SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

Journal Information
ISSN / EISSN : 2581-2904 / 2581-2912
Current Publisher: Faculty of Economics, Universitas Sriwijaya (10.29259)
Total articles ≅ 100
Current Coverage
DOAJ
Archived in
SHERPA/ROMEO
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Latest articles in this journal

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.
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.
Halimatussakdiah Halimatussakdiah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 4, pp 299-314; doi:10.29259/sijdeb.v4i4.299-314

Abstract:
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

Abstract:
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.
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.
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