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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Published by Universitas Sriwijaya
ISSN : 25812904     EISSN : 25812912     DOI : -
Core Subject : Economy,
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 257 Documents
Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Herawaty, Netty; Hernando, Riski
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

Abstract

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.
How Integrated is Integrated Reporting? From a Malaysian Perspective Benedict Valentine Arulanandam; Yan Ran Lee
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.17-40

Abstract

The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study was also conducted to examine the organisational characteristics that foster the IR initiative. A comparison was made with ISO 26000, GRI G4 and IR framework against the annual reports. This study was qualitative and descriptive in nature. The findings revealed that although there were traces of the fulfilment of all requirements with regard to ISO 26000, GRI and IR respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.
Applying Social Exchange Theory to Value Co-Creation Frame: Does it Leads to Customer Loyalty? Adinda Farhana
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.191-206

Abstract

The emergence of E-commerce has brought many advantages, especially in economic development. With the increasing number of E-commerce users, it is crucial for e-commerce platforms to sustain their business. Applying value co-creation is beneficial for e-commerce to gain a competitive advantage that leads to customer loyalty. This study aims to seek the correlation between key constructs in Social Exchange Theory which is satisfaction and trust with value co-creation behaviour. Further, this study also investigates whether the value co-creation behaviour leads to customer’s loyalty.The research uses SEM-PLS to examine the model, and the result indicates value co-creation behavior that consists of participation behavior and citizenship behavior influences customer loyalty positively. Hence, the e-commerce platform needs to gain customer trust and satisfaction to enhance customer willingness to value co-creation behavior, leading to customer loyalty.
Remittance Volatility and Health Sector Performance: Evidence From Nigeria Emmanuel Busuyi Oguntomi; Sunday Osahon Igbinedion
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.111-130

Abstract

This study seeks to investigate the nexus between remittance volatility and life expectancy at birth within the Nigeria context. This study utilizes the ex-post facto research approach by seeking to ascertain the relationship between volatility in remittance and health sector performance within the framework of the Fully Modified Ordinary Squares (FMOLS) and Error Correction Model (ECM) for the period 1981 to 2018. Secondary data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and World Development Indicators (WDI) were utilized. Findings suggest that while remittance volatility has statistically significant negative impact on life expectancy in the long-run, it was however positive but insignificant in the short-run. Other factors such as income, education status and public health expenditure were also found to be major determinants of life expectancy in Nigeria. Given that remittances are largely susceptible to external shocks, and are beyond the control of policy makers in the recipient countries, relevant measures should be put in place in the home front to significantly cushion the negative impact of such fluctuations on life expectancy in the long-run.
Sectoral Analysis of Human Capital Investment, Labor Productivity and Poverty in Nigeria Aderopo Raphael Adediyan; Osayuwamen Lillian Omorenuwa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.131-146

Abstract

This paper is on the analysis of human capital investment and labor productivity in a situation of a rising incidence of poverty in Nigeria on a sectoral basis. The analysis was done using annual time series data between 1986 and 2019. Three sectors were considered in the study: the agricultural, industrial and service sectors. The study used the Autoregressive Distributive Lag (ARDL) technique to estimate each of the stated models. Based on the estimated model, central in the results of the study is in two folds. In the first case, there is a direct positive effect of human capital investment on labor productivity, and a direct negative impact of poverty on labor productivityover time across the three sectors. In the second case, poverty decreases the contribution of human capital investment to labor productivity growth in the agricultural and industrial sectors in the short run only. But there is insufficient evidence on this in the service sector.
Privacy Concerns in Personalized Advertising Effectiveness on Social Media Lia Febria Lina; Adhy Setiyanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.147-156

Abstract

Social media is considered to be one of the greatest environments in which users interact with each other. This is also used by marketers in promoting their products to target consumers it commonly called personalized advertising. Various studies related to personalized advertising have inconsistency result. This study aims to fill the gaps with examining personalized advertising on the perceived advertising value of consumers that affect purchase intention and examine the role of consumer privacy concerns as a moderating variable. This study uses a survey method on 131 respondents who are active users of Instagram in Indonesia. The findings show that the more advertisements are adjusted to the user's interests, purchase history, interests, the more advertisements provide a level of benefit that makes users have purchase intention. Furthermore, privacy concerns weaken effect personalized advertising and advertising value. Further research suggestions are also discussed in this study.
Two Decades of Organizational Ethics: A Systematic Review Maryam Ma'aruf Yakubu; Umar Ibrahim Abbas; Umaru Zubairu
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.157-172

Abstract

This paper conducted a systematic review of organizational ethics (OE) articles published over the last two decades, 2000-2020. This paper utilized the Systematic Quantitative Assessment Technique to identify 58 OE articles published by six of the most popular academic publishers in the world: Emerald, Elsevier, Sage, Springer, Taylor and Francis, and Wiley. The review covered five key issues: 1) Time distribution, 2) Geographic distribution, 3) Article type, 4) Data collection methods, and 5) Themes explored. The findings of the systematic review revealed that interest in OE waxed and waned over the two decades covered by this review, and that Africa and South America. The spread between conceptual and empirical OE articles were quite balanced, and survey was the most popular data collection method. Nine themes were identified, with the most striking findings being that having a strong and positive ethical climate had a positive impact on employee and organizational outcomes.
Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra Muhammad Farhan; Media Kusumawardani; Abdul Bashir; Achmad Soediro
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.173-190

Abstract

The purpose of this study was to determine the effect of economic, environmental and social aspects on the form of disclosure of maqashid syari’ah in the sustainability report company’s. The data used is individual data with a sample of 352 people who work for state-owned companies operating in the South Sumatra region. This study uses quantitative methods by applying multiple linear regression models. The findings in this study indicate that jointly the indicators adopted from the Global Reporting Initiative (GRI) grouped on economic, environmental, and social aspects have a significant and positive effect on the disclosure of Maqashid Syari'ah in the sustainability reports. The implication of this research implicitly reveals that GRI indicators covering economic, environmental, and social aspects in companies have a big role in realizing goodness while avoiding bad, or benefit (maslahat) and rejecting madharat
The Role of Ethical Environment in Reducing Escalation of Commitment Bias Tertiarto Wahyudi; Yusnaini Yusnaini; Agil Novriansa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.129-138

Abstract

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
Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence David Umoru; Janet A Onimawo
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.139-160

Abstract

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

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