Wihana Kirana Jaya
Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada

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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 Rianto, R. Edi; Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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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.
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
THE RELATIONSHIP BETWEEN PRODUCT DIVERSITY AND THE PERFORMANCE OF CREDIT UNIONS AND BADAN USAHA KREDIT PEDESAAN IN YOGYAKARTA SPECIAL PROVINCE Kusuma, Stephanus Eri; Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 30, No 1 (2015): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study analyzes the relationship between product diversity and the performance of microfinance institutions (MFIs), especially Credit Unions (CUs) and Badan Usaha Kredit Pedesaan (BUKPs) in Yogyakarta. It employs a binary logistic regression method in its analysis and utilizes annual pooled cross section data from 16 CUs and 34 BUKPs in Yogyakarta from 2011. The result indicated that there was a direct negative relationship between the levels of saving–loan product diversity and the scale of outreach and also between the levels of saving–loan product diversity and depth of outreach. It also suggested an indirect negative relationship between the levels of saving–loan product diversity and staff productivity and also between the levels of saving–loan product diversity and self-sufficiency.Keywords: product diversity, performance, microfinance institutions, CUs, BUKPs
NEW INSTITUTIONAL ECONOMICS OF THE STATE: AN ALTERNATIVE APPROACH TO REGIONAL AUTONOMY IN INDONESIA Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 19, No 4 (2004): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Para ahli ekonomi Kelembagaan telah lama sepakat bahwa peranan Negara sangatpenting di dalam proses pembangunan baik di negara berkembang atau negara maju(Alston, 1996, World Development Report, 1997, 2002 and 2003). Teori Neo Klasik tentang Negara dibagi dua yaitu teori kontrak dan predator. Teori kontrak berdasarkan teori pertukaran bahwa peran Negara dapat memaksimalkan kesejahteraan masyarakat, dengan menciptakan aturan main yang efisien yang dapat mendorong pertumbuhan ekonomi. Teori predator mempertimbangkan bahwa Negara dikuasai kelompok kepentingan, sehingga keuntungan maksimal kelompok lebih diutamakan dari pada kesejahteraan masyarakat (North, 1981). Tidak dapat dipungkiri bahwa di dalam teori Ekonomi Kelembagan Baru (NIE), negara merupakan neksus hubungan kontrak antara prinsipal yaitu konstituen dengan agen perwakilan. Di negara demokratis terdapat dua tahap hubungan principal-agen. Tahap pertama adalah hubungan antara pemilih (voter) dengan aktor politik (individu dan organisasi yang resmi terpilih). Tahap kedua adalah hubungan antara politisi yang terpilih sebagai prinsipal dengan dengan birokrasi pemerintah sebagai agen (Burky and Perry, 1998). Namun para ekonom kelembagaan baru juga mengkritik bahwa sedikit sekali para ekonom meneliti teori NIE yang diterapkan di negara berkembang terutama di dalam kasus otonomi daerah. Paper ini akan menyajikan kajian teoritis sejauh mana peran Ekonomi Kelembagaan Baru (NIE) dapat diaplikasikan pada kasus otonomi daerah di Indonesia.Kata kunci: Ekonomi Kelembagaan Baru (NIE), Negara dan Otonomi Daerah.
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Jaya, Wihana Kirana; Rahajeng, Anggi; Bastian, Indra
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model
THE ROLE OF THE STATE IN THE CASE OF INDONESIA LOCAL TAX REFORM Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 22, No 2 (2007): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

