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SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Published by Universitas Sriwijaya
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
36
Articles
The US-China Trade Competition: An Overview

M, SIBY K

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

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

IGBINOVIA, IKPONMWOSA Michael

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

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

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

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

Devi, Sarada

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

                   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

Setiawan, Heri

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

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

Igamo, Alghifari Mahdi

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

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 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

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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.

Effect of Online Behavioral Advertising Implementation on Attitude toward Ad and Purchase Intention in Indonesian E-Marketplace

Fachryto, Tamas, Achyar, Adrian

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

Internet user increase certainly support e-commerce growth. So some e-commerce companies perform online behavioral advertising (OBA) to get consumers as much as possible. The current study uses retargeted ads as a kind of the latest OBA which most of e-marketplaces in Indonesia implement the ads. Survey in the form of questionnaire from 261 respondents. The respondents were showed by author the example of e-marketplace’s online behavioral advertising picture and video first before answering the questionnaire. It is intended to recall respondents that they have ever seen ads similar to OBA. The result of this study revealed that OBA threatened consumer privacy, so led to cognitive and affective reactance. Perceived ad intrusiveness also had positive effect on perceived threat. OBA led negative attitude toward the ad and finally negative consumer purchase intention toward product which displayed on OBA.

Indonesia Budget Deficit

Olivia, Arien Sandra, Azwardi, Azwardi, Yulianita, Anna

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

This study aims to determine the effect of Revenue and World Oil Prices on Deficit Budget (APBN) in 2007-2016. The data used in this research is secondary data from 2007-2016. Based on these objectives, the method of analysis used is multiple linear regression analysis.The results of this study tax revenues and world oil prices have simultaneouslyaffect toward the budget deficit. When viewed on an individual basis so influential in world oil prices. This is because world oil prices are fluctuating while the budget deficit keeps increasing year-on-year. World oil prices also contribute to the income tax of oil and gas where the current income tax decreased. While there is a significant tax revenue. This condition is caused by the contribution of tax revenue towards state revenues more than 60 percent.

Dynamic Model of Firm Value: Evidence from Indonesian Manufacturing Companies

Thamrin, Kemas Muhammad Husni, Syamsurijal, Syamsurijal, Sulastri, Sulastri, Isnurhadi, Isnurhadi

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 2, June 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

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Abstract

This study aims to determine the factors that affect to firm value. The data used in this study is secondary data obtained from the Indonesia Stock Exchange which includes financial statements. This research sample uses 45 manufacturing companies, the period 2012-2016. The analysis used is a quantitative approach with panel data regression model, with estimation of fixed effect model. The findings of this study indicate that simultaneously the value of firms is influenced by investment decisions, financial decisions, and financial performance. While partially, financing decision has dominant influence from other variables, namely investment decision dan corporate performance. The conclusions of this study indicate that investment decisions and firm performance have a positive relationship to firm value, while financing decisions have a negative effect on firm value. In addition, the lag of firm value shows the long-term impact on the firms value model.