cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. ogan ilir,
Sumatera selatan
INDONESIA
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
 18   19   20   21   22 
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.
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.185-196

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.197-210

Abstract

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.
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.
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.
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.
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.
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. 

Page 20 of 26 | Total Record : 257

 18   19   20   21   22 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue SIJDEB, Vol. 9, No. 1, March 2025 SIJDEB, Vol. 8, No. 4, December 2024 SIJDEB, Vol. 8, No. 3, September 2024 SIJDEB, Vol. 8, No. 2, June 2024 SIJDEB, Vol. 8, No. 1, March 2024 SIJDEB, Vol. 7, No. 4, December 2023 SIJDEB, Vol. 7, No. 3, September 2023 SIJDEB, Vol. 7, No. 2, June 2023 SIJDEB, Vol. 7, No. 1, March 2023 SIJDEB, Vol. 6, No. 4, December 2022 SIJDEB, Vol. 6, No. 3, September 2022 SIJDEB, Vol. 6, No. 2, June 2022 SIJDEB, Vol. 6, No. 1, March 2022 SIJDEB, Vol. 5, No. 4, December 2021 SIJDEB, Vol. 5, No. 3, September 2021 SIJDEB, Vol. 5, No. 2, June 2021 SIJDEB, Vol. 5, No.1, March 2021 SIJDEB, Vol. 4 No. 4, December 2020 SIJDEB, Vol. 4 No. 3, September 2020 SIJDEB, Vol. 4 No. 2, June 2020 SIJDEB, Vol. 4 No. 1, March 2020 SIJDEB, Vol. 3 No. 4, December 2019 SIJDEB, Vol. 3 No. 3, September 2019 SIJDEB, Vol. 3 No. 2, June 2019 SIJDEB, Vol. 3 No. 1, March 2019 SIJDEB, Vol. 2 No. 4, December 2018 SIJDEB, Vol. 2 No. 3, September 2018 SIJDEB, Vol. 2 No. 2, June 2018 SIJDEB, Vol. 2 No. 1, March 2018 SIJDEB, Vol. 1 No. 4, December 2017 SIJDEB, Vol.1 No. 3, September 2017 SIJDEB, Vol. 1 No. 2, June 2017 SIJDEB, Vol. 1 No. 1, March 2017 More Issue