Jurnal Economia最新文献

{"title":"Intergenerational Perceptions of Coercive and Legitimate Power","authors":"Elisa Tjondro, Joscelind Setiabudi, Alexandro Christian Joyo","doi":"10.21831/ECONOMIA.V15I1.23998","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23998","url":null,"abstract":"AbstractThis is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This survey was held in 2018. This study used a quota sampling technique with Custom Factorial ANOVA as a statistical tool. We found Millennials and X have a perception that Indonesia tax authority implemented coercive and legitimate power in balance conditions. However, different perceptions found in Baby Boomers that thought of tax authority had been implemented coercive power with more severe punishment. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: intergenerational, coercive power, legitimate power, vertical equity, horizontal equity, exchange equity.Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi AbstrakPenelitian ini adalah penelitian pertama yang menguji persepsi kekuatan koersif dan kekuatan legitimasi pada otoritas pajak antara tiga generasi, yaitu Millennials, X dan Baby Boomers. Peristiwa yang terjadi selama periode tertentu mempengaruhi persepsi antar generasi. Metode pengumpulan data menggunakan survei dengan total sampel 120 wajib pajak dari dua jenis bisnis, ritel/produksi dan jasa/profesi di lima kota besar Indonesia (Jakarta, Surabaya, Bandung, Semarang, dan Denpasar). Survei diadakan pada tahun 2018. Penelitian menggunakan teknik kuota sampling dengan Custom Factorial ANOVA sebagai alat statistik. Hasil tes menemukan Milenial dan X menilai bahwa otoritas pajak menerapkan kekuatan koersif dan kekuatan legitimasi dalam kondisi seimbang. Namun, persepsi berbeda ditemukan pada Baby Boomers yang berpikir otoritas pajak telah menerapkan kekuatan koersif dengan hukuman yang lebih berat kepada wajib pajak. Studi ini juga menemukan adanya perbedaan persepsi terkait ekuitas vertikal, ekuitas horisontal, dan pertukaran ekuitas antar generasi. Kata kunci: antar generasi, kekuatan koersif, kekuatan legitimasi, ekuitas vertikal, ekuitas horizontal, pertukaran ekuitas. ","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85717171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Antecedents and Consequences of Brand Love with Moderated By Memories","authors":"Rahmawati Azizah MT","doi":"10.21831/ECONOMIA.V15I1.24068","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.24068","url":null,"abstract":"AbstractThis research aims to examine the effect of perceived brand quality and brand personality on brand fondness with memories as moderator. This study examines the effect of independent variables on dependent variable with memories as moderating variable. The subject in this research were students, civil servants, professionals (nuns, accountants), entrepreneurs, private employees whom are users of Asus brand laptop in Indonesia. The sample were chosen by using nonprobability sampling technique namely purposive sampling. The instrument of this study was online questionnaire and the gathered data is analyzed by using multiple regression analysis. The finding of this study explains that perceived brand quality and brand personality have a positive effect on brand fondness. Brand fondness has a positive effect on brand loyalty and active engagement. The finding on moderation variables explains that memories are not proven to moderate the effect between perceived brand quality and brand fondness, it means that the magnitude of memory as a moderating variable has nothing to do with the relationship between independent variables and dependent variable. In addition, the finding of variable memories proved to moderate the effect between brand personality and brand fondness, it means that it will strongly influence the relationship between brand personality and brand fondness when the variable memory is high, otherwise it will become weak when the variable memory is low. Keywords: Perceived brand quality, brand personality, brand love, brand loyalty, active engagement, memories.Anteseden dan Konsekuensi Kecintaan Merek dengan Dimoderasi oleh KenanganAbstrakPenelitian ini bertujuan untuk menguji pengaruh kualitas merek yang dipersepsikan dan kepribadian merek pada kecintaan merek dengan kenangan sebagai pemoderasi. Subjek dalam penelitian ini adalah mahasiswa, PNS, profesional (suster, akuntan), wiraswasta, karyawan swasta yang merupakan pengguna laptop merek Asus di Indoensia. Sampel yang dipilih menggunakan teknik nonprobability sampling dengan jenis purposive sampling. Instrumen penelitian ini adalah kuesioner yang dibuat secara online dan dianalisis dengan analisis regresi berganda. Penelitian ini menemukan bahwa kualitas merek yang dipersepsikan dan kepribadian merek memiliki pengaruh positif pada kecintaan merek. Kecintaan merek memiliki pengaruh positif pada loyalitas merek dan keterlibatan aktif. Temuan pada variabel moderasi, kenangan tidak terbukti memoderasi pengaruh antara kualitas merek yang dipersepsikan dan kecintaan merek, artinya bahwa tinggi atau rendahnya kenangan sebagai variabel moderasi tidak ada kaitannya pada hubungan antara variabel independen dan variabel dependen. Selain itu, temuan variabel kenangan terbukti memoderasi pengaruh antara kepribadian merek dan kecintaan merek, artinya bahwa akan menjadi kuat pengaruh kepribadian merek pada kecintaan merek ketika variabel kenangan tinggi, dan sebaliknya akan menjadi lemah ketika ","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"82 7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89827569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable","authors":"Arasy Ghazali Akbar","doi":"10.21831/ECONOMIA.V15I1.23618","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23618","url":null,"abstract":"Abstract                                                                                     This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and services. Based on the purposive sampling method, 55 obtained samples were analyzed by using moderated regression analysis. The results show several findings, first, implementation of e-procurement has a significant effect on fraud prevention. Second, the government's internal control system has a significant effect on fraud prevention. The third and fourth findings indicate that the organization ethical culture is supported as a moderating variable. Keywords: e-procurement, government’s internal control system, organization ethical culture, fraud preventionPengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai PemoderasiAbstrakPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi budaya etis organisasi terhadap hubungan implementasi e-procurement dan sistem pengendalian internal pemerintah dengan pencegahan fraud pengadaan barang dan jasa. Berdasarkan metode purposive sampling diperoleh 10 sampel OPD yang dianalisis dengan menggunakan moderated regression analysis. Hasil menunjukkan beberapa temuan, pertama implementasi e-procurement berpengaruh terhadap pencegahan fraud. Kedua, sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan fraud. Temuan ketiga dan keempat menunjukkan bahwa budaya etis organisasi terdukung sebagai variabel moderasi. Kata Kunci: e-procurement, sistem pengendalian internal pemerintah, budaya etis organisasi, pencegahan fraud.","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87128783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Assessment of Bankruptcy Potential of Sharia Rural Banks in Indonesia","authors":"A. Pratiwi, Baiq Nurlita Dwi Puspita, S. Wahyudi","doi":"10.21831/ECONOMIA.V15I1.23932","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23932","url":null,"abstract":"Abstract:This investigation is intended to assess the possibility of financial problems in Sharia Rural Banks (SBRs) in Indonesia. The financial ratio approach is chosen to measure the financial distress potential of SRBs which assesses the profitability, liquidity, efficiency and capital adequacy of 166 banks from 2013 to 2016. The model of panel estimation uses discriminant analysis is utilized in predicting financial distress in Indonesian SRBs. The outcomes of this research are, firstly, liquidity and efficiency are the most prominent variables in predicting financial difficulties in SRBs. The second is in further analysis of liquidity shows that most SRBs are very aggressive in disbursing credit to small and medium enterprises (SMEs), which are riskier than other economic sectors. In addition, a deeper analysis of bank efficiency indicates that the highest expense component of SRBs' other operating costs is employee and administration costs. Keywords: financial distress, financial ratios, Sharia rural banks, discriminant analysisPengujian