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.
Articles
273 Documents
<![CDATA[THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG ]]>
<![CDATA[Muhammad Fahmi]]>;
<![CDATA[Poppy Febrina]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 2 NUMBER 3, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v2i3.1547
<![CDATA[The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.]]>
<![CDATA[BEHAVIOR OF MICRO ENTREPRENEURS JOMBANG AGAINST COST REDUCTION: RELIGIOUS AND SOCIAL VALUE ]]>
<![CDATA[Linda A Razak]]>;
<![CDATA[Muhammad Yamin]]>;
<![CDATA[Arzalsyah Arzalsyah]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 2 NUMBER 3, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v2i3.1549
<![CDATA[Behavior of Micro Entrepreneurs Jombang Against Cost Reduction: Religious and Social Value. This research tries to reveal the meaning of cost reduction in the perspective of micro entrepreneurs Jombang. Research method using phenomenology, that is by finding that micro entrepreneurs Jombang interpret cost reduction as a side of cost savings to maintain existence by considering the customer aspects and values of religious religiosity in doing business, and interpret the social values in maintaining customer relations and social environment. This is found when they realize that not all content expenditure as a cost, but the existence of business continuity and religiosity owned make them realize that in the distribution of sustenance all there is to manage]]>
<![CDATA[THE CHALLENGES IN HIGHER EDUCATION INSTITUTIONS IN INDONESIA: ARE WE ENTREPRENEURIAL UNIVERSITY YET? ]]>
<![CDATA[Eko Sakapurnama]]>;
<![CDATA[Martani Huseini]]>;
<![CDATA[Pantius Drahen Soeling]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 2 NUMBER 3, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v2i3.1680
<![CDATA[Today, the world has entered the industry revolution 4.0 era. It is inevitable that higher education institutions become the agents of change of civilizations that support the phenomenon. Some conceptions related to knowledge-based economy, entrepreneurial university or third-generation university, became the frame of thinking of experts who encourage university policies and strategies. This literature review is intended as an analysis on the current condition of higher education institutions in Indonesia, especially Universitas Indonesia and Universitas Gajah Mada, both of which are leading universities in Indonesia. As a state-owned university that is given an autonomy, the government restricts their subsidy, and this has put both state-owned universities (PTNBH) in a dilemma in an attempt to implement their Tri Dharma's activities, mainly because unclear policy to get the financial income from non-educational costs. This article will highlight some thoughts related to entrepreneurial universities, such as definitions, transformation models, and challenges to become entrepreneurial universities.]]>
<![CDATA[THE STUDY OF SME’S PROFITABILITY AND ITS RELATION TO THE AVAILABILITY OF ELECTRICAL ENERGY IN TELUK WONDAMA REGENCY ]]>
<![CDATA[Irawantho Irawantho]]>;
<![CDATA[Alimuddin Alimuddin]]>;
<![CDATA[Nursini Nursini]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 2 NUMBER 3, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v2i3.1460
<![CDATA[This research aimed to investigate the effect of electrical energy costs, the business capital, and the total of the laborers on the profits of the Micro Small and Medium Enterprises in Teluk Wondama Regency.This research used the regression equation. The Objects of the study were Micro Small and Medium Enterprises who were business actors who were impacted doe to the establishment of the cooperation between the Government of Teluk Wondama Regency and PT. PLN in term of supply of the electrical energy. The data were collected using the technique of questionnaires distributed to 90 micro small and medium enterprises. The types of data used were the primary data. The analysis model used in this research was the multiple linear regression.The research result indicated that (1) The electrical costs had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (2) The business capital had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (3) The number of laborers had a positive and significant effect on the profits of SME in Teluk Wondama Regency. The roles of the three factors together had the effect of 46.5%, while the rest of about 53.5% was determined by other factors.]]>
<![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 ]]>
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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[THE IMPLEMENTATION OF DUAL PATHWAY CREATIVITY MODEL IN TOURISM SECTOR IN WEST SUMATRA ]]>
<![CDATA[Zona, Mega Asri]]>;
<![CDATA[Adrian, Arif]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 3 NUMBER 2, 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v3i2.1993
<![CDATA[This research examined the implementation of the Dual Pathway Creativity Model (DPCM) as a function of cognitive flexibility and cognitive persistence in employees working at companies engaged in the tourism sector in West Sumatra. Dual Pathway Creativity Model (DPCM) suggests a more comprehensive theory about employee creativity. DPCM argues that a flexible and pleasant environment can encourage flexibility and creativity. However, problems and a less flexible environment might also encourage creativity, but through a different process compared to a flexible environment. This research used a purposive sampling technique with 96 respondents, consisting of employees working in the tourism sector. The results showed that cognitive flexibility had a positive effect on employee creativity in the tourism sector in West Sumatra, while cognitive persistence had a negative effect on employee creativity in the tourism sector in West Sumatra.]]>
