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Hera Febria Mavilinda, Akhmad Nazaruddin, Nofiawaty Nofiawaty, Lina Dameria Siregar
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 17-28; doi:10.29259/jscs.v2i1.29

Abstract:
Saat ini dunia sedang menghadapi situasi pandemi akibat adanya wabah Corona Virus Disease2019 (COVID-19) yang berdampak mendalam terhadap berbagai sektor ekonomi terutama pada Usaha Mikro, Kecil dan Menengah (UMKM). Dalam survey yang dilakukan oleh MicroMentor terhadap 250 UMKM, tercatat bahwa 67% pendapatan UMKM menurun. Dampak Pandemi COVID-19 juga turut dirasakan oleh pelaku UMKM di Kota Palembang. Data pemerintah kota Palembang mencatat bahwa ada sekitar 35 ribu UMKM yang mengalami penurunan Omzet sejak pandemi COVID-19. Memasuki era New Normalterjadi perubahan perilaku konsumen dimana hampir sebagian besar kegiatannya menggunakan pemanfaatan teknologi. Hal ini menjadi tantangan bisnis kedepan sekaligus peluang besar bagi para pelaku UMKM khususnya di Kota Palembang untuk meningkatkan kembali penjualan produk yang mengalami penuranan cukup tajam selama masa pandemi COVID-19 melalui optimalisasi strategi pemasaran digital. UMKM harus memiliki daya saing yang unggul agar dapat mempertahankan bisnisnya. Salah satu cara yang dapat dilakukan untuk menjadi UMKM Unggul di era new normalini adalah dengan pemanfaatan dan pengoptimalisasian strategi pemasaran berbasis digital. Strategi pemasaran digital dapat berpengaruh hingga 78% terhadap keunggulan bersaing pelaku UMKM dalam pemasaran produk. Namun demikian, permasalahan yang terjadi saat ini adalah tidak semua pelaku UMKM di Kota Palembang yang dapat menggunakan pemasaran digital secara optimal, bahkan masih banyak pelaku UMKM yang belum memanfaatkan teknologi digital dalam menjalankan usahanya. Sehingga dengan pelatihan strategi pemasaran digital di era new normal bagi para pelaku UMKM di Kota Palembang diharapkan dapat membantu pelaku UMKM dalam memahami dan menerapkan serta mengoptimalisasikan strategi pemasaran digital untuk menjadi “UMKM Unggul”.
Muhammad Syahri Ramadhan, Yunial Laili Mutiari, Muhammad Zainul Arifin, Irsan Irsan, Meria Utama
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 29-38; doi:10.29259/jscs.v2i1.30

Abstract:
Perundungan atau biasa dikenal oleh masyarakat umum yaitu bullying, merupakan fenomena yang masih dianggap biasa bahkan dianggap suatu tindakan yang dapat menghibur bagi pelaku maupun korban atas tindakan perundungan tersebut. Hal inilah yang melatarbelakangi tim penyuluhan hukum Fakultas Hukum Universitas Sriwijaya mengadakan kegiatan penyuluhan hukum tentang Perundungan dalam Kalangan Remaja Di SMK Bina Latih Karya Bandar Lampung, Provinsi Lampung pada Sabtu, 24 Oktober 2020, Pukul 10.00 WIB sampai dengan Pukul 12.00 WIB dan dilakukan via daring (memanfaatkan aplikasi Zoom Meeting). Tujuan dari kegiatan penyuluhan hukum ini ialah memberikan pemahaman kepada siswa – siswi SMK Bina Latih Karya bahwa tindakan perundungan tidak hanya menyangkut ke permasalahan sosial tetapi juga berdampak kepada permasalahan hukum. Adapun manfaat dari kegiatan ini ialah dapat memberikan manfaat praktis dan manfaat sosial. Perundungan atau biasa dikenal oleh masyarakat umum yaitu bullying, tidak boleh lagi dianggap tindakan yang dapat menghibur bagi pelaku maupun korban maupun dianggap tradisi yang biasa saja. Para siswa – siswi juga memahami apa maksud dari aturan di dalam Undang - Undang Nomor 23 Tahun 2002 tentang perlindungan Anak dan Undang-Undang Republik Indonesia Nomor 35 Tahun 2014 Tentang Perubahan Atas Undang-Undang Nomor 23 Tahun 2002 Tentang Perlindungan Anak, setelah penyuluh menyampaikannya dengan cara memberi contoh sederhana tindakan perundungan yang biasa mereka terima.
Iisnawati Iisnawati, Aslamia Rosa, Dessy Yunita
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 53-58; doi:10.29259/jscs.v2i1.39

Abstract:
Pandemik Covid-19 yang tengah dihadapi oleh Indonesia saat ini telah memaksa usaha kecil atau mikro yang dulunya belum menggunakan platform digital, kini terpaksa menggunakannya. Kurangnya pengetahuan pelaku usaha kecil atau mikro ini pada platform digital dan persaingan yang menjadi ketat di online karena telah menjadi platform yang paling banyak digunakan pada masa pandemik membuat pelaku usaha kecil atau mikro ini perlu didampingi dalam hal pengelolaan dan teknis penggunaan usaha dengan platform digital. Tujuan dari pendampingan berupa pelatihan ini adalah agar pengetahuan pelaku usaha online terutama usaha kecil mengenai strategi penetapan harga digital (e-price) serta sistem pembayaran e-wallet semakin bertambah dan dapat meningkatkan penjualan hasil usahanya sehingga mampu bersaing dengan industri sejenis lainnya. Tahapan pelatihan dimulai dari pengenalan strategi penerapan harga digital dan kemudian praktek penggunaan aplikasi pembayaran e-wallet. Selanjutnya dilakukan diskusi mengenai materi terkait. Hasil dari pelatihan ini dapat membantu usaha kecil atau mikro meningkatkan penjualan dan mampu bersaing di era digital.
Yuliansyah M. Diah, Lina Dameria Siregar, Nyimas Dewi Murnila Saputri
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 67-76; doi:10.29259/jscs.v2i1.32

