Journal Information
ISSN / EISSN : 25812904 / 25812912
Current Publisher: Faculty of Economics, Universitas Sriwijaya (10.29259)
Total articles ≅ 82
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I Gusti Ketut Agung Ulupui

Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX) within 2013–2017. This research studied secondary data from documents in the forms of annual reports and financial reports of the companies taken from IDX website. After conducting a purposive sampling method, 12 companies were chosen to be the samples with 60 total observations. The data were analyzed by using descriptive statistics and panel data regression using Common Effect Model (CEM) processed by Eviews 10. Earnings persistence as the dependent variable was proxied by the regression coefficient from the regression model of previous year earnings towards the current earnings. The independent variable operating cycle was proxied by the means of accounts receivable turnovers and the means of the inventory turnovers. The cash flow volatility was proxied by the standard deviation of the cash flow operation divided by the total assets. The audit fee was proxied by the natural logarithm of the amount of audit fee. The panel data regression analysis showed that operating cycle has significant influence on earnings persistence. The results explain that companies with shorter operating cycle have high earnings persistence. The results also showed that cash flow volatility and audit fee have no influence on earnings persistence. Keywords: earnings persistence; operating cycle; cash flow volatility; audit fee; manufacturing sector.
Mainatul Ilmi

Village development as a priority of government programs of regional and national development. In 2018, the percentage of poverty in Jember Regency occupies the 2nd position in East Java. The management of village funds and the improvement of village development and economy have several factors. The purpose of the study was to examine and analyze the influence of the competency of village companion, the organizational commitment of village apparatus, and the community's response to the management of village funds, and the influence of village fund management on improvement of village development and economy. The research method uses linear regression. The results show that the competency of village companion has no effect on village fund management; the organizational commitment of village apparatus and community response has a positive effect on village fund management; and village fund management has a positive effect on improvement of village development and economy.
Eko Mohammad Fitrianto

This research purpose is to examine the effect of brand ambassador to consumer decision using the VisCAP indicator (Visual, Credibility, Attraction, and Power aspect). Using a descriptive design with a single cross-sectional. The samples were taken from 203 people, who had watched the advertisement and had visited the online market. The object of research is an Indonesian young famous singer, Isyana Sarasvati, who become a brand ambassador of Tokopedia (one of the largest online store in Indonesia). Regarding VisCAP indicators are used to measure the brand ambassador’s performance, Credibility is an important thing that influences purchase intention from the brand ambassador of Tokopedia, while the others are insignificant. Brand Ambassador produces differences in variables that influence purchase intention. The marketplace could use ambassador to influence consumer decisions, but they have to realize that every ambassador has different characters and variables that could influence consumer decisions. This paper offers originality such as Indicators on VisCAP that influence purchase intention on Indonesia people could be different on each of the ambassadors. And this paper proposes a future research ide such as develop new research by using transfer meaning approach that could analyze whether the values possessed by ambassadors can spread to products and accepted by consumers.
Wahyu Rafdinal, Agri Qisthi, Sharnuke Asrilsyak

This study aims to analyze the factors in mobile game adoption that are influenced by game features and technology acceptance models. Partial least square is used to analyze the relationship between game features, perceived ease of use, perceived usefulness, attitude, and intention to play mobile games. This study uses a sample of 408 respondents who have played mobile games in the past month. The results showed that game features are a determinant of intention to play mobile games. Game features also affect players' intentions and attitudes to play mobile games if the game features are easy to play and useful when played. Increasing mobile adoption requires features that are easy to play and useful if played. It will affect the player's attitude and intention to play. Game developers, game designers and game companies must create game features that create a pleasant experience for gamers. This study bridges the gap in the literature on mobile game adoption by explaining the relationship between game features and technology adoption.
Muhamad Fathul Muin, Jumadi, Amalia Kusuma Wardini

One of the purposes of the establishment of SOEs is to become a source of funding for the state. But unfortunately, the losses and potential bankruptcy is still a business challenge to date. Therefore, the aims of this research to analyze the SOEs’ financial performance and the factors that affected profitability. The analysis method used is panel data regression involving 118 financial data companies in the year of 2012-2016. The variables used consisted of return on assets (ROA), total asset growth (TAG), current ratio (CR), total assets turnover (TATO), and debt to equity ratio (DER). After eliminating the outlier data and use other statistical tests, a fixed-model effect (FEM) was obtained. Based on the analysis result, the effect of TAG, CR, and TATO is positive and significant on the ROA. Meanwhile, the effect of the DER is not significant on ROA. This model is able to explain the variation of the dependent variable of 92,40 percent.
Budi Setiawan

Financial knowledge plays a pivotal role to survive in modern society. The study measures the financial literacy level of public and private university students in Indonesia by distributing an online questionnaire to 608 respondents. The questions of financial literacy refer to the Standard & Poor’s Rating Services, which covered three subjects, namely numeracy and compound interest, inflation, and risk diversification. For this purpose, the level of financial literacy was conducted using descriptive statistics (Eviews). The result shows that there is 12% of the respondents from public universities answered all questions correctly, which is relatively high compared to private university students are at 10%. In addition, more than half of respondents are able to answer the question about numeracy and compound interest correctly, and inflation is 39%. On the other hand, the score is only 27% for the correct answer related to risk diversification. Financial illiteracy consequences are poor financial decisions that can impact their future finance.
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.
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.
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.
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