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INDONESIA
Journal of Indonesian Economy and Business
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
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.
Articles 10 Documents
Search results for , issue " Vol 13, No 4 (1998): October" : 10 Documents clear
BEBERAPA CATATAN TENTANG PENGAJARAN AKUNTANSI PENGANTAR Yusuf, Al Haryono
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.502 KB) | DOI: 10.22146/jieb.39422

Abstract

This paper presents a few footnotes pertaining to instructors teaching approaches to introductory accounting classes, most notably Akuntansi Pengantar I. Unquestionably, since this course is notably the very first accounting course underlying accounting, instructors approach to teaching this introductory accounting class plays a vita! role in helping beginners to sufficiently comprehend accounting in a solid perspective. A sound, logical approach will provide frameworks for a better integrity and continuity among the subsequent accounting courses. However, the majority of this paper merely addresses several hints concerning with instructors approaches to teaching the following pivotal introductory accounting topics, basic accounting equation, debiting and crediting rules, adjusting entries, worksheet, reversing entries, closing entries, balance sheet after closing entries, and eventually cost and non cost of goods sold approaches to accouniingfor merchandising enterprises.
SINDRUM R2 DALAM ANALISIS REGRESI LINIER RUNTUN WAKTU Insukindro, Insukindro
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This paper attempts to discuss the coefficient of determination (R) in time series econometric analysis. The coefficient is the most commonly used measure of the goodness of fit of a regression line. With time series data high R values can be obtained if the linear regressions are estimated with the level. Therefore, there is a strong tendency to estimate the time series model in levels rather than, for example, in first differences. In general, researchers associate a high R2 with a good fit and it can be considered as indicative of a strong ability of the independent variables to "explain " the dependent variable. In this case, investigators may face the "R~syndrome " and the "spurious regression " problems.However, the R2 statistic is only valid if the proposed model must be linear and include a constant or intercept term and be estimated using ordinary least squares (OLS) Furthermore, it must be noted that the R2 may not be directly comparable if the dependent variables of the models under consideration are not the same.
BIAS DARI PENGGUNAAN DATA DI MBAR Hartono, Jogiyanto
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This paper discusses several biases due to the use of data in MBAR (Market Based Accounting Research). They are biases because of non-normality of the data, cross-dependency of the data and non-synchronous trading. This paper identifies conditions of the biases and also provides solutions to overcome the biases.
MODEL AUTOREGRESIF ANALISIS KAUSALITAS ANTARA JUMLAH UANG BEREDAR DAN TINGKAT PENDAPATAN NASIONAL: STUDI KASUS INDONESIA-THAILAND Aliman, Aliman
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

In his paper, Cheng Hsiao developed a statistical technique to developing Grangers testing of causality. A sequential method based Akaikes Final Prediction-Error criterion and Grangers concept of causality to multiple autoregressions is suggested. The method not only allows each variabel to enter the equation with a different time lag but also provides a reasonably powerful test of exogenety or causality. In latest development, the Hsiao method developed named Final Prediction-Error Criteria of Hsiao.In this paper, the Hsiao method is applied to Indonesian dan Thailand Money (M0, MI and M2) and nominal GDP (national income) data. It is found bivariante feedback model between M0, Ml and M2 with national income. Moreover, testing of causality in Indonesian and Thailand between M0 (money based) and national income finds strongly and certainly unidirectional causality from national income to M0. Ml and national income, in Indonesian and Thailand made a different result. In Indonesian, between Ml with national income finds unidirectional causality from national income to Ml (narrow money), while in Thailand, create unidirectional causality from Ml to national income. Between M2 and national income, also in Indonesian and Thailand made a different result. In Indonesian, between M2 with national finds unidirectional causality from M2 (broad money) to national income, while in Thailand, create unidirectional causality from national income to M2.
PENGUJIAN CAPM DI BEJ PERIODE 1994-1997: Standard CAPM ataukah Zero Beta? Husnan, Suad
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Dengan menghindari analisis cross seclional, pengujian unluk saham-saham yang relatif aktip diperdagangkan di BEJ, periods 1994-1997, menunjukkan bahwa hubungan sebagaimani diharapkan dalam standard CAPM berlaku. Penggunaan cara ini akan menghindarkan analisis dari kemungkinan terjadinya bias karena dipergunakannya estimated beta dalam analisis cross seclional. Kelemahan cara ini adalah tidak dapat menaksir harga risiko. Analisis lebih lanjut ieniang kemungkinan berlakunya zero Beta CAPM ternyata tidak mendukung, karena tanda a, tidak selalu sesuai dengan nilai p,, dan tidak terdapat korelasi yang negatip antara ft dengan ay. Hasil analisis lebih mendukung standard CAPM karena secara keseluruhan, a,, tidaklah bsrbeda secara nyata dari not.
SUATU PENDEKATAN EKONOMETRI TERHADAP EKONOMI MAKRO INDONESIA (1978-1994) Soelistyo, Aris; Mansoer, Farid Wijaya
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

