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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
Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria Joy Esosa Egbon–Aghaleleghian; David Jerry Oziegbe
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.v6i3.321-340

Abstract

This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The study used data from thirty-one (31) selected quoted manufacturing companies in Nigeria for a period of 16 years that were split into eight (8) years of historical cost accounting method (2004-2011) and eight (8) years of fair value measurement valuation technique method (2012-2019). The study utilized the paired sample t-test framework in analyzing the data. Findings revealed that there are significant differences between the impact of historical cost accounting and fair value measurement valuation technique on firm performance. Thus, the study recommended among others that the Financial Reporting Council of Nigeria should focus on the compliance level of companies with fair value accounting in addition to taking necessary steps to improving the understandability and usage of fair value accounting.
Corporate Governance Mechanisms and Dividend Payouts of Listed Non-Financial Firms: Evidence from Selected Sub-Saharan African Countries Omoruyi Aigbovo; Ikavbo Esther Evbayiro-Osagie
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.v6i3.227-254

Abstract

This study examined the effects of corporate governance elements on the dividend distribution of listed corporations in the three Sub-Saharan African countries of South Africa, Nigeria, and Kenya. The inquiry used inferential statistics in the form of the system generalized method of moments (GMM). The findings show that corporate governance factors have a fundamental influence on dividend distribution in the three Sub-Saharan African countries. More specifically, board independence has a significant negative influence on dividend payout, but board size, board gender diversity, and management ownership all directly and materially affect the dividend payout of listed non-financial firms. The paper suggested that authorities in charge of regulation in the examined Sub-Sahara Africa nation’s securities exchange have to continually ensure that all firms comply stringently with the codes of corporate governance in other to limit market infractions and boost stakeholders’ confidence and thus stimulate more investment in their respective capital markets.
Extent of Capital Flight and Its Impact on Economic Growth: The Case of WAEMU countries Kuamvi Sodji
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.v6i3.255-276

Abstract

This paper estimates the magnitude of capital flight and analyzes its impact on economic growth in the West African Economic and Monetary Union countries. Over the period from 1970 to 2019, total real capital flight from these countries is positive and significant with a magnitude that amounts to $31,075.26 million in constant dollars, or 17.40 percent of investment. Six countries have experienced significant real capital flight over the past four decades: Ivory Coast, Guinea Bissau, Mali, Niger, Burkina Faso, and Senegal. Using dynamic fixed-effects estimation, the paper finds that, in the long run, capital flight significantly reduces economic growth in countries where capital flight is positive and that the negative effect does not appear to be cumulative with investment in the case of these groups of countries. In addition, the paper recommends that the authorities commit to reducing capital flight by improving governance and strengthening the quality of institutions.
Would You Like to Buy Food via Ecommerce App? The Mediating Role of Brand Image in Electronic Word of Mouth, Perceived Ease of Use, and Purchase Intention Jean Richard Jokhu; Avita Melinia Rahmawati
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.v6i3.277-290

Abstract

The rapid development of online food delivery applications in Indonesia currently makes Shopee launch a new feature, Shopee Food. By joining the online food delivery application market in Indonesia, Shopee Food must be able to compete with other online food delivery applications. This study aims to analyzed the factors that influencing purchase intention in Shopee Food. Using Brand Image as the mediating factor for Perceived Ease of Us and Electronic Word-of-mouth, this study tries to explain customer intention to purchase food in shopeefood. This study used quantitate method with purposive sampling to draw the  espondent, with total 345 respondents. The findings of this study found that word-of-mouth, perceived ease of use plays significant role on user purchase intention in Shopeefood,  and brand image also significantly mediate the relationship of perceived ease of use and word of mouth toward intention to use. 
Entrepreneurial Marketing: A Panacea for Market Performance of Small-Sized Enterprises (SSEs) in Benin City, Nigeria Eleazar Chibuzor Gbandi; Uwaraye Patience Oware
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.341-358

