| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 111-123 |
| Abstraksi Narasi | : | The objectives of this study are: (1) to test the effect of trading days on stock return,(2) to determine whether there is any differences of daily stock returns, and (3) to test daily abnormal return of some Indonesians common stocks. The results indicate that there is an effect of trading days on stock return. The study also shows that there is the difference in daily stock returns. Finally, the result of the study indicates that Tuesday and Wednesday have an abnormal return. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 25-48 |
| Abstraksi Narasi | : | Concern about the negative impact on environment promotes more attention and policy to be directed toward efforts to implementation of sustainable development, in which the process should be optimal and efficient. Various efforts have been tried to measure the environmental impact of economic sectors activities to pursue such objective. This paper presents the application of I-O (Input-Output) hibrid analysis by using Indonesia I-O Table. The result is a quantified impacts by sectoral, kind of energy/waste, and factor of origin namely domestic and import. It might be used as a base analysis for economic, energy-environment, and development policies. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 49-61 |
| Abstraksi Narasi | : | This paper attempts to introduce and apply some methods of model selection in order to avoid a specification error. In general, the specification error can be indicated by three possibilities which are possible problems with : (1) disturbances, (2) explanatory variable and (3) parameters. In this paper, our discussion is concentrated on the functional form of our estimable model. The estimated model in this paper is the demand for real currency in Inodnesia for the period of 1984 (I) - 1997 (IV). The empirical result show that MacKinnon, White and Davidson (MWD Test), Bera and McAleer (B-M Test) and Zarembka tests are fail to identity the best function at form of our empirical model. However, using error correction approach, the findings show the best functional form of the demand for real currency in Indonesia is the log linear regression model. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-3 |
| Abstraksi Narasi | : | Penerimaan pajak merupakan bagian terpenting dari penerimaan pemerintah disamping penerimaan dari minyak bumi dan gas alam serta penerimaan negara bukan pajak. Apabila Indonesia ingin mandiri, maka penerimaan dari pajak haruslah ditingkatkan agar supaya dapat dijadikan substitut pinjaman dari luar negeri. Tulisan ini berupaya untuk mengkaji hal-hal yang harus dilakukan demi kemandirian ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 82-92 |
| Abstraksi Narasi | : | In a new Indonesian format, there appears a great desire to accelerate people`s economy as the basis of the economic stability and national defense. This is due to the fact that indicates that the collapse of the Indoensian economy nowadays is dramatically caused by the weakness of the fundamentals of the national economy in which small and medium enterprises cannot get a chance to develop to a maximum. It is in this efforts that the populist`s economy as an economic system oriented to people`s interest and empowerment may be an alternative to make it awake. This means shifting from a capitalistically economic system to a populist one. Hence, it is necessary to make integral, actual and realistic concept which may be implemented in the concrete and consistent policy and conduct of political economy. In addition, the problems faced to carry out the populist` economic system are; (1) culture, 2) structure, 3) environment. The first problem (culture) refers to indutrial and agraria culture, work ethos; the second problem (structure) involves captal, market, and technological expertise; whereas the last problem (environment) comprises geographical environment, people`s tradition, and internal work culture. In line with those above, The Islamic ethics as a moral foundation in all aspects of life has a significant role in offering ethic guidelines in the Indonesian people`s economic order, most of which are Islam (80%). The ethic-normative doctrines in Islam consist of those to take much care of the poor, orphan, equility, ownership in relation to others` rights, fair and just competition, significantly mutual cooperation and so on. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 137-147 |
| Abstraksi Narasi | : | Artikel ini membahas perkembangan akuntansi dengan nilai kini yang diusulkan terutama oleh Edward dan Bell (1961) dan Chambers (1966). Secara khusus artikel ini menyajikan pemikiran dari kelompok yang mendukung penggunaan current entry prices di satu sisi dan membandingkan dengan pemikiran kelompok yang mendukung current exit prices. Beberapa rekonsiliasi yang ditawarkan oleh pemikir lain dan studi empiris yang terkait dengan isu tersebut juga dipaparkan. |
