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
<![CDATA[How Does Important Sustainability Reporting for Investment Decision Making? ]]>
<![CDATA[Sumiyati Sumiyati]]>;
<![CDATA[Suhaidar Suhaidar]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v3i4.283-300
<![CDATA[This study was conducted to examine the importance of sustainability reporting for investment decision making by prospective investors using belief-action-outcome (BAO) theory. This study is a rational investor behavior study in deciding the use of their assets by explaining it using Rational Decision Making Model (RDMM) theory. This study used an online quasi-experimental approach. The respondents of this research were prospective individual investors who understand the use of financial statements to make investments. This research was conducted with two tests. First, test the construct of variables. Second, test the subject's behavior with experiments. As for the experiments carried out two steps namely first, the subjects were given a questionnaire without any sustainability reporting. Second, subjects were given a questionnaire with instructions to read sustainability reporting first. The expected outcome is that investors tend to choose to buy shares of companies that also attach sustainability reports compared to companies without sustainability reports. Investors also tend to be rational in making decisions. This result showed the importance of sustainability report in rational decision making.]]>
<![CDATA[Sharia Banks Integration and Diversification in Asian and Middle East Countries ]]>
<![CDATA[Helma Malini]]>;
<![CDATA[Djihan Islahiyah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v3i4.315-328
<![CDATA[The growth of Sharia Banking in Indonesia shows that Sharia banking in Indonesia is not only an international hub for Sharia banking in other regions but also as a place for investors to diversify investment portfolios other than conventional banking. The certainty of Sharia banking in term of stability makes Sharia Banking in Indonesia connected to one another. However, opportunities for portfolio diversification to Sharia banks in this case; Indonesia, Malaysia, India, Qatar, Bahrain and Japan are in questioned on whether there is integration between Sharia banking in those region and whether there is a possibility of Diversification of Sharia banking Portfolios in the region. In this manner the study is analysed on 25 banks’ data across selected countries. In the present study, ROA (Return on Assets) and ROE (Return on Equity) are used as measure of performance of diversification of banks. The number of credits and the amount of credits that Sharia banks let borrowers’ use are employed as control variables. According to the result of the analysis showed Indonesia Sharia banks Integration with another Sharia banks in selected countries are varied based the geographical proximity and bilateral trading relation with selected countries.]]>
<![CDATA[Descriptive Analysis of Financial Literacy: Evidence from Public and Private University Students ]]>
<![CDATA[Budi Setiawan]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i1.73-86
<![CDATA[Financial knowledge plays a pivotal role to survive in modern society. The study measures the financial literacy level of public and private university students in Palembang, Indonesia by distributing an online questionnaire to 608 respondents. The questions of financial literacy refer to the Standard & Poor’s Rating Services, which covered three subjects, namely numeracy and compound interest, inflation, and risk diversification. For this purpose, the level of financial literacy was conducted using descriptive statistics (Eviews). The result shows that there is 12% of the respondents from public universities answered all questions correctly, which is relatively high compared to private university students are at 10%. In addition, more than half of respondents are able to answer the question about numeracy and compound interest correctly, and inflation is 39%. On the other hand, the score is only 27% for the correct answer related to risk diversification. Financial illiteracy consequences are poor financial decisions that can impact their future finance.]]>
<![CDATA[The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases) ]]>
<![CDATA[Douglas Douglas]]>;
<![CDATA[I Gusti Ketut Agung Ulupui]]>;
<![CDATA[Hafifah Nasution]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i1.1-20
<![CDATA[Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX). This research studied secondary data from documents in the forms of annual reports and financial reports of the companies taken from IDX website. After conducting a purposive sampling method, 12 companies were chosen to be the samples with 60 total observations. The data were analyzed by using descriptive statistics and panel data regression using Common Effect Model (CEM) processed by Eviews 10. Earnings persistence as the dependent variable was proxied by the regression coefficient from the regression model of previous year earnings towards the current earnings. The independent variable operating cycle was proxied by the means of accounts receivable turnovers and the means of the inventory turnovers. The cash flow volatility was proxied by the standard deviation of the cash flow operation divided by the total assets. The audit fee was proxied by the natural logarithm of the amount of audit fee. The panel data regression analysis showed that operating cycle has significant influence on earnings persistence. The results explain that companies with shorter operating cycle have high earnings persistence. The results also showed that cash flow volatility and audit fee have no influence on earnings persistence. A short operating cycle can make a company’s earnings persistence higher. The implication of this research is a shorter operating cycle can increase the earnings persistence of a company and can increase the interests of investors towards the company.]]>
