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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Published by Universitas Sriwijaya
ISSN : 25812904     EISSN : 25812912     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping Ririn Nawalin; Indah Anis Syukurillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.103-118

Abstract

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm's (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm's (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping.
Factors Affecting Poverty Level in South Sumatra Indonesia Jhony Franata; Taufiq Marwa; Muhammad Komri Yusuf
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.119-132

Abstract

The study aims to find out the direct and indirect effect of education, health, government investment and private investment on productivity as well as the poverty level in South Sumatera. The study used secondary data of 2004-2005 published by the Central Bureau of Statistics (BPS), Directorate General of Fiscal Balance (DJPK) and other institutions. It used Path Analysis. The Result of the study show that (1) education, health, and government investment did not directly influence the productivity in South Sumatra, while the private investment directly and positively influenced the productivity in South Sumatra, (2) education, government investment, and private investment did not directly influence the poverty level in South Sumatra, while the health and productivity directly and significantly but negatively influenced the poverty level in South Sumatra, (3) education, health, and government investment indirectly did not influence the poverty level through the productivity in South Sumatra, while the private investment indirectly have significant and negative impact on poverty level through productivity in South Sumatera.
The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting Maulida Dewi Firdaus Abdullah; Muhammad Noor Ardiansah; Nurul Hamidah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.153-166

Abstract

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.
Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems Anton Arisman; Lukluk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.167-180

Abstract

The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance.
Poverty, Income Distribution, and Government Policy that Pro-Poor in Indonesia year 2009-2016 Hayu Fadlun Widyasthika; Azwardi Azwardi; Tatang Abdul Madjid
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.219-238

Abstract

This study aims to determine the effect of growth and distribution on poverty change as well as to analyse whether expenditure growth has given the benefits to the poor and non-poor in urban and rural area. The data used are raw data from total household consumption obtained from National Socio-Economic Survey for the period of 2009 to 2016. Poverty decomposition is used to see the effect of income growth and distribution on the poverty change. Furthermore, Poverty Equivalent Growth Rate (PEGR) supported by Growth Incidence Curve (GIC) is used to determine whether the benefit of economic growth is enjoyed more by the poor compared to pro-poor growth or not. The results show that income growth influences the decrease in poverty both in rural and urban area in Indonesia, during 2009-2016, 2009-2014 and 2014-2016. Conversely, the distribution of income increases the poverty in both areas during the periods. Inequality of income seems to give a strong influence so that the economic growth has not been a pro-poor both in rural and urban area of Indonesia during 2009-2016, 2009-2014 and 2009-2016.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.311-324

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.325-340

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.357-372

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.341-356

Abstract

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%.

Page 18 of 26 | Total Record : 257

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