Abstract:
Pasca ditetapkannya sebagai pandemi, Covid-19 memaksa kita untuk merubah pola hidup dan bekerja yang sebelumnya. Data survei LIPI menunjukkan bahwa selama pandemi, 94,69% UMKM mengaku sudah mengalami dampak negatif Covid-19 terhadap bisnisnya dan 75% diantaranya mengalami penurunan penjualan yang signifikan. Penyuluhan strategi mengelola sumber daya manusia unggul dalam tatanan normal baru bagi pelaku UMKM di kota Palembang memiliki tujuan khusus yaitu diharapkan peserta kegiatan pengabdian pada masyarakat ini mampu beradaptasi dengan tantangan normal baru (new normal) sehingga dapat mempertahankan eksistensi bisnis UMKMnya dan meningkatkan produktivitas usahanya. Metode pelaksanaan dilakukan dengan menggunakan pembagian materi, ceramah, dan diskusi/tanya jawab dengan khalayak sasaran yang dipilih adalah pelaku UMKM di kota Palembang.
Deassy Apriani, Bernadette Robiani, Anna Yulianita
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 1-6; doi:10.29259/jscs.v2i1.23

Abstract:
Kegiatan pengabdian ini dilakukan di Desa Kerinjing Kecamatan Tanjung Raja Kabupaten Ogan Ilir yang membahas tentang investasi. Investasi merupakan salah satu cara terbaik untuk melipat gandakan tabungan kita. Untuk berinvestasi banyak cara dan macam-macam investasi yang diinginkan. Masyarakat sekarang ini banyak menginginkan investasi yang cepat dan menguntungkan dengan resiko yang minimal. Hal ini lah yang dimanfaatkan oleh sebagian orang dan biasanya berakhir dengan kerugian karena investasi yang ditawarkan merupakan investasi fiktif atau investasi bodong. Kita harus lebih cermat dan teliti dalam memilih investasi, mengingat bahwa banyak sekali penipuan investasi bodong maupun dengan motif arisan berantai dengan bantuan teknologi.
Efva Octavina Donata Gozali, Yusnaini Yusnaini, Ruth Samantha Hamzah, Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 7-16; doi:10.29259/jscs.v2i1.26

Abstract:
Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit.
Achmad Soediro, Media Kusumawardani, Muhammad Farhan, Fardinant Adhitama, Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 39-46; doi:10.29259/jscs.v2i1.34

Abstract:
Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
Yusnaini Yusnaini, Burhanudin Burhanudin, Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 77-84; doi:10.29259/jscs.v2i1.35

Abstract:
This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.
Defia Riski Anggarini, Dhiona Ayu Nani, Wendy Aprianto
Sricommerce: Journal of Sriwijaya Community Services, Volume 2, pp 59-66; doi:10.29259/jscs.v2i1.59

Abstract:
Abstrak: Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk menumbuhkan kemandirian GAPOKTAN dalam penjualan hasil panen dengan memberikan pemahaman tentang institusi kelembagaan sehingga memudahkan para anggota Gapoktan dalam membuat proposal pendampingan yang dapat diajukan pada instansi-instansi terkait, memberikan pemahaman dalam pengelolaan keuangan melalui pelatihan pembukuan, serta memberikan pemahaman tentang Online Marketing melalui pelatihan penjualan secara online pada platform marketing digital yaitu Shopee, Tokopedia, Bukalapak, dan Blibli. Hasil PKM ini ditunjukkan dengan pengetahuan dan pemahaman para anggota GAPOKTAN tentang penyusunan proposal sudah mulai bertambah semenjak mengikuti pelatihan, antusiasme ditunjukkan melalui keaktifan mereka saat mengikuti pelatihan, pengetahuan masyarakat mengenai pengelolaan keuangan melalui pencatatan keuangan ketika panen sudah meningkat, serta pengetahuan masyarakat mengenai penjualan secara online melalui platform digital sudah meningkat.Kata Kunci: Pengabdian Kepada Masyarakat, GAPOKTAN, Institusi Kelembagaan, Pengelolaan Keuangan, Online Marketing.
Bintang Lazuardi Benteng Buana Muslim, Abdul Moin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 63-90; doi:10.29259/sijdeb.v1i1.63-90

Abstract:
This study aims to determine how the effect of ownership structure on debt policy with financial constraints as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The partial results of foreign, managerial, institutional, and family ownership do not affect the debt to equity ratio (DER). Financial constraints can moderate institutional ownership against the DERbut cannot moderate foreign, managerial and family ownership to theDER. The partial results of foreign, managerial, institutional, and family ownership do not affect the debt to asset ratio (DAR). Financial constraints can moderate managerial and institutional ownership of theDAR but cannot moderate foreign and family ownership of theDAR. Meanwhile, foreign ownership, managerial, institutional, family, and financial constraints simultaneously influence debt policy.
Fida Muthia, Reza Ghasarma, Sri Andaiyani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 41-50; doi:10.29259/sijdeb.v1i1.41-50

Abstract:
This study tries to prove whether there is an influence between the level of financial literacy, gender and age of a person on his ability to do retirement planning. This study uses a survey method by distributing questionnaires online. The sample of this research is workers who have not retired or workers who are still working even though they have retired. The sampling technique was purposive sampling with judgment, where the criteria used were workers with an age range of 23-65 years. Data analysis used in this study is ordinal regression. The results of this study found that gender and age had an influence on the ability to plan for retirement, but the level of financial literacy was not found to have an influence on the ability to do retirement planning.
Ida Subaida, Triska Dewi Pramitasari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 51-62; doi:10.29259/sijdeb.v1i1.51-62

Abstract:
Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR) on consumer goods companies listed on the Indonesian Stock Exchange in 2018. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.
Lukita Tripermata, Syamsurijal Ak Syamsurijal Ak, Tertiarto Wahyudi, Luk Luk Fuaddah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 91-110; doi:10.29259/sijdeb.v1i1.91-110

Abstract:
This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention.
Hassan Abdul, Umaru Mustapha Zubairu, Bilkisu Abubakar
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 1-16; doi:10.29259/sijdeb.v1i1.1-16

