SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
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.
Articles
257 Documents
The Effect of Government Expenditures, Private Investment and Labor on Economic Growth in Pidie District
Munzir AG;
Mohd. Nur Syechalad;
Vivi Silvia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v1i4.357-374
This study aims to determine the effect of government spending, private investment, and labor on economic growth in Pidie District, Data analyzed from 2000-2016, using multiple linear regression model. The results of research on government spending, private investment and labor both simultaneously and partially have a positive and significant impact on economic growth in Pidie District. Variations of government expenditure variables, private investment and labor are able to explain the variation of economic growth in Pidie District by 48,7 percent and the rest of 51,3 percent influenced by other variables. Labor is the most dominant variable of influence on economic growth in Pidie District. Private investment is the least influence variable to economic growth in Pidie District. The need for a policy that could make private government investment spending, and labor increases simultaneously so it is likely to have a positive impact on improving economic growth in Pidie District.
Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient
Sri Agustina Basuki;
Aida Nahar;
Muhammad Ridho
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v1i1.77-102
The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index. Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit. Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.
Perception of Tourism Satisfaction: A Study at Blimbingsari Tourism Village in Bali
Gusti Ngurah Joko Adinegara
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 2, June 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i2.%p
Blimbingsari tourism village has decreased in the number of tourist visits, even though the potential of tourist attractions offered is increasingly diverse. This situation is a major concern for managers in an effort to increase visiting tourists. The purpose of this study was to analyze the service quality attributes considered important by tourists as well as the perceived performance they felt when visiting. The sample size is 99, which consist of both domestic and foreign tourists. Importance Performance Analysis (IPA) is used in order to identify service quality attributes. The results show that there is a gap between the level of importance and performance of service quality attributes. Based on cartesian diagram, it is found that there is one attribute in concentrate here quadrant which is the main priority to be improved. These attribute is the experience of trekking, hiking, bird watching, and local activities. Based on the results obtained of customer satisfaction index, service qualities that have been given are on criteria quite satisfactory. The results of this analysis can help the village and tourism management staff in improving the service quality of tourists in terms of service, accommodation and cuisine. Research recommendations are also discussed to obtain more comprehensive results in measuring the satisfaction of tourists when visiting tourism village destination.
The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution
Anak Agung Putu Gede Bagus Arie Susandya;
Putu Diah Kumalasari;
Ida Ayu Ratih Manuari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i3.227-242
The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping
Ririn Nawalin;
Indah Anis Syukurillah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v1i1.103-118
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm’s (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm’s (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping.
The Nexus Between Service Encounter Perfomance and Brand Evangelism
David Amani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 2, June 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i2.171-192
Despite its usefulness in business settings, very little is known about branding in the lens of higher education. The purpose of this study was to examine special critical incidents during service encounter performance which can trigger brand evangelism. The study adopted a cross-sectional survey research design, data were collected through administering semi-structured questionnaires to 241 students of one public university in Tanzania. Structural Equation Modelling was used to analyse data due to its strength in testing relationship between variables with multiple measurement items. The findings reveal that, service encounter performance that create unique memorable experience is very useful in triggering brand evangelism. It is recommended that, the best model of HEIs branding should consider students as the central point to HEIs brand. Therefore, HEIs should strive to proselytize students to be brand evangelists by ensuring that each service encounter produce critical incidents that create memorable experience and eventually loveto HEIs brand.
The Effect of Commitment Mediation through the Relationship Betwen Confidence and Performance Supply Chain
Moh Mukhsin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i4.329-340
The purpose of this study is to look for answers to research problems items, namely the effect of trust on supply chain performance through commitment as an intervening variable. This study uses a quantitative method with a questionnaire as a technique of data collection conducted on 70 respondents items, namely Tofu and Tempeh Craftsmen as samples in Banten Province. Data from all three variables was Analyzed using the program Structural Equation Model (SEM)in the Software Smart PLS 2.0. m3 version, The results of this study based on statistical analysis show that the trust has a significant and significant effect on supply chain performance. trust has a positive and significant effect on the commitment and the commitment has a positive and significant effect as an intervening variable on supply chain performance. The results of this study provide very important implications for the role of management to maintain the commitment in the relationship between trust and supply chain performance.
Consumer Loyalty of Shopee’s User in South Sumatera through Experiential Marketing
Nofiawaty Nofiawaty;
Iisnawati Iisnawati;
Achmad Nazaruddin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i4.301-314
The ease of getting information on the internet makes the consumers easy to move to other brands. Experiential Marketing is one of the alternative solutions that can be used by Shopee -as one of the players in the online trading industry in South Sumatera- toincrease their consumer loyalty. Through 5 aspects of experiential marketing namely Sense, Feel, Think, Act, and Relate. Shopee can build lasting relationships with their consumers. This study aims to determine the effect of Experiential Marketing on Consumer Loyalty of Shopee Users in South Sumatera. The population of this study is Shopee users in South Sumatera who have made transactions through Shopee more than once with a total sample of 120 samples. This research will use multiple linear regression analysis with SPSS. The results of the study showed that simultaneous experiential marketing had a significant effect on loyalty of Shopee consumer in South Sumatera. The results also showed, in partially that variable of Think did not significantly influence loyalty of Shopee consumer in South Sumatera.
Macroeconomic Indicators and Stock Market Development on Economic Growth: Empirical Evidence from ASEAN Countries
Budi Setiawan;
Endah Purnamasari;
Muhammad Bahrul Ulum
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i4.271-282
ASEAN region takes benefit from a great financial integration; however, this region has been subjected to external economic shock. This study focused on analyzing the impact of macroeconomic indicators and stock market development on economic growth in ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, The Philippines, and Vietnam) for the period from 2008 to 2018. The panel data was employed to determine how market capitalization, turnover ratio, real interest rate, and inflation have impact on economic growth in ASEAN. This study revealed that all stock market development variables have positive impact on economic growth, but the correlation between real interest rate and inflation was negative. As a result, this study recommends that ASEAN authorities should focus on stock market development as well as control macroeconomic variables prudently to boost economic growth.
Standard Taxation Gaps & Reforms: A Critical Review of Revenue Policies of Kurdistan Region of Iraq
Pankaj Dixit;
Rahim Jafar Mohammad Sharif
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019
Publisher : Faculty of Economics, Universitas Sriwijaya
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DOI: 10.29259/sijdeb.v3i4.341-354
This study is about the Iraq but the core area is focused on its independent province Kurdistan. The Kurdistan is an autonomous province of federal republic of Iraq having separate legislative assembly namely; parliament. Still it is under developed region and financially depend on Iraqi federal budget. Tax policies of the federal Iraq and its region Kurdistan are not well- structured as per international standard. These policies have a huge gap in purview of sound revenue practices. Standard taxation gaps are the gaps between universal tax practices and the traditional existing tax practices, which are affecting the tax revenue and also affecting the sound practices of tax administration. The primary purpose of this article is to find out the gaps in taxation system and its existing administration policies and critically examines the facts of Kurdistan tax policies in the light of universal standard sound practices within the scope of Iraqi constitution and also find out, how can Kurdistan get more revenue by revising its existing tax policies and what are the necessities for filling these existing gaps.