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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

SIJDEB
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Published by Universitas Sriwijaya

ISSN : 25812904 EISSN : 25812912 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The SIJDEB invites manuscripts in the various topics include, but not limited to functional areas of Financial Management, Marketing Management, Human Resource Management, Entrepreneurship, Strategic Management, Public Economics, Monetary Economics, Industrial Economics, Human Resource Economics, Development Economics, Economics Planning, Agricultural Economics, Islamic Economy, Islamic Finance, Public Sector Accounting, Taxation, Accounting Information System, Financial Accounting, Auditing and Business Ethics and Suistainable.

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Articles 6 Documents

Search results for , issue "SIJDEB, Vol. 1 No. 4, December 2017" : 6 Documents clear

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality Aida Nahar; Subadriyah Subadriyah; Ali Sofwan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

Disclosing A Side of Internal Submission Control and Payment of Claims: Study of Ethnomethodology on the BPJS in Yogyakarta Mega Harum Ramadhani; Robiatul Auliyah; Muhammad Asim Asyari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The purpose of the research is conducted to know the implementation of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. As well as knowing the process of submission and payment of claims. This type of research is qualitative research using ethnomethodology approach. Researchers use ethnomethodology method as the basis to expose the daily activities of the process of submission and payment of claims. Technique of Data collection through interviews with relevant informants and make direct observation to the object of research. The results of this research are to answer the problem and the purpose of this research, that BPJS Kesehatan has implemented internal control with maximum. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some "problems" that occur also in the realm of BPJS kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Thus the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.

Reducing Spatial Inequality in Indonesia: Off-The-Job Training as A Special Treatment for Underdeveloped Regions Emil Muhamad
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Education is one of Human Development Index (HDI) components which plays a vital role. Both theoretically and evidently speaking, the level of education has a positive correlation with income level. However, Indonesia as an archipelago country still can’t be able to provide equitable education for the whole country. Spatial Inequality is thought as the result of this problem. Since outer Java regions are less developed compared to Java, the quality of education is lower as well. The ability of education as income leverage factor is different between regions. Through this study, I compared the rate of return to schooling of both regions and analyze the causes. Furthermore, I examined the differences in the effects of formal education and job training on people in both regions. The aim is to decide what kind of human resources treatment is more effective for each region. This research’s data is collected from the National Labor Force Survey (SAKERNAS) 2014. I used modified Mincer earnings function to analyze the differences between regions. Cross-sectional regression analysis was done by using Ordinary Least Square (OLS) method. I split the data based on groups of the region to compare both rates of return to schooling. The results showed that there are differences in the rate of return to schooling between the two regions for each education level. The effect of training on income level also differs for both regions. Education gives a promising return to income in Java while job training doing it well in outer regions.

Do Merger and Acquisition Affect on Company’s Financial Performance? Novia Dian Larasati; Yuli Agustina; Lulu Nurul Istanti; Trisetia Wijijayanti
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This research aims to determine whether there are differences in the company's financial performance before and after merger and acquisition are conducted. The design of this researchis quantitative research. This research was conducted on the listing company in the Indonesian Stock Exchange 2010-2014. The data source was obtained from secondary data; the data obtained from the financial conditionments. The total final samples used were 24 companies by usingpurposive sampling method. The data used were analyzed using the Wilcoxon Signed Ranked Test. The results of this research indicate that current ratio (CR),debt to equity ratio (DER),net profit margin(NPM),price earnings ratio (PER), total asset turnover (TATO) had no significant difference on the company before and after merger and acquisitionon the listing company in the Indonesian Stock Exchange (merger and acquisitionof 2010-2014).

Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics Alexander Olawumi Dabor; Uyagu Benjamine
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality. A random sample of fifty-two quoted companies was used for the study and data covering fifteen years (2001-2015) were extracted from the reports of selected firms. The study employed least square regression technique analyse data collected from field. The study found that there is no significant relationship between abnormal audit fee and audit quality. The result also showed client complexity and client profitability have negative moderating influence on the relationship between abnormal audit fee and audit quality. The study further revealed that client risk has no significant moderating influence on the relationship between abnormal audit fee and audit quality. The study recommended that statutory bodies should further securitize the audited financial reports of firms that declare huge profit.

The Effect of Government Expenditures, Private Investment and Labor on Economic Growth in Pidie District Munzir AG; Mohd. Nur Syechalad; Vivi Silvia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study aims to determine the effect of government spending, private investment, and labor on economic growth in Pidie District, Data analyzed from 2000-2016, using multiple linear regression model. The results of research on government spending, private investment and labor both simultaneously and partially have a positive and significant impact on economic growth in Pidie District. Variations of government expenditure variables, private investment and labor are able to explain the variation of economic growth in Pidie District by 48,7 percent and the rest of 51,3 percent influenced by other variables. Labor is the most dominant variable of influence on economic growth in Pidie District. Private investment is the least influence variable to economic growth in Pidie District. The need for a policy that could make private government investment spending, and labor increases simultaneously so it is likely to have a positive impact on improving economic growth in Pidie District.

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