENT THROUGH OPTIMIZING THE POTENTIAL OF ZAKAT: A Case Study in Lampung Province Hayati, Keumala; Caniago, Indra
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

Previous research found a large zakat potential in Lampung province that reached Rp 644 billion (opinion 2 percent from GDRP) and Rp1.3 trillions (opinion 4.3 percent fromGDRP). This potential could assist the government in tackling poverty. Based on this potential, further research was to design Model of Poor Empowerment through Optimizingthe Potential of Zakat. The method used is a case study. There were five propositions developed, namely: (1) Optimization of the collection of zakat requires synergy role between LAZ/BAZIS (Zakat Executor Institution), government and society, (2) Empowerment Program of the poor through productive zakat by LAZ could be done by using Community-Based Development, (3) the distribution of zakat in the effort of empowering the poor requires synergy programs between LAZ and the government, (4) the appropriate organizational structure of LAZ is Geographic structure, and (5) Management of collection and distribution of zakat depends on a reliable information system.The result shows that the role of government is as obligatory zakat regulator either to individuals, companies, and government agencies. Furthermore, Muzakki consisting of individuals, corporations and government agencies collected their zakat to LAZ/BAZIS. In the case of zakat distribution, government and LAZ should work together so the governments poverty reduction programs and LAZ empowerment of the poor program will be mutually synergistic and will not overlap each other. LAZ could also run the program of the Community-Based Development. The study also found LAZ should use geographical organizational structure. This structure allows the formation of decentralized LAZ regency/city. Further LAZ works need the support of a reliable information system.Keywords: Empowerment of the poor, zakat potential, synergy between government and LAZ poverty reduction program, Community Based Development.
CONVERGENCE OF GDRP PER CAPITA AND ECONOMIC GROWTH AMONG INDONESIAN PROVINCES, 1988-2008 Gunawan, Diah Setyorini
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

In this paper, we analyze the condition among province in Indonesia especially about the convergence or divergence in gross domestic regional product. This research usedsecondary data for the 1988-2008 periods. We divide the periods as four episodes, based on the presidential terms. They are 1988-1999, 1999-2001, 2001-2004, and 2004-2008.Entrophy Theil index, coefficients of variation, Kuznets’ hypothesis test, absolute convergence, and conditional convergence were used in this research. This research foundthat the convergence in gross domestic regional product happened in every period of the presidential leadership in Indonesia. We also found that regional economic growth inIndonesia is determined by gross domestic regional product per capita, oil and gas resources, general allocation funds and revenue sharing funds.Keywords: convergence, regional economic growth, gross domestic regional product

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