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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

This paper discussed the effects of accounting information on the excess return of shariâ€™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.

THE IMPACT OF INNOVATION STRATEGY TOWARD BUSINESS COMPETITIVENESS OF MANUFACTURING INDUSTRY IN SURABAYA, INDONESIA Riyadi, Slamet; Sumardi, Sumardi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

This study aimed to examine and analyze the effect of administrative innovation on business competitiveness, technical innovations on business competitiveness, process innovation on business competitiveness, and product innovation on business competitiveness. This research conducted at manufacturing industry in Surabaya City, Indonesia. The number of samples was 100 business units, where the top manager or middle managers as the respondent. Methods of analysis use both descriptive statistical and Structural Equation Model (SEM). Data processed by IBM AMOS software. The results show that innovation strategy which consists of administrative innovation, technical innovation, process innovation, and product innovation can enhance organizational competitiveness in the manufacturing industry context. Administration innovation has a positive effect on business competitiveness. Technical innovation has a positive effect on business competitiveness. Process innovation has a positive effect on business competitiveness. Then, product innovation has a positive effect on business competitiveness. Process innovation has greater influence in improving business competitiveness compared to other innovation strategies.

Accountability in the Internet Era: A Lesson from Local Governments in Indonesia Habib Muhammad Shahib; Firman Rato Risky
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the governmentâ€™s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provincesâ€™ official websites, this study finds, in general, the provincesâ€™ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provincesâ€™ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment.

Hasanuddin Economics and Business Review: Foreword for the Inaugural Journal Volume Julia Connell; Abdullah Sanusi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

We are pleased to write the foreword to the inaugural Journal Volume of the Hasanuddin Economics and Business Review (HEBR). The HEBR is an initiative of the Faculty of Economics and Business, University of Hasanuddin. There will be three volumes published per year covering a range of topics from the key elds of: business; economics and management.Â

Examining Temporary Migration as a Solution to the Lean Season Alikiah Barclay; Ben Soltoff; Chijioke Onyekwelu; Chris Martin; Mushfiq Mobarak
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Our research in Indonesia took as its focus the concept of the lean season, that is, predictable times of scarcity which contribute to large drop offs in productivity, consumption and caloric intake for an affected region and its people. For this research, we partnered with students from Universitas Hasanuddin (UnHas) in Makassar to leverage their knowledge of the local language and broader cultural context. They proved to be invaluable colleagues as we met with the various constituencies across South Sulawesi. We conducted first-person interviews with village leaders, as well as agricultural workers and city employers. Through these formal interactions â€“ and impromptu meetings and conversations too â€“ we were able to get a sense of the viability of a temporary migration scheme like the ones implemented in Bangladesh and Timor by Dr. Mobarak and his team. We made serious effort to embark on lines of questioning which were open-ended instead of suggestive and, when appropriate and possible, conducted our interviews with individuals as opposed to groups to ward off collectivist thinking. In particular, our questions were meant to illuminate the lived experience of locals around four broad areas of concern: the agricultural calendar, coping mechanisms, migration history and employer insights. The coming pages spell out our findings.

Performance Evaluation and Organizationâ€™s Culture Impacts on Job Satisfaction and Employeesâ€™ Performance Nurdjanah Hamid; Agus Yulianto; Amiruddin Amrullah; Siti Haerani
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1210

Abstract: The study investigates and evaluates impacts of performance evaluation and companyâ€™s culture on job satisfaction and employeesâ€™ performance. Method of data collection is using questionnaire. Data was analyzed by path analysis with decomposition model of causal influence between variables. The results indicate that the influence of two variables - performance evaluation and Companyâ€™s culture have direct and indirect effect to employeesâ€™ performance. The other variable (job satisfaction) has direct effect to employeesâ€™ performance.

Tax Compliance: An Experimental Approach Kristian Agung Prasetyo; Suhut Tumpal Sinaga
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayerâ€™s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.

Macroeconomic Energy Efficiency Portfolio Model of Indonesia Fathul Nugroho; Noor Syaifudin
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

There has been a decreasing trend in Indonesiaâ€™s energy efficiency. Indonesiaâ€™s energy efficiency decreased at the annual rate of 1.4 % over the last 27 years from $ 246.23 per million Btus in 1980 to $ 165.51 per million Btus in 2007. In the absence of initiatives by the government as well as the citizens to improve energy efficiency, Indonesiaâ€™s energy efficiency will decline gradually in the next 25 years by around 45.51 %. This study attempts to address this policy problem by providing policy recommendations based on in-depth analysis and evaluation of the policy alternatives.

Accountability in the Internet Era: A Lesson from Local Governments in Indonesia Shahib, Habib Muhammad; Risky, Firman Rato
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.940

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the governmentâ€™s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provincesâ€™ official websites, this study finds, in general, the provincesâ€™ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provincesâ€™ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment.

THE IMPACT OF INNOVATION STRATEGY TOWARD BUSINESS COMPETITIVENESS OF MANUFACTURING INDUSTRY IN SURABAYA, INDONESIA Riyadi, Slamet; Sumardi, Sumardi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1159

This study aimed to examine and analyze the effect of administrative innovation on business competitiveness, technical innovations on business competitiveness, process innovation on business competitiveness, and product innovation on business competitiveness. This research conducted at manufacturing industry in Surabaya City, Indonesia. The number of samples was 100 business units, where the top manager or middle managers as the respondent. Methods of analysis use both descriptive statistical and Structural Equation Model (SEM). Data processed by IBM AMOS software. The results show that innovation strategy which consists of administrative innovation, technical innovation, process innovation, and product innovation can enhance organizational competitiveness in the manufacturing industry context. Administration innovation has a positive effect on business competitiveness. Technical innovation has a positive effect on business competitiveness. Process innovation has a positive effect on business competitiveness. Then, product innovation has a positive effect on business competitiveness. Process innovation has greater influence in improving business competitiveness compared to other innovation strategies.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

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Location Kota makassar, Sulawesi selatan INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota makassar,

Sulawesi selatan

INDONESIA