| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 18-27 |
| Abstraksi Narasi | : | Krisis ekonomi Indonesia sekarang ini terjadi karena sebagai suatu entitas peradaban Indonesia memang sedang dalam keadaan rentan, baik pada dimensi ekonomi, politik, sosial, kultural, dan siklusnya dalam sejarah. Market confidence merosot drastis karena pembusukanmulti-dimensional itu. Dalam artikel ini penulis menguraikan tidak menandainya paradigma pemulihan yang masih mengungkung pemikiran banyak pejabat Pemerintah dan pengamat ekonomi karena paradigma ini pada substansinya anti reformasi, pro status quo, dan retrospektif. Sebagai gantinya penulis menyodorkan paradigma reformasi. Paradigma reformasi ini harus mangkerangkai proses sosial pembentukan kontrak sosial baru yang akan menggantikan kontrak sosial lama yang selama ini diberi label Orde Baru. Proses keluar dari krisis dipandang sebagai proses formatif pembentukan sinergi baru yang dikerangkai oleh kontrak sosial baru tersebut. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-8 |
| Abstraksi Narasi | : | For the last two decades, one of the major development in dynamic specifications has been an error correction model (ECM). The ECM can be motivated by optimizing behavior of economic agents in the presence of disequilibrium in the economy. In this case, the agents need to optimize subject to a separate disequilibrium and adjustment costs. The disequilibrium costs is the costs associated with being out of long run equilibrium, whereas the adjustment cost is the cost associated with changes in the variables in question. This approach can not only capture the short- and long-run specifications and provide an attractive statistical framework, but is also consistent with the concept of cointegration or equilibrium relationships in economic time series. It has also been widely used to model the dynamic specifications in economic analysis, because it has a number of advantages both in terms of its value in generating estimated regression equations with desirable statistical properties and in term of the ease with which such equations can be interpreted. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 71-87 |
| Abstraksi Narasi | : | Introducing a new knowledge to new students is not an easy task. Dysfunctional behaviors may result due to inappropriate approach to introducing the new knowledge. Introducing accounting to beginners is no difference. This paper describes an alternative strategy to improve introductory accounting learning and teaching in higher education institutions. The author argues that some disfunctional behaviors related to understanding accounting are attributed to the way this knowledge is introduced to new students. Instructors tend to emphasize heavily on the technical aspects of accounting without incorporating the conceptual and theoretical ideas behind the technical process. More importantly, the fact that accounting is a body of knowledge is often left in the introduction so that nonaccounting students have the wrong ideas about accounting. Accounting is often viewed as a merely technical recording rather than a challenging knowledge that calls for intellectual and scientific inquiries. This paper provides a framework of how theoretical aspects of accounting are introduced to new students as a basis for explaining the technical process of accounting. These theoretical aspects are summarized in the form of accounting structure to help students understand accounting in a broad sense. Institutional and instructional policies regarding the introductory accounting course are also discussed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 9-17 |
| Abstraksi Narasi | : | People argue that employment is concerned with the numerical matters. This is because any discussion about employment problems always refers to the quantitative data such as labor force, employment opportunities, and the most important figure is open unemployment rate. Therefore, the employment problems are presumably identical to create the jobs widely. However, stressing merely on the quantitative aspects is quite risky to understand the employment problems completely. This article attempts to identify some qualitative aspects in evaluating the success of the jobs creation. Based on the conceptual analysis proposed, we concluded that creating the jobs as much as possible is necessary condition but not sufficient to achieve the goals of economic development. It means that the government should consider not only the quantitative aspects but also the qualitative aspects. Indeed, the employment is one of the greatest obdtacles for any government in the world. |
| Nama Pengarang | : | Jogiyanto Hartono, Haryo Kuncoro, Suwardjono, Insukindro, Sudibyo, Bambang, Sri Haryani, Mas'ud Machfoedz, Basu Swastha Dharmmesta |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 28-36 |