Abstract:
This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.
Benedict Valentine Arulanandam, Yan Ran Lee
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 1, pp 17-40; doi:10.29259/sijdeb.v1i1.17-40

Abstract:
The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study is also conducted to examine the organisational characteristics that foster the IR initiative. Most of the Malaysian PLCs are complied with ISO 26000 standards and GRI G4 guidelines. The compliance of these both standards and guidelines are contributing to the adoption of IR as there are all inter-related. A comparison has been made among ISO 26000, GRI G4 and IR framework to develop a common ground for the non-financial reporting frameworks and guidelines. This study is qualitative and descriptive in nature. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.
Jelin Maulidiavitasari, Merlyana Dwinda Yanthi
AKUNTABILITAS, Volume 15, pp 1-18; doi:10.29259/ja.v15i1.11849

Abstract:
This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure.
Yaumil Khoiriyah, Refysha Syafilia Wirawan
AKUNTABILITAS, Volume 15, pp 103-128; doi:10.29259/ja.v15i1.12477

Abstract:
The purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility
Vera Apri Dina Safitri, Dhiona Ayu Nani
AKUNTABILITAS, Volume 15, pp 73-88; doi:10.29259/ja.v15i1.12526

Abstract:
This study examined the relationship between good corporate governance (GCG) and eco-efficiency on firm performance and firm value. Good corporate governance were proxied by GCG score, board meeting, and board independent. Eco-efficiency was proxied by the ownership of the environmental management certificate ISO 14001. Firm value was proxied by Tobins’Q value owned the company. Firm’s financial performance was proxied by Return on Assets (ROA) value. This research was motivated by an empirical gap, which there are companies that have corporate governance issues but still have a positive response by the market as indicated by an increasing share price. In addition, there are still differences results from previous studies. The results of this study indicate that eco-efficiency which proxied by the ownership of an ISO 14001 environmental management certificate has a positive and significant relationship with firm’s financial performance (ROA), where ROA has a positive and significant relationship to firm value. However, eco-efficiency does not have a direct relationship with firm value. Meanwhile, good corporate governance has no relationship with firm’s financial performance and firm value.
Muhammad Hidayat, Patmawati Patmawati, Dwirini Dwirini, Muhammad Ichsan Siregar
AKUNTABILITAS, Volume 15, pp 129-136; doi:10.29259/ja.v15i1.11926

Abstract:
The development of high information technology has an impact on the learning process carried out by lecturers in the classroom. The impact of this technology is the creation of lecture material in a visual form both in the form of pictures and videos that are able to provide an overview of the field of science being studied so that students become more interested in the field of science they are learning. This Research is Experimental Research where the accounting student get pre-test and post-test after they get visual learning method. The population in this study is all accounting student at the University at Palembang City. Samples were taken using a purposive random sampling technique. Data was collected using a test result annd questionnaire. Data were analyzed by Paired Sample T-Test. the results of the study showed that there were differences between the learning outcomes of conventional methods and learning using visual learning methods
Nur Khamisah, Anisa Listya, Nyimas Dewi Murnila Saputri
AKUNTABILITAS, Volume 15, pp 19-34; doi:10.29259/ja.v15i1.13058

Abstract:
This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.
Ruth Samantha Hamzah, Efva Octavina Donata Gozali, Nur Khamisah
AKUNTABILITAS, Volume 15, pp 89-102; doi:10.29259/ja.v15i1.13078

Abstract:
The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.
Esti Pasaribu, Septriani Septriani, Bernadin Bernadin, Ratu Eva Febriani
AKUNTABILITAS, Volume 15, pp 137-154; doi:10.29259/ja.v15i1.12054

Abstract:
This study aims to analyze the financial performance of the Bengkulu City government with a degree of fiscal decentralization approach and to determine the effect of the PAD component on the Bengkulu City Government Financial Performance. The data used in this study is secondary data in the form of time series data and processed by multiple linear regression analysis tools (multiple regression). The empirical results of this study indicate that based on the calculation of the degree of fiscal decentralization ratio, the financial capacity of Bengkulu City is still at a very low capability level which is founded a very large difference between government spending and regional opinion. So it appears that Bengkulu Government still relies on assistance from the Central Government and is not yet independent. This can be an underline for local government to improve their ability being more independent and capable.
Bramastio Wahyudi, Merlyana Dwinda Yanthi
AKUNTABILITAS, Volume 15, pp 55-72; doi:10.29259/ja.v15i1.11850

Abstract:
Penelitian ini di lakukan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kompatibilitas terhadap sikap dan minat menggunakan aplikasi mobile payment. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuisioner secara daring. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling-Partial Least Square. Penelitian di lakukan terhadap 183 responden yang memenuhi kriteria. Hasil penelitian ini adalah persepsi kegunaan, persepsi kemudahan, dan kompatibilitas berpengaruh signifikan positif terhadap sikap penggunaan aplikasi mobile payment. Sikap penggunaan mobile payment juga berpengaruh signifikan positif terhadap minat penggunaan mobile payment. Penelitian ini di harapkan bagi penelitian selanjutnya agar memperluas cakupan responden dan menambahkan unsur budaya dalam variabel penelitian.
Febri Dwi Riyadi, Etik Kresnawati
AKUNTABILITAS, Volume 15, pp 35-54; doi:10.29259/ja.v15i1.13583

Abstract:
Transfer price is a transaction for determining the selling price of a service, intangible assets, and goods to parties who have a special relationship which opens up opportunities for abuse of power by management and controlling shareholders. This study aims to examine the effect of tunneling incentives and tax minimization, which are thought to motivate management in deciding transfer prices. With the purposive sampling method, a total of 58 non-BUMN manufacturing companies listed on the Indonesia Stock Exchange were obtained in 2018. The test results with multivariate regression showed that tunneling incentives had no effect on transfer pricing. However, tax minimization by management has a negative effect on transfer pricing. This results indicate that the determination of transfer prices is more motivated by management's expectations in order to minimize taxes in the next period.
Oziengbe Scott Aigheyisi, Presley Kehinde Osemwengie
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 253-264; doi:10.29259/sijdeb.v4i4.253-264

