Hasanuddin Economics and Business Review
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.
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<![CDATA[ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION ]]>
<![CDATA[Novendi Arkham Mubtadi]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v3i1.1544
<![CDATA[Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.]]>
<![CDATA[ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS ]]>
<![CDATA[Zulkfli Fachri]]>;
<![CDATA[Mediaty Mediaty]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v3i1.1489
<![CDATA[This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.]]>
<![CDATA[UNCERTAINTY AVOIDANCE, RISK AVOIDANCE AND PERCEIVED RISK: A CULTURAL PERSPECTIVE OF INDIVIDUAL INVESTORS ]]>
<![CDATA[Arshad, Imran]]>;
<![CDATA[Ibrahim, Yusnidah]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v3i1.1836
<![CDATA[Risk serves as an important aspect that can change the decision making of individuals, especially if it is related to investment decision making. The effects of risk on investment decision making have been extensively discussed in the literature but little of it assessed the dominance of various risk-related factors in investment decision making by individuals. In order to make up for this lack,  this research studies the impact of risk avoidance, uncertainty avoidance and perceived risk on the investment intentions of individual investors in Pakistan and relate it to Hofstede’s cultural dimension. The data was collected from individual investors and after screening, a sample of 548 was found useable for further analysis. Using SEM-PLS, it was found that risk avoidance and uncertainty avoidance significantly influence the investment intention of individual investors. On the other hand perceived risk does not influence the investment intentions of individual investors. In the evaluation of dominating factors, it was found that  risk avoidance is the most significant and the strongest factor that influences the individual investors’ investment intentions. This paper suggests that investment managers should work on strategies to change the risk avoidance behaviour of investors. Moreover, findings suggest that the cultural aspect is more important, and the level of risk avoidance should be kept in mind while offering stocks in the market. The Security Exchange Commission of Pakistan can prepare risk-adjusted products to enhance the level of intentions among the individual investors in Pakistan.]]>
<![CDATA[ANALYSIS OF COMPETITIVE ADVANTAGE STRATEGY OF BADUY’S WOVEN FABRIC INDUSTRY ]]>
<![CDATA[Suharyati, Suharyati]]>;
<![CDATA[Nobelson, Nobelson]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v3i1.1843
<![CDATA[Abstract: Competition in the business world in Indonesia in the era of globalization is very strict at the national, regional and international levels. The success of SMEs in Indonesia is inseparable from the role of government and SMEs themselves in an effort to develop SME business activities to achieve competitive advantage. This study aims to analyze the differentiation strategy of Baduy’s woven fabrics as an effort to gain competitive advantage and alternative strategies that can be done to obtain a competitive advantage. Primary data is obtained by questionnaires and interviews with craft makers and local governments through the Department of Industry and Trade / SMI and the SME office. Secondary data is obtained from the Department of Industry and Trade. The technical data analysis used is descriptive quantitative method, through analysis of internal and external factors, SWOT analysis of matrix, space matrix and IE matrix. The results of the analysis using the SWOT matrix are obtained industrial position in an aggressive strategy alternative, by aggressive expansion and promotion. In Internal External Matrix (IE Matrix), results obtained from the position of the Baduy’s weaving industry are in quadrant V (five) with alternative concentration strategies through horizontal integration or stability strategies. SPACE Analysis matrix produces a position in quadrant I (one) with an aggressive strategy alternative. This research model is expected to be an input for the Lebak Regional Government for strategic alternatives in obtaining competitive advantages so that it can help increase the productivity of the Baduy tribe, and be able to contribute or add value in the family even in the regional economy. The research output is a strategy model of competitive advantage in the Baduy’s weaving industry. Keywords: Analysis of external and internal factors, SWOT matrix, Space matrix and IE Matrix, Competitive advantage]]>
<![CDATA[THE ROLE OF EFFICIENCY MEDIATION IN THE EFFECT OF BANKS SIZE ON BANK PROFITABILITY IN INDONESIA ]]>
<![CDATA[Ruslan, Andi]]>;
<![CDATA[Pahlevi, Cepi]]>;
<![CDATA[Alam, Syamsu]]>;
<![CDATA[Nohong, Mursalim]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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Full PDF (235.039 KB)
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DOI: 10.26487/hebr.v3i1.1846
<![CDATA[The purpose of this study was to analyze the mediating role of bank efficiency in the effect of bank size on bank profitability. The research sample is 25 banks that have a minimum core capital of Rp. 5,000,000,000,000 and publish financial statements in full during 2010-2017. The data analysis technique in this study is path analysis (path analysis) with the help of AMOS software (Analysis of Moment Structure). The results of the study found that; 1) bank size has a positive and significant effect on bank efficiency; 2) bank size has a positive and not significant effect on bank profitability; 3) bank efficiency has a positive and significant effect on bank profitability. 4) bank efficiency is able to mediate the effect of bank size on bank profitability.]]>
