| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 179-185 |
| Abstraksi Narasi | : | This paper inspirited by Kelley and Schmidt research on Aggregate Population and Economic Growth: The Role of the Components of demographic Change. According to Kelley and Schmidt, there are three approach to analyze the influence of demographic variables to the economic growth: linear correlation, the production function and the convergence model. Kelley and Schmidt used convergence model and this research used production function model. The results of analyses show that Kelley and Schmidt experience on the difficult to interpret the influence of demographics variables on the economic growth was real, because there is not direct causation between both variables. This research found that education level proxies by gross enrollment ratio have not influence the rate of output (GDP) growth. But it does not mean that there is no impact between education and the rate of output growth, because education variable need other variable as a bridge to influence the rate of output growth significantly. Beside that, our finding show that the parameter of ratio of capital to labor is to high than the parameter of the stock capital increases. It mean that the efforts to increases the ratio of capital to labor very important to ensure sustainability of the output growth in the future. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 257-267 |
| Abstraksi Narasi | : | Rapid development of internet technology can influence the way we do research. Yet there are some weaknesses of research by using internet such as anonymity, demography of respondent, accessibility, risk of plagiarism, and reliability, the benefit is obvious. Academic staffs, researchers or students are advantaged since they can use it for referencing tool, on-line database, mailing list and media for sampling dissemination. Indeed, this paper discuss the implication of internet development on accounting research since there are a lot of accounting related resources in the web that can be found easily by using on-line database or search engine. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 225-246 |
| Abstraksi Narasi | : | Canadian management accountants have shifted their roles from accounting staff whose functions are generating routine accounting information and report to a position as senior member of management team whose jobs are making strategic decisions. They also changed the knowledge used as a basis for their professional competence from traditional cost accounting to advanced management control process. In the information technology era, companies need professionals who have competence in designing, installing, and operating management control system which can be used to multiply companies performances. Indonesian management accounting profession needs to shift its role, such as that has been done by Canadian management accounting profession.The shift is a respond to the more intensive and extensive use of information technology in the process of providing customer value. The shift has a great impact on the education of students who want to enter management accounting profession and new skills needed by management accountant practitioners. This paper discussed the shifting role of management accountants in the information technology era and its impact on the knowledge used as a new basis of professional competence of management accounting profession. In this paper, I analyzed the scope and modernity of the content of several books on management control system, for providing information to lecturers in choosing an appropriate textbook for building the new basis of management accountant professional competence. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 247-256 |
| Abstraksi Narasi | : | In the postindustrial era, the success of a corporation lies more in its intellectual capital and system capabilities than in its physical assets. The capacity to manage intellectual capital-and to convert it into useful products and services to fast becoming the critical executive skill of the age. As a result, there has been a flurry of interest in intellectual capital, creativity, innovation, and learning organization. However, the debate about how measure the intellectual capital still exist within the expert. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 213-224 |
| Abstraksi Narasi | : | Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini mengungkapkan hal-hal tersebut, yang didahului dengan pemahaman mendasar tentang MBAR itu sendiri. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 186-200 |
| Abstraksi Narasi | : | Kebijakan strategis untuk memberdayakan petani telah dimasyarakatkan, yaitu dengan melakukan perubahan pendekatan masalah yang semula menitikberatkan pada peningkatan produksi beralih ke arah kebijakan yang berorientasi pasar yang dikenal dengan pendekatan agribisnis. Strategi yang digunakan dalam pengembangan SDM Tiga Tungku adalah dengan pendekatan sistem usahatani terpadu, yaitu : (1) program pengembangan pelopor, motivator dan mandiri, (2) peningkatan peranan wanita pedesaan, (3) program pengembangan usahatani terpadu, (4) pemasaran, kredit dan tabungan. Sebelum melakukan kegiatan kemitraannya, terlebih dahulu mengadakan temu usaha antara calon pembeli atau calon pemasar termasuk ``middle market`` LSM dan instansi pemerintah terkait. Sedangkan rantai jaringan distribusi tataniaga yang sering digunakan petani adalah : petani-pedagang, pengumpul-pengecer atau petani-pedagang, pengumpul-eksportir. model kemitraan agribisnis yang dikembangkan adalah : model pemasaran bersama, model saham, dan model kontrak lepas. |
| Nama Pengarang | : | Richard V. Llewelyn, Mohammad Ismet, Azril Azahari, Halim, Abdul, Imam Sugeng ND, Mulyadi, Didi Achjari, Neni Pancawati, Anang Sukendar, Elia Radianto |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 139-163 |
