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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
The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud Emma Rani Nuristya; Dwi Ratmono
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.165-184

Abstract

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange that break the article VIII.G.7 and IX.E.2 issued by Financial Services Authority in 2020. This quantitative research used Partial Least Square (PLS) with WarpPLS 7.0 tools. We conclude that financial distress and audit report lag directly affect Financial Statement fraud. It also shows that audit report lag partially mediates the relationship between financial distress and financial statement fraud. The results of this study also imply that investors should understand the elements that might cause audit report lag and financial statement fraud, so that they can forecast the impact on possible profits or losses if they invest in a firm.
The Difference in Perceived Risk by Gender Among Novice Investors: before and during Covid-19 Pandemic Eko Ganiarto; Farida Komalasari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.73-88

Abstract

Understanding of risk is very important for investors, especially for novice investors.  Their perception about risk, whether for male or female novice investor is interesting to study. Likewise, in the current Covid-19 pandemic situation, analyzing the differences in the perceived risk between the two is interesting also to do, since it determines their investment behavior. At the end, their investment behavior will affect the economic condition. This quantitative study aims to know whether there are any differences in perception of investment risk between male and female novice investors, both before and during the Covid-19 pandemic. Beside that, this study also examines the interaction between gender and other demographic factors (age, education, occupation and income) to differentiate perceived risk, both before and during Covid-19 pandemic. The perceived risk variable used in this study was measured using five statement indicators. Data were obtained from 299 novice investor respondents in the Indonesian Stock Exchange in 2020, then processed and analyzed using the paired t-test for the mean difference method. The results showed that there were differences in perceived risk between male and female investors in the period before the Covid-19 pandemic. Meanwhile, during the Covid-19 pandemic, there was no difference between the two. Beside that there was a difference in perceived risk of male/female between before and during the Covid-19 pandemic. Meanwhile, age and occupation were the factors that differentiate perceived risk, especially before Covid-19 pandemics, while education, and income are not. 
Exchange Rate Devaluation, Interest Rate Volatility, and Investment Growth: ECOWAS Evidence David Umoru; Rafat Hussaini
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.211-226

Abstract

There are monetary policies and shocks that emanates from adjustments over identified periods that could sway growth rates of investment. The study aimed at determining effect of exchange rate devaluation and interest rate volatility on investment growth in selected ECOWAS nations. We estimated SVAR model in order to identify the influence of policy shocks in exchange rate devaluation and interest rate volatility. The SVAR results revealed that investment growth responds to shocks from exchange rate devaluation negatively at first, but stabilises over time. For interest rate volatility, investment rate continues to grow but at a diminishing rate over the periods. Investment growth was also found to react largely to its internal shocks from its values in lagged periods. The study recommended among others, that devaluation of currency should be implemented as a last resort under sufficient conditions to salvaging ailing ECOWAS economies to sustain current investment growth.
Strategic Performance Measurement System in Higher Education in Indonesia: New Public Management Approach Parama Santati; Sulastri Sulastri; Badia Perizade; Marlina Widiyanti
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.107-130

Abstract

This research is a descriptive overview to describe the alignment between the criteria and measurements of several performance indicators compiled in the university's strategic plan. Key Performance Indicators (KPI) as indicators of organizational performance based on the Vision, Mission, and Organizational Strategy which are derived from Key Performance Indicators and Program Performance Indicators or Activity Performance Indicators. The alignment measurement method uses the correspondence analysis technique. This study finds that most of the measurement criteria are still dominated by the input aspect, with economic criteria. Performance measurement that focuses on input criteria will have an impact on 1 the orientation of higher education on the budget and does not describe how well the objectives of the program are being implemented. Higher education KPIs should be more result-oriented, the impact of which is on public trust, brand image, reputation, and university performance
Effect of Covid-19 on the Socio-Economic Well-Being of Households in Nigeria Joy Chinyere Kanu; Emmanuel Busuyi Oguntomi; Babajide A Ajayi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.1-22

Abstract

This study investigated the effect of COVID-19 on the socio-economic wellbeing of households in Nigeria. The main objective was to investigate the effect of COVID-19 on households’ income, employment, expenditure and savings in Ayobo-Ipaja Local Council Development Area of Lagos State, Nigeria. The descriptive nonexperimental qualitative study used structured questionnaire to collect data from men and women of working ages between 25 and 65 in Ayobo-Ipaja. Convenience non-probability random sampling technique was used to select 384 participants. The data were analyzed using frequency, percentage, mean, standard deviation and chi-square test. The chi-square results revealed that COVID-19 outbreak has significant effect on households’ income, employment, expenditure, and savings in Ayobo-Ipaja Local Council Development Area of Lagos State, Nigeria. It is recommended that government should intensify policy efforts towards economic growth recovery and poverty alleviation programs for increased social inclusion by creating jobs and providing support for the vulnerable citizens
Smartphone Purchase Intention by Nilai University Students Living in the City of Nilai Malaysia Lee En En; Balakrishnan Balakrishnan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.131-146