Potensi Kebangkrutan Grup Bank Pembiayaan Rakyat Syariah di IndonesiaAbstrakStudi ini bertujuan untuk menilai kemungkinan terjadinya masalah keuangan pada Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Pendekatan rasio keuangan dilakukan untuk mengukur kemungkinan terjadinya financial distress yang menilai dari sisi profitabilitas, likuiditas, efisiensi dan kecukupan modal dari 166 bank selama 2013 hingga 2016. Model estimasi panel menggunakan analisis diskriminan diterapkan dalam memprediksi financial distress pada BPRS Indonesia. Hasilnya adalah, pertama, likuiditas dan efisiensi adalah variabel yang paling signifikan dalam memprediksi kesulitan keuangan di BPRS. Kedua, dalam analisis likuiditas lebih lanjut menunjukkan bahwa sebagian besar BPRS cukup agresif dalam mendistribusikan pembiayaan kepada usaha kecil dan menengah (UKM), yang lebih berisiko di bandingkan sektor ekonomi lainnya. Selain itu, analisis yang lebih dalam tentang efisiensi bank menunjukkan bahwa komponen biaya tertinggi dari biaya operasional lain BPRS secara rata-rata adalah biaya pegawai atau karyawan dan administrasi. Kata kunci: financial distress, rasio keuangan, BPRS, analisis diskriminan","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"2016 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82804738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimum Capital Structure Adjustment Speed on Companies Listed in Indonesia Stock Exchange","authors":"Suramaya Suci Kewal","doi":"10.21831/ECONOMIA.V15I1.23226","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23226","url":null,"abstract":"AbstractThis study examines the existence of adjustments in the speed of the company's capital structure to achieve an optimal capital structure in accordance with the dynamics of trade-off and other factors affecting the company's capital structure adjustment.   The optimal capital structure is estimated by using several variables, namely tangibility, firm size, profitability, liquidity, asset utilization, and business risk. The factors used to predict the optimal capital structure adjustment speed in this study are the distance between the capital structure and the optimal capital structure and financial deficit. The data analysis technique in this study is multiple linear regression with a significance level of 5%. The obtained results indicate that companies on the IDX are adjusting towards the optimal capital structure. The speed of adjustment is 0.128 so it can be concluded that the company's adjustment remains below its optimal debt level. The test results also prove that distance and financial deficit/surplus have no influence on the company's capital structure adjustment speed. Keywords: capital structure, dynamics trade offKecepatan Penyesuaian Struktur Modal Optimal Perusahaan di Bursa Efek IndonesiaAbstrakPenelitian ini menguji keberadaan penyesuaian kecepatan struktur modal perusahaan menuju ke struktur modal optimal sesuai dengan dynamics trade off dan faktor-faktor yang mempengaruhi kecepatan penyesuaian struktur modal optimal perusahaan. Struktur modal optimal diestimasi dengan menggunakan beberapa variabel yaitu tangibility, firm size, profitability, liquidity, asset utilization, dan business risk. Faktor-faktor yang digunakan untuk menduga kecepatan penyesuaian struktur modal optimal pada penelitian ini adalah jarak antara struktur modal dengan struktur modal optimal (distance) dan financial deficit/surplus. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda dengan tingkat signifikansi sebesar 5%. Hasil yang diperoleh menunjukkan perusahaan-perusahaan di BEI melakukan penyesuaian menuju struktur modal optimal. Kecepatan penyesuaian sebesar 0,128 sehingga dapat disimpulkan bahwa perusahaan-perusahaan melakukan penyesuaian masih di bawah tingkat hutang optimalnya. Hasil pengujian juga membuktikan bahwa tidak terdapat pengaruh distance dan financial deficit/surplus terhadap kecepatan penyesuaian struktur modal perusahaan. Kata Kunci: struktur modal, dynamics trade off","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89705864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Financial Literacy and Financial Inclusion on Small Enterprises Performance in East Kalimantan","authors":"Poppy Alvianolita Sanistasya, K. Raharjo, M. Iqbal","doi":"10.21831/ECONOMIA.V15I1.23192","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23192","url":null,"abstract":"AbstractThe