| Nama Pengarang | : | R. Agus Sartono, Setiawan, Kusdhianto , Indriantoro, Nur, Asy`arie, Musa, Musa Asy`arie, Sukanto Reksohadiprodjo, Insukindro, Aliman, Faried Wijaya Mansoer, Tandelilin, Eduardus, Marwan Asri S.W, Sri Fatmawati, Resosudarmo, Budy P., Socia Prihawantoro, Soepono, Prasetyo |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 124-136 |
| Abstraksi Narasi | : | Economic Value Added (EVA) as a performance measure has proven in United States as prominent measure of companies business performance, especially in focusing on business operation that fit with its` core business. However, our research found that EVA has no significant correlation with MVA (Market Value Added) and abnormal return as indicators of stock price movement, but EVA significantly associated with leverage that support Modigliani-Miller theory of capital structure in its` second proposition. These findings rise the question whether or not EVA could be used as effective performance measure in Indonesia and than use it as a mean of management incentive in order to align with shareholders objective to maximize value of the firm. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 89-100 |
| Abstraksi Narasi | : | Pada saat ini perusahaan-perusahaan Indonesia menghadapi trend ekonomi yang menurun dan instabilitas yang mempengaruhi operasi kesehariannya. Akibatnya, banyak perusahaan-perusahaan "dipaksa" untuk melakukan perubahan organisational agar tetap survive. Pada beberapa kasus, manajer diharapkan untuk mengambil kegiatan yang sesuai untuk menyiapkan dan membantu karyawan. Selain sebagai grup yang mudah rapuh dalam organisasi, karyawan juga memainkan peran kritis untuk kesuksesan perubahan itu sendiri. Beberapa isu penting perlu dipertimbangkan manager dalam kaitannya untuk meningkatkan kesiapan dan kesigapan akan perubahan itu, yaitu sifat dari perubahan, hubungan antara perubahan organisational dan pembelajaran organisasi, respon karyawan terhadap perubahan, pendekatan terhadap proses perubahan, dan elemen -elemen kunci untuk menjadi pemimpin perubahan yang efektif. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 56-72 |
| Abstraksi Narasi | : | Almost all companies listed in ASEAN country capital markets have dropped their financial performance since the accounting year of 1997. In Indonesia, more than sixty per cent of companies listed in Jakarta Stock Exchange did not or did not dare to publish their mandatory annual financial statements to avoid publishing their poor performance. The similar situation has also been felt by other ASEAN country capital markets. The question that was relevant to be raised: are the poor financial performance of companies listed in the ASEAN country capital markets caused by the sudden crisis or by long experience of poor financial performance? This study intents to answer the above question, whether the crisis or longtime of poor financial performance caused the company financial problems. Samples were taken from companies listed in four major capital market of ASEAN, namely: Thailand, Singapore, Malaysia, and Indonesia. Pooled time series data consist of 132 data included in the sample for three year periods of 1993, 1994, and 1995 or 44 companies. The parametric and non-parametric statistic methods of t-tests, Wilcoxon Ranks Sign Test, MANOVA, and Friedman K-Samples were used to test the hypothesis. The results indicate that Thailand has the weakest financial performance, followed by Indonesia, Singapore, and then Malaysia, when they are compared to the empirical standards of financial performance. This study used The standards of financial performance that were introduced by Beaver (1966 and 1968), Altman (1968), and Zmejewski (1984). Intuitively, this study concluded that the poor financial performances have already long been suffered by companies listed in ASEAN country capital markets before the monetary crisis. The crisis has just opened the hidden problems. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 106-122 |
| Abstraksi Narasi | : | Accounting equation is a useful tool for teaching accounting. However, its inappropriate use at the beginning of introductory accounting course tends to inhibit students`s understanding of and reasoning for accounting process. It is difficult for students to link the accounting equation as an abstraction of reality with the real world accepting further materials presented to them. To avoid such a dysfunctional behavior, an alternative approach that makes more sense should be introduced in accounting teaching and learning. In this article, to round up the earlier one (Suwardjono, 1999), the author proposes and describes a system approach to introducing accounting to beginners. This alternative approach brings students to follow logically and conceptually a step-by-step process of developing accounting systems from the simplest or embryonic to the most sophisticated and computerized ones. In each step, the underlying concepts and reasoning for refining the systems are discussed along with the teaching strategies and techniques of explaining them to students. The author believes that this approach will give more benefits to students especially to nonaccounting major students. |
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