Journal Information
ISSN / EISSN : 25812904 / 25812912
Current Publisher: Faculty of Economics, Universitas Sriwijaya (10.29259)
Total articles ≅ 76
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Latest articles in this journal

Pankaj Dixit, Rahim Jafar Mohammad Sharif
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 341-354; doi:10.29259/sijdeb.v3i4.341-354

Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary source of their funds, so they don’t give more importance on tax revenue collection. Iraq is also one of them. This study is about the Iraq but the core area is focused on its independent province Kurdistan. The Kurdistan is an autonomous province of federal republic of Iraq having separate legislative assembly namely; parliament. Still it is under developed region and financially depend on Iraqi federal budget. Tax policies of the federal Iraq and its region Kurdistan are not well- structured as per international standard. These policies have a huge gap in purview of sound revenue practices. Standard taxation gaps are the gaps between universal tax practices and the traditional existing tax practices, which are affecting the tax revenue and also affecting the sound practices of tax administration. The primary purpose of this article is to find out the gaps in taxation system and its existing administration policies and critically examines the facts of Kurdistan tax policies in the light of universal standard sound practices within the scope of Iraqi constitution and also find out, how can Kurdistan get more revenue by revising its existing tax policies and what are the necessities for filling these existing gaps.
Helma Malini
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 315-328; doi:10.29259/sijdeb.v3i4.315-328

The growth of Sharia Banking in Indonesia shows that Sharia banking in Indonesia is not only an international hub for Sharia banking in other regions but also as a place for investors to diversify investment portfolios other than conventional banking. The certainty of Sharia banking in term of stability makes Sharia Banking in Indonesia connected to one another. However, opportunities for portfolio diversification to Sharia banks in this case; Indonesia, Malaysia, India, Qatar, Bahrain and Japan are in questioned on whether there is integration between Sharia banking in those region and whether there is a possibility of Diversification of Sharia banking Portfolios in the region. In this manner the study is analysed on 25 banks’ data across selected countries. In the present study, ROA (Return on Assets) and ROE (Return on Equity) are used as measure of performance of diversification of banks. The number of credits and the amount of credits that Sharia banks let borrowers’ use are employed as control variables. According to the result of the analysis showed Indonesia Sharia banks Integration with another Sharia banks in selected countries are varied based the geographical proximity and bilateral trading relation with selected countries.
Endah Dewi Purnamasari, Budi Setiawan, Muhammad Bahrul Ulum
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 271-282; doi:10.29259/sijdeb.v3i4.271-282

ASEAN region takes benefit from a great financial integration; however, this region has been subjected to external economic shock. This study focused on analyzing the impact of macroeconomic indicators and stock market development on economic growth in ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, The Philippines, and Vietnam) for the period from 2008 to 2018. The panel data was employed to determine how market capitalization, turnover ratio, real interest rate, and inflation have impact on economic growth in ASEAN. This study revealed that all stock market development variables have positive impact on economic growth, but the correlation between real interest rate and inflation was negative. As a result, this study recommends that ASEAN authorities should focus on stock market development as well as control macroeconomic variables prudently to boost economic growth
Moh Mukhsin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 329-340; doi:10.29259/sijdeb.v3i4.329-340

The purpose of this study is to look for answers to research problems items, namely the effect of trust on supply chain performance through commitment as an intervening variable. This study uses a quantitative method with a questionnaire as a technique of data collection conducted on 70 respondents items, namely Tofu and Tempe Craftsmen as samples in Banten Province. Data from all three variables was Analyzed using the program Structural Equation Model (SEM)in the Software Smart PLS 2.0. m3 version, The results of this study based on statistical analysis show that the trust has a significant and significant effect on supply chain performance. trust has a positive and significant effect on the commitment and the commitment has a positive and significant effect as an intervening variable on supply chain performance. The results of this study provide very important implications for the role of management to maintain the commitment in the relationship between trust and supply chain performance.
Iisnawati Iisnawati, Nofiawaty Nofiawaty, Achmad Nazaruddin
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 301-314; doi:10.29259/sijdeb.v3i4.301-314