Abstract:
The paper examines the effect of agricultural productivity and other macroeconomic variables on consumption inequality in Nigeria. The ARDL approach to cointegration and error correction modeling was employed for the analysis. The study found that agricultural productivity and domestic investment reduce consumption inequality in the long run. FDI was also found to be associated with reduction in consumption inequality in the short run, but its long run effect was not statistically significant. Based on the evidence, the study recommends as measure to reduce consumption inequality in the country, increased investment in the agriculture sector to enhance its productivity, and improvement in the investment environment through infrastructural development, including energy, road, telecommunication infrastructure, favourable, tax policies, enhanced national security, etc. to encourage domestic investment and enhance the attractiveness of the economy to FDI.
Wahyu Rafdinal, Iwan Mulyawan, Cahaya Juniarti, Sharnuke Asrilsyak
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 279-288; doi:10.29259/sijdeb.v4i4.279-288

Abstract:
This study aims to analyze the students' decision in choosing a vocational college which is influenced by the marketing mix strategy of vocational colleges and image. The sampling technique was purposive sampling, with a total of 210 respondents. The analysis technique used was SEM PLS. Results showed that the marketing mix strategy of the vocational colleges could influence the decision to choose a vocational college through the image of vocational college. The image directly influences the decision to choosing a vocational college. Education services, education costs, promotions, locations, quality of lecturers and staff, processes, and campus environments support in creating the image and decisions to choose a vocational college.
Mutiara Lusiana Annisa, Ruth Samantha Hamzah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 315-324; doi:10.29259/sijdeb.v4i4.315-324

Abstract:
This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.
Chuol Jock Ruey, Ganfure Tarekegn Kistana, Eshetu Yadecha
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 265-278; doi:10.29259/sijdeb.v4i4.265-278

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The aim of this paper was to assess the agricultural investment financing challenges in Gambella city administration and Itang special Woreda, Ethiopia. To achieve the objectives, data were collected from both primary using questionnaires and secondary sources from annual reports, manuals, and performance reports. Explanatory research design was used and the 215 sample were selected using stratified random sampling technique from workers of DBE, investment agency and investors of Gambella region. The data were analyzed using SPSS version 20 to run both descriptive and multiple liner regression result. Accordingly, the major challenging factors are the low investment return, farm risk, security issues, lending procedures, farm size, distant of investor’s farm from lender, poor infrastructure, lack of technical capacity, farm age and budget failure with their respective proportion. The correlation matrix result showed that there is no multicollinearity problem existing among explanatory variables. Regression also revealed that all the explanatory variables with exception of budget failure and lending procedures have significant challenging effects on financing agricultural investment. Finally, the research recommended that diversified sources of finance for agricultural investment should be established, training programs on performance issues, irrigation in response to drought, agricultural technical capacity, and infrastructure facilities are needed, stable security and return of loan amount must be seriously dealt with, and measures like strong monitoring and evaluation need to be put into practice.
Halimatussakdiah Halimatussakdiah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 299-314; doi:10.29259/sijdeb.v4i4.299-314

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The purpose of this study is to classify costs that an be included in the calculation of production using target costing precisely and determine the pricing strategy and the price that should be set by PT XYZ. The method used is qualitative research. This study concludes that the use of pricing strategies implemented by PT XYZ is inefficient, because in determining product prices, PT XYZ didn’t use target costing calculations, so the company doesn’t know how much costs must be spent to produce or run their services. By using target costing and target pricing, the company can make cost adjustments in order to remain competitive in the market. Furthermore, in determining the price, the company must decipher costs are incurred to run a service. The use of the most appropriate pricing strategy in determining new advertising prices in the industry is to use cost-based pricing. But if the company has already prices set, then it’s best for company to use customer’s value based pricing.
Nur Khamisah, Anisa Listya, Ruth Samantha Hamzah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 289-298; doi:10.29259/sijdeb.v4i4.289-298

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The purpose of the privatization strategy is to improve the performance of Stated Owned Enterprises (SOEs) that are considered to have a poor performance that is not better than the private companies. The data is collected from the company's annual report and from the Osiris Database. This research uses purposive sampling method and doing multiple linear regression test analysis to test the research hypothesis. The final sample of this study consisted of 454 years of company observation. This study finds that privatized SOEs have better levels of market performance than private companies. Regression test results show the coefficient of market performance of SOEs is positive and significant at the level 1%. These results indirectly indicate that the privatization strategy through IPO conducted by the government against several SOEs has been effective in improving the performance of SOEs.
Rani Salamah Marinda, Imam Asngari, Mukhlis Mukhlis
Jurnal Ekonomi Pembangunan, Volume 18, pp 85-94; doi:10.29259/jep.v18i2.10355

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This study investigates the influence of total assets, total financing, and third-party funds on the revenue of Islamic banking in Indonesia. Data used are secondary data during the period 2005-2018 sourced from the Financial Services Authority (OJK). The study analysis used a quantitative approach by applying the multiple regression model estimated by OLS. The findings of the study indicated that total assets and third-party funds has a positive and significant effect, while the financing has a negative and significant effect on Islamic banking revenue in Indonesia during the analysis period
Imade Yoga Prasada, Tri Fatma Mala Yulhar, Tia Alfina Rosa
Jurnal Ekonomi Pembangunan, Volume 18, pp 95-104; doi:10.29259/jep.v18i2.11664

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Poverty is currently a major problem that must be resolved in various regions in Indonesia, including areas in Java. Java Island is the island with the highest number of poor people compared to other islands in Indonesia. The aim of this study was to determine the determinants of poverty levels in Java and formulate policy recommendations that can be implied to overcome poverty. Research variables have used secondary data from six provinces in Java sourced from the Central Statistics Agency, namely poverty level data, Human Development Index (HDI), inflation rate data, open unemployment rate data, and Regional Minimum Wage data (UMR). The data was compiled into panel data and analyzed using OLS Model. The analysis showed that the determinants of poverty levels in Java were inflation rates, Human Development Index, Regional Minimum Wages, and open unemployment rates, so that all determinants need to be considered properly to formulate policy recommendations that able to overcome poverty in Java.
Izzun Nafiah
Jurnal Ekonomi Pembangunan, Volume 18, pp 105-118; doi:10.29259/jep.v18i2.11929