aim of this paper is to find out the effect of financial literacy on enterprises (SEs) performance and the effect of financial inclusion on small enterprises (SEs) performance. This research is an explanatory research. The sample includes 100 SEs in East Kalimantan. The sample is gathered by using non probability sampling technique. By implementing census approach the data is gathered from all SEs in East Kalimantan. This study was a quantitative approach and data were analyzed using PLS (Partial Least Square). The unit of level analysis is the SEs business players in East Kalimantan. The results showed a positive and significant effect of financial literacy on enterprises (SEs) performance and, financial inclusion positively affects the performance of small enterprises (SEs). Keywords: financial literacy, financial inclusion, small enterprises performancePengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Usaha Kecil di Kalimantan TimurAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap kinerja usaha kecil, dan pengaruh inklusi keuangan terhadap kinerja usaha kecil. Jenis penelitian ini adalah penelitian explanatory. Sampel penelitian adalah 100 UMKM yang ada di Kalimantan Timur. Sampel dikumpulkan menggunakan teknik non probability sampling dengan pendekatan sensus yaitu mengambi seluruh UMKM yang beroperasi di Kalimantan Timur untuk dijadikan sampel dan dilakukan pengujian untuk menjawab isu penelitian yang diangkat. Penelitian ini bersifat kuantitatif dan menggunakan alat analisis PLS (Partial Least Square). Level unit analisis penelitian ini adalah pelaku usaha kecil di Kalimantan Timur. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh secara signifikan terhadap kinerja usaha kecil dan inklusi keuangan memiliki pengaruh signifikan terhadap kinerja usaha kecil. Kata kunci: literasi keuangan, inklusi keuangan, kinerja usaha kecil","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89694442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Credit Expansion and Its Impact on Income Inequality of the Provinces in Indonesia","authors":"A. Priyono, Pipit Pitriyan, Heriyaldi Heriyaldi, I. Maipita","doi":"10.21831/ECONOMIA.V15I1.23710","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.23710","url":null,"abstract":"AbstractThis research aims to study the determinants of income inequality at the provincial level in Indonesia, through observing MSMEs credit, government expenditure of education and health, school participation rate, and unemployment rate. We employed Fixed effect panel data, implementing Panel Corrected Standard Error (PCSE) and found that MSMEs credit, government expenditure on education, and school participation rate are significant in reducing income inequality. On the other hand, unemployment has been proven to have a positive impact on income inequality. However, implementation of National Health Insurance, relative to our period of observation, makes the result of government expenditure on health requires further analysis. Empirical result found that the increase in credit distribution to the MSME sector can reduce the level of income inequality and highest to lowest income ratio, on average in each province in Indonesia. The government is expected to focus on education and health budget to improve the community's quality of life.  Keywords: Gini Index, Government Expenditure, Highest to Lowest Income Ratio, MSMEs credit expansion, Panel dataEkspansi Kredit dan Dampaknya terhadap Ketimpangan Pendapatan pada Provinsi di IndonesiaAbstrakPenelitian ini bertujuan untuk mempelajari faktor-faktor yang memengaruhi ketimpangan pendapatan di tingkat provinsi di Indonesia, dengan mengamati kredit UMKM, pengeluaran pemerintah untuk pendidikan dan kesehatan, tingkat partisipasi sekolah, dan tingkat pengangguran. Dengan memanfaatkan pendekatan Fixed Effect dengan Panel Corrected Standard Error (PCSE), ditemukan bahwa kredit UMKM, pengeluaran pemerintah untuk pendidikan, dan tingkat partisipasi sekolah secara signifikan mampu mengurangi ketimpangan pendapatan. Di sisi lain, pengangguran terbukti memiliki dampak positif pada ketimpangan pendapatan. Namun, penerapan Jaminan Kesehatan Nasional, relatif terhadap periode pengamatan kami, membuat hasil pengeluaran pemerintah untuk kesehatan memerlukan analisis lebih lanjut. Di lain pihak, ditemukan bahwa peningkatan distribusi