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
257 Documents
<![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 ]]>
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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 ]]>
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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]]>
<![CDATA[Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) ]]>
<![CDATA[Netty Herawaty]]>;
<![CDATA[Riski Hernando]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.103-118
<![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 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[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 ]]>
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DOI: 10.29259/sijdeb.v4i2.119-128
<![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 expenditure, capital expenditure sectors and lastly income per capita on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which uses the secondary data in the form of panel data, which is a combination of time series and data obtained cross section. The analysis shows that government spending in the health sector, education, capital expenditure and gross regional product growth has a positive and significant effect on the human development index. Together the independent variables can increase the human development index close to seventy percent.]]>
<![CDATA[Remittances, Trade Balance and Economic Growth in West Africa Sub-region ]]>
<![CDATA[John Norense Izevbigie]]>;
<![CDATA[Nosakhare Liberty Arodoye]]>;
<![CDATA[Beatrice Omo-Ikirodah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.229-244
<![CDATA[Owing to the domestic economic wide effect of remittances and trade balances, this study examined their impacts in relation to economic growth in West Africa sub-region with secondary data spanning the period 2007 to 2019 using system generalised method of moment estimation technique. Prior to estimation, reliability and validity of the data set was examined. This was followed by unit root test which shows that variables attained stationarity at their first difference while Co-integration test indicated that there exists a long-run convergence among the variables. The result showed that remittances inflows significantly and positively impact economic growth while trade balance exerted a negative and significant impact on economic growth. The over-identifying restrictions test of Jstatistics showed that the instrument of measurement employed is valid. It was recommended among others that policy makers in West Africa should implement policies that continually encourage remittances inflow and export of goods and services.]]>
<![CDATA[Role Stress, Supervisor Support and Burnout in Local Government Internal Auditors ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Burhanuddin Burhanuddin]]>;
<![CDATA[Mega Aulia Putri]]>;
<![CDATA[Renaldi Setiawan]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.245-260
<![CDATA[This study aims to empirically examine the relationship between role stress and supervisor support with burnout on local government internal auditors. Sampling was carried out by purposive sampling method with criteria in the form of local government internal auditors who had at least one year of audit experience. The results of an online survey on the auditors of the Regency/City Government Inspectorate in Southern Sumatera Province were obtained as many as 155 respondents who participated as samples of this study. The results of data analysis using SEM-PLS show that role conflict is not associated with emotional exhaustion and reduced personal accomplishment, but is positively associated with depersonalization. Role ambiguity is positively associated with emotional exhaustion and reduced personal accomplishments, but role ambiguity is negatively associated with depersonalization. Role overload is positively associated with emotional exhaustion and depersonalization but negatively associated with reduced personal accomplishment. Supervisor support is negatively associated with all burnout dimensions.]]>
<![CDATA[Determinants of Continuance Intention to Use Mobile Commerce during the Emergence of COVID-19 in Indonesia: DeLone and McLean Perspective ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Lia Febria Lina]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.261-272
<![CDATA[The level of online shopping in Indonesia has been increasing since its inception, especially due to the COVID-19 pandemic which has caused a more significant increase. In addition to the quality of supporting applications, service quality in the form of timeliness in delivery and suitability of goods ordered by consumers are also important aspects that need to be considered by businesses that use the Electronic Commerce (E-commerce) platform. This study aims to examine the effect of system quality, information quality, and reliability on user satisfaction of Mobile Commerce (M-commerce), the effect of user satisfaction on the intention to use M-commerce continually, and the role of user experience in strengthening the relationship between user satisfaction and intention to use M-Commerce continually. We used 196 M-commerce consumers who conducted online shopping within three months (April-June 2020) as samples. Hypothesis was tested using PLS-SEM. The findings prove that customer satisfaction is not only determined by technological factors such as system quality, but also customer value, such as service accuracy in delivering products. Furthermore, this study has a practical contribution whether understanding individual behavior in M-commerce adoption can be an effective tool to help decision makers develop superior strategies to compete in the digital era and can be used to make policies.]]>
<![CDATA[Tiktok Platform Opportunity: How Does it Influence SMES Brand Awareness among Generation Z? ]]>
<![CDATA[Genoveva Genoveva]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.273-282
<![CDATA[The increasing of social media and digital-based business, transforms traditional marketing into interactive marketing, where consumers can interact directly with brands. TikTok as one of the popular social media among Generation Z also contributes to SMEs brand awareness. This study aims to measure the role of content marketing, influencers and psychological factors on brand awareness of SMEs from the perspective of Generation Z. This study uses a quantitative approach, with a questionnaire as a data collection tool. With snowball sampling, the targeted respondents reached 238 people. The data is then processed with SPSS version 25. The results showed that content marketing, influencers and psychological factors had a positive and significant effect on brand awareness. However, the factor that has the greatest influence on brand awareness is content marketing (63.5%), followed by psychological factors 34.2% and influencers only 21.6%.]]>
<![CDATA[Effect of Economic and Demographic Factors on Educational Mismatch Probability of Sectoral Workers ]]>
<![CDATA[Yunisvita Yunisvita]]>;
<![CDATA[Muhammad Teguh]]>;
<![CDATA[Deassy Apriani]]>;
<![CDATA[Imelda Imelda]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.283-292
<![CDATA[This paper analyzes effect of economic and demographic factors on probability of overeducated workers in Southern Sumatra. Research using binary logistic regression model to estimate probability of overeducation workers. The data used came from the National Labor Force Survey (SAKERNAS) 2018. Unit of analysis is the workers in Southern Sumatra, including South Sumatra Province, Jambi, Bengkulu, Lampung and Bangka Belitung. Sample consisted of 13 683 workers. Estimation results show that income, sector or business field, age and area of residence affect probability of workers being overeducated. Income is the most dominant factor determining probability by providing a positive effect, but vice versa with age factor. Changes in area of residencefrom rural to urban areas give greater possibility of overeducation but this is not the case if there is a change in employment sector from primary to non-primary.The phenomenon of overeducation implies that workers can more easily adapt and understand their work so that productivity is more easily increased.The possibility of over-education mismatch in the regional labor market in South Sumatra is very unique because although the absorption of workers is still dominated by the primary sector, when there is a change of work to the primary sector, the possibility of overeducation actually decreases.]]>
<![CDATA[Firm Life Cycle Stage and Dividend Payout of Listed Non-Financial Firms in Selected Sub-Saharan African Countries: A Sectoral Analysis ]]>
<![CDATA[Omoruyi Aigbovo]]>;
<![CDATA[Ikavbo Esther Evbayiro-Osagie]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.207-228
<![CDATA[This study explored the sector-wise effect of firm life cycle stage on dividend payout of listed non-financial firms in three selected Sub-Saharan African countries that include; South Africa, Nigeria, and Kenya, utilizing the dynamic panel data regression technique - system generalized method of moments (system GMM) for the period 2007 to 2017. The outcomes of the empirical analysis revealed that the earned/contributed capital mix exerts a direct and significant effect on payout of dividend in seven out of the 10 subsectors analyzed while firm age exerts an inverse and significant effect on payout of dividend in six out of the 10 subsectors analyzed. The study recommended among others that stock market regulators in the selected Sub-Sahara Africa countries should consider the life cycle stage of the firms and the earned/contributed capital mix should be used in measuring the maturity of firms, thus payment of dividend by firms should be based on when its profitability and growth rate are expected to fall in future.]]>
