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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 53 Documents
The Effect Of Fiscal Decentralization To Gross Domestic Regional Product Of District / City In South Sumatra Province Syari, Dessy Dian; Syamsurijal, Syamsurijal; Robiani, Bernadette
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (382.654 KB) | DOI: 10.29259/sijdeb.v1i2.181-202

Abstract

This study aims to examine the effect of fiscal decentralization on gross regional domestic product (GRDP) of districts in South Sumatera. The data used in this study are secondary data in the form of GRDP, district expenditure to provincial expenditure ratio, district revenue to district expenditure ratio and balancing fund to district revenue ratio in 15 districts/cities in South Sumatera for 11 years during the period of 2005-2015. Multiple regression analysis on fixed effect model is used in analyzing the data. The result shows that simultaneosly, fiscal decentralisation has significant effect on GRDP of districits/cities in South Sumatera. However, in partial test, the district expenditure to provincial expenditure ratio is positive and insignificant. This is related to the district expenditure allocation that has not any direct impact on the district economy thus, it has yet to give results that can support the economic growth.
Bankruptcy Prediction of Industrial Industry in the UK Nok, Wong Ming
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (632.127 KB) | DOI: 10.29259/sijdeb.v1i1.1-26

Abstract

We make comparison between 6 models including (1) Altman’s (1968) z-score; (2) Model 1: z-score model with adjusted coefficients; (3) Model 2: z-score model with modified variables; (4) Model 3: dynamic logic model; (5) Merton distance to default (DD) model (Bharath & Shumway, 2008) and (6) back-propagation network model (Lippman, 1987). We assess the relative information content of these models regarding their bankruptcy prediction capability. Our tests show that dynamic logic model and DD model both provide significantly more information than the others while DD model has the highest prediction accuracy in the out of sample test. It is also worth noticing that altering coefficients and adjusting variables of the original z-score model could not significantly improve the predictive power of z-score model regarding companies in the industrial industry in the UK.
Analysis of The Effect of Monetary Policy on Government Sharia Securities (SBSN) in Indonesia Juaris, Juaris; Masbar, Raja; Seftarita, Chenny
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (360.833 KB) | DOI: 10.29259/sijdeb.v2i2.109-122

Abstract

Outstanding Government Sharia Securities (SBSN) in Indonesia from the first published on 2008 continued to experience significant growth. Monetary indicators often associated with capital markets are inflation, exchange rate and interest rate (BI Rate) show a fluctuating pattern, these factors can inhibitSBSN growth.This study aims to analyze the effect of monetary policy(inflation, exchange rate and BI Rate) on Government Sharia Securities (SBSN) and the contribution of Government Sharia Securities (SBSN) tothe state budget(APBN). Using monthly time series data from January 2010 until July 2016 and Autoregressive Distributed Lag (ARDL), the estimation results conclude that there is a co-integration in the models studied. While the estimation result of ARDL shows in the long term, exchange rate significantly has an effect on SBSN. While inflation and BI Rate have no significant effect on SBSN either in the short or long term. This study also shows the positive contribution of SBSN as deficit financing and development project. Therefore, the government must optimize the state sukuk by increasing the issuance of state sukuk in the structure of the state budget and supported by the control of inflation and exchange rate. For investors can take advantage of the state sukuk to invest, this is consistent with the insignificant effect of interest rate so that the investment is safe with sharia principles.
The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality Nahar, Aida; Subadriyah, Subadriyah; Sofwan, Ali
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (208.907 KB) | DOI: 10.29259/sijdeb.v1i4.387-404

Abstract

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government s financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.
Pattern of Demand For Money Berlian, Ahmad; Liliana, Liliana; Djambak, Syaipan; Andaiyani, Sri; Ishak, Zulkarnain; Saleh, Muhammad Syrod; Rostartina, Eka; Adnan, Nazeli; Bahri, Fachrizal
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol.1 No. 3, September 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (160.238 KB) | DOI: 10.29259/sijdeb.v1i3.267-276

