| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65 - 83 |
| Abstraksi Narasi | : | This study examines the role of political power on the process of budget monitoring in the context of the fertilizer manufaturing industry in Indonesia. the objectives of this study are: (a) to investigate the relationship between budget monitoring and managerial roles. (b) to examine the two-way interaction effect between budgets monitoring and politics on managerial roles, and (3) to identify the effect of departmental power on the two-way interaction between budgets monitoring and politics affecting managerial roles. the sample for this study consists of four public sector fertilizer-manufacturing enterprises in Indonesia. this study uses a questionnaire survey supplemented by structured interviews. The questionare, adapted from previous studies, utilizes a seven-point likert scale. Respondents to the questionnaire were middle managers. the results provide substantial evidence that interaction between budget monitoring and politics affect managerial roles; and that the departmental powerplays a significant role on such interactions. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 29 - 44 |
| Abstraksi Narasi | : | Small and Medium Enterprises (SMSEs) in Indonesian are very important not only for employment creation, but also as important sources of economic growth and foreign currencies generation through exports. Since the early 1980s, the Indonesian government has adopted SME development policy through a clustering approach. This paper reviews the existing empirical studies on development of SME clusters in Indonesia. This paper deals with two main questions. First, what are the critical success factors of development of an SME cluster, second, to what extent this policy has contributed to the dynamic of SME clusters in the country. the paper argues that in many cases. The development policy has not been so successful. In essence, most failures can be atributed to the fact that one or more critical factors for successful SME cluster development were either not existing or not addressed correctly. neglecting cluster linkage to markets is one reason of the failure. Prerequisite for successful cluster development is the cluster`s potential to access to growing market, either domestic or abroad. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 45 - 64 |
| Abstraksi Narasi | : | Indonesian Competition law known as law no. 5 of 1999 was adopted on the fifth of March 1999 and took effective a year later, the fifth of March 2000. Since the adoption of law we are witnessing business players have changed in the ways they run their businesses. We are also witnessing challeges that need to be dealt with if we want no. 5 effective to reach its objectives. this article discloses some of those challeges. the most difficult one to deal with is the resistance by the court to the existence of the Indonesian antimonopoly Authority (KPPU). |
| Nama Pengarang | : | Didi Achjari, Mohammed A. Quaddus, Syamsul Maarif, Hendrawan Supratikno, Tambunan, Tulus, Akhmad Syakhroza, Triyuwono, Iwan, Jogiyanto Hartono, Mansor H. Ibrahim |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1 - 27 |
| Abstraksi Narasi | : | The current study attempts to develop and to examine framework of ecommerce success. In order to obtain comprehensive and robust measures, the frame work accommodates key factors that are identified in the literature concerning the success of electronic commerce. The structural model comprises of four exogenous variables (Internal driver, Internal Impediment, External driver and External impediment) and one endogenous variable (Electronic Commerce Success) with 24 Observed variables. The study that was administered within large Australian companies using questionaire survey concluded that benefits for both internal organization and external parties from the use of e-commerce were the mainfactor to predict perceived and/or expected success of electronic commerce. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 363-379 |
| Abstraksi Narasi | : | The main onjective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nonperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty-five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997. This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple-step approach is preferred to single-step one. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 321-343 |
| Abstraksi Narasi | : | Criticism directed at the use of financial measures alone for performance evaluation have led to much interest in the use of nonfinancial performance measures to balance the financial measures. Hence, much recent research has been directed to investigate the effectiveness and behavioral consequence of a mix of financial and nonfinancial measures (e.g. the Balanced Scorecard approach) in contemporary settings. However, there is evidence from prior studies to suggest that the manner or how performance measures are used may affect the subordinates` behavior and work-related attitudes indiriectly through the subordinates` perception of the justness of these measures and the interpersonal trust these measures and the interpersonal trust these measures promote. There is also evidence to indicate that it is the extent of the subordinates` agreement with the performance measures used in the evaluation, rather than the measures per se, which affects their behavior and work-related