| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 319-342 |
| Abstraksi Narasi | : | The purpose of this study is to examine relationship between formal authority structures, information characteristic, the open system culture, the tight control culture and informal authority structures with cost consciousness either through directly or indirectly on the use of accounting information system (AIS) for decision control and decision management. These topics are rarely examined specially behavior of cost consciousness. The result of this research contributes for theory development, particularly for behavioral accounting beside, contribute to managerial practices in improving expense efficiency through behavior of cost consciousness. The data of this study were taken from local government (water supply) from kota and kabupaten in South Kalimantan. The questionnaire were distributed to middle manager and lower manager. The data were collected by mail survey and contact person. There were 400 questionnaires sent to respondent with 32.5 percent of respon rate. Analysis was conducted by using two step approach to SEM technique with Lisrel 8.54 and SPSS version 11. The result shows that formal authority structures does not related to accounting information system (AIS) for decision control and decision management. Information characteristic correlated positively by AIS to decision control but it does not related with decision management. The open system culture does not related to AIS for decision control and decision management. While tight control culture correlated positively to AIS for decision control but it does not related to AIS for decision control and decision management. Decision control and decision management correlated positively with cost consciousness. Formal authority structure correlated directly with cost consciousness, while informal authority structure does not correlated directly with cost consciousness. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 292-318 |
| Abstraksi Narasi | : | This research proved occurrence of noise. This research used intra day data in JSX (Jakarta Stock Exchange). Samples of the data are the firms listed in LQ 45 indexes for the year of 1999-2006. The noise, in accordance with previous concepts and theories, were influenced by the arrival of public and private information and those arrivals were disseminated. Test results concluded that noise over trading and non trading period, along with overnight and lunch break non trading session, and the first and second trading session, had occurred. Factually, noise occurred in the interval of one and three aforementioned periods. Conversely, information arrival (consistently positive return) occurred in the lag of four preceding period or one day lag only. Sequentially, this research conducted to control using size, trading volume, bid-ask spreads, up-down market, and tick size statute. Having controlled, this research found that were not always correct and valid. It means that conclusions of the prior researches were not consistent. Especially, this research suggested contra evidence with previous concepts and theories whenever controlled by size, trading volume bid-ask spreads, p-down market and tick size. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 343-361 |
| Abstraksi Narasi | : | The values of Borobudur cultural landscape has conferred important meanings in many aspects for those who live in its surrounding area. However, its cultural landscape (natural and cultural horizon) is constantly facing of degrading quality which affecting the future existence of Borobudur`s site. This research aims to explore and monetarily quantify the benefit of Borobudur cultural landscape to support the conservation efforts using choice experiment framework. Data were obtained from sample visitors and structured questionnaire are chosen for assessment of economic benefit using choice experiment, an "expressed preferences" method to assess the total economic benefit of conservation zone. The results indicate that the total economic benefit of Borobudur area is very high. Consequently, the public loss, which is caused by poor management policy, will be very high in financial term. Therefore, the survival of Borobudur`s site in the future will fully depends on its sustainable development policy. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 268-276 |
| Abstraksi Narasi | : | Bagaikan buah simalakama , stratejik alainsi sesama industri (aliansi horizontal) selalu mengalami dilemma antara bekerja dan berkompetensi. Disamping itu, mereka menghadapi risiko bahwa core competence mereka nantinya dapat terserap oleh partner aliansi yang notabene kompetitor mereka juga. Untuk itu perusahaan perlu melakukan "black box protection". Dengan melakukan kualitatif studi antara perusahaan Belanda dan Amerika, paper ini mengetengahkan sebuah framework yang akan sangat membantu para manajer aliansi dalam mengelola "black box potection" mereka. Penelitian ini menemukan bahwa ada tiga variable penentu yang bisa dijadikan tolok ukur kapan kita harus membagi dan melindungi core competence kita: tipe pengetahuan, hubungan dengan kompetitor, dan kecepatan perubahan teknologi. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 243-267 |
| Abstraksi Narasi | : | Tulisan ini berisi penjelasan mengenai struktur dan perkembangan makroekonomi Indonesia dengan referensi khusus yang disediakan untuk dapat memahami alas an utama yang menyebabkan Indonesia mengalami penderitaan dalam bidang ekonomi selama krisis keaungan Asia tahun 1997-1998. kami menenmukan bahwa kelemahan pokok makroekonomi dalam perekonomian Indonesia adalah sebagai hal yang bertanggun jawab pada runtuhnya ekonomi, dan bukannya krisis keuangan Asia, sebagai pertentangan pada pandangan lain mengenai mengenai efek penularan (contagion effect). Diskusi mengenai perubahan kebijkan moneter dan fiscal yang telah dilakukan saat ini juga akan dibahas. |
| Nama Pengarang | : | Andryan Setyadharma, Enrico Tanuwidjaja, Veny Jap, Sari Wahyuni, Yoong Hon Lee, Soeroso, Amiluhur , Sumiyana, Chairina |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 277-291 |
