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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
Arjuna Subject : -
Articles 16 Documents
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Search results for , issue "VOLUME 1 NUMBER 1, 2017" : 16 Documents clear
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; Pagalung, Gagaring; Habbe, Abdul Hamid; Damayanti, Ratna Ayu
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.v1i1.1160

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.
Macroeconomic Energy Efficiency Portfolio Model of Indonesia Nugroho, Fathul; Syaifudin, Noor
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.v1i1.1161

Abstract

There has been a decreasing trend in Indonesia’s energy efficiency. Indonesia’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, Indonesia’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.
Tax Compliance: An Experimental Approach Prasetyo, Kristian Agung; Sinaga, Suhut Tumpal
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.v1i1.1162

Abstract

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 taxpayer’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.
Examining Temporary Migration as a Solution to the Lean Season Barclay, Alikiah; Soltoff, Ben; Onyekwelu, Chijioke; Martin, Chris; Mobarak, Mushfiq
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.v1i1.1190

Abstract

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 – and impromptu meetings and conversations too – 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 Organization’s Culture Impacts on Job Satisfaction and Employees’ Performance Hamid, Nurdjanah; Yulianto, Agus; Amrullah, Amiruddin; Haerani, Siti
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

Abstract: The study investigates and evaluates impacts of performance evaluation and company’s culture on job satisfaction and employees’ 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 Company’s culture have direct and indirect effect to employees’ performance. The other variable (job satisfaction) has direct effect to employees’ performance.
Hasanuddin Economics and Business Review: Foreword for the Inaugural Journal Volume Connell, Julia; Sanusi, Abdullah
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.v1i1.1238

Abstract

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. 

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