attitudes. Subordinates are more likely to agree with performance measures which they regard as fair and which enhance their trust in their superiors. This study therefore investigates if the effects of a mix of financial and nonfinancial measures (such as those used in the Balanced Scorecard approach) on subordinates` job satisfaction are indirect through the subordinates` perception of the greater extent of fairness (justness) in the evaluation process and the greater extent of trust such a mix of measures promotes. The results, based on a sample of 70 managers, support the expectation that a mix of financial and nonfinancial has no direct effect on subordinates` job satisfaction. Instead, the effects of such a mix of performance measures on subordinates` job satisfaction are indirect through the enhancement of the subordinates` favorable perceptions of procedural fairness and interpersonal trust. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 401-420 |
| Abstraksi Narasi | : | This paper examines price and trading volume behavior surrounding announcements of changes in the composition of the liquidity (LQ) 45 and the Morgan Stanley Capital International (MSCI) Equity Index at the Jakarta Stock Exchange. Unlike listing studies in the developed markets, the announcements of the LQ45 Index changes have no impact on share price and trading volume. This may be due to the small role of Indonesian domestic institutional investors and purely rule-based characteristics of the LQ 45 Index. On the contrary, the markets do respond to the changes in Indonesian stocks composition of the MSCI Equity Index. It seems that global portfolio managers, who dominate trading at the Jakarta Stock Exchange, rebalanced their portfolio when the changes in the MSCI Equity Index occurred because their performances are generally benchmarks to the return on the Index. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 381-400 |
| Abstraksi Narasi | : | The purpose of this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. the model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportions of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortions is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the differences and the size of the total indirect costs. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 301-319 |
| Abstraksi Narasi | : | Fierce competition in Indonesian bangking industry had forced banks to get closer to their customers in order to maintain their customer base. However, considering the banks limited resources and the market competition, raised question on which customers they should focus to serve. Benefit segmentation as one of the concept of market segmentation, provides a clear picture of which segment or type of customers the bank should focus. Undertaken in a national bank, this research was aimed to identify benefits desired by the customer in financial service; segments for the bank based on those benefits; and to identify whether there is a relationship between customers` demographics and their desired benefits. Factor analysis with principal component method was used to extract 29 banking attributes to a set offactors that capable to capture the main features of the responses. Cluster analysis was then applied to the data set to identify whether a bundle of benefit might be sought by a specific customer segment. The last, chisquare test was applied to identify whether there is any correlation between the cluster and the demographic variables. Five factors (main benefits) sought by the customers were found, namely: safety-convenience; relational; bank`s features; cost; and promotional incentives. Based on those factors, the customers could be classified into four segments, service-oriented (38.41%), rate sensitive (16.85%), incentive seekers (13.30%), and safety-convenience (31.44%). A significant correlation between demographic characteristics (gender, age, education, income, monthly spending, occupation, and number of children) and desired customer benefits were found. Therefore, those demographic characteristics could be used to develop the customers` profiles. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Gadjah Mada International Journal of Business |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 345-362 |
| Abstraksi Narasi | : | This paper examines whether the issuers of Indonesian manufacturing initial public offerings (IPOs) manage the firm`s reported earnings by making income increasing discretionary accruals. The absence of market-determined prices for IPO shares prior to the offering has made issuers and underwriters to use nonprice information. The test was performed on a sample of 45 IPOs that went public during the period of July 1991 through December 1994. The model used in this study follows the one developed by Friedlan (1994). The results show that there is no evidence that earnings management occurs among the sample firms. In other words, this study is unable to reject the null hypothesis that the issuers of Indonesian IPOs exercise accounting discretion that increases the reported earnings in the periods prior to the offering. In contrast, the study finds strong evidence of earnings management in the period after the offering, which could be interpreted as issuers trying to maintain the firm`s performance after the offering by making income increasing discretionary accruals. |
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