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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 278 Documents
Leadership, Work–Life Balance, and Organizational Commitment on Managerial Performance: The Mediating Role of Work Motivation in Plantation Companies Elperida Juniarni Sinurat; Abd. Rasyid Syamsuri; Afridayanti Surbakti; Muhammad Ikhlash
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 2, June 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i2.185-206

Abstract

Managerial performance is critical for organizational effectiveness in labor-intensive sectors such as plantation companies, yet empirical evidence from this context remains limited. This study examines the effects of leadership, work–life balance, and organizational commitment on managerial performance, with work motivation serving as a mediating variable. Using a quantitative approach, survey data were collected from 125 managers across 52 plantation companies in North Sumatra, Indonesia, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that leadership, work life balance, and organizational commitment have significant positive effects on managerial performance, both directly and indirectly through work motivation. Work motivation partially mediates these relationships, highlighting its critical role in translating organizational practices into performance outcomes. This study extends organizational behavior literature by providing empirical evidence from the plantation industry in an emerging economy and offers practical insights for strengthening managerial performance through integrated human resource strategies.
Intellectual Leadership and Lecturers’ Academic Performance in Sorong Private Higher Education: The Mediating Roles of Organizational Trust and Affective Commitment Reijeng Tabara; Dhiana Ekowati
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 2, June 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i2.149-184

Abstract

Although leadership is recognized as a determinant of academic performance, the mechanisms linking intellectual leadership to performance remain underexplored, particularly in private higher education in Papua. This study examines the effect of intellectual leadership on lecturers’ academic performance in private higher education institutions in Sorong Regency, Indonesia, with organizational trust and affective commitment as mediators. Using a quantitative approach, we analyzed data from a census-based survey of 137 lecturers using PLS-SEM. Intellectual leadership did not directly affect academic performance but significantly influenced organizational trust and affective commitment. Affective commitment significantly mediated the leadership performance relationship, whereas organizational trust did not. Thus, intellectual leadership enhances academic performance indirectly through affective commitment as a primary motivational mechanism. Evidence from a non-Western, non-metropolitan context extends Social Exchange Theory in intellectual leadership research. University leaders in similarly under-resourced regions should prioritize mentoring, recognition, and identity-building practices that strengthen lecturers’ emotional attachment to their institutions.
Panel VECM Analysis of Monetary Variables and Economic Growth in ASEAN Upper Middle Income Countries Sri Ningsih; Deki Irawan; Peni Syahrani; Halia Butra Aini
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 2, June 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i2.207-224

Abstract

This study examines the relationship between monetary variables and economic growth in upper-middle-income ASEAN countries (Indonesia, Malaysia, Thailand) from 2000 to 2024 using a Panel VECM. Secondary data were sourced from the World Bank, IMF, and official national publications, covering economic growth, inflation, interest rates, and money supply (M2). Cointegration tests confirm a long-run relationship among variables (p < 0.05). Long-run VECM estimates indicate that money supply and interest rates negatively affect economic growth, whereas inflation exerts a positive effect. In the short run, money supply and interest rates maintain negative impacts, while inflation shows a positive yet fluctuating influence. Impulse Response Function analysis reveals an unstable response from inflation, while Variance Decomposition indicates that growth is driven mainly by money supply and inflation. Overall, monetary instruments play a vital role, though their effectiveness varies across variables.
Parental Influence as a Moderator: Evidence from Indonesia’s Accounting Student’s Intentions to Pursue Public Accounting Careers Ni Putu Yuria Mendra; I Gede Cahyadi Putra; Ni Wayan Ista Kumala Sari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.289-306

Abstract

The public accounting profession plays an important role in maintaining the credibility of financial information, yet accounting students’ intentions to pursue this career may be shaped by both individual expectations and family influences. This study examines the effects of career motivation, financial rewards, and professional recognition on accounting students’ intentions to pursue public accounting careers and tests parental influence as a moderator. Drawing on Social Cognitive Career Theory and Expectancy Theory, the study uses a quantitative cross-sectional design and PLS-SEM. The sample comprises 336 accounting students from universities in LLDIKTI Region VIII (Bali and NTB). The results indicate that career motivation has a positive and significant effect on career intention, whereas financial rewards and professional recognition do not show significant direct effects. Parental influence significantly moderates all three relationships, although the moderation of financial rewards requires verification of the bootstrapping tail specification because the reported t-statistic and p-value are not aligned under a conventional two-tailed test. The findings extend career-choice research by positioning parental influence as a contextual factor that shapes how students translate career-related motivation, financial considerations, and professional recognition into intentions to pursue public accounting. 
Measuring Social Value of a Community Water CSR Program through SROI: A Functionalist Case Study Rindah Febriana Suryawati; Sri Iswati; Nonon Saribanon
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.307-324