An emperical study to Macroeconomic of Indonesia 1978.3-1994.4 with econometric approach, and be emphasized on its short run behaviour is directed to seek for the approval of treatment for sintesa Monetarist-Keynes in order to analysis Macro-economic of Indonesia by ekonometric method and though reduced form equation will try to express the impact ofgoverment expenditure, the riil exchange rate index, and the domestic credit changes to Income, price and Balance of Payment. The reduced form coefficient are called impact multiplier, since they measure the immediate response of the endogenous variables to changes in the predetermined variable. Debate and controversy between rival school economic thinking are conducted the theoritical level, the emperical level, and the policy level, especially, in order to express the Balance of payment. The Moneterist view balance of payment surplus and deficit as monetery flow due to stock disequilibrium in the money market or a balance of payment disequilibrium is a merely a reflection of a disequilibrium in the money market. Thus the monetary approach to the balance of payment asserts that the balance of payment involves essential monetary fenomena, in which that increase in income imply that the balance of payment improves, since the demand for money rises. On the other hand, the balance of payment expression in Keynes approach, however, associates increases in income with increased import and a detiorating balance of payment. Does this mean that the two approach provide conflicting views on the balance of payments. Actually, the different between them lies in the way the balance of payment is looked at, in which Keynes look at the balance of payment statistik from the top down (ie. the current account) while the monetarist look for the bottom up (ie. the change in Reserve).
FAKTOR-FAKTOR YANG MEMPENGARUHI REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN SAHAM Wibowo, Farid Arif; Indriantoro, Nur
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Pemikiran yang paling mendasar dari penelitian ini adalah bahwa pasar akan bereaksi secara berbeda terhadap suatu pengumuman dividen saham, tergantung bagaimana pasar tersebut menafsirkan perusahaan apakah (I) mempunyai kesempatan untuk tumbuh dan berkembang secara signifikan, atau; (2) "kekurangan" kas dan mengganti dividen tunai dengan dividen saham. Untuk menegaskan perbedaan dua penafsiran tersebut pasar akan memakai informasi lain yang dikeiuarkan perusahaan sebagai buktiyang memperkuat atau menyangkal perkiraan.Penelitian ini bertujuan untuk mengetahui hubungan antara beberapa variabel — yaitu sejarah dividen perusahaan, ukuran dividen saham dan rata-rata dana dari operasi— dengan reaksi pasar terhadap pengumuman dividen saham. Basil yang ditunjukkan adalah tidak adanya bukti yang cukup untuk mengkaitkan baik sejarah dividen perusahaan, ukuran dividen saham maupun ratarata dana operasi dengan reaksi pasar.
ANALISIS FUNGSI INVESTASI PADA SEKTOR INDUSTRI MANUFAKTUR DAN DAMPAK INVESTASI PADA KEBUTUHAN IMPOR INDONESIA Jamli, Ahmad; Firmansyah, Firmansyah
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Investment as one of crucial production factor, plays a big role in increasing production as shown through economic growth. In other words, investment becomes a shift variable or a loco of national economic activities. During the I Long-run Development and in the beginning of 2nd Long-run Development, the investment both PMDN and Foreign Investment Company (PMA) has grown rapidly, especially in the manufacturing industry which becomes a prime sector of national development. Dependency of National production sector --especially manufacturing industry sector-to raw materials and capital goods from abroad has caused import of those are increasing as well as the