<![CDATA[Escalation of Commitment: Supporting Role from Accountants ]]>
<![CDATA[Novriansa, Agil]]>;
<![CDATA[Subeki, Ahmad]]>;
<![CDATA[Aryanto, Aryanto]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior. ]]>
<![CDATA[Brand Ambassador and the Effect to Consumer Decision on Online Marketplace in Indonesia ]]>
<![CDATA[Nofiawaty Nofiawaty]]>;
<![CDATA[Eko Mohammad Fitrianto]]>;
<![CDATA[Iisnawati Iisnawati]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i1.21-30
<![CDATA[This research purpose is to examine the effect of brand ambassador to consumer decision using the VisCAP indicator (Visual, Credibility, Attraction, and Power aspect). Using a descriptive design with a single cross-sectional. The samples were taken from 203 people, who had watched the advertisement and had visited the online market. The object of research is an Indonesian young famous singer, Isyana Sarasvati, who become a brand ambassador of Tokopedia (one of the largest online store in Indonesia). Regarding VisCAP indicators are used to measure the brand ambassador’s performance, Credibility is an important thing that influences purchase intention from the brand ambassador of Tokopedia, while the others are insignificant. Brand Ambassador produces differences in variables that influence purchase intention. The marketplace could use ambassador to influence consumer decisions, but they have to realize that every ambassador has different characters and variables that could influence consumer decisions. This paper offers originality such as Indicators on VisCAP that influence purchase intention on Indonesia people could be different on each of the ambassadors. And this paper proposes a future research ide such as develop new research by using transfer meaning approach that could analyze whether the values possessed by ambassadors can spread to products and accepted by consumers]]>
<![CDATA[The Role of Ethical Environment in Reducing Escalation of Commitment Bias ]]>
<![CDATA[Wahyudi, Tertiarto]]>;
<![CDATA[Yusnaini, Yusnaini]]>;
<![CDATA[Novriansa, Agil]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.]]>
<![CDATA[Determinants of Village Fund Management in Improving Village Development and Economy ]]>
<![CDATA[Mainatul Ilmi]]>;
<![CDATA[Mustofa Mustofa]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i1.31-42
<![CDATA[Village development as a priority of government programs of regional and national development. In 2018, the percentage of poverty in Jember Regency occupies the 2nd position in East Java.The purpose of the study was to examine and analyze the influence of the competency of village companion, the organizational commitment of village apparatus, and the community's response to the management of village funds, and the influence of village fund management on improvementof village development and economy. The research method uses linear regression. The results show that the competency of village companion has no effect on village fund management; the organizational commitment of village apparatus and community response has a positive effect on village fund management; and village fund management has a positive effect on improvement of village development and economy.]]>
<![CDATA[Human Development Index (HDI) in Lampung Province Period 2013-2018 ]]>
<![CDATA[Ambya, Ambya]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i2.%p
<![CDATA[Human development index (HDI) is one of the benchmarks used to see the quality of human life as measured by looking at the level of human life quality of education, health and economy. This study aims to determine the effect of government spending from the education, health and capital expenditure sectors as well as income on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which was obtained from the Directorate General of Fiscal Balance (DGFB Ministry of Finance) and the Central Statistics Agency (CSA) in Lampung province. The results of the analysis show that the government spending in the education sector and capital expenditure have a positive and significant effect on the human development index while the health sector spending as well as income have a negative and significant effect on the human development index. ]]>
<![CDATA[Mobile Game Adoption Model: Integrating Technology Acceptance Model and Game Features ]]>
<![CDATA[Wahyu Rafdinal]]>;
<![CDATA[Agri Qisthi]]>;
<![CDATA[Sharnuke Asrilsyak]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v4i1.43-56
<![CDATA[This study aims to analyze the factors in mobile game adoption that are influenced by game features and technology acceptance models.Partial least square is used to analyze the relationship between game features, perceived ease of use, perceived usefulness, attitude, and intention to play mobile games. This study uses a sample of 408 respondents who have played mobile games in the past month. The results showed that game features are a determinant of intention to play mobile games. Game features also affect players' intentions and attitudes to play mobile games if the game features are easy to play and useful when played. Increasing mobile adoption requires features that are easy to play and useful if played. It will affect the player's attitude and intention to play. Game developers, game designers and game companies must create game features that create a pleasant experience for players.This study bridges the gap in the literature on mobile game adoption by explaining the relationship between game features and technology adoption.]]>