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Government policies that are directly related to the relationship between workers and companies are determining minimum wages. The effect of this minimum wage becomes more varied for developing countries with large populations such as Indonesia. Young workers have sensitive effect to fluctuation of the minimum wage policy, whereas the percentage of Indonesia young workers is more than 20 percent of the total workforce in 2015-2019. Therefore, the aim of this research is to analyze the effect of minimum wage policies on the status of young workers in Indonesia using quantitative data from the National Labour Force Survey (Sakernas) 2015-2019 with the multinomial logit analysis method. The results of this study are an increase in the minimum wage decreases the probability of young workers to have status as paid workers in the covered sector. In urban areas, an increase in the minimum wage increases the probability of young male workers being unemployed and decreases the probability being self-employed. On the other hand, an increase in the minimum wage causes female urban workers reducing the probability of being unemployed and increasing the probability of them being self-employed. Therefore, the minimum wage policy must be balanced with strengthen the education and training and also consider policies that increase youth labor market opportunities but do not increase employer costs for young workers. On the other hand, the government must be continuous to improve policies that support the progress of informal sector, for example in terms of providing capital, reducing loan interest rates, etc.
Ferry Maurist Sitorus, Padang Wicaksono
Jurnal Ekonomi Pembangunan, Volume 18, pp 163-176; doi:10.29259/jep.v18i2.12788

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The mismatch between educational and occupational qualifications is an issue that still frequently occurs in the Indonesian job market. This study aims to sudy the probability of educational mismatch in workers and how it was related to the wages received. The data used in this study was gained from the National Labor Force Survey (Sakernas) August 2019. The unit of analysis used are workers that have status as labor/employee/employees who are 15 years old and above. Contingency coefficient analysis was used to investigate the correlation between mismatch and workers’ wages, and multinomial logistic regression analysis was used to investigate the determinants of educational mismatch. The results showed that educational mismatch in the Indonesian labor market was still quite high, in which from a total sample of 178.085 workers / laborers, 25,79% were overeduaction and 17,98% were undereducation. The results of the contingency coefficient showed that there was a correlation between educational mismatch status and workers' wages. Then based on the result of the multinomial logistic regression test, it was found that workers with overeducation status had a greater chance of those who had a longer length of schooling, who were male and urban, while workers with undereducation status had a greater chance of those with shorter school years, who were female and live in rural areas.
Mimi Hardini, Wasiaturrahma Wasiaturrahma
Jurnal Ekonomi Pembangunan, Volume 18, pp 147-162; doi:10.29259/jep.v18i2.12753

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The Easterlin Paradox triggers the use of happiness as a measure of Wellbeing. The welfare can be measured by monetary measurement and comprehensive to subjective measurement, one of which is social capital. This study shows the influence of social capital on the level of individual happiness in Indonesia. The study uses the 2007 and 2014 Indonesia Family Life Survey (IFLS) data. Using the Logit Regression Panel, the results show a positive influence on social capital, which contains trust, social networks, and sanctions and norms on several dimensions on the level of individual happiness. We also found that individual happiness levels are based on age, marital status, income level, education level, health status. Therefore, we need programs that prioritize community participation to increase informal social interaction and the need for effective programs to accelerate community income.
Sri Andaiyani, Ariodillah Hidayat, Fida Muthia, Nona Widharosa, Mardalena Mardalena
Jurnal Ekonomi Pembangunan, Volume 18, pp 119-128; doi:10.29259/jep.v18i2.12346

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The objective of this study is to test the trilemma and the quadrilemma monetary policy using Indonesia data with covering years 1983 – 2017. The research suggest that the monetary independence and capital account openness might have been more passionately pursued by Bank Indonesia for testing the trilemma; while testing of the quadrilemma, the concentration seems to have shifted to take a middle position within each policy objectives. In this study, the full sample period is split in three subsamples: 1983-2017, 1983 – 1999 and 2000 – 2017. The methodology used in this research is ordinary least square. Our findings show that the policy might have shifted from exchange rate stability, capital account openness and foreign reserves in the first subsample to other four policy objectives in the second subsample. It indicates that foreign reserve plays as fourth objective leading the central bank to achieve at the same time the three “impossible” goals. Therefore, taking into account foreign reserve as a monetary policy objective is deserved. Adequacy of reserves could higher our capacity to prevent or mitigate external shocks.
Intan Dana Lestari, Nury Effendi, Anhar Fauzan Priyono
Jurnal Ekonomi Pembangunan, Volume 18, pp 177-189; doi:10.29259/jep.v18i2.12565

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Environmental degradation is one of the major problems in the world recently and one of the United Nations’ (UN) sustainable development goals (SDGs). Emerging markets countries that have become major players in the global economy and the main source of world economic growth have great potential to contribute the environmental degradation due to increased economic activities. This paper investigates the impact of financial development and economic growth on environmental degradation in Asian emerging markets. A panel environmental degradation model using financial development from banking sector and capital market sector, economic growth, Foreign Direct Investment (FDI), and urbanization variables that are major determinants of CO2 emission as a proxy of environmental degradation. The periods considered were 1980 – 2018 for banking model, and 1996 – 2018 for financial sector model (banking sector and capital market sector). A panel data approach applied such as cross-section dependence, panel unit root, panel cointegration, Fully Modified OLS (FMOLS) and Dynamic Ordinary Least Square (DOLS). The empirical finding revealed that in Asian emerging markets there is positively long-term relationship between financial development from banking model with environmental degradation. Nevertheless, we do not find any long-term relationship between financial development from financial sector model with environmental degradation. Moreover, the quadratic negative signed for economic growth showed the existence of Environmental Kuznets Curve (EKC).
Andi Kustanto
Jurnal Ekonomi Pembangunan, Volume 18, pp 129-146; doi:10.29259/jep.v18i2.12553

