| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 101-115 |
| Abstraksi Narasi | : | This paper describes the select on of the appropriate functional form using extended Box-Cox transformation model. The model is employed to estimate the functional forms of International Tourism Demand to Indonesia from the five`s biggest countries of origin: Malaysia, Singapore, Japan, Australia and Taiwan. This studi also investigates the determinants of those demand functions. Independent variables, the countries real income, consumer price index ratio, exchange rate, Infrastructure, Promotion of Tourism and dummy variable, General Election in Indonesia were hypothesized to influence tourist arrival and expenditure. The result indicate that overall, the variables examined explained a high percentage of variations in dependent variables, tourist arrival and tourist expenditure. Most variables were statistically significant with the expected signs. In tourist arrival equitions, the long-linier functional form are slightly better for all countries examined. On the other hand, in the expenditure equisitions, the linier functional form are slightly better for all countries examined. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 80-89 |
| Abstraksi Narasi | : | This paper compares and contrasts the two popular ways of seeing an organization, machine and organic paradigms. It is argued that a better understanding of these different characteristics is a necessary requirement to obtain a more accurate assessment about organizational problems and or potentials. The both paradigms concern with ways to protect organizations from any tendency of dysfunction; they represent rational attempts to exploit the resources of the organizations in the most efficient manner, given their environmental constraints. Furthermore, both offer methods to divide organizational activities in an ordered (or hierarchial) manner. However, the two paradigms differs in, at least, five important respects, namely the criteria of effectiveness (machine: maximize efficiency and production vs. organic: maximize flexibility, satisfaction and development); organizational structure (machine: functional/division of labor vs. organic: de-emphasis of specialization); assumptions about human resource (machine: extrinsically motivated vs. organic: intrinsically motivated); control mechanism (machine : rigid standards vs. organic: create self-devotion). Using the contingency approach, the paper suggests that the machine paradigm ought to be adopted in analyzing organizations living in a more stable environment, whereas the organic paradigm should be adopted in analyzing organizations living in a more turbulent environment. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-17 |
| Abstraksi Narasi | : | Electronic industry has become one of the alternatives of the high value added industrial development scheme. This paper examines the comparative advantage of Indonesian electronic commodities, utilizing of three indices of RCA (Revealed Comparative Advantage) : the net export to total trade ratio, the world export share (WESij), and the export import ratio (EIR ij). In order to assess changes in comparative advantage in relation to growth of world imports, the changes of WESij vector over the period studied is correlated with the world demand growth; and, to determine whether net protection has increased or not, the WESij vector is correlated with EIRij vector. The result shows that from the period of 1981-1995, there are only two commodities which show good performance. In general we can conclude that, the commodities haven`t shown any good competitive performance yet. The weakness as on the industrial development scheme and policy making for the development of Indonesian electronic Industry in the future are discussed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 90-100 |
| Abstraksi Narasi | : | Kebudayaan merupakan salah satu pokok bahasan yang menarik dalam bidang pemasaran. Telah banyak dinyatakan bahwa kebudayaan mempunyai pengaruh yang kuat pada perilaku seseorang. Kebudayaan juga mempengaruhi produk yang dikonsumsi seseorang. Artikel ini membahas unsur kebudayaan di Indonesia yang berhubungan dengan konsumsi konsumen. Secara umum artikel ini membahas unsur kebudayaan Indonesia, seperti misalnya, gotong royong, harmoni dan toleransi, serta relegiusitas. Selanjutnya, artikel ini juga membahas relevansi potensial dari unsur-unsur kebudayaan itu pada perilaku konsumen dan pemasaran. |
| Nama Pengarang | : | Arief Suadi, Slamet S. Sarwono, Jamli, Ahmad , Ryan Rizaldy, Gugup Kismono, Bambang Riyanto LS, Sarwoko, Ainun Na'im, Ainun Na`im, Sufiyati, MF Permadi, Indriantoro, Nur, Sugeng, Halim, Abdul, Arief Surya Irawan, Basu Swastha Dharmmesta |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 32-36 |
| Abstraksi Narasi | : | Out of 16 American textbooks on management accounting and cost accounting published during the period of 1956-1995, only fifty six (56%) present risk as a variable to consider-in addition to return-in choosing investment of real assets. The discovery is astonishing, because it shows that accountancy is lagging behind finance. The lag can result in an academic disparity between accounting students and business administration students, unless accounting professors take a remedical action. The aim of this research is to find if there is an upward trend of risk discussion in management accounting and cost accounting textbooks. If such a trend exists, accounting professors are relieved because the threat of academic disparity between accounting students and that of business administration will diminish. Furthermore, eventually accounting professors will need not to take remedial actions. The research finds that there is an upward trend in the discussion of risk in management accounting and cost accounting text books. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 98-106 |
