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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

SIJDEB
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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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The US-China Trade Competition: An Overview SIBY K M
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

An impending trade war between US and China, the world’s two largest economies can cause insurmountable consequences of unfathomable magnitude. It can cause distortions in the complex web of interconnected commodity and value chains sprawled across the boundaries, ultimately leading to suboptimal social welfare of the international community. The present paper intends to provide an overview of the US-China trade imbalance and resulting trade tensions that it begets and proposes the likelihood of not getting the scenario escalated.

Corporate Tax Avoidance and Shareholders Returns: Moderating Effects of Monitoring Ikponmwosa Michael Igbinovia; Chizoba Marcella Ekwueme
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The study tests the moderating effect of monitoring on the corporate tax avoidance- shareholders’ returns nexus in quoted Nigerian firms. Using an ex-post facto design, annual financial data were collected from 54 non-financial firms from various sectors of the Nigerian Stock Exchange (NSE). Analyses were carried out involving the Ordinary Least Square (OLS) regression within the framework of E-view 9.0. The study demonstrates that corporate tax avoidance positively impacts shareholders returns in quoted non-financial firms in Nigeria and the effect is improved with better monitoring mechanism in place. We also observe improvement in the liquidity, profitability, expected growth and tangibility of the sampled firms when tax avoidance behavior are well monitored. We recommend among other things that shareholders put in place a monitor mechanism to check management in the use of tax savings to ensure it is in shareholders’ interest.

Firm’s Characteristics, Corporate Governance Quality and Corporate Social Responsibility Disclosure Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Pandu Arya Dwikatama
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Corporate Social Responsibility (CSR) has been internationally implemented in business activity. It is proven by many international standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD.

Vulnerability Assessment of Fishing Communities in Kerala, Towards the Impact of Climate Change-With Special Reference to Cherai Sarada Devi; Arunachalam P; Sachin Pavitran A.P
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The fisheries sector in India and Kerala, though performing well, faces serious challenges such as socio-economic conflicts, low income to the common fishermen, low catch per unit effort, over exploitation of marine resources, unsustainable harvesting and also susceptibility to hazards related to climate change. These affect the production and progress of fisheries sector, which depends on the marine resources. The ill effects of climate change can take many forms including natural hazards, and can affect the livelihood of the farmers economically, socially, environmentally, and even physically. This can be addressed through regulation to over exploitation, diverting the fishermen to other livelihood sectors and by means of active participation of all the stakeholders in increasing the adaptive capacity through sustainable and planned capacity building strategies and development measures. This study deals with the socio economic characteristics of fishermen in Kerala and specifically studies the vulnerability assessment of fishing communities towards the impacts of climate change.

Effects of Destination Image, Tourist Motivation, Service Quality and Perceived Value on Tourist Satisfaction and Loyalty Heri Setiawan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

This study aims to examine the causality relationship among destination image, tourist motivation, service quality and perceived value on tourist satisfaction and loyalty. Population in this study was tourists who had visited in four tourist destinations in Palembang namely: Jakabaring Sport City, Kemaro Island, Benteng Kuto Besak and Kambang Iwak Park. The analysis method used in this study is path analysis, with sample of the research were 180 respondents and type of sampling used was purposive sampling. The results indicated that there were significant effects destination image, service quality, perceived value on tourist satisfaction. There was no significant effect tourist motivation on tourist satisfaction. Then, there was a significant effect destination image and tourist satisfaction on tourist loyalty. There was no significant effect perceived value on tourist loyalty.

The Impact of Electronic Money on the Efficiency of the Payment System and the Substitution of Cash in Indonesia Alghifari Mahdi Igamo; Telisa Aulia Falianty
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

This paper examines the effect of electronic money on the efficiency of the payment system and narrow money demand function from 2007-2017 using Indonesia monthly data. This reseacrh found that electronic money increase private consumption expenditures as a proxy of the efficiency. On the other hand, result showed that electronic money decrease narrow money (M1).

Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government Abdul Rohman; Rochmawati Daud; Ermadiani Ermadiani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. This study uses some model approach. The data obtained from reports generated include the Local Government Budget Realization Report (LRA), Statements of Operations (LO) and the Balance Sheet and Statement of Cash Flows (LAK) of each local government who are in the neighborhood of South Sumatera. All Model can show accrual discreation value. But first group (Healy, De angelo, and Hribar) show some variation result numbers with negatif and positive slope. Meanwhile on the second group (Jones and modified) the result shows consisten value and slope. The study results show that in the local government finances there are accruals values of accruals discreation. In addition, existing accrual discretion affects SILPA (SIKPA) of current year budget calculations.

The Effect of Cooperative's Characteristic on Financial Reporting Timeliness Anak Agung Putu Gede Bagus Arie Susandya; Ida Ayu Nyoman Yuliastuti; Gde Bagus Brahma Putra
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v2i4.269-292

The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.

Does Monetary Policy Induce Economic Growth? An Empirical Evaluation of the Nigerian Economy Anthony Ilegbinosa Imoisi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Monetary and Fiscal policies are instruments which the government of any nation can employ to effectively achieve the desired growth of their respective economies. This study investigates the extent to which monetary policies can promote economic growth in Nigeria from 1980-2017. Secondary data were used from the Statistical Bulletin of the apex bank in Nigeria (CBN) and National Bureau of Statistics. Unit root test, Johansen co-integration and the vector error correction model (VECM) were employed in analyzing the data collected for this study. The result showed that approximately 62% of GDP is explained by variables in the model while 38% is accounted for and explained by other variables not included in the model but are captured by the error term. In addition, monetary policies did not have a significant impact on Nigeria’s economic growth in the short run, but significantly affected the country’s growth in the long run.

The Effect of Moral Reasoning Level and Emotional Intelligence on Employment Ethics Assessment of Earnings Management Dewita Puspawati; Kurnia Rina Ariani; Novel Idris Abas
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The purpose of this study is to examine the influence of moral level reasoning and emotional intelligence on the assessment of earnings management ethics. The theory used is the theory of planned behavior. Respondents in this study are S1 Accounting Department Faculty of Economics and Business University of Muhammadiyah Surakarta. The samples used were 89 respondents with convenience sampling technique. The results showed that the moral level of reasoning affect the evaluation of earnings management ethics, while emotional intelligence does not affect the dependent variable.

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