| Abstraksi Narasi | : | Impulse response yang terjadi oleh karena kejutan harga di masing-masing pasar regional di pasar beras di Indonesia yang mengalami kointegrasi diselidiki dengan menggunakan data mingguan antara tahun 1982 sampai dengan 1993. Analisis impulse response menunjukkan pengaruh dari kejutan satu unit terhadap salah satu variabel di sistem pasar yang mengalami kointegrasi. Signifikans dari setiap kejutan harga ditentukan dengan menggunakan analisis integrasi Monte Carlo. Delapan series harga yang relevan dipilih untuk mewakili pasar beras di Indonesia, yaitu, Medan, Palembang, Jakarta, Surabaya, Banjarmasin, Menado, Ujung Pandang, serta Denpasar. Setiap series harga diberi kejutan harga yang berpengaruh terhadap semua pasar lainnya dan menghasilkan berbagai reaksi dan umpan balik. Hasil analisis menunjukkan bahwa kejutan harga dibeberapa pasar yang besar seperti di Surabaya, Ujung Pandang, Jakarta, Palembang dan Medan sangat berpengaruh terhadap pasar-pasar lain. Kejutan harga yang terjadi di Surabaya menyebabkan response yang terbesar, terutama terhadap pasar beras di Jakarta, Denpasar, dan Ujung Pandang dan juga berpengaruh lebih lama daripada kejutan harga di pasar lain. Implikasi dari hal ini adalah bahwa pasar beras di Surabaya yang paling berpengaruh di seluruh pasar beras Indonesia yang terintegrasi. Pasar-pasar lain yang berpengaruh, dalam urutan dari yang lebih berpengaruh sampai yang paling kecil pengaruhnya adalah : Ujung Pandang, Jakarta, Medan, Palembang, Menado, Banjarmasin, and Denpasar. Kejutan harga di pasar di Banjarmasin and Denpasar mempunyai pengaruh sangat kecil terhadap pasar-pasar lain. Hasil penelitian ini menunjukkan bahwa pasar beras yang terintegrasi di Indonesia menyebabkan penyesuaian yang cepat jika terjadi kejutan harga di salah satu pasar regional dan bahwa pasar beras di Indonesia menjadi efisien. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 83-96 |
| Abstraksi Narasi | : | The purpose of this paper is to review theoretical and empirical literature of the Positive Accounting Theory (PAT). The theory basically is derived from property rights literature that states that a firm is a nexus of contract among various parties. Based on the agency theory, PAT proposes that Accounting plays an important role to minimize agency costs with its uses as a performance monitoring and evaluation tool. Using this framework enables PAT to explain the qualitative characteristics of the current financial accounting standard. Further, PAT hypothezises some variables that determine a firms` accounting policy. Three hypotheses that have been widely tested are debt covenant hypothesis, bonus plan hypothesis, and political cost hypothesis. The results of empirical tests generally are consistent with the proposed hypothesis. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 25-40 |
| Abstraksi Narasi | : | The Department of Economics and Development Studies at Gadjah Mada University`s Faculty of Economics (from hereforth referred to as DEDS-FE-GMU) sets its purpose first, to become a leading research based education center, second providing an international first-rate education in economics, and third to be at the forefront of academic instutions in the field of business economics. Accomplishment of the department`s mission requires planning and execution of several phases of improvement programs within the next five academic years. The programs are categorized into improvement in terms of educational facilities, teaching staff and education process, the quality of student output. The department plans to improve and upgrade all existing education support systems. A more modern and complete library is a necessity, with a competent staff of librarians to assist lectures and students in obtaining data. The language lab will be enhanced with the most up-to-date teaching aids to facilitate more effective process of learning English. Lastly, the computer lab will be upgraded to incorporate more multimedia and internet aspects. All the facilities will have more staff and longer opening hours and therefore more stuent attendance. Improvement of lecturers and the teaching staff is conducted through many efforts. Internationally, more lecturers will be assigned to pursue post-graduate degrees at quality foreign schools in the near future. Domestically, the frequency of attending national conferences and workshops will be increased. Internally, the department plans to start a series of seminars and internal consultations to maintain the quality of education, formulate better methods of education, and establish a system of class notes for courses. Student output is measured in terms of the quality of graduates from the program. The quality of graduates is expected to rise as a result of the following activities in the next five years. More English based instructions and improved language lab will enable students to post higher average TOEFL scores of 500. The ratio of student to lecturers is expected to reach 7.5 students/lecturer, leading to more concentrated classes. The average study time (coursework plus skripsi) of students is expected to drop from the current figure of 4 years and 10 month. The average cumulative GPA is expected to reach 3.3. Finally, the waiting time of graduates to enter new jobs will be reduced to 3 months after graduation. Through careful planning and execution, the goals of the department will be accomplished. The department can draw upon the resources of its teaching staff, which are among the most respected in the country, and its alumni, who are among the most prominent in the government and private sectors. Its reputation and credibility is proven in the numerous joint education and research programs it has initiated with the most important public institutions and private corporations all over the country. It also holds the distinction as one of two departments offering a doctorate program in economics in Indonesia. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 133-137 |
| Abstraksi Narasi | : | Facsimile machines appear firmly established as a means of communication in the business world. Some auditors, in an attempt to improve response rates and times to confirmation requests, have used the facsimile machine as an alternative to traditional mail services. However, problems can arise when auditors rely on these confirmations as audit evidence without carrying out corroborating procedures. The confirmations received by fax cannot be considered totally reliable. This due to the sourcing problems as well as the physical vulnerability of the faxed documents themselves. By taking some suggested precautions, the auditor can treat the fax response as valid audit evidence and preserve that evidence in working papers. |
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