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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,
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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Analysis of Sustainable Food Sector Development in the Sumatra Island Suirlan, Rita; Nurnaningsih, Nurnaningsih
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 1, March 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i1.107-128

Abstract

The research aims to analyze the development of food security through indicators of the sustainable food sector on the island of Sumatra in 2018-2022. Food sector indicators include the number of poor people, food inflation, rice consumption per capita, insufficient food consumption, and food insecurity. Food security indicators use the food security index. The research method is quantitative through secondary data collection with panel data analysis from cross section results of 10 provinces on the island of Sumatra and time series data for 2018-2022. The approach used, namely CEM,FEM, REM. The research findings show that the food inflation variable has a positive and significant effect on the food security index, the poor population variable, rice consumption per capita, insufficient food consumption has a positive and insignificant effect on the food security index. Population with food insecurity has a negative and insignificant effect on the food security index.
From Expectancy to Acceptance: The Impact of Performance and Effort Expectations on Mobile Commerce Intentions Barry, Moussa; Haque, AKM Ahasanul; Jan, Muhammad Tahir
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 1, March 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i1.65-86

Abstract

Over the past few decades, there has been a significant advancement in the development of mobile commerce. This study examines the effect of performance expectancy, effort expectancy, and perceived trust on the acceptance of mobile commerce through intention. Convenience sampling was employed whereby 385 survey questionnaires were distributed to consumers residing in Malaysia's Klang Valley area who possess smartphones and engage in mobile commerce transactions. The study's hypotheses were determined using a two-phase structural equation modeling procedure. The results indicated that perceived trust, performance expectancy, and effort expectancy significantly impact the intention to utilize mobile commerce. Moreover, the acceptance of mobile commerce is significantlyimpacted by the intention of utilizing mobile commerce. The results also showed that perceived trust indirectly impacted the acceptance of mobile commerce through intention. However, these insights benefit mobile commerce providers and businesses seeking to improve the acceptance of mobile commerce transactions in Malaysia
COVID-19 Pandemic: Impact on Net Interest Margin of Indonesian Banking Industry Hidayat, Ariodillah; Liliana; Gustriani; Shodrokova, Xenaneira; Hakim, Muhammad Nur
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 1, March 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i1.23-44

Abstract

The study explores factors affecting Net Interest Margins (NIM) in Indonesia's Core Capital Bank Groups. Using data from Jan 2021 to Mar 2022 and the Error Correction Model, it finds negative short-term correlations between BOPO and LDR with NIM in KBMI 1 and positive long-term correlations with BI Rate. KBMI 2 exhibits negative short-term correlations between inflation and LDR with NIM. KBMI 3 shows negative short-term correlations with Covid-19, LDR, and BOPO with NIM. KBMI 4 experiences negative impacts from BOPO, Covid-19, and LDR on NIM in both short and long terms. The study emphasizes the importance of managing operational costs and credit distribution for NIM stability in the short term and highlights the significant influence of Bank Indonesia's benchmark interest rate policy on NIM in the long term, requiring careful adjustments to prevent excessive fluctuations.
The Role of Information and Communication Technology (ICT) and Tourism on Economic Growth in Indonesia Audina, Resda Aninditya; Kartiasih, Fitri; Yuliana, Rita
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 1, March 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i1.87-106

Abstract

This study aims toanalyze the influence of ICT and the tourism sector on economic growth in Indonesia from 2015 to 2021 using panel data regression analysis on a total of 238data with the Feasible Generalized Least Square-Seemingly Unrelated Regression (FGLS-SUR) estimation method. The results of the study show that the proportion of individuals who use the internet, the number of fixed broadband subscribers, the room occupancy rate of star hotels, foreign investment, labour, and government spending have a positive and significant effect on economic growth in Indonesia. In this regard, it is hoped that each province will have equal access to the internet and further enhance hotel services, especially for star-rated hotels.The positive impact of this research in Indonesia is that it can help enhance the Gross Regional Domestic Product (GRDP) in each province, thereby influencing overall economic growththrough the fields of ICT and tourism.
Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees Pamungkas, Imang Dapit; Nehayati, Nela
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.253-274

Abstract

Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced commodities. This research aims to test and analyze the direct influence of tax minimization strategy, tunnelling incentive, and bonus mechanism on transfer pricing decisions. Meanwhile, the indirect effect involves the audit committee as a moderating factor to explore their influence on transfer pricing practices. The data was derived from the annual reports of natural resource sector companies listed on the Indonesia Stock Exchange. A total of 185 companies used the purposive sampling method, resulting ina sample of 146 data analyzed using WarpPLS 8.0. According to the research results, tax minimization directly influences transfer pricing. In contrast, tunnelling incentives do not affect transfer pricing, and audit committees moderate the influence of bonus mechanisms on transfer pricing.
Impact of Cost Structure on Indonesia Food Industry Value Added Robiani, Bernadette; Mukhlis, Mukhlis; Hamira, Hamira; Apriani, Deassy
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 2, June 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i2.147-158

