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
The Impact of the United States of America and China Export Rate Setting on Wealth and Liquidity of Shareholders
Helma Malini;
Herry Giovandi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.311-324
The US-China trade war began in 2017 when both countries-imposed tariffs onproduct imports. The purpose of this study is to examine the effect of policy onshareholder prosperity (as measured by variable abnormal returns) and stock liquidity (asmeasured by variable volume trading activity) on the Indonesian Stock Exchange. Thedescriptive statistics, normality test, and paired sample t-test are used to analyse the datawhere sources of data in this study are secondary data. Secondary data in this study takenfrom the daily price of shares listed on the Indonesia Stock Exchange, especially stockslisted in LQ45 index from 27th June 2018 – 17th July 2018. The findings of this studyindicate that the United States and China's export-import tariff policies on 6th July 2018 donot have significant differences in terms of return and average trading volume. This meansthat the policy contains no information that could be used to influence investor decisionson the Indonesian Stock Exchange.
The Effect of Sociodemographic and Environmental Factors on Food Consumption Expenditure of the Urban Poor in Indonesia
Andi Kustanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.325-340
This paper aims to assess sociodemographic and environmental factors on food consumption expenditure of urban poor households in 33 provinces in Indonesia from 2008-to 2019. The data used in this study were sourced from the Central Bureau of Statistics. The method used is panel data econometrics with a fixed-effect model. This study provides empirical evidence that income per capita, population, family planning acceptors, and single residents have a positive and significant effect on the food consumption expenditure of the urban poor. Meanwhile, access to drinking water and improved sanitation has a negative and significant effect on food consumption expenditures for the urban poor. The policy implication that can be prioritized is to increase human capital investment because it will increase competence and employment opportunities so that the income earned can increase consumption. Increasing family planning acceptors is also needed to suppress the population growth rate because if there are additional family members, it will increase the consumption burden. This will impact increasing poverty if a level of welfare does not accompany it. In addition, access to drinking water and improved sanitation needs to be improved because they impact the health of the population in the long term
Determinants of Pastoralists' Nutrition Security in Itang Special District, Gambella, Ethiopia
Chayot Gatdet
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.341-356
The malnutrition is widespread challenge in the Itang special district of Gambella. The main aim of this study was to examine the determinants of pastoralists’ nutrition security in Itang special district. It collected the primary data through households’ interview schedule, key informants interview and body mass index and; the secondary data were collected by document analysis. Then, the descriptive statistics mainly frequency, percentage, mean, standard deviation, and binary logit model were used to analyse the data by using SPSS version 20. The field result revealed that about 65% and 35% of the rural households were nutrition secured and unsecured respectively in the district. Similarly, the binary logit model result indicated that the livestock size, dietary diversity status, educational status and income were statistically significant at 1% while; the market access and awareness were statistical significant at 5%.
Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control
Evada Dewata;
Selly Wahyuni;
Hadi Jauhari;
Anggeraini Oktarida
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.357-372
This study aims to determine the effect of performance-based budgeting andpreventive supervision on the effectiveness of budget control. The population in this studywere employees at BPKAD, South Sumatra Province, Indonesia. The sampling techniqueused the purposive sampling technique and obtained as many as 77 respondents. Primarydata were collected in a questionnaire and analyzed using multiple linear regression analysis.Based on the results of the study, it shows that partially, performance-based budgeting andpreventive supervision have a positive and significant effect on the effectiveness of budgetcontrol. The implication of this research is to increase the effectiveness of budget control,namely supervision of the procedures for managing and placing the budget as well asincreasing the competence of government officials in BPKAD, South Sumatra Province.
Does Live Streaming Feature Increase Consumer’s Trust on Online Shopping?
Iisnawati Iisnawati;
Welly Nailis;
Islahuddin Daud
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.373-388
Live streaming in e-commerce has become the latest trend in the world of online shopping. Live streaming is effective and successful in influencing online shopping decisions in e-commerce, market places and social media, especially in China. The purpose of this study is to empirically prove the influence of live streaming experience to online shopping decisions on social media through trust. The urgency of this research is the phenomenon of a new shopping experience with live streaming on social media which is expected to increase trust for shopping on social media. This study will use primary data by distributing questionnaires to 100 users of the live streaming feature on social media who are domiciled in Palembang with non-probability sampling technique. This study is using Path analysis with SPSS. The results show that the experience of live streaming in online shopping on social media can influence consumers' online shopping decisions through trust.
Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ)
Prianto Budi Saptono;
Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v5i4.293-310
This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.
Zakat Empowerment in Mustahiq Economic Recovery During the Covid-19 Pandemic
Ichsan Hamidi;
Liliana Liliana;
Gustriani Gustriani;
Dirta Pratama Atiyatna;
Dwi Darma Puspita Sari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v6i2.185-196
This study determined to examines zakat empowerment in mustahiq economic recovery during the Covid-19 pandemic. This study uses quantitative approaches using primary and secondary data through interviews, observation, and documentation. Methodology used in this study is a quantitative approach with multiple regression model. Population are mustahiq zakat who become a member in zakat productive program. Findings of this study indicated that zakat productive and length of business has a significant effect and positive correlation on mustahiq income during the Covid-19 pandemic. On this point the empowerment of zakat to recovery the mustahiq economic during this pandemic can be developed with more innovation, so that more mustahiq zakat got a better living through this program. This research is expected to maximizing the role of zakat empowerment to improve mustahiq welfare and can be a reference in developing sustainable programs in zakat empowerment in Indonesia.
Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness
Kenny Ardillah;
Yola Vanesa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v6i1.51-72
This study examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this study is agency theory. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2019. The sampling method used in this study was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy shows that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of the study with a book-tax difference (BTD) proxy shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this study reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.
The Role of Public Spending on Education, Health, and Economic Growth toward Human Development Index in the Local Economy
Dwi Nurvita;
Siti Rohima;
Abdul Bashir;
Mardalena Mardalena
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v6i2.197-210
This study investigates the effect of economic growth, education expenditures, and health expenditures on human development index (HDI) in Jambi Province. This study used panel data of 11 district/cities from 2012 to 2019. The analytical approach was quantitative by applying panel data regression models. The findings of the study indicated that the economic growth, education expenditure, and health expenditure had a significant and positive influence on the human development index. The implication of the model in this study shows that the efforts made by the Jambi provincial government are effective and optimal in allocating education and health spending to encourage increased human capital as measured by a high human development index. This is input in structural reforms in the education and health sectors to ensure that skilled human resources are developed in areas critical to economic development.
Predicting Local Brand Acceptance in the Leather Products Market
Sri Surjani Tjahjawati;
Siti Samsiyah Purwaningsih;
Sholihati Amalia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v6i1.89-106
The purpose of this paper is to analyze the local brand acceptance theoretically and practically and develop an integrated model that explains local brand acceptance in the local leather product market in Indonesia. The data is collected from 297 respondents, namely buyers of local leather brands in Indonesia. Structural Equation Model–Partial Least Square (SEM-PLS) analysis was conducted to analyze the relationship between constructs. Importance-performance map analysis (IPMA) is used to analyze which constructs have the highest level of importance to local brand acceptance and price acceptance. The results show that price acceptance is influenced by product involvement, product knowledge, and prestige sensitivity. Local brand acceptance is only influenced by product involvement and price acceptance. The IPMA results show that product involvement has the highest level of importance to price acceptance. Price acceptance has the highest level of importance to local brand acceptance. This is one of the first studies that predicts local brand acceptance and price acceptance in the local leather product market in Indonesia and clarifies the role of product knowledge, product involvement, prestige sensitivity on their effect on local brand acceptance and price acceptance.