Abstract

Smartphone purchases during the Covid-19 pandemic increased for a niche purpose, online learning. The demand was critical for retailers to understand niche market’s needs, wants, and preferences. Previous study shows that research was mainly focused on main cities. The study aims to investigate smartphone purchase intention from a small-niche market’s perspective. Literature on purchase intentions was explored to review the purchase influence factors. A survey was conducted on Nilai University students living in Nilai about 50 kilometres from the city centre through an online survey method due to movement order control restrictions. A total of 184 sets of questionnaires were collected. The convenience sampling method was adopted to analyse the data in the SPSS software. The results show a positive relationship between the influence factors and purchase intention. The research can provide insights to firms, retailers, and new entrepreneurs venturing into the smartphone business and formulation of marketing strategies.
Purchase Decision: Do the Paylater Ease and Consumer Satisfaction Affect It? (Case Study on Shopee Paylater and Gojek Paylater) Vietha Devia SS; Yulia Kusuma Wardani Putri
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.147-164

Abstract

This study aims to examine whether the factors of consumer satisfaction and convenience of Paylater which are manifested in the variables of user age, payment tenor and interest rates can influence purchasing decisions. This study compares the use of Paylater on Shopee and Gojek. The consideration of comparing the two Paylater platforms is because these two platforms rank the most used by Paylater users in Indonesia. This study conducted in the city of Malang. This study uses primary data with a sample of respondents according to the Lemesshow formula. The number of sample used is 96 respondents for each object, namely Shope and Gojek. Then the primary data is processed using PLS. The results showed that user age, interest rates and consumer satisfaction had a significant effect on purchasing decisions at Shopee Paylater. While on Gojek Paylater, the variables that have a significant effect are interest rates and purchase satisfaction.
Employee Satisfaction and Competitive Advantage of Virtual Organisations in Lagos State, Nigeria Omorodion Omoregbe; Joseph Azage
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.23-50

Abstract

This research study investigated the impact of employee satisfaction on the competitive advantage of selected virtual organisations in Lagos State, Nigeria. Specifically, it assessed the relationship between individual virtual competencies, motivation, organisational identity, autonomy, the nature of the work and the competitive advantage of virtual organisations in Lagos State, Nigeria. The population of interest in this study covered all staff in selected virtual organisations in Lagos State, Nigeria. A total of 400 copies of questionnaire were distributed to and retrieved from the respondents. Stratified random sampling procedure was used in administering/distributing the copies of questionnaire to a selection of virtual organisations in Lagos State, Nigeria. The data is analysed using OLS regression. The study discovered that there is a significant positive relationship between individual virtual competencies, motivation, organisational identity, the nature of the work and competitive advantage while revealing that there is a positive and non-significant relationship between autonomy and the competitive advantage of virtual organisations in Lagos State, Nigeria. The study recommends that virtual organisations employ individuals that have the required skills and competencies needed to perform the various organisational tasks, motivate their employees intrinsically and extrinsically, possess a strong brand image, allow employees experience freedom to do their tasks and duties at their own pace and take cognisance of employees that work in dispersed locations with peculiar difficulties in those varied locations so that they will productive and contribute more to the competitive advantage of the virtual organisation.
The Role of Democratization and Economic Freedom on Corruption: A Case study of ASEAN Muhammad Hasyim Ibnu Abbas; Januar Kustiandi; Amin Syaifudin; Achmad Nurdiono
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 3, September 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i3.291-308

Abstract

This study aims to determine the interaction effect of democracy and economic freedom on corruption in ASEAN, 2012-2021. The tool analysis used in this study is typology analysis to determine the position of each ASEAN country based on the level of Corruption, democracy, and economic freedom, and it was amplified by panel data regression with a fixed effect. Typology analysis shows that the higher the level of democracy and economic freedom, the better the Corruption Perception Index (CPI). Regression analysis also shows that when a country possesses economic freedom level below 6.25, then democracy has a negative effect on corruption. Likewise, when the level of democracy of a country is below 4.4 then a change of economic freedom will reduce the CPI instead. This corresponds to the typology analysis in which Malaysia and Singapore have levels of democracy and economic freedom over 4.4 and 6.25—on average—during 2012-2021.
Predicting Mobile Game Adoption: Integrating Game Features and Theory of Planned Behavior Mohammad Rizal Gaffar; Wahyu Rafdinal; Eko Susanto; Cahaya Juniarti
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 3, September 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i3.309-320

Abstract

This study investigates gamers’ behavior in adopting mobile games by integrating game features and the theory of planned behavior (TPB).  This study used 408 samples of Indonesian gamers. A partial least square is applied to examine the influence among subjective norm, perceived behavioral control, attitude, game features, and intention to play mobile games. The results show that the integration between Game features and TPB gives a deeper explanation of gamers’ behavior in adopting mobile games. Considering the factors in gamers’ behavior, this study's results give the base to formulate an implementation strategy for the appropriate game features in attracting gamers’ interest to keep playing mobile games. It is also the first study that integrates Game features and TPB to assess mobile game adoption.