kredit ke sektor UMKM dapat mengurangi tingkat ketimpangan pendapatan dan rasio pendapatan tertinggi hingga terendah, rata-rata di setiap provinsi di Indonesia. Pemerintah diharapkan fokus pada anggaran pendidikan dan kesehatan untuk meningkatkan kualitas hidup masyarakat. Kata Kunci: indeks Gini, pengeluaran pemerintah, highest to lowest income ratio, UMKM, ekspansi kredit","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85776124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Study of The Initiation of Green Banking Practices at State-owned Bank","authors":"Lilik Handajani, A. Rifa’i, L. H. Husnan","doi":"10.21831/ECONOMIA.V15I1.21954","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.21954","url":null,"abstract":"AbstractThis study aims to describe the initiation of green banking practices at state-owned banks by identifying reporting issues and the level of green banking disclosure as well as formulating the reporting domain and indicators of its activities. Content analysis is carried out on information related to green banking activities report in the annual report of BUMN banks for the period 2015-2017. The research findings reveal that state-owned banks have initiated green banking practices. The practices come in various forms of activity due to the absence of reporting guidelines and the trend to report green banking activities that have been increasing over the past 3 years.  Indicators of green banking activities in state-owned banks can be grouped into several reporting domains namely, green products, green operations, green customers and green policies. The implications of the study argue that the initiation of green banking practices in the practice of green banking at state-owned banks can be a role model for initiating environmentally friendly bank practices. Moreover, it is expected that environmentally friendly bank practices can minimize business risks by reducing environmental and social risks by harmonizing economic, environmental and social interests in towards achieving sustainable finance. Keywords: state-owned bank, green banking, sustainable finance Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMNAbstractPenelitian ini bertujuan untuk mendeskripsikan inisiasi praktik green banking pada bank BUMN dengan mengidentifikasi isu-isu pelaporan dan tingkat pengungkapan green banking serta merumuskan domain pelaporan dan indikator kegiatannya. Analisis isi dilakukan terhadap informasi yang berkaitan dengan pelaporan aktivitas green banking pada laporan tahunan bank BUMN periode 2015-2017. Temuan penelitian mengungkapkan bank BUMN telah melakukan inisiasi praktik green banking dengan bentuk aktivitas yang beragam karena belum adanya pedoman pelaporannya dan terjadi kecenderungan pelaporan aktivitas green banking yang semakin meningkat dalam kurun waktu 3 tahun terakhir.  Indikator kegiatan green banking pada bank BUMN dapat dikelompokkan dalam domain pelaporan yang meliputi green product, green operational, green customer, dan green policy.  Implikasi dari penelitian mengargumentasikan bahwa inisiasi praktik green banking pada bank BUMN dapat menjadi role model inisiasi praktik bank ramah lingkungan untuk meminimalkan risiko bisnis dengan mengurangi risiko lingkungan dan sosial dengan menyelaraskan kepentingan ekonomi, lingkungan dan sosial dalam mewujudkan keuangan berkelanjutan. Kata kunci: bank BUMN, perbankan hijau, keuangan berkelanjutan ","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72698562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Innovation Needs, Social Capital, and Learning Process of Batik Craftsmen","authors":"Entoh Tohani, Sugito Sugito","doi":"10.21831/ECONOMIA.V15I1.22799","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.22799","url":null,"abstract":"AbstractThis study aims to determine batik craftsmen‘s innovation needs and learning process in relation to ownership of social capital. This study is stimulated by an assumption explaining that batik craftsmen’s are able to fulfill their innovation needs through learning process by utilizing established social capital in the batik production context. This qualitative research was conducted on three batik craft SMEs in two sub-districts in Bantul Regency, the center of Yogyakarta's batik production. The research subjects were craftsmen, workers, batik organizers, and community leaders. Data collection is