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INDONESIA
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
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.
The Rise of Virtual Accounting Industry: Evidences from the Philippines Norlito Moreno Dapiton; Jonathan C. Gano-an
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.v7i1.11-20

Abstract

When the working conditions changed due to lockdowns and social distancing protocols imposed by the government to prevent the spread of the COVID-19 virus, a lot of employees discovered opportunities to earn or make a living without leaving the safety and comfort of their homes. This paper aims to present a comparative analysis using descriptive quantitative research design that looks into the rise of the virtual accounting industry in the Philippines in the year 2019 to 2021 measured in terms of; the number of Filipino practitioners offering online accounting services, membership in exclusive social media groups for virtual accountants, published job openings for online accountants and potential income as broadcasted on social media and other available data. The paper relied on secondary data from pre-pandemic and post-pandemic phases, for the sake of establishing a rising trend. This paper also gathered primary information on some selected virtual accountants in the Philippines.
Working Capital Behavior, Risk and Profitability: Empirical Study of Manufacturing Companies in Indonesia Sulastri, Sulastri; Isnurhadi, Isnurhadi; Widiyanti, Marlina; Saftiana, Yulia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 4, December 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i4.321-342

Abstract

This research aims to empirically test the influence of industry volatility, sales growth,and company size on working capital behavior and its impact on liquidity risk, operational risk, financial risk, andprofitability. This research was conducted on industrial sector companies listed on the Indonesian Stock Exchange. Data consists ofpanel data from 2018-2022 totaling 272 samples after screening for outliers and normality. Structural equation modeling is employed to test the recursive model. This research proves that there is a positive influence of industry volatility on working capital aggressiveness.Company size influences working capital behaviornegatively, andsales growth has no influence on it. Furthermore, working capital behavior influences liquidiy risk positively and negatively on financial risk, but has no influence on operational risk.This research proves that simultaneously liquidity risk has a positive effect and financial risk has a negative effect on profitability.Operational risk has no effect on 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.
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.
Do Demographic Factors Affect Digitial Financial Literacy? Fida Muthia; Agil Novriansa; Sri Andaiyani
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.v7i1.41-50

Abstract

The purpose of this study is to determine the socio-economic influence on digital financial literacy. This research also focuses on differences in digital financial literacy by age category. The samples in this study are generation Z, millennials, generation X and baby boomers in Indonesia. The sample is selected using criteria and around 420 participants are selected as the sample of this study. The data is collected using a survey method with a questionnaire. Data analysis in this study was carried out using regression analysis to see the causal relationship between variables. Meanwhile, the one-way ANOVA test was used to see differences in digital financial literacy by age category. The results showed that age and education have a significant effect on digital financial literacy. Meanwhile, gender and income are not the factors that influence digital financial literacy. The findings also suggest that digital financial literacy differs based in the age group. This research suggests policy makers to consider digital financial literacy as part of the knowledge offered at schools or universities and use a a different program to promote digital financial literacy in each age group.
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.
Does Banking Risk And Macroeconomics Variables Matter For Agricultural Sector? Evidence From Lampung Province Ichsan Hamidi; Rasyida Pertiwi; Dirta Pratama Atiyatna; Abdul Bashir
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 4, December 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i4.359-370

Abstract

This research is conducted to investigate the factors that influence the financing of the agricultural sector on Islamic banking in Lampung Province. The data used in this research is time series data from Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) in Lampung Province totaling 120 samples. The data are obtained from the statistical reports of the Financial Services Authority (OJK) on sharia banking in Indonesia, and data from the Indonesia Statistics (BPS). The method used is a quantitative analysis using multiple linear regression. This study shows that the variables of Financing to Deposit Ratio (FDR) and TPF have a positive and significant correlation. However, the SBIS variable has a negative and insignificant effect on Agricultural sector financing. On the other hand, the Non-Performing Financing (NPF) variable has a negative and significant correlation, and the variable Inflation has a positive and insignificant on the agricultural sector financing in Lampung province.
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.
The Impact of Inflation on Bank Risk: A Study of Islamic Banks Isni Andriana; Anna Yulianita; Yos Karimudin; Kemas Muhammad Husni Thamrin; Muizzuddin Muizzuddin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 3, September 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i3.201-210

Abstract

Risk is the one thing that the financial system anticipates more than any other issue. In 2001, a failure in bank risk management occurred at Bank Imar in Turkey, which led to losses that reached around $7.2 billion due to shareholder corruption and coordinated criminality (Mukminin, 2018). The research objective is to investigate the extent to which inflation and business risk are related in Islamic banks operating in the 26 countries covered in the study. Based on the findings of this study, it can be concluded that the inflation proxy does not, in any meaningful sense, have a constructive effect on inflation. That is to say, the business risk in Islamic banks will not be affected in any way by any changes that take place in inflation, regardless of whether those changes result in a rise in value or a loss in value. The use of variable proxies will likely result in some limitations being imposed on this study, which will, in turn, have an effect on the conclusions of the research. In following research, macroeconomic indicators like gross domestic product (GDP) and exchange rates could potentially serve as test subjects for examination.