increasing of investment demand.Besides supported by regulations and debureaucratisation which has done by the government, the demand to invest their capital is determined by macroeconomic variables, i.e. interest rate, economic growth, exchange rate and inflation.By using regression analysis with pooling data method, this study will explore the behavior of several macroeconomic variables on investment in the manufacturing industry. Using Input-Output method, this study will find out the impact of investment on changing in manufacturing industry on its import demand itself or on overall Indonesia s demand.st
SURVEY MINAT MAHASISWA UNTUK MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP) Machfoedz, Masud
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The government of Indonesia through Minister of Finance Decree No 43/KMK. 017/ 1997 slated that all accountants whose intend to run accountant public offices should take Certified Public Accountant Exam (USAP). The exam will be conducted and operated by special committee that will be appointed by Indonesian Institute of Accountants (1AI). This exam may be taken by anyone holding SI degree in accounting (equivalent undergraduate degree). Accounting graduate holding degrees may choose to take this exam when he/she want to open a public accounting office in the future. The animo and motivation of accountant candidates are still questionable whether they are interested to take or not to take this exam after they will hold degree in accounting.This study intents to answer the question: what are the factors that influence the intention of accounting degree candidates to take USAP. The respondents are thefinal semester students of accounting department economic faculties and collegesaround Yogyakarta. 440 students participated in this survey covering seven universities and colleges. The results indicate that the factor of quality is the mostimportant factor in taking the USAP, followed by career and economic factors. Theother results show that genders, income, and family factors do not influence theintention to take the exam. Intuitively, it can be concluded that those students beingstudied fee! that the improving quality by taking USAP is important to improve professionalism facing the keener competition in 21" century.
THE ECONOMIC PSYCHOLOGY OF TAX COMPLIANCE: THE EFFECTS OF SEQUENTIAL INFORMATION AND ECONOMIC FACTORS Gudono, Gudono
Journal of Indonesian Economy and Business Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Kompleksitas urusan pajak yang tinggi dan faktor ekonomi bisa menyebabkan ketidaktaatan pembayar pajak. Paper ini melaporkan tiga eksperimen yang meneliti faktor-faktor tersebut secara simultan dalam kerangka belief revision theory (Einhorn & Hogarth, 1985; Hogarth & Einhorn. 1989). Di samping itu, penelitian ini memperluas temuan sebelumnya dengan meneliti pengaruh perubahan keyakinan (belief revision; pada keiaaian membayar pajak. Hasil eksperimen menunjukkan bahwa penyajian informasi secara berurutan dan konsisten punya pengaruh kecil pada perubahan keyakinan Relief revision; seseorang, sedangkan penyajian informasi secara campuran fmixedj punya pengaruh yang signifikan terhadap perubahan keyakinan (belief change; individu lentang keiaaian pajak. Di samping hasil tersebul, penelitian ini juga menemukan bahwa perubahan keyakinan pembayar pajak berpengaruh pada ketaaiannya dalam membayar pajak, namun pengaruh tersebut lergantung juga pada pengaruh reinforcer ratio. Temuan-temuan tersebut menunjukkan bahwa pengambilan keputusan yang kompleks, seperti halnya ketaatan dalam membayar pajak, tidak bisa hanya diamati dari sudut psikologi kognilif ataupun behavioral, melainkan harus dilihat dengan dua perspektif tersebut sekaligus.

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