conducted through observation and in-depth interviews. Meanwhile the data were analyzed by using qualitative analysis techniques. The research result reveals that the SMEs of batik craftsmen have diverse innovation needs in expanding their business. Moreover, to fulfill their innovation needs, they also conducted both independent and cooperative learning by utilizing the existing social capital. Yet, the learning process has not been optimally conducted. Thus, empowerment efforts are necessary to develop learning skills by utilizing social capital to meet craftsmen’s innovation needs. Keywords: social capital, learning process, innovation, batik, needsKebutuhan Inovasi, Modal Sosial, dan Proses Belajar Perajin BatikAbstrakPenelitian ini bertujuan untuk mengetahui kebutuhan inovasi dan proses belajar para perajin batik dalam konteks kepemilikan modal sosial. Hal ini didasarkan pada pandangan bahwa kebutuhan inovasi dapat dipenuhi apabila para perajin dapat memanfaatkan modal sosial yang terbangun dalam konteks usaha produksi batik melalui proses belajar yang mungkin terjadi di dalamnya. Penelitian kualitatif ini dilakukan terhadap tiga UKM perajin batik di dua kecamatan di Kabupaten Bantul sebagai sentra produksi batik Yogyakarta. Subjek penelitian adalah para perajin, pekerja, pengurus paguyuban batik, dan tokoh masyarakat. Pengumpulan data dengan observasi dan wawancara mendalam dan data dianalisis menggunakan teknik analisis kualitatif. Hasil penelitian menunjukkan bahwa perajin batik memiliki kebutuhan inovasi yang beragam dalam mengembangkan usahanya dan melakukan proses belajar baik secara mandiri maupun kooperatif dengan memanfaatkan modal sosial sebagai hasil interaksi dengan lingkungannya guna memenuhi kebutuhan inovasinya walaupun belum optimal. Oleh karena itu, diperlukan tindakan-tindakan pemberdayaan untuk meningkatkan kemampuan belajar dengan memanfaatkan modal sosial guna memenuhi kebutuhan inovasi perajin. Kata kunci: modal sosial, proses belajar, inovasi, batik, kebutuhan ","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84892939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Financial Performance in Mediating The Effect of Good Corporate Governance on Financial Distress","authors":"R. Widhiastuti, A. Nurkhin, N. Susilowati","doi":"10.21831/ECONOMIA.V15I1.22927","DOIUrl":"https://doi.org/10.21831/ECONOMIA.V15I1.22927","url":null,"abstract":"AbstractThis research aims to study the effect of good corporate governance on financial distress directly and mediated by financial performance. The study population was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016. The study sample was determined using the purposive sampling method, which produced 137 companies that met the requirements. The research data uses secondary data in the form of financial statements and annual reports of manufacturing companies obtained through the Indonesia Stock Exchange website. The analytical tool to test the research hypothesis is Analysis of Moment Structures (AMOS). The results of the study show that there is no direct and indirect impact on corporate governance to financial difficulties; while financial performance has a negative impact on financial difficulties. Keywords: Financial Performance, Good Corporate Governance, Financial DistressPeran Financial Performance dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial DistressAbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap financial distress baik secara langsung maupun dengan dimediasi oleh financial performance. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, yang menghasilkan 137 perusahaan yang memenuhi syarat. Data penelitian menggunakan data sekunder berupa laporan keuangan dan annual report perusahaan manufaktur yang diperoleh melalui website Indonesia Stock Exchange. Alat analisis untuk menguji hipotesis penelitian yaitu Analysis of Moment Structures (AMOS). Hasil penelitian menunjukkan good corporate governance tidak berpengaruh baik secara langsung maupun tidak langsung terhadap financial distress; sedangkan financial performance berpengaruh negatif signifikan terhadap financial distress. Kata kunci: Financial Performance, Good Corporate Governance, Financial Distress ","PeriodicalId":30868,"journal":{"name":"Jurnal Economia","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81576413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}