Negara merupakan jaringan yang menghubungkan antara masyarakat (principal)dengan pihak- pihak yang mereka pilih sebagai wakil mereka (agent). Dengan posisi ini,pemerintah merupakan pihak yang dominan dalam menentukan dan menegakkanperaturan dalam negara tersebut (the rule of the game). Berdasarkan teori agensi,negara memiliki peran sebagai nexus dari kontrak yang terjalin di dalam sistempemerintahan. Karena informasi yang tersedia tidak simetris, maka seringkali terdapatpotensi bagi pemerintah untuk melakukan aktivitas oportunis. Berdasarkan konsepmengenai desentralisasi fiskal, kekuatan fiskal pemerintah daerah terletak padakemampuan mereka untuk mengelola pajak dan pengeluaran. Pajak sendiri merupakanaspek terpenting untuk mengevaluasi kekuatan fiskal suatu pemerintahan. Terkait denganberjalannya otonomi daerah, pemerintah daerah juga harus memikiki kemampuan untukmemperoleh pendapatan. Salah satu elemen penting dalam mengukur derajat otonomisuatu daerah adalah kemampuan suatu daerah untuk menarik pajak dari masyarakatnya.Namun demikian, hingga saat ini rata-rata penerimaan pajak di seluruh daerah diIndonesia masih relatif kecil. Oleh karena itu reformasi pajak perlu dilakukan untukmeningkatkan penerimaan pajak pemerintah sekaligus menghindari terjadinya ekspoitasiberlebih yang merugikan kepentingan principal.Kata kunci: The role of the state, tax reform, fiscal decentralization.
DYSFUNCTIONAL INSTITUTIONS IN THE CASE OF LOCAL ELITE BEHAVIOUR IN DECISION-MAKING ABOUT LOCAL GOVERNMENT BUDGETS IN INDONESIA Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 20, No 2 (2005): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

Membangun kelembagaan yang”terpercaya dan terprediksi “adalah langkah yang baikdi dalam mendukung sebuah sistem otonomi daerah di Indonesia. Makalah ini mencobamelihat kondisi aturan main yang belum sempurna di dalam proses perencanaan danimplementasi Anggaran Pendapatan Belanja daerah (APBN) di tingkat Kabupaten. Buktiempiris menunjukan bahwa pendelegasian kewenangan dari pemerintah pusat kepemerintah daerah kabupaten telah mendorong elit lokal untuk menyalahgunakankekuasaan di dalam proses APBD. Hal ini terjadi karena proses pendelegasiankewenangan itu tidak juga disertai pendelegasian pengawasan, penegakan, akuntabilitasserta lemahnya kontrol masyarakat.Keywords: Dysfunctional institutions, asymmetric information and lack of enforcement
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 : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.209 KB) | DOI: 10.22146/jieb.6217

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
THE RELATIONSHIP BETWEEN PRODUCT DIVERSITY AND THE PERFORMANCE OF CREDIT UNIONS AND BADAN USAHA KREDIT PEDESAAN IN YOGYAKARTA SPECIAL PROVINCE Kusuma, Stephanus Eri; Jaya, Wihana Kirana
Journal of Indonesian Economy and Business Vol 30, No 1 (2015): JANUARY
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.604 KB) | DOI: 10.22146/jieb.7330

Abstract

This study analyzes the relationship between product diversity and the performance of microfinance institutions (MFIs), especially Credit Unions (CUs) and Badan Usaha Kredit Pedesaan (BUKPs) in Yogyakarta. It employs a binary logistic regression method in its analysis and utilizes annual pooled cross section data from 16 CUs and 34 BUKPs in Yogyakarta from 2011. The result indicated that there was a direct negative relationship between the levels of saving–loan product diversity and the scale of outreach and also between the levels of saving–loan product diversity and depth of outreach. It also suggested an indirect negative relationship between the levels of saving–loan product diversity and staff productivity and also between the levels of saving–loan product diversity and self-sufficiency.Keywords: product diversity, performance, microfinance institutions, CUs, BUKPs
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Jaya, Wihana Kirana; Rahajeng, Anggi; Bastian, Indra
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.708 KB) | DOI: 10.22146/jieb.6473

Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983 to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governing body in Indonesia, which has still has not managed to meet the tax revenue target (reflected through a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties in reaching the target and demonstrating the expected performance. The goal of this paper is to stress the needs of institutional transformation in DGT. By using the Williamson Model, this study focuses on evaluating the DGT institutionally and creating an alternative institutional transformation of the DGT. The international and domestic results of ascertaining best practices conclude that the DGT needs to change gradually, not with a ‘big bang’, and by providing the more flexible authority by remaining in the structure of Traditional Department or Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organization structure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers all the systems of taxation such as service, assurance, law enforcement and supporting roles.