The ease of getting information on the internet makes the consumers easy to move to other brands. Experiential Marketing is one of the alternative solutions that can be used by Shopee -as one of the players in the online trading industry in South Sumatra- to increase their consumer loyalty. Through 5 aspects of experiential marketing namely Sense, Feel, Think, Act, and Relate. Shopee can build lasting relationships with their consumers. This study aims to determine the effect of Experiential Marketing on Consumer Loyalty of Shopee Users in South Sumatra. The population of this study is Shopee users in South Sumatra who have made transactions through Shopee more than once with a total sample of 120 samples. This research will use multiple linear regression analysis with SPSS. The results of the study showed that simultaneous experiential marketing had a significant effect on loyalty of Shopee consumer in South Sumatra. The results also showed, in partially that variable of Think did not significantly influence loyalty of Shopee consumer in South Sumatra.
Sumiyati Sumiyati, Suhaidar Suhaidar
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 283-300; doi:10.29259/sijdeb.v3i4.283-300

This study was conducted to examine the importance of sustainability reporting for investment decision making by prospective investors using belief-action-outcome (BAO) theory. This study is a rational investor behavior study in deciding the use of their assets by explaining it using Rational Decision Making Model (RDMM) theory.This study used an online quasi-experimental approach. The respondents of this research were prospective individual investors who understand the use of financial statements to make investments. This research was conducted with two tests. First, test the construct of variables. Second, test the subject's behavior with experiments. As for the experiments carried out two steps namely first, the subjects were given a questionnaire without any sustainability reporting. Second, subjects were given a questionnaire with instructions to read sustainability reporting first.The expected outcome is that investors tend to choose to buy shares of companies that also attach sustainability reports compared to companies without sustainability reports. Investors also tend to be rational in making decisions. This result showed the importance of sustainability report in rational decision making.
Deassy Apriani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 257-270; doi:10.29259/sijdeb.v3i3.257-270

This research was carried out in the slum area located in the sub-district as the growth center of Palembang City, namely Ilir Timur II Subdistrict and secondary growth center, Ilir Barat District II. The analytical method used is the analysis of the Contingent Valuation Method (CVM), and the data used are primary data and secondary data. Public perceptions of participatory waste management efforts to improve environmental quality in slums are relatively good. It can be seen that as much as 61 percent of respondents answered that the people responsible for waste management were the people themselves. The level of public acceptance of participatory waste management efforts to improve the quality of the environment in slums is quite good. 120 people or 80 percent of respondents are willing to pay for waste management. Of the 120 respondents, the amount of rupiah willing to be paid to manage waste is Rp. 1,358,000. With monthly waste management fees of IDR 5,000-10,000, - Factors that influence the amount of willingness to pay for waste management, namely waste volume has a positive and significant effect, while income, education level, and number of dependents have no significant effect. Likewise with gender, between men and women does not have a significant effect so there is no difference in influence. The types of jobs between formal and informal, locations according to the primary, secondary and tertiary growth center categories and slum characteristics also have different effects on willingness to pay for waste management. Keywords: Willingness to Pay, WTP, Environment, Growth Center
Anak Agung Putu Gede Bagus Arie Susandya, Putu Diah Kumalasari, Ida Ayu Ratih Manuari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 227-242; doi:10.29259/sijdeb.v3i3.227-242

The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital did not affect competitive advantage. The eco-friendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
Rita Friyani, Riski Hernando
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 213-226; doi:10.29259/sijdeb.v3i3.213-226

This study aims to try to examine the influence of Local Government Employee Understanding, Training, and External Pressure (Determinants) on the Effectiveness of Implementation Performance-Based Budgeting and Budget Absorption in Local Governments (Study on Jambi City Government). The population is all Dinas and SKPD in Jambi City Government. The sampling technique uses a purposive sampling approach. The criteria used are those involved in performance-based budgeting and budget execution practices. So, that the total sampel used was 60 people. Data were obtained by questionnaire distribution techniques to respondents throughout the Dinas and SKPD in Jambi City Government. Data analysis using SEM PLS. The results of data processing found that training, understanding, education and external pressure had a positive effect on the effectiveness of performance-based budget implementation and budget absorption.
Ikponmwosa Michael Igbinovia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, Volume 3, pp 193-206; doi:10.29259/sijdeb.v3i3.193-206

The study examines the reaction of the Nigerian stock market to fluctuations in the mainstay of the Nigerian economy. Using time series data sourced from OPEC website and the Central Bank of Nigeria (CBN) Statistical Bulletin, we investigate the effect of oil price volatility on stock market returns in Nigeria during the period 1981 to 2017. Co-integration test established the long run relationship between variables, while, the Error Correction Model (ECM) and Pair-Wise Granger Causality test were used to ascertain the short run dynamics and the direction of causality between the variables of interest. The findings reveal among other things that Oil Price Volatility (OPV) has a non-significant positive effect on Stock Market Return (SMR) both in the short and long run period. Exchange Rate (EXR) and Interest rate (INT) were significant variables that influence stock market return in Nigeria during the period under review.