| Abstraksi Narasi | : | Studi ini meneliti tentang manajemen earnings perusahaan yang memasukkan tuntutan atas kerugian karena pelanggaran undang-undang anti-monopoli dan antitrust oleh perusahaan lain. Earnings merupakan informasi yang penting dan menjadi salah satu pertimbangan dalam keputusan pengadilan (atau di luar pengadilan) mengenai jumlah ganti rugi yang harus diterima oleh perusahaan penuntut dan denda yang harus dibayar oleh perusahaan yang di tuntut (yang dituduh melanggar undang-undang anti-monopoli). Perusahaan melakukan manajemen earnings melalui pemilihan metode akrual dalam proses penentuan earnings. Kami memprediksi bahwa perusahaan penuntut akan menggunakan akrual untuk menurunkan earning selama periode tuntutan. Hipotesis kami uji dengan membandingkan tingkat akrual perusahaan penuntut selama periode proses pengadilan dibanding dengan tingkat akrual selama periode di luar proses pengadilan. Informasi earnings dan keuangan 118 perusahaan tahun, terdiri dari 13 perusahaan selama tahun 1984 - 1992 yang digali dari harian Wall Street Journal digunakan sebagai sampel. Data finansial perusahaan sampel kami ambil dari COMPUSTAT industrial atau Research Tapes. Model akrual Jones (1991) digunakan untuk menghitung tingkat discretionary accruals. Penelitian ini tidak menunjukkan bukti bahwa perusahaan penuntut memanipulasi akrual untuk menurunkan laba pada saat investigasi dan proses pengadilan. Beberapa penjelasan yang mungkin dapat kami berikan adalah adanya informasi lain yang lebih bermanfaat bagi penuntut dalam memenangkan tuntutan, misalnya mengenai penentuan harga, strategi pengembangan produk dan diversifikasi usaha. Faktor hasil proses pengadilan mungkin juga merupakan variabel penting yang perlu dilihat dalam penelitian seperti ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 61-70 |
| Abstraksi Narasi | : | Understanding the nature of savings behavior is critical in designing policies to promote saving and investment. Usually, government of developing countries addopt saving policies of developed countries, particularly United States, without adjusted with their economy and politics circumstances . This study aims at examining the difference in saving behavior in ASEAN versus industrial countries. The ASEAN countries used are Indonesia, Malaysia, Philipina, Thailand, and Singapura. As expected, the estimation result shows that saving behavior in developing countries differ with developed countries, that described by sign and value of parameter of independent (exogenous) variabel. Interest rates have positive impact for saving behavior in developed countries, but negative impact in developing countries. This result doubt hyphotesis of Mckinnon and Swan about financial deregulation. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 42-60 |
| Abstraksi Narasi | : | Location theory shows how firms at first choose their respective optimal location and finally decide to locate in the same area (with the lowest isodapane) so that it forms a city, which is something that has to happen when firms want to operate efficiently and profitably. Further, von Thunen`s concentric zone model shows that the determinants of land rent (level of development) are the size of an urban area and accessibility to the urban area. The size of an urban area has a positive effect on the level of development, whereas the accessibility has negative effect on the level of development. The application of that model to the U.S. economy has supported the expectation that urban areas and accessibility influence the level of development. The results of applying the Thunen model to the Indonesian economy will indicate whether the number of cities and the sizes of cities and the number and types of roads/highways in Indonesia are already optimal or not so that the national urban development strategy in Indonesia needs to be revised or not. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 91-97 |
| Abstraksi Narasi | : | Effective 1994, the Indonesian Institute of Accountants made it mandatory for companies in Indonesia to prepare cash flow statement instead of fund flow statement. The reasons stated by the institute for the change are : (1) historical cash flow is important in predicting the amount, timing and certainty of future cash flow, and (2) to check the accuracy of future cash flow estimate. For stockholders, the cash inflow consists of cash dividend (hereafter dividend) and sales proceed of the investment. The estimation of proceed from investment sales is difficult because it is dependent on the economy and the expectation of security market. On the other hand, the estimate of total dividend payment is relatively easier to make. By law, a company can pay dividend only if it has profit. For the obvious reason, it can pay dividend, only if it has money. Using the rules, a regression model is developed. The dependent variable is total dividend (DIV) for year (n+1), while the dependent variables are cash provided by operation (AKO) in year n, and ending cash balance (KAT) for year n. The independent variables are components of the cash flow statement. Regression analysis showed that the independent variables explain 56% of total dividend payment and that the two independent variables, (AKO) and KAT, are significant with p-value of 0,0001 and 0,0236, respectively. The study rejected the null hypothesis and concluded that cash flow report is related to the dividend payment in the following year and therefore cash flow statement is useful for stockholders. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 107-113 |
| Abstraksi Narasi | : | One of the major business challenges in the era of global business is how business doers decide their own position in the term of business culture. This issue will be more important in the years ahead, since strategically the ability of business doers to exist in global competition atmosphere will depend on the dialog of their own business culture with the other business cultures. Generally speaking, there`s no room for short-sighted-syndrome in cultural dialog to success in business. This article discusses the perspective of indonesian business doers in understanding their own business culture and other business cultures. We use these point of views, since some business cultures practically affecting the way indonesian business people appreciate their own work environment. A good appreciation toward work environment will lead to success in doing business. |
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