Abstract

This study measures the social value created by HIPAM, a community water program funded through the corporate social responsibility (CSR) of PT Pertamina EP and managed by a village-owned enterprise (BUMDes) in Tuban, Indonesia, and examines how the program strengthens local governance. A functionalist, convergent mixed-methods case study combined a Social Return on Investment (SROI) analysis of 2017–2021 financial records and household data with a thematic analysis of interviews and focus groups. An investment of IDR 396.48 million generated a present value of IDR 691.99 million in household water savings and BUMDes income, yielding an SROI ratio of 1.75:1 that remains above 1:1 unless deadweight and attribution jointly exceed 43%. Qualitative evidence shows that formal bookkeeping, participatory tariff setting, and social trust sustain these monetized outcomes. The study contributes to sustainability accounting by making SROI’s paradigmatic assumptions explicit and linking monetized social value to institutional capacity.
Annual Report Readability, Value Relevance, and Agency Costs: The Moderating Role of Analyst Coverage Rhenaldy Pius Wicaksono; Tarsisius Renald Suganda; Rino Tam Cahyadi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.249-264

Abstract

Excessive information asymmetry can generate agency costs that reduce operational efficiency. Enhancing annual report readability and accounting information relevance is expected to reduce asymmetry and suppress agency costs, while analyst coverage may influence this effectiveness through external monitoring. In Indonesia, the absence of readability standards causes variations in disclosure quality. This study examines the effects of annual report readability and value relevance on agency costs, and the moderating role of analyst coverage. Readability is measured using total pages, word count, and the Fog Index, while value relevance is proxied by the association between market value and EPS, BVPS, and OCFPS. Agency costs are represented by asset turnover and operating expense ratios. The sample consists of 80 non-financial firms listed on the Indonesia Stock Exchange from 2019–2024, analyzed using panel data regression. The findings show that readability increases agency costs, value relevance reduces them, and analyst coverage weakens the positive readability and agency costs relationship and strengthens the value relevance effect.
Islamic Financial Literacy and Sustainable Financial Performance: The Mediating Role of Green Banking Niken Fakhili; Muyassarah; Mardhiyaturrositaningsih
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.265-288

Abstract

This study examines the effect of Islamic financial literacy on sustainable financial performance, with green banking as a mediating variable in Islamic banking institutions in Semarang City, Indonesia. A quantitative approach was employed using a survey of 100 employees from Islamic banking institutions. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Islamic financial literacy has a positive and significant effect on green banking practices and sustainable financial performance. Furthermore, green banking practices have a positive and significant effect on sustainable financial performance and partially mediate the relationship between Islamic financial literacy and sustainable financial performance. These findings emphasize that enhancing employee financial literacy and strengthening sustainable banking practices are important strategies for promoting the resilience and sustainability of Islamic banks' financial performance. This study also contributes to the literature on sustainable banking based on Islamic principles and offers managerial implications for developing internal banking policies.
Inclusive Growth and Employment Challenges in ASEAN-10: A Panel Quantile Regression Jarita Duasa; Izyani Zulkifli; Zera Zuryana Idris
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.225-248

Abstract

The study examines the determinants of unemployment in the ten ASEAN member countries during 2014–2023, focusing on economic performance and labour market inclusiveness. Four explanatory variables are considered: output per worker growth, working poverty, youth not in employment, education or training (NEET), and female vulnerable employment. Given the limitations of conventional mean-based estimation, panel quantile regression (PQR) is employed to examine how these factors influence unemployment across different points of its distribution, accounting for cross-country heterogeneity. The findings indicate that output per worker growth is negatively and statistically significantly associated with changes in unemployment at the 60th and 70th quantiles, while the estimates at the 80th and 90th quantiles are not statistically significant. The results therefore suggest that the productivity–unemployment relationship varies across the conditional distribution of changes in unemployment. Working poverty and female vulnerable employment exhibit heterogeneous effects across quantiles, reflecting differences in labour market structures and informality. The effect of NEET is generally weak and inconsistent. Overall, the findings highlight the importance of enhancing productivity, reducing labour market vulnerability, and promoting inclusive employment opportunities for sustainable labour market outcomes in ASEAN.