Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

SIJDEB
Website

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

1 2 3 4 5

Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang Anton Indra Budiman; Rina Tjandrakirana; Rochmawati Daud; Ermadiani Ermadiani; Harun Delamat; Burhanuddin Burhanuddin; Ubaidillah Ubaidillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.

Restaurant Management’s Perspective on Halal Certification: An Exploratory Study in Surabaya, Indonesia Serli Wijaya; Stanislaus Kenny Notoprasetio; Yoel Jemi Echarystio; Yoel Wibowo
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

As the world’s largest Moslem population of the world, Indonesia has been practicing halal principles in all aspects of the country’s life. In foodservice business sector, halal accreditation acts as the assurance of food and beverage safety and quality that is legitimized by the government or the relevant Moslem religious bodies. This paper aims to examine the knowledge and attitudes of restaurant business operators in Surabaya toward halal certification. The study was exploratory in nature, applying in-depth interviews to eight informants who are owners or managers of the Chinese food restaurants in Surabaya. The findings showed that despite the positive attitude towards halal certification, the level of managers’knowledge about halal certification was still very low due to lack of information they officially received from the relevant organizations regarding the certification.

LASSO Technique Application in Stock Market Modelling: An Empirical Evidence in Indonesia Budi Setiawan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The stock market has captured the attention of many investor communities and scholars. It has become one of the most crucial aspects of a modern market economy. This study aims to determine the LASSO technique applications on the stock market in Indonesia. Furthermore, this research also compare linear regression techniques using the least squares method and using the LASSO approach to find out which model is the most appropriate and simple in making the estimation. The data is composed of daily closing stock price over the period from January 1,2000 to December 31, 2014. The results suggest that the best model in Indonesia Stock Market data of 2000-2014 is using LASSO techniques due to more simpler and the result of estimation relatively similar with least square regression model.

Analysis of Work Performance and Export Competitiveness in Province of Indonesia Nani Rosita
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The purpose of this study is to analyse the export performance of provinces in Indonesia, the effect of export and capital stock on the long-term and short-term economic growth of Indonesia and the competitiveness of provinces in exporting Indonesia’s leading products. The panel data from 33 provinces in Indonesia from 2000-2016 is used in this study. The secondary data is consist of gross regional domestic product (GRDP), export value and gross fixed capital formation (GFCF). Export performance is measured using regional export performance index meanwhile, the effect of export and capital stock on long-term and short-term economic growth is analysed using cointegrated panel model and error correction model (ECM) panel. Finally, RCA dynamic is used in analysing export competitiveness. The results show that export performance of each province have various rating on the regional economies. Only 11 provinces have regional export performance index higher than while, meaning that only 33.3% of the total provinces, while the rest of the provinces have index that are less than one. This shows that only few provinces that can provide good performance of export. Based on the co-integrated test, there is a long-term relation between GRDP, export and GFCF. In both long-term and short-term, export and GFCF have positive impact on GRDP showing that the increase in export and/or GFCF will increase GRDP, which will results in economic growth. Furthermore, the results of RCA dynamic show that the export competitiveness is not always following the growth of national export segment. Indonesia’s rubber and coal exports have negative growth of national export segment while export of palm oil, coffee and textile have positive growth.

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

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.

Abnormal Audit Delay and Earnings Quality in Nigerian Banking Alexander Olawumi Dabor; Benjamin David Uyagu
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The objective of this study is to ascertain the relationship abnormal audit delay and earnings quality in the Nigeria. The study focused on the Nigerian banking sector. The Ordinary Least Square statistical technique was adopted. Eleven banks were selected using the simple random sampling technique. The period under review is eleven years from 2005-2015. The results showed that earnings quality has a negative relationship with abnormal audit delay. The study recommended that management should be prohibited from constant changing of accounting calculation that can cause material discrepancy between the auditor and client regarding accounting practices.

Do Merger and Acquisition Affect on Company’s Financial Performance? Novia Dian Larasati; Yuli Agustina; Lulu Nurul Istanti; Trisetia Wijijayanti
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This research aims to determine whether there are differences in the company's financial performance before and after merger and acquisition are conducted. The design of this researchis quantitative research. This research was conducted on the listing company in the Indonesian Stock Exchange 2010-2014. The data source was obtained from secondary data; the data obtained from the financial conditionments. The total final samples used were 24 companies by usingpurposive sampling method. The data used were analyzed using the Wilcoxon Signed Ranked Test. The results of this research indicate that current ratio (CR),debt to equity ratio (DER),net profit margin(NPM),price earnings ratio (PER), total asset turnover (TATO) had no significant difference on the company before and after merger and acquisitionon the listing company in the Indonesian Stock Exchange (merger and acquisitionof 2010-2014).

Analysis the Effect of Enviromental Concern and Green Advertising to Green Purchasing in Palembang City Zakaria Wahab; Rio Adistia Tama; Muchsin Saggaf Shihab; Achmad Widad; Nofiawaty Nofiawaty; Yuliansyah M. Diah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study aims to determine the effect of environmental concern and green advertising to consumer behavior in purchasing green products (environmentally friendly bag). The study was conducted by distributing questionnaires to 200 respondents which already have purchase and know about new government regulations that require to buy a plastic bag that used in large retail. This study conducted in some major retail in Palembang (Hypermart, Diamond, and Carrefour). This study uses Structural Equation Modeling (SEM) with AMOS program to analyze the data. The results showed that green advertising significantly influence behavior change and environmental concerns significantly influence purchase decisions with the effect of changes in consumer behavior on purchasing decisions by 74.0 % and the balance of 26.0 % is the influence of other factors not examined in this research.

Competitiveness and Exports Sustainability of the Indonesian Natural Rubber Rumbiati Kamaludin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

This paper examines Indonesian competitiveness in export of natural rubber commodities by employing set of revealed comparative advantage (RCA) and Export competitive index (ECI) with respect to global trade. The market structure that is formed on natural rubber commodities is calculated using Herfindahl Index and Concentration Ratio analysis tools shows the oligopoly-shaped market structure. Calculation of comparative advantage with RCA analysis shows that the four countries exporting natural rubber, namely Thailand, Indonesia, Malaysia and Vietnam each have a comparative advantage. Where Indonesia has a better comparative advantage than Thailand in the period 2011 to 2015. This result is different from the calculations made on competitive advantage (ECI) in which Indonesia's natural rubber commodities are not more competitive than Thailand

Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics Alexander Olawumi Dabor; Uyagu Benjamine
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality. A random sample of fifty-two quoted companies was used for the study and data covering fifteen years (2001-2015) were extracted from the reports of selected firms. The study employed least square regression technique analyse data collected from field. The study found that there is no significant relationship between abnormal audit fee and audit quality. The result also showed client complexity and client profitability have negative moderating influence on the relationship between abnormal audit fee and audit quality. The study further revealed that client risk has no significant moderating influence on the relationship between abnormal audit fee and audit quality. The study recommended that statutory bodies should further securitize the audited financial reports of firms that declare huge profit.

Page 3 of 26 | Total Record : 257

1 2 3 4 5

Filter by Year

2017 2025

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. ogan ilir,

Sumatera selatan

INDONESIA