Anak Agung Putu Gede Bagus Arie Susandya, Ida Ayu Nyoman Yuliastuti, Gde Bagus Brahma Putra
{"title":"The Effect of Cooperative's Characteristic on Financial Reporting Timeliness","authors":"Anak Agung Putu Gede Bagus Arie Susandya, Ida Ayu Nyoman Yuliastuti, Gde Bagus Brahma Putra","doi":"10.29259/SIJDEB.V2I4.269-292","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I4.269-292","url":null,"abstract":"The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42832388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does Monetary Policy Induce Economic Growth? An Empirical Evaluation of the Nigerian Economy","authors":"A. Imoisi","doi":"10.29259/SIJDEB.V2I4.331-346","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I4.331-346","url":null,"abstract":"Monetary and Fiscal policies are instruments which the government of any nation can employ to effectively achieve the desired growth of their respective economies. This study investigates the extent to which monetary policies can promote economic growth in Nigeria from 1980-2017. Secondary data were used from the Statistical Bulletin of the apex bank in Nigeria (CBN) and National Bureau of Statistics. Unit root test, Johansen co-integration and the vector error correction model (VECM) were employed in analyzing the data collected for this study. The result showed that approximately 62% of GDP is explained by variables in the model while 38% is accounted for and explained by other variables not included in the model but are captured by the error term. In addition, monetary policies did not have a significant impact on Nigeria’s economic growth in the short run, but significantly affected the country’s growth in the long run.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49444134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Online Behavioral Advertising Implementation on Attitude toward Ad and Purchase Intention in Indonesian E-Marketplace","authors":"Tamas Fachryto, A. Achyar","doi":"10.29259/SIJDEB.V2I2.123-138","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I2.123-138","url":null,"abstract":"Internet user increase certainly support e-commerce growth. So some e-commerce companies perform online behavioral advertising (OBA) to get consumers as much as possible. The current study uses retargeted ads as a kind of the latest OBA which most of e-marketplaces in Indonesia implement the ads. Survey in the form of questionnaire from 261 respondents. The respondents were showed by author the example of e-marketplace’s online behavioral advertising picture and video first before answering the questionnaire. It is intended to recall respondents that they have ever seen ads similar to OBA. The result of this study revealed that OBA threatened consumer privacy, so led to cognitive and affective reactance. Perceived ad intrusiveness also had positive effect on perceived threat. OBA led negative attitude toward the ad and finally negative consumer purchase intention toward product which displayed on OBA.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41742736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of The Effect of Monetary Policy on Government Sharia Securities (SBSN) in Indonesia","authors":"Juaris Juaris, R. Masbar, C. Seftarita","doi":"10.29259/SIJDEB.V2I2.109-122","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I2.109-122","url":null,"abstract":"Outstanding Government Sharia Securities (SBSN) in Indonesia from the first published on 2008 continued to experience significant growth. Monetary indicators often associated with capital markets are inflation, exchange rate and interest rate (BI Rate) show a fluctuating pattern, these factors can inhibitSBSN growth.This study aims to analyze the effect of monetary policy(inflation, exchange rate and BI Rate) on Government Sharia Securities (SBSN) and the contribution of Government Sharia Securities (SBSN) tothe state budget(APBN). Using monthly time series data from January 2010 until July 2016 and Autoregressive Distributed Lag (ARDL), the estimation results conclude that there is a co-integration in the models studied. While the estimation result of ARDL shows in the long term, exchange rate significantly has an effect on SBSN. While inflation and BI Rate have no significant effect on SBSN either in the short or long term. This study also shows the positive contribution of SBSN as deficit financing and development project. Therefore, the government must optimize the state sukuk by increasing the issuance of state sukuk in the structure of the state budget and supported by the control of inflation and exchange rate. For investors can take advantage of the state sukuk to invest, this is consistent with the insignificant effect of interest rate so that the investment is safe with sharia principles.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45229076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Abnormal Audit Delay and Earnings Quality in Nigerian Banking","authors":"A. Dabor, Benjamin David Uyagu","doi":"10.29259/sijdeb.v2i2.99-108","DOIUrl":"https://doi.org/10.29259/sijdeb.v2i2.99-108","url":null,"abstract":"The objective of this study is to ascertain the relationship abnormal audit delay and earnings quality in the Nigeria. The study focused on the Nigerian banking sector. The Ordinary Least Square statistical technique was adopted. Eleven banks were selected using the simple random sampling technique. The period under review is eleven years from 2005-2015. The results showed that earnings quality has a negative relationship with abnormal audit delay. The study recommended that management should be prohibited from constant changing of accounting calculation that can cause material discrepancy between the auditor and client regarding accounting practices. ","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48810613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
K. Thamrin, S. Syamsurijal, S. Sulastri, Isnurhadi Isnurhadi
{"title":"Dynamic Model of Firm Value: Evidence from Indonesian Manufacturing Companies","authors":"K. Thamrin, S. Syamsurijal, S. Sulastri, Isnurhadi Isnurhadi","doi":"10.29259/sijdeb.v2i2.151-164","DOIUrl":"https://doi.org/10.29259/sijdeb.v2i2.151-164","url":null,"abstract":"This study aims to determine the factors that affect to firm value. The data used in this study is secondary data obtained from the Indonesia Stock Exchange which includes financial statements. This research sample uses 45 manufacturing companies, the period 2012-2016. The analysis used is a quantitative approach with panel data regression model, with estimation of fixed effect model. The findings of this study indicate that simultaneously the value of firms is influenced by investment decisions, financial decisions, and financial performance. While partially, financing decision has dominant influence from other variables, namely investment decision dan corporate performance. The conclusions of this study indicate that investment decisions and firm performance have a positive relationship to firm value, while financing decisions have a negative effect on firm value. In addition, the lag of firm value shows the long-term impact on the firm's value model. ","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48551382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Serli Wijaya, Stanislaus Kenny Notoprasetio, Yoel Jemi Echarystio, Yoel Wibowo
{"title":"Restaurant Management’s Perspective on Halal Certification: An Exploratory Study in Surabaya, Indonesia","authors":"Serli Wijaya, Stanislaus Kenny Notoprasetio, Yoel Jemi Echarystio, Yoel Wibowo","doi":"10.29259/SIJDEB.V2I2.165-176","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I2.165-176","url":null,"abstract":"As the world’s largest Moslem population of the world, Indonesia has been practicing halal principles in all aspects of the country’s life. In foodservice business sector, halal accreditation acts as the assurance of food and beverage safety and quality that is legitimized by the government or the relevant Moslem religious bodies. This paper aims to examine the knowledge and attitudes of restaurant business operators in Surabaya toward halal certification. The study was exploratory in nature, applying in-depth interviews to eight informants who are owners or managers of the Chinese food restaurants in Surabaya. The findings showed that despite the positive attitude towards halal certification, the level of managers’knowledge about halal certification was still very low due to lack of information they officially received from the relevant organizations regarding the certification. ","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47156632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}