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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
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.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "SIJDEB, Vol. 8, No. 3, September 2024" : 6 Documents clear
Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees Pamungkas, Imang Dapit; Nehayati, Nela
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.253-274

Abstract

Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced commodities. This research aims to test and analyze the direct influence of tax minimization strategy, tunnelling incentive, and bonus mechanism on transfer pricing decisions. Meanwhile, the indirect effect involves the audit committee as a moderating factor to explore their influence on transfer pricing practices. The data was derived from the annual reports of natural resource sector companies listed on the Indonesia Stock Exchange. A total of 185 companies used the purposive sampling method, resulting ina sample of 146 data analyzed using WarpPLS 8.0. According to the research results, tax minimization directly influences transfer pricing. In contrast, tunnelling incentives do not affect transfer pricing, and audit committees moderate the influence of bonus mechanisms on transfer pricing.
Determinants of Labor Migration to International Labor Markets: A Study of Sumatra Island Atiyatna, Dirta Pratama; Hamira; Yunisvita
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.291-302

Abstract

This study investigates the determinants of labor migration from Sumatra Island, focusing on key factors such as per capita income, provincial minimum wage, unemployment rates, and education levels. Using panel data from 2017 to 2021 across ten provinces, the analysis employs a random effects model to assess these variables' impact on migration patterns. The results reveal that the provincial minimum wage significantly influences labor migration, while per capita income, unemployment rates, and education levels do not show a substantial effect. Despite relatively higher wages in provinces such as Riau and West Sumatra, economic instability persists, prompting workers to seek better opportunities abroad. These findings emphasize the pivotal role of wage disparities in driving labor migration from Sumatra, particularly toward international labor markets, underscoring the need for more equitable economic policies to mitigate the pressures of outbound migration. 
IFRS-16 and Firm Investment: Leasing Commitment and Intensity Haris, Abdul; Nugroho, Arif Julianto Sri; Utami, Tri; Windar Amelia, Rizky
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.315-332

Abstract

Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions. Previous literature focuses on constructive capitalization in operating leases and off-balance sheet financing as ex-ante impacts on financial statements. In contrast, this study examines the ex-post impact of leasing on financial statements. Furthermore, this study illustrates the aspects of lessee behavior in their decision to reduce operating leases before the effective date of IFRS-16 implementation. We used paired t-tests and regression with cluster robust standard error and samples from five countries with the largest leasing volume (United States, China, United Kingdom, Germany, and Japan). The observations start from 2011-2022. This study finds that operating lease intensity fell after issuing IFRS-16, while capital lease intensity arose. Operating and capital lease commitment affect firm investment positively, indicating that managers do not always use operating leases to reach opportunist reporting incentives.
Enhancing Budget Planning and Control for Sustainable Development Goals (SDGs): A Case Study of Yayasan Kebudayaan Rancage Margaretha, Patricia; Soenaria, Syaiful Rahman
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.275-290

Abstract

This study analyzes budget planning and control in a nonprofit organization. The primary objective is to explore how the budget implementation process at the Yayasan Kebudayaan Rancage supports SDG objectives, particularly SDG 4 (Quality Education) and SDG 17 (Partnerships for the Goals). Using a qualitative methodology with a single instrumental case study and action research approach, data were collected through observations, interviews, and documentation. Narrative and comparative analysis methods assessed the field conditions to identify challenges and opportunities for improvement. Findings highlight the foundation’s need for a structured budget system to better align with SDG targets, address resource limitations, and increase organizational efficiency. Based on these insights, recommendations include developing a strategic framework that aligns budgets with SDG priorities, creating detailed work plans, and adopting a comprehensive budgeting model. These actions aim to foster a more systematic budgeting process, enhance SDG awareness, and improve stakeholder engagement with sustainable development initiatives
Green Product Awareness and Green Purchasing Behavior of Generation Z: The Case of State Universities in Region 4A, Philippines Advincula, Geraldine Batilo; Cayabat, Chona
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.303-314

Abstract

This study aims to analyze the demographic profile of business administration students in terms of age, gender, and university year level, assess their awareness of green products, and evaluate their green purchasing behavior. Key variables examined include environmental awareness, knowledge, concern, perceived consumer effectiveness and responsibility, social influence, willingness to pay, eco-label, and attitude. The study also explores the relationship between green product awareness and purchasing behavior, and assesses demographic profile differences in purchasing behavior. A descriptive-correlational design was employed, statistical tools such as frequency and percentage, weighted arithmetic mean, Kruskal-Wallis test, and Spearman rho correlation were used to analyze the data. Findings reveal that green product awareness correlates positively with environmental awareness, knowledge and social influence that shows a moderate correlation. Variables like environmental concern, perceived consumer effectiveness, responsibility, willingness to pay, eco-label, and attitude towards green purchasing exhibit weaker relationships. Age and gender do not significantly influence the variables, though year level impacted environmental concern and attitudes.
Fostering Positive Citizenship Behavior through Satisfaction and Place Attachment: Insights from the Batu Street Food Festival Sartika, Sartika; Kusumawati, Andriani; Anni Rahimah; Yusri Abdillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.333-358

Abstract

This study aims to explore how memorable experiences shape citizenship behavior, with the specific purpose of understanding the psychological mechanisms that drive voluntary positive behaviors among festival visitors. Focusing on the Batu Street Food Festival, this research draws upon the Stimulus–Organism–Response (SOR) framework to examine the mediating roles of place attachment and satisfaction in connecting memorable experiences to citizenship behavior. Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 222 festival attendees. The findings reveal significant positive relationships, showing that place attachment and satisfaction strengthen the impact of memorable experiences on behaviors. This research addresses theoretical gaps in the tourism literature and provides practical insights for enhancing visitor attachment at tourism festivals. While the study emphasizes the value of crafting meaningful experiences, its focus on a single festival highlights the need for further research in diverse contexts to validate and expand these findings. 

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