Abstract

The food industry is a consistently growing sector, even in challenging economic conditions, driven by population growth and increased demand. Recognizing its importance, the Indonesian government has identified the food and beverage industry as a key sector in its Industry 4.0 roadmap. However, challenges such as reliance on imported raw materials and high labor absorption rates persist. This study analyzes the impact of cost structure on the value-added in Indonesia's food industry from 2017 to 2021, using data from Indonesia Statistics on large and medium industries. The Panel Data Regression results reveal that raw material costs and fixed capital costs positively and significantly affect value-added. These findings suggest that effective cost management, innovation, and the use of advanced technology are crucial for optimizing value-added in this sector. 
Audit Committee’s Roles & Effectiveness: Evidence from Indonesia Sudjono, Andrew Christian; Setiawan, Amelia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 2, June 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i2.183-208

Abstract

Financial statement manipulation that still occurring nowadays in Indonesia leads the following issue of how audit committee’s functioning within a corporation. This study questions whether audit committee has certain significant role as stated by OJK or just a formality to obey the regulation set by the government. Therefore, this research analyzes the audit committees’ effectiveness in Indonesia by using POJK No. 55/POJK.04/2015 as the basis of measurement. To examine the audit committee’s effectiveness, this research gathers primary data by distributing a questionnaire to audit committee’s in listed companies in Indonesia and to Ikatan Komite Audit Indonesia (IKAI). Based on the responses, the data is then analyzed by using the SEM-PLS approach. It is found that audit committee diligence in audit and decision-making areas significantly increases the audit committee activity. Moreover, audit committee activity and responsibility in internal audit, regulatory compliance, and risk management significantly influence the audit committee’s effectiveness.
Deciphering the Factors Influencing Labour Underutilization Between Women and Men in West Java, Indonesia Tjitrajaya, Yohanes Andika Tjitrajaya; Sihombing, Riris Sira Torsina Sihombing; Nadia Restu Utami
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 2, June 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i2.227-252

Abstract

Exploring unequal employment opportunities, remains a compelling subject, especially in developing countries like Indonesia. West Java as a province in Indonesia exhibits a higher rate of labour underutilization, particularly in the categories of unemployment and underemployment. While numerous studies have focused on highlighting the consequences of labour underutilization on country's development outcomes and individual well-being, this study aims to investigate the determinants of employment outcomes, considering both supply and demand sides at the individual level. Utilizing data from the Indonesian Labour Force Survey (Sakernas) in August 2022, this study used separate multinomial logistic models for women and men. In general, the result indicates that gender bias still pronounced in the West Java’s labour market attachments. This study puts forth actionable policy recommendations such as educational campaigns to challenge entrenched gender norms, targeted skills development programs tailored to women, and improved access to childcare services to facilitate maternal workforce participation.
Determinants of Labor Migration to International Labor Markets: A Study of Sumatra Island Atiyatna, Dirta Pratama; Hamira; Yunisvita
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.291-302

Abstract

This study investigates the determinants of labor migration from Sumatra Island, focusing on key factors such as per capita income, provincial minimum wage, unemployment rates, and education levels. Using panel data from 2017 to 2021 across ten provinces, the analysis employs a random effects model to assess these variables' impact on migration patterns. The results reveal that the provincial minimum wage significantly influences labor migration, while per capita income, unemployment rates, and education levels do not show a substantial effect. Despite relatively higher wages in provinces such as Riau and West Sumatra, economic instability persists, prompting workers to seek better opportunities abroad. These findings emphasize the pivotal role of wage disparities in driving labor migration from Sumatra, particularly toward international labor markets, underscoring the need for more equitable economic policies to mitigate the pressures of outbound migration. 
IFRS-16 and Firm Investment: Leasing Commitment and Intensity Haris, Abdul; Nugroho, Arif Julianto Sri; Utami, Tri; Windar Amelia, Rizky
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.315-332

Abstract

Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions. Previous literature focuses on constructive capitalization in operating leases and off-balance sheet financing as ex-ante impacts on financial statements. In contrast, this study examines the ex-post impact of leasing on financial statements. Furthermore, this study illustrates the aspects of lessee behavior in their decision to reduce operating leases before the effective date of IFRS-16 implementation. We used paired t-tests and regression with cluster robust standard error and samples from five countries with the largest leasing volume (United States, China, United Kingdom, Germany, and Japan). The observations start from 2011-2022. This study finds that operating lease intensity fell after issuing IFRS-16, while capital lease intensity arose. Operating and capital lease commitment affect firm investment positively, indicating that managers do not always use operating leases to reach opportunist reporting incentives.

Page 24 of 26 | Total Record : 257

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