| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 376-387 |
| Abstraksi Narasi | : | 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 originaly 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 388-395 |
| Abstraksi Narasi | : | 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 332-338 |
| Abstraksi Narasi | : | BPPN (Badan 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 memark-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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 360-375 |
| Abstraksi Narasi | : | Factoring is the purchases of a firm`s accounts receivables (the client) by another firm (the factor) for a discount fee. This paper attemps 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 339-348 |
| Abstraksi Narasi | : | There are two competing hyphotesis with regard to market structure and performance. The first hypothesis is structure-conduct-performance paradigm 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 349-359 |
| Abstraksi Narasi | : | 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 313-331 |
| Abstraksi Narasi | : | 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. |
| Nama Pengarang | : | Syahib Natarsyah, Soelistyo, Nur Fadjrih Asyik, Edi Prasetyo Nugroho, Pracoyo Budi Jatmiko, Emita Wahyu Astami, Wihana Kirana Jaya, R. Edi Rianto, Didi Achjari, Yunus, Hadori, Yuswar Zainulbasri, Eddy M. Sutanto |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 294-312 |
| Abstraksi Narasi | : | 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, health 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 in 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 firms. 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. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 201-212 |
| Abstraksi Narasi | : | Over the last a decade, there has been increased attention to the economy of the East-Indonesia Region (KTI), arising particularly from an awareness of the existing serious imbalance in inter-regional development. In order to overcome this imbalance, the policy of developing 13 areas for an integrated economic development (KAPET) has been adopted to meet and resolve the challenges facing the East-Indonesia Region. By using a map of workers productivity and the elasticity index of employment opportunities as well as a linier trend analysis, it is possible to identify the needs for human resources in terms of quantity and quality, and to make an evaluation of the potential factors that will enhance the quality of human resources. The evaluation of the quantity and quality of human resources is based on a projection of the needs for human resources according to sectors, elasticity, and productivity. The objectives of the research are follows : 1) To identity the potentialities of the speciality sectors (i.e plantation and fishery) in Seram as an effort to enhance the capability of human resources; 2) To figure out the quantity of human resources needed for the speciality sectors in Seram; 3) To find out an appropriate set of policies that can bridge the needs for human resources in terms of quality and quantity, which are capable of attracting private investment in Seram. The results of the study indicate that from the point of view of quantity, human resources for both the fishery an plantation sectors are adequately available for short-term as well as long-term development. However, from the point of view of quality, the human resources in Seram have extremely low productivity. This fact shows that availability of natural resources in Seram is not complemented with the capability of human resources. Therefore, there is a need for human resources development for the purpose of exploiting the rich potentialities of the speciality sectors in Seram. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 164-178 |
| Abstraksi Narasi | : | Pengendalian inflasi (anti inflation policy) oleh Rezim Orde Baru digunakan sebagai suatu senjata politik untuk menunjukkan performa perekonomian Indonesia dengan berusaha menekan angka inflasi serendah mungkin dibawah dua digit. Setiap ledakan inflasi selalu diikuti dengan kebijaksanaan yang tepat dan efektif. Tulisan ini mencoba untuk meneliti faktor-faktor yang mempengaruhi inflasi di Indonesia dan memperbandingkan serta memilih model mana yang lebih tepat, yaitu antara model inflasi Krishan G. Saini dan model inflasi Vitaliano, untuk menerangkan perilaku inflasi di Indonesia kurun waktu 1969-1997 dengan menggunakan pengujian non nested test yang terdiri dari The Discrimination Approach dan The Discerning Approach. |
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