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The threat of TB continues to occur in the world. In 2018, 10 million people suffered from TB, and 1.5 million people die from this infectious disease. Referring to target 3 of Sustainable Development Goals (SDGs) goals 03 regarding good health and well-being, by 2030, end the epidemic of AIDS, TB, malaria, and neglected tropical diseases and combat hepatitis, water-borne diseases, and other communicable diseases. Based on data from the WHO, Indonesia ranks 3rd for TB cases globally. The estimated population suffering from TB is 845,000 cases; only 68 percent of cases were found and treated in 2018. The high number of TB cases in Indonesia could threaten the golden generation's opportunity in the next 2025 demographic bonus, where the number of productive age population is higher than the population non-productive age. This study found that population factors such as population, population density, and the number of poor people had a positive and significant effect on TB cases. In contrast, the GRDP per capita, the number of health workers, and literacy rates negatively affected the TB cases.Furthermore,environmental factors from the availability of proper sanitation and toilet facilities show a negative but insignificant effect on TB cases.
Riski Hernando
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA, Volume 18, pp 113-120; doi:10.29259/jmbs.v18i2.11670

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Tujuan Penelitian – Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan struktur inisiasi, objektif diagnostik dan objektif interaktif terhadap kejelasan tujuan dalam perusahaan.Desain Metodologi – Populasi dalam penelitian ini merupakan karyawan perusahaan yang bergerak di sektor jasa, manufaktur dan dagang dengan lokasi Jakarta, Bogor, Depok dan Tanggerang. Sampel penelitian ini menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Pengumpulan data menggunakan kuesioner dengan teknik hand delivery systems dan dianalisis serta diolah menggunakan SEM-PLS dengan Warp-PLS 3.0.Temuan - Hasil penelitian ini adalah gaya kepemimpinan struktur inisiasi berpengaruh signifikan terhadap kejelasan tujuan. Begitu juga apabila dimediasi oleh objektif diagnostik. Akan tetapi, tidak terdukung signifikan ketika dimediasi oleh objektif interaktif.Keterbatasan – Keterbatasan dalam penelitian ini terletak pada data yang dikumpulkan dari beragam jenis perusahaan dan ragam latar pendidikan sehingga menyulitkan mereka dalam hal pengisian kuesioner yang berakibat pada bias dalam hasil.Originalitas – Penelitian ini berfokus pada hubungan pengaruh gaya kepemimpinan struktur inisiasi terhadap kejelasan tujuan. Penelitian ini juga melihat hubungan mediasi dimana terdapat kombinasi antara penggunaan pengukuran kinerja dan levers of control.Keywords – Kejelasan Tujuan, Kepemimpinan Struktur Inisiasi, Objektif Diagnostik, Objektif Interaktif
Ranny Buggy Wahyu, Nur Diana, Raditya Koesdijarto Putra, Vinsa Adi Laksana, Sigit Hermawan
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA, Volume 18, pp 121-132; doi:10.29259/jmbs.v18i2.11822

Abstract:
Research Objectives - This study aims to determine the effect of prices, products, promotions and distribution on consumer decisions using online food delivery services. Design / Methodology / Approach - The study was conducted by distributing questionnaires to 200 respondents who used an online food delivery service application, namely the Go-Food, GrabFood, McDelivery, KFC Online Delivery and Pizza Hut Delivery applications. This research uses ethnographic methods Findings - The results found that the decision to use online food delivery service is significantly influenced by e-marketing mix with e-place factor as the most dominant factor, while of all these factors it is known that e-product factors do not significantly influence user decisions online food delivery service in Sidoarjo. Originality / value - This research examines the influence of the marketing mix of prices, products, promotions and distribution with different digital concepts from previous studies that still use the traditional marketing mix concept. Keywords: e-Marketing mix, Consumer decision, Online food delivery.
Gusni Gusni
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA, Volume 18, pp 83-96; doi:10.29259/jmbs.v18i2.12989

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Tujuan penelitian – Struktur modal masih menjadi isu yang kontroversial dan masih sering diperdebatkan dalam literatur keuangan perusahaan. Studi ini dilakukan dengan tujuan untuk mengetahui faktor-faktor penentu struktur modal pada perusahaan kecil menengah yang tercatat dalam indeks papan pengembangan (DBX) di pasar modal Indonesia.Desain/Metodologi/Pendekatan – Riset yang dilakukan ini merupakan jenis penelitian terapan (applied research) dengan pendekatan kuantitatif. Metode analisis data yang digunakan yaitu data panel terhadap 172 perusahaan yang menjadi sampel penelitian yang dipilih dengan teknik purposive sampling.Temuan – Hasil penelitian menunjukkan bahwa likuiditas memiliki pengaruh negatif terhadap struktur modal perusahaan kecil menengah, kemudian non-debt tax shield memberikan efek positif pada struktur modal perusahaan kecil menengah. Sementara itu, growth opportunities, tangibility, dan risiko bisnis tidak memberikan pengaruh terhadap struktur modal perusahaan kecil menengah. Bukti pada umumnya menunjukkan relevansi hipotesis pecking order dalam menjelaskan faktor penentu struktur modal perusahaan kecil menengah.Keterbatasan penelitian – Penelitian ini hanya menggunakan perusahaan kecil menengah yang terdaftar di pasar modal Indonesia dengan jumlah sampel yang masih terbatas selama periode 2013 – 2017, dan hanya memakai lima variabel independen. Diharapkan kepada peneliti lainnya untuk menggunakan sampel yang lebih luas dan variabel independen yang lebih banyak sesuai dengan teori dan hasil penelitian terdahulu.Originality/value – Penelitian ini menjelaskan tentang faktor penentu struktur modal pada perusahaan kecil dan menengah yang terdaftar dipasar modal Indonesia menggunakan variabel yang biasa digunakan untuk menjelaskan faktor penentu struktur modal pada perusahaan besar, sekaligus menjelaskan teori struktur modal yang sesuai untuk perusahaan kecil menengah. Riset tentang struktur modal perusahaan kecil menengah ini masih jarang diteliti di Indonesia.Keywords : Struktur Modal, Faktor Penentu, Perusahaan Kecil Menengah, Pasar Modal
Francisca Hermawan, Andreas Elang Detra, Sri Hapsari
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA, Volume 18, pp 71-82; doi:10.29259/jmbs.v18i2.12446