<![CDATA[ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS ]]>
<![CDATA[Fachri, Zulkfli]]>;
<![CDATA[Mediaty, Mediaty]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v3i1.1489
<![CDATA[This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.]]>
<![CDATA[ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION ]]>
<![CDATA[Mubtadi, Novendi Arkham]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.26487/hebr.v3i1.1544
<![CDATA[Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.]]>
<![CDATA[UNCERTAINTY AVOIDANCE, RISK AVOIDANCE AND PERCEIVED RISK: A CULTURAL PERSPECTIVE OF INDIVIDUAL INVESTORS ]]>
<![CDATA[Arshad, Imran]]>;
<![CDATA[Ibrahim, Yusnidah]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v3i1.1836
<![CDATA[Risk serves as an important aspect that can change the decision making of individuals, especially if it is related to investment decision making. The effects of risk on investment decision making have been extensively discussed in the literature but little of it assessed the dominance of various risk-related factors in investment decision making by individuals. In order to make up for this lack,  this research studies the impact of risk avoidance, uncertainty avoidance and perceived risk on the investment intentions of individual investors in Pakistan and relate it to Hofstede’s cultural dimension. The data was collected from individual investors and after screening, a sample of 548 was found useable for further analysis. Using SEM-PLS, it was found that risk avoidance and uncertainty avoidance significantly influence the investment intention of individual investors. On the other hand perceived risk does not influence the investment intentions of individual investors. In the evaluation of dominating factors, it was found that  risk avoidance is the most significant and the strongest factor that influences the individual investors’ investment intentions. This paper suggests that investment managers should work on strategies to change the risk avoidance behaviour of investors. Moreover, findings suggest that the cultural aspect is more important, and the level of risk avoidance should be kept in mind while offering stocks in the market. The Security Exchange Commission of Pakistan can prepare risk-adjusted products to enhance the level of intentions among the individual investors in Pakistan.]]>
<![CDATA[ANALYSIS OF COMPETITIVE ADVANTAGE STRATEGY OF BADUY’S WOVEN FABRIC INDUSTRY ]]>
<![CDATA[Suharyati, Suharyati]]>;
<![CDATA[Nobelson, Nobelson]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v3i1.1843
<![CDATA[Abstract: Competition in the business world in Indonesia in the era of globalization is very strict at the national, regional and international levels. The success of SMEs in Indonesia is inseparable from the role of government and SMEs themselves in an effort to develop SME business activities to achieve competitive advantage. This study aims to analyze the differentiation strategy of Baduy’s woven fabrics as an effort to gain competitive advantage and alternative strategies that can be done to obtain a competitive advantage. Primary data is obtained by questionnaires and interviews with craft makers and local governments through the Department of Industry and Trade / SMI and the SME office. Secondary data is obtained from the Department of Industry and Trade. The technical data analysis used is descriptive quantitative method, through analysis of internal and external factors, SWOT analysis of matrix, space matrix and IE matrix. The results of the analysis using the SWOT matrix are obtained industrial position in an aggressive strategy alternative, by aggressive expansion and promotion. In Internal External Matrix (IE Matrix), results obtained from the position of the Baduy’s weaving industry are in quadrant V (five) with alternative concentration strategies through horizontal integration or stability strategies. SPACE Analysis matrix produces a position in quadrant I (one) with an aggressive strategy alternative. This research model is expected to be an input for the Lebak Regional Government for strategic alternatives in obtaining competitive advantages so that it can help increase the productivity of the Baduy tribe, and be able to contribute or add value in the family even in the regional economy. The research output is a strategy model of competitive advantage in the Baduy’s weaving industry. Keywords: Analysis of external and internal factors, SWOT matrix, Space matrix and IE Matrix, Competitive advantage]]>
<![CDATA[THE ROLE OF EFFICIENCY MEDIATION IN THE EFFECT OF BANKS SIZE ON BANK PROFITABILITY IN INDONESIA ]]>
<![CDATA[Ruslan, Andi]]>;
<![CDATA[Pahlevi, Cepi]]>;
<![CDATA[Alam, Syamsu]]>;
<![CDATA[Nohong, Mursalim]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v3i1.1846
<![CDATA[The purpose of this study was to analyze the mediating role of bank efficiency in the effect of bank size on bank profitability. The research sample is 25 banks that have a minimum core capital of Rp. 5,000,000,000,000 and publish financial statements in full during 2010-2017. The data analysis technique in this study is path analysis (path analysis) with the help of AMOS software (Analysis of Moment Structure). The results of the study found that; 1) bank size has a positive and significant effect on bank efficiency; 2) bank size has a positive and not significant effect on bank profitability; 3) bank efficiency has a positive and significant effect on bank profitability. 4) bank efficiency is able to mediate the effect of bank size on bank profitability.]]>