| Abstraksi Narasi | : | This paper discusses biases that occured on level, return and event study models. In a prices lead earnings condition, the coefficient in the level model is unbiased, while that in the return model is biased. In a prices do not lead earnings condition, both level and earnings models yields unbiased coefficients economically. In general, the level model suffers more serious bias econometrically than does the return model. In an even study, daily returns with equally-weighted index are able to detect abnormal returns better than are monthly returns with value-weighted index. When announcements are clustered in calender events, the market model or the market-adjustment model is less biased than the mean-adjusted model. But, when event dates are not clustered, a simple model such as the mean-adjusted model is not worse than other models. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 67-78 |
| Abstraksi Narasi | : | 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 sengan meneliti pengaruh perubahan keyakinan (belief revision) pada ketaatan membayar pajak. Hasil eksperimen menunjukkan bahwa penyajian informasi secara berurutan dan konsisten punya pengaruh kecil pada perubahan keyakinan (belief revision) seseorang sedangkan penyajian informasi secara campuran (mixed) punya pengaruh yang signifikan terhadap perubahan keyakinan (belief change) individu tentang ketaatan pajak. Disamping hasil tersebut, penelitian ini juga menemukan bahwa perubahan keyakinan pembayar pajak berpengaruh pada ketaatannya dalam membayar pajak, namun pengaruh tersebut tergatung juga pada pengaruh reinforcer ratio. Temuan-temuan tersebut menunjukkan bahwa pengambilan keputusan yang kompleks, seperti halnya ketaatan dalam membayar pajak, tidak bisa hanya dicermati dari sudut psikologi kognitif ataupun behavioral, melainkan harus dilihat dengan dua perspektif tersebut sekaligus. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 110-124 |
| Abstraksi Narasi | : | The government of Indonesia through Minister of Finance Decree No. 43/KMK.017/1997 stated 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 (IAI). This exam may be taken by anyone holding S1 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 the final semester students of accounting department economic faculties and colleges around Yogyakarta. 440 students participated in this survey covering seven universities and colleges. The results indicate that the factor of quality is the most important factor in taking the USAP, followed by career and economic factors. The other results show that genders, income, and family factors do not influence the intention to take the exam. Intuitively, it can be concluded that those students being studied feel that the improving quality by taking USAP is important to improve professionalism facing the keener competition in 21th century. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 30-49 |
| Abstraksi Narasi | : | An empirical study to Macroeconomic of Indonesia 1978.3-1994.4 with econometric approach, and be amphasized on its short run behaviour is directed to seek for the approval of treatment for sintesa Monetarist-Keynes in order to analysis Macroeconomic of Indonesia by econometric method and though reduced form equation will try to express the impact of government expenditure, the riil exchange rate index, and the domestic credit changes to Income, price and Balance of Payment. The reduced form coeficient 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 monetary 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.). |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-11 |
| Abstraksi Narasi | : | This paper attempts to discuss the coefficient of determination (R kuadrat) in time series econometric analysis. The coefficient is the most commonly used measure of the goodness of fit a regression line. With time series data high R kuadrat 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 associated a high R kuadrat with a good fit and can be considered as indicative of a strong ability of the inedpendent variables to "explain" the dependent variable. In this case, investigators may face the "R kuadrat sydrome" and the "spurious regression" problems. However, the R kuadrat 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 R kuadrat may not be directly comparable if the dependent variables of the models under consideration are not the same. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 89-97 |
| Abstraksi Narasi | : | Dengan menghindari analisis cross sectional, pengujian untuk saham-saham yang relatif aktif diperdagangkan di BEJ, periode 1994-1997, menunjukkan bahwa hubungan sebagaimana diharapkan dalam standard CAPM berlaku. Penggunaan cara ini akan menghindarkan analisis dari kemungkinan terjadinya bias karena dipergunakan estimated beta dalam analisis cross sectional. Kelemahan cara ini adalah tidak dapat menaksir harga risiko. Analisis lebih lanjut tentang kemungkinan berlakunya zero Beta CAPM ternyata tidak mendukung, karena tanda Alva-i, tidak selalu sesuai dengan nilai beta-ii dan tidak terdapat korelasi yang negatif antara Beta-i dengan Alva-i. Hasil analisis lebih mendukung standard CAPM karena secara keseluruhan, Alva-ii tidaklah berbeda secara nyata dari nol. |
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