Abstract:
ABSTRAKTujuan penelitian – Kualitas animator Indonesia yang harus mampu bersaing secara internasional menjadi salah satu faktor penentu keberhasilan dan perkembangan industri animasi Indonesia. Tujuan penelitian ini adalah untuk mengetahui minat generasi mileneal terhadap industri animasi digital. Desain/Metodologi/Pendekatan – Metode penelitian dilakukan dengan membagikan kuesioner kepada peserta Pelatihan BEAST 2019 yang diselenggarakan oleh Bengkel Animasi di BSD Tangerang. Kuesioner diisi peserta yang menghadiri pelatihan sebanyak 663 orang. Teknik analisis data dilakukan secara deskriptif kuantitatif. Temuan – Penelitian ini menemukan bahwa 57% responden yang tergolong generasi milenial berminat berbisnis di bidang industri kreatif animasi untuk mengembangkan ide mereka dan menyalurkan minat mereka. 91% menyatakan berminat untuk mengikuti bengkel animasi pada pelatihan selanjutnya. Keinginan yang tinggi dari generasi milenal untuk menggeluti dan belajar lebih dalam mengenai bidang Keterbatasan penelitian – Penelitian ini mengamati responden milenial dari berbagai kalangan yang menghadiri acara BEAST 2019 yang diasumsikan mengikuti acara tersebut karena ketertarikannya dan keingintahuannya yang tinggi. Untuk penelitian selanjutnya, dapat menetapkan responden dari kalangan khusus sekolah menengah atas atau pendidikan tinggi. Originality/value – Artikel ini merupakan temuan yang sangat dinantikan oleh pihak yang berkecimpung di bidang industri kreatif untuk melihat besarnya animo generasi milenial untuk bergelut bisnis animasi sebagai lapangan kerja. Keywords : Generasi Mileneal, Industri Kreatif, Animasi Digital, Bengkel Animasi, BEAST 2019
Hera Febria Mavilinda
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA, Volume 18, pp 97-112; doi:10.29259/jmbs.v18i2.13016

Abstract:
ABSTRAK Tujuan penelitian – Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh langsung dari motivasi hedonik terhadap pencarian produk dan pembelian impulsif serta pengaruh tidak langsung dari motivasi hedonik terhadap pembelian impulsif melalui pencarian produk sebagai variabel yang memediasi pada produk fashion di media sosial Instagram. Desain/Metodologi/Pendekatan – Jenis Penelitian ini bersifat kuantitatif dengan rancangan penelitian eksperimental untuk mengetahui pengaruh langsung dan tidak langsung dari motivasi hedonik terhadap pembelian impulsif melalui pencarian produk. Penelitian ini menggunakan data primer melalui penyebaran kuisioner dengan jumlah sampel sebanyak 300 responden. Uji hipotesis dilakukan dengan menggunakan Teknik analisis Structure Equation Model (SEM) yang dioperasikan melalui program AMOS. Temuan – Berdasarkan hasil penelitian ini menunjukkan bahwa motivasi hedonik berpengaruh langsung secara signifikan terhadap pencarian produk dan pembelian impulsif pada produk fashion di media sosial instgram serta berpengaruh secara tidak langsung terhadap pembelian impulsif melalui pencarian produk sebagai variabel yang memediasi. Selain itu terdapat pengaruh langsung secara signifikan antara pencarian produk terhadap pembelian impulsif. Keterbatasan penelitian – Keterbatasan dalam penelitian ini adalah objek penelitian hanya berfokus pada 1 (satu) jenis media sosial saja yaitu Instagram. Sedangkan sampel penelitian hanya terbatas pada konsumen wanita yang melakukan pembelian produk fashion di instagram. Selain itu variabel yang digunakan untuk menganalisis faktor-faktor yang dapat mempengaruhi pembelian impulsif dalam penelitian ini hanya terbatas pada variabel motivasi hedonik dan pencarian produk. Originality/value – Model yang dikembangkan dalam penelitian ini merupakan replikasi dari model penelitian Beyza Gultekin dan Leyla Ozer dengan menggunakan dimensi yang berbeda untuk mengukur motivasi hedonik. Selain itu objek penelitian yang digunakan dalam penelitian ini adalah konsumen yang berbelanja online pada media sosial Instagram, berbeda dengan penelitian sebelumnya yang objek penelitiannya pada konsumen yang berbelanja di departemen store (konsumen offline). Keywords : Motivasi Hedonik, Pencarian Produk, Pembelian Impulsif.
Josephine Surya, Isni Andriana, Rasyid Hs Umrie
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 73-98; doi:10.29259/jmbt.v17i2.11634

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This study aims to determine and analyze the impact of bad news and good news on changes in stock returns of the four state-owned banks of Indonesia, period 2018. The population of this study is consists of four state-owned banks in Indonesia. Using a saturated sampling technique obtained four sample companies. Event study used to examine abnormal return around good news and bad news press release (announcement) date. The analysis technique used is Statistics Descriptive, One Sample Kolmogorov-Smirnov, Paired Sample T-Test, and Wilcoxon Sign Rank Test. There is no significant difference between before and after the press release of bad news. From ninety-six press releases of good news, five press releases showed there is a significant differences between before and after the press release of good news.
Muhammad Fajar Wiko, Bayu Hardiono, Zakaria Wahab
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 179-208; doi:10.29259/jmbt.v17i2.12265

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The study, entitled Analysis of the Use of YouTube and Instagram Media on Members of the Sriwijaya FC Supporter Group in Consuming Information, aims to determine the relationship between the profile and behavior of members of the Sriwijaya FC supporter group in using YouTube and Instagram as social media to consume information about their team. The method used in this research is descriptive-quantitative with crosstab analysis and chi-square test on SPSS software. The data in this study were collected through a questionnaire (google form) to 100 representatives from three members of the Sriwijaya FC supporter group, namely Singa Mania, Sriwijaya Mania, and Ultras Palembang. The results of this study indicate that duration on YouTube and audience involvement on Instagram are related to the efforts of members of the supporter's group to consume information about Sriwijaya FC.
Yos Karimudin
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 239-264; doi:10.29259/jmbt.v17i2.12767