| Abstraksi Narasi | : | The corruption remains significant and unfair barriers to trade and economic development in many countries. These practices increase costs, decrease fair competition and represent a significant deterrent to foreign investment. Previous studies have showed that corruption tends to have negative impact an foreign direct investment (FDI) but only few studies have investigated the possibility of effects in the opposite direction. This paper attemps to find the relationship between corruption and FDI with two ways: assess the effect of inflows of FDI, as a measure of trade openness, on corruption at the country level and also to see the effect of corruption on FDI. It conducts regression analysis on a cross section of six ASEAN countries over the period 1997 to 2005 and controls for some other variables likely to impact on corruption as well as FDI. The result shows that there`s significant impact of corruption on inflows of FDI, and in opposite indicated that inflows of FDI is significant with lower level of corruption in six ASEAN countries. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 180-196 |
| Abstraksi Narasi | : | The research aims at examining market reaction to CEO turnover announcements during 1992-2003 periods. The author use security returns variance to examine information content of CEO turnover announcement. Friedman & singh (1989) argue that contextual factors moderating the market reaction to the CEO turnover announcements. Therefore the author considering two factors: the succession process and the origin of incoming CEO. The author divide sample based on the succession process: routine and non-routine, and the origin of incoming CEO: inside and outside firm. In the analyses procees we observe market reaction to: (1) all sample of CEO turnover announcement, (2) routine CEO turnover, (3) non-routine CEO turnover, (4) inside CEO turnover, (5) outside CEO turnover, (6) routine inside CEO turnover, (7) routine outside CEO turnover, (8) non-routine inside turnover, (9) non-routine outside turnover. The result from security return variance test shows that there are indifference varience return to all sample, routine turnover, nonroutine turnover, inside CEO, outside CEO. When the author combines the contextual factor, he find market also does not reacts to: (1) non-routine process turnover and incoming CEO come from inside and (2) routine process turnover and incoming CEO comes from outside. But, there are information content from: (1) routine process turnover and incoming CEO comes from inside and (2) non-routine process turnover and incoming CEO comes from outside. These result show thet market react to smooth process succession (routine inside CEO turnover) because it can reduce uncertainty and incoming CEO tend to follow previous CEO strategy. If succession process is non-routine market prefer to candidate from outside because he will bring a different strategy. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 121-132 |
| Abstraksi Narasi | : | Negara merupakan jaringan yang menghubungkan antara masyarakat (prinsipal) dengan pihak-pihak yang mereka pilih sebagai wakil mereka (agent). Dengan posisi ini, pemerintah merupakan pihak yang dominan dalam menentukan dan menegakkan peraturan dalam negara tersebut (the rule of the game). Berdasarkan teori agensi, negara memiliki peran sebagai nexus dari kontrak yang terjalin di dalam system pemerintahan. Karena informasi yang tersedia tidak simetris, maka sering kali terdapat potensi bagi pemerintah untuk melakukan aktivitas oprtunis. Berdasarkan konsep mengenai desentralisasi fiskal, kekuatan fiskal pemerintah daerah terletak pada kemampuan mereka untuk mengelola pajak dan pengeluaran. Pajak sendiri merupakan aspek terpenting untuk mengevaluasi kekuatan fiskal suatu pemerintahan. Terkait dengan berjalannya otonomi suatu daerah adalah kemampuan untuk memperoleh pendapatan. Salah satu elemen penting dalam mengukur derajat otonomi suatu daerah adalah kemampuan suatu daerah untuk menarik pajak dari masyarakatnya. Namun demikian, hingga saat ini rata-rata pemerintah pajak di seluruh daerah di Indonsia masih relatif kecil. Oleh karena itu reformasi pajak perlu dilakukan untuk meningkatkan penerimaan pajak pemerintah sekaligus menghindari terjadinya ekpoitasi berlebih yang merugikan kepentingan principal. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 215-235 |
| Abstraksi Narasi | : | EOC (Employee Organizational Commitment) regarded as work attitude lately has always been a strategic issue and is believed to be something essential that must be won by any organization for it influences behaviors that lead on orgaization to functioning effectively. Hypothetically, the EOC is determined by QWL (Quality of Work Life). This research was aimed at finding out the most dominant determinants of EOC in state-owned banks in Jakarta. These would then serve as solution variables to formulating strategy in wining the EOC. This applied explanatory research used the hipothetico-deductive method and path analysis. Two hunred and frty-nine respondents participated in this study. All of the hypotheses were empirically supported and this meant the QWL sudvariables have jointly influenced the EOC. The influencing QWL subvariables serving as solution variables were financial compensation, advancement opportunities and job characteristics. The strategies and operations based on these solution variables had been formulated to winning the EOC. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 133-161 |
| Abstraksi Narasi | : | This research tested Monday effect over day of the week. Especially, this research anvestigated the axistance or not of excessively negative intraday return on Monday which are not identical in comparisaon with the same periods in others day. Having identified the existence of Monday effect, this research continued to investigate the intraday returns on Monday trading and nontrading periods in comparison F-test. This research resulted that nontrading weekend effect and psychological effect were not fully supported, or the both effects were partially and incidentally only. Finally, this research evidenced that Monday effect influenced by combination of nontrading weekend effect and psychological effect. |
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