SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
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.
Articles
12 Documents
Search results for
, issue
"SIJDEB, Vol. 4 No. 2, June 2020"
:
12 Documents
clear
<![CDATA[Escalation of Commitment: Supporting Role from Accountants ]]>
<![CDATA[Novriansa, Agil]]>;
<![CDATA[Subeki, Ahmad]]>;
<![CDATA[Aryanto, Aryanto]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior. ]]>
<![CDATA[The Role of Ethical Environment in Reducing Escalation of Commitment Bias ]]>
<![CDATA[Wahyudi, Tertiarto]]>;
<![CDATA[Yusnaini, Yusnaini]]>;
<![CDATA[Novriansa, Agil]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.]]>
<![CDATA[Human Development Index (HDI) in Lampung Province Period 2013-2018 ]]>
<![CDATA[Ambya, Ambya]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Human development index (HDI) is one of the benchmarks used to see the quality of human life as measured by looking at the level of human life quality of education, health and economy. This study aims to determine the effect of government spending from the education, health and capital expenditure sectors as well as income on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which was obtained from the Directorate General of Fiscal Balance (DGFB Ministry of Finance) and the Central Statistics Agency (CSA) in Lampung province. The results of the analysis show that the government spending in the education sector and capital expenditure have a positive and significant effect on the human development index while the health sector spending as well as income have a negative and significant effect on the human development index. ]]>
<![CDATA[Portfolio Asset Allocation Decisions: A Meta-Analysis ]]>
<![CDATA[Gusni, Gusni]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Portfolio asset allocation decisions are not passive as mention in the modern portfolio theory, because many factors that can influence it. The purpose of this study is to explain the portfolio asset allocation decisions based on the results of previous research studies by using a meta-analysis approach. The meta-analysis was carried out from a systematic review of the literature review. This study uses secondary data gathered from the various reputable journal by using 14 relevance research that has been published for the period of 2005 – 2019. The result explains that various empirical evidence of many studies on portfolio asset allocation decisions systematically can provide an overview of research trends and types of research conducted by researchers. Most of the studies are quantitative research, use a more behavioral approach, and provide new insights related to factors that can influence investors in making portfolio asset allocation decisions]]>
<![CDATA[Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence ]]>
<![CDATA[Umoru, David]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[This paper attempted to estimate optimal size of public sector that prompts positive output growth in Nigeria based on Monte Carlo simulation of estimated parameters of an error correction model having controlled for regime effect. Our motivation derives from economic theory that absence of government could be injurious to output growth culminating in unavailability of contracts and public goods. Using different policy scenarios of public sector share in GDP, the study validates and supports the tenets of Rahn Curve that economy shrinks when government grows enormous as we found 40% public sector spending as proportion of GDP as optimal public sector size that stimulates positive growth rate of about 0.095% having controlled for regime effect. By implication, our original contribution in this study is amplified on our empirics that public sector role in Nigerian economy is less than or equal to 40%. Consequently, any size of public sector beyond forty percent is economically destructive as it capable of stimulating negative spill overs on the economy due to growing taxes and public debt repayment. Hence, public sector spending should be significantly less than forty percent or at most forty percent for purpose of economic growth. This indeed translates to enforcing responsible fiscal policy centred on forty percent public sector size.]]>
<![CDATA[Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) ]]>
<![CDATA[Herawaty, Netty]]>;
<![CDATA[Hernando, Riski]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.]]>
<![CDATA[The Role of Ethical Environment in Reducing Escalation of Commitment Bias ]]>
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Agil Novriansa]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.129-138
<![CDATA[Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present/absent) and ethical environment (strong/weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it]]>
<![CDATA[Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence ]]>
<![CDATA[David Umoru]]>;
<![CDATA[Janet A Onimawo]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.139-160
<![CDATA[This paper attempted to estimate optimal size of public sector that prompts positive output growth in Nigeria based on Monte Carlo simulation of estimated parameters of an error correction model having controlled for regime effect. Our motivation derives from economic theory that absence of government could be injurious to output growth culminating in unavailability of contracts and public goods. Using different policy scenarios of public sector share in GDP, the study validates and supports the tenets of Rahn Curve that economy shrinks when government grows enormous as we found 40% public sector spending as proportion of GDP as optimal public sector size that stimulates positive growth rate of about 0.095% having controlled for regime effect. By implication, our original contribution in this study is amplified on our empirics that public sector role in Nigerian economy is less than or equal to 40%. Consequently, any size of public sector beyond forty percent is economically destructive as it capable of stimulating negative spill overs on the economy due to growing taxes and public debt repayment. Hence, public sector spending should be significantly less than forty percent or at most forty percent for purpose of economic growth. This indeed translates to enforcing responsible fiscal policy centred on forty percent public sector size]]>
<![CDATA[Escalation of Commitment: Supporting Role from Accountants ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Ahmad Subeki]]>;
<![CDATA[Aryanto Aryanto]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.87-94
<![CDATA[Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior]]>
<![CDATA[Portfolio Asset Allocation Decisions: A Meta-Analysis ]]>
<![CDATA[Gusni Gusni]]>;
<![CDATA[Nugraha Nugraha]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v4i2.95-102
<![CDATA[Portfolio asset allocation decisions are not passive as mention in the modern portfolio theory, because many factors that can influence it. The purpose of this study is to explain the portfolio asset allocation decisions based on the results of previous research studies by using a meta-analysis approach. The meta-analysis was carried out from a systematic review of the literature review. This study uses secondary data gathered from the various reputable journal by using 14 relevance research that has been published for the period of 2005 – 2019. The result explains that various empirical evidence of many studies on portfolio asset allocation decisions systematically can provide an overview of research trends and types of research conducted by researchers. Most of the studies are quantitative research, use a more behavioral approach, and provide new insights related to factors that can influence investors in making portfolio asset allocation decisions]]>