Abstract

In the activity of the modern economy, the availability of money as a means of transaction is very important, because with the money as a means to pay consumers can easily to get the basic material needs are required, the manufacturer can provide the raw materials of labor for production, and distributors can obtain a variety of merchandise to be delivered at the end consumer. The pattern of use of money is influenced by the attitude of the public in the transaction. Researchers assume, that there are differences among communities, either by group differences in income, educational differences, ethnic differences, differences in profession, and perhaps even religious differences embraced. So as to provide information to the monetary authorities, to enrich the theory of demand for money based economic agents in Indonesia, and for the application of the theory of demand for money, the researchers felt the need to study patterns of use of money. Qualitative research, in addition to knowing whether the variables that affect the demand for money as the above theory is still relevant for economic actors in Indonesia at this time, or even are new variables, as well as the motive of money demand.Keywords: Demand for money, Keynes Theory, qualitative method 
Factors Affecting Poverty Level In South Sumatra, Indonesia Franata, Jhony; Marwa, Taufiq; Yusuf, Muhammad Komri
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (440.041 KB) | DOI: 10.29259/sijdeb.v1i1.119-132

Abstract

The study aims to find out the direct and indirect effect of education, health, government investment and private investment on productivity as well as the poverty level in South Sumatera. The study used secondary data of 2004-2005 published by the Central Bureau of Statistics (BPS), Directorate General of Fiscal Balance (DJPK) and other institutions. It used Path Analysis. The Result of the study show that (1) education, health, and government investment did not directly influence the productivity in South Sumatra, while the private investment directly and positively influenced the productivity in South Sumatra, (2) education, government investment, and private investment did not directly influence the poverty level in South Sumatra, while the health and productivity directly and significantly but negatively influenced the poverty level in South Sumatra, (3) education, health, and government investment indirectly did not influence the poverty level through the productivity in South Sumatra, while the private investment indirectly have significant and negative impact on poverty level through productivity in South Sumatera. 
The Implementation of Special Allocation Fund Policy for Rural Transportation Sector Hanim, Wasifah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (335.88 KB) | DOI: 10.29259/sijdeb.v2i1.%p

Abstract

The implementation of regional autonomy that has been rolled out since 1999 attempts to reduce inequality between regions through balancing funds, including through Special Allocation Fund (SAF). Several fund allocations sourced from SAF have been rolled out by the government such as SAF for rural transportation. SAF for rural transportation is a type of SAF that aims to ensure the adequate mobility of society and the distribution of goods/services through the provision of regional transportation facilities in the growth centers of areas that have potential base sector. Using secondary data, this paper attempts to analyze the distribution of SAF for rural transportation in disadvantaged areas, border areas, and outlying islands. based on the results of the analysis shows that the allocation side of SAF recipient regions, it indicates that the priority of infrastructure development originating from SAF for Rural Transportation is for lagging districts/cities, border areas, and outer islands.
Disclosing A Side Of Internal Submission Control And Payment Of Claims: Study Of Ethnomethodology On The BPJS In Yogyakarta Ramadhani, Mega Harum; Auliyah, Robiatul; Asyari, Muhammad Asim
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (207.24 KB) | DOI: 10.29259/sijdeb.v1i4.341-356

Abstract

The purpose of the research is conducted to know the implementation of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. As well as knowing the process of submission and payment of claims. This type of research is qualitative research using ethnomethodology approach. Researchers use ethnomethodology method as the basis to expose the daily activities of the process of submission and payment of claims. Technique of Data collection through interviews with relevant informants and make direct observation to the object of research. The results of this research are to answer the problem and the purpose of this research, that BPJS Kesehatan has implemented internal control with maximum. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some "problems" that occur also in the realm of BPJS kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Thus the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.
The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality Kuntari, Yeni; Chariri, Anis; Nurdhiana, Nurdhiana
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (244.606 KB) | DOI: 10.29259/sijdeb.v1i2.203-218

Abstract

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.
Behaviour of Follower Investor in the Formation of Stock’s Price on Market Crash Budiasih, I Gusti Ayu Nyoman; Untari, Made Dewi Ayu; Suardikha, I Made Sadha; Suryanawa, I Ketut
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Original Source | Check in Google Scholar | Full PDF (217.56 KB) | DOI: 10.29259/sijdeb.v1i1.27-50

Abstract

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock’s prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock’s closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor’s behavior. The analysis showed that there were indications follower investor’s behavior in the stock’s price formation and proved that behavior of follower investor is an irrational behavior.