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Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
Co-Authors Abdillah Abdillah Abdul Hamid Habbe Afifah Aini Indrijawati Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Amiruddin Andi Arjuni K Andi Faisal, Andi Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Anugerah Harsudi Arif, Muhammad Faisal ARIFUDDIN Asri Usman Budiman Teri Cepi Pahlevi Darmawati Darmawati Darwis Said, Darwis Depi, Sri Desi Nurdiyanti Diaraya Diaraya Dody Kurnia Lumban Gaol Dody Kurnia Lumban Gaol Dyastiarini, Astri Erna Pasanda Farafika, Nur Fattah, Nur Waina Febrianti, Intan Fira Fadhilla Firman Gagaring Pagalung Gaol, Dody Kurnia Lumban Grace T. Pontoh Haerial, Haerial HAMDAN HUSAIN Hanafi, Kartini Hariatih, Hariatih Harsudi, Hidayat Hasbullah Hasbullah Helda Nelvia Idris, Muhammad Istiyansyah Ulman Indrawaty, Runy Rusdyantinah Janide, Anugrah Janssen Rantelangi Kabanga, Grace Otoviani Kartini Kartini Kusumawati, Andi Laksono Trisnantoro Lorensia Rampa' Mahlia Muis Mahlia Muis Marannu Paledung Mediaty MEDIATY Minggu, Ayu Rinathi Mispa, Sitti Mudatsir Muhammad Akhtar Muhammad Fadil Asri Muhammad Husni Muhammad Istiyansyah Ulman Idris Nada Aulia Syarif Nadhirah Nagu Nagu, Nadhirah Nirwana Nirwana Nur Hidayah Nurdiyanti, Desi NURUL RAMADHANI Pahlevi, Cepi Pakulla’, Heriani Pontoh, Grace T Prayitno, Andi Putri Ramadhani Rahmat Hidayat Ramadany, Riska Nur Indah Resky Awaliah Reza, Muhammad Jamil Rifqi Novriyandana Rijal, Muhammad Roby Aditiya Rosmayanti Rosmayanti, Rosmayanti Salsabila, Unik Hanifah Sandra Jeanet Muntu Sanusi Fattah Shavira Zalshabila Sinosi, Sayidah Maryam Siti Haerani ST Ramlah Stanislaus, Stanislaus Suci Amal Sundari, Sri Syamsuddin Syamsudin Syarifuddin Syarifuddin La Kasse Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Syarifuddin, Safria THARIQ AZIS LATIF ULYA AULIA Usman, Asri Wa Ode Helda Wa Ode Rayyani Yulita, Elvin