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The purpose of this study is to first look at the pattern of rice marketing channels and to find out the factors that influence it in Tanjung Lago District, Banyuasin Regency. This research was conducted in Tanjung Lago district, Banyuasin Regency in September - November 2019. The selection of the location of this study was carried out deliberately with the consideration that the majority of residents in Tanjung Lago district Banyuasin Regency are rice farmers, there is a village market, and is an area of rice production centres. The method used in this study is a quantitative descriptive method with surveys and interviews in which the sampling is used a simple random sampling method by taking 100 respondents. The results of this study indicate that rice marketing institutions have formed a marketing pattern consisting of four marketing channels. Factors that have a significant effect on the pattern of rice marketing channels are farm-level selling prices, marketing margins, and marketing efficiency. Marketing channel 1 is the shortest marketing channel, which has produced the smallest marketing margin value of 23.65%. The selling price of farmers' grain/rice, marketing margins, and marketing efficiency partially or simultaneously significantly influences the average farmer share of 67.69%.
Husni Syahrudin, Munawar Thoharudin
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 99-116; doi:10.29259/jmbt.v17i2.11723

Abstract:
Not achieving the performance targets that have been set are caused by many factors, both individual, group, organization both internal and external. The purpose of this study is to reveal how the influence of group integrity factors on the performance of employees at the Kapuas Hulu district secretariat. The research method used is a survey method with a quantitative approach. The population in this study were all employees (civil servant status) who worked at the regional secretariat of Kapuas Hulu Regency, totaling 137 employees. The sampling technique is done by using the Simple Random Sampling technique by determining the sample of respondents randomly. Based on the results of calculations with the formula, the sample in this study amounted to 102 employees. Data collection tools used closed questionnaire with 5 (five) interval scale answer options. The instrument testing uses validity and reliability tests. Prerequisite testing with residual normality test and linearity regression test. Data analysis in this study was carried out using statistical descriptive and inferential statistical analysis techniques. Based on the results of the study concluded that group integrity had a significant positive effect on employee performance
Regy Citra Perdana, Ratna Sari, Dedi Hartawan
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 209-226; doi:10.29259/jmbt.v17i2.12269

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Smartphones, with all of their features, are now becoming a lifestyle and needs for the users. The users tend to replace their smartphones for many reasons. This makes some users feel dissatisfied just by using smartphones of the same brand, both for technical or lifestyle aspects. Smartphone producers are supposed to maintain the users to use the same brands but they sometimes don't understand the real factors that push the consumers to keep using the same brand. This create a gap for research in analyzing consumers' repurchasing intention in replacing their smartphones. This research is conducted in Indonesia using online survey and questionnaire with taking sampling quota from Java and Sumatera with a total of 190 respondents. The research method is partial testing with simple regression and multiple regression then continued with path analysis to see corellation between variables. In this research it can be concluded that based on the construct of expectations confirmation theory model (ECM) that all variables such as confirmation of expectations, brand attachment, perceived benefits, and satisfaction have a positive and significant effect on repurchase intention. So that by testing this theory smartphone manufacturers are expected to pay more attention to the right marketing strategies to continue to maintain or get new consumers to continue to buy smartphones.
Ferdinan Ferdinan, Isnurhadi Isnurhadi, Marlina Widiyanti, Mohamad Adam
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 117-134; doi:10.29259/jmbt.v17i2.11844

Abstract:
The implementation of a performance budget that carries the spirit of state financial reform is not as expected. One of the indications is that budget absorption is not optimal and concentrated at the end of the fiscal year. This will result in delays in benefits to be received and enjoyed by the community. This study was conducted to examine the effect of budget planning and budget implementation on budget absorption with organizational commitment as a moderating variable in the Health Research and Development Agency. The data collection techniques used in this study are the Likert scale. Workable samples totalling 59 respondents consisted of KPA, PPK, PPSPM and the Treasurer of Expenditure within the work unit of the Health Research and Development Agency involved in budget implementation using the census method. The data were data processed using multiple linear regression analysis and residual test. The results of this study indicate that budget planning has a significant positive effect on budget absorption while budget execution does not affect budget absorption. Organizational commitment does not strengthen or weaken the relationship between budget planning and budget execution towards budget absorption at the Health Research and Development Agency.
Sisno Riyoko, Budi Lofian
Jembatan : Jurnal Ilmiah Manajemen, Volume 17, pp 135-148; doi:10.29259/jmbt.v17i2.12103

Abstract:
This study wants to produce a model of strengthening competitiveness is a form of model with attention to the determinants of competitiveness. The purpose of this study is to further enhance the competitiveness of SMEs in the form of training and strengthening of target SMEs. Other research objectives are 1) description of characteristics of SME Furniture cluster, 2) Establishment of a model of strengthening competitiveness that can be applied proaktis, 3) teraplikasikanya model empirically and 4) terujinya application model of competitiveness strengthening. To achieve tujan is done method of action reseach approach, that is research activity followed by implementation. Stages of activities to be undertaken are: 1) identification of SMEs with survey, desk analysis and focus group discution; 2) formulating a model of strengthening competitiveness by descriptive method; 30 formulating and applying competitiveness strengthening model and implementation guide; and 4) testing model implementation strengthening competitiveness and revising the final model. The results of research activities that have been conducted in the first year are identified characteristics of SMEs include business ownership, origin of capital, total assets, number of employees, employee education, length of standing business, marketing area and production system. While the analysis of the strengths and weaknesses of SMEs is as follows SMEs have a potential product for market acceptance, have a good relationship with customers, have a product innovation, easy to get human resources. in terms of weakness of SMEs still rely on their own capital, network pemasarn still low, human resource skills need to be improved. From the analysis, a strengthening model is created by providing training and business assistance. so that in the second year implementation model can be implemented so that the performance of SMEs can increase.
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