Abstract

AbstractThe study looked at the impact of entrepreneurial dimensions and market performance of small sized-enterprises in Benin City, Edo State, Nigeria. Two hundred and forty two (242) respondents who are owners or managers of SSEs in the Benin City Metropolis were selected as the sample size of the study using stratify and random sampling techniques. Data from respondents were gathered using a survey research design and a questionnaire. Multiple regressions were used to analyse the relationship between the study's variables that had been hypothesized. Results show a substantial positive and significant association between the entrepreneurial marketing dimensions (pro-activeness, opportunity-focus, innovation-oriented, customer focus, resource leveraging, and value creation) and market performance of SSEs in Benin City, Edo State, Nigeria. As a result, the study recommends that SSEs should use aggressive entrepreneurial marketing dimensions to enhance their market performance in terms of sales expansion and profitability. 
Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto; Muhammad Akbar Prayoga Putra; Dela Mutia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.359-370

Abstract

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.
Monetary Policy and Demographics: Empirical Evidence for Housing Prices in Indonesia Alghifari Mahdi Igamo; Azwardi Azwardi; Ardi Saputra; Rizky Ghoffar Ismail; Gustriani Gustriani; Vinny Dwi Melliny
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.371-384

Abstract

The housing market in Indonesia has different characteristics for each region. These differences underlie changes in house prices, factors that affect house prices include Loan to Value (LTV), mortgage rate, income, and population. The data was obtained from relevant agencies of Bank Indonesia and the Statistics Indonesia, using data from 2012-2021, which is a combination of time-series data and a cross-section of 18 cities in Indonesia. The research method used is a regression panel. The results of the study of income levels, population, and Loan to Ratio (LTV) are significant to house prices, except for mortgage rates which not be effective in depressing housing price during the observation period.
COVID 19 and The Emergence of Virtual Tourism in Indonesia: A Technology Readiness Index Perspective Nono Wibisono; Lina Setiawati; Widi Senalasari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.397-411

Abstract

For a nation, tourism is a significant source of revenue. However, due to travel bans across the nation and abroad, the pandemic Covid-19 outbreak has had a substantial impact on the tourism business. This study aims to analyze the intention of virtual tourism during the post-pandemic using the technology readiness index and the TPB model (theory of planned behavior). Data was collected from 465 tourist users in Indonesia. The data analysis technique used is structure equational model-partial least square (SEM-PLS). The results proved that all TPB constructs, namely attitudes, subjective norms, and perceived behavior control have a significant effect on the intention to use virtual tourism. The results of this study will help virtual tourism service providers and policymakers in planning services and increasing intention to use virtual tourism in the post-pandemic. The results of the study will add to existing knowledge about the literature on virtual tourism during the pandemic and post-pandemic.
EARNINGS MANAGEMENT, BANK’S MANAGERS COMPENSATION, AND FACTORS THAT INFLUENCE THE COMPENSATION: AN INDONESIAN CASE Rahmat Febrianto; Erna Widiastuty; Etik Kresnawati
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.385-396

Abstract

This study is motivated by the enactment of Indonesian Financial Service Authority (FSA) regulation. This regulation requires bank to implement remuneration scheme to their employee. It specifies that bank must have a plan to holdback or clawback the variable remuneration, to protect bank from imprudent risk taking.Our research has two objectives. First, this study is to detect post-implementation earnings management. Second, we determine factors that influence banks to choose clawback. Samples are all banks listed at the Indonesian Stock Exchange and are divided into two periods: pre- and post-regulation.The tests results indicate that banks manage their earnings after the adoption of the regulation. The second test result presents that earnings before tax, equity, and non-performing loans have a positive and statistically significant relationship with the banks intention to choose clawback. We also report some implications, limitations, and future research opportunities.
IMPACT OF HARD PROJECT MANAGEMENT AND TEAM MOTIVATION FOR PROJECT PERFORMANCE U.L.T P. Gunasekare; S.H. Pramudika
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 1, March 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i1.1-10

Abstract

This study focused on the impact of Hard Project Management Practices (HPMPs) and Team Motivation (TM) for successful Project Performance (PP). Further, it examines how TM mediates the link between HPMPs and PP. A qualitative data collection section sought to find challenges faced by the construction industry in Sri Lanka while exploring the association of HPMPs and PP further. Both public and private sector 131 construction projects were selected as the sample by way of the convenience sampling method. Semi-structured interviews were conducted with the managerial capacity officers. Accordingly, this research found that there is a slight impact of HPMPs on PP. But when it combines with TM the PP is boosted significantly. The mediator analysis proved that even though the construction projects have sound HPMPs, those will impair project performance if they would not consider team motivation properly. And, there are many other variables outside this model that are discussed under qualitative analysis, especially the factors/challenges which are unforeseen in the external environment.