Pub Date : 2022-01-21DOI: 10.29259/sijdeb.v5i3.229-244
John Norense Izevbigie, N. Arodoye, B. Omo-Ikirodah
The impacts remittances and trade balance has on growth in West Africa sub-region was examine for the period 2007 to 2019. To this end, based on relevant theory a model was drawn. However, prior to estimation, reliability and validity of the data set was examined. This was followed by unit root test which shows that all variables attained stationarity at their first difference while Cointegration test indicated that there exists a long-run convergence among the variables. System Generalised Method of Moment estimation revealed that remittances inflows significantly and positively impact economic growth while trade balance exerted a negative and significant impact on economic growth. The over-identifying restrictions test of J-Statistics revealed that the instrument of measurement employed was valid. It was recommended among others that policy makers in West Africa should implement policies that continually encourage remittances inflow to the sub-region while ensuring that trade deficits emanates from productive investment.
{"title":"Remittances, Trade Balance and Economic Growth in West Africa Sub-region","authors":"John Norense Izevbigie, N. Arodoye, B. Omo-Ikirodah","doi":"10.29259/sijdeb.v5i3.229-244","DOIUrl":"https://doi.org/10.29259/sijdeb.v5i3.229-244","url":null,"abstract":"The impacts remittances and trade balance has on growth in West Africa sub-region was examine for the period 2007 to 2019. To this end, based on relevant theory a model was drawn. However, prior to estimation, reliability and validity of the data set was examined. This was followed by unit root test which shows that all variables attained stationarity at their first difference while Cointegration test indicated that there exists a long-run convergence among the variables. System Generalised Method of Moment estimation revealed that remittances inflows significantly and positively impact economic growth while trade balance exerted a negative and significant impact on economic growth. The over-identifying restrictions test of J-Statistics revealed that the instrument of measurement employed was valid. It was recommended among others that policy makers in West Africa should implement policies that continually encourage remittances inflow to the sub-region while ensuring that trade deficits emanates from productive investment.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42253622","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}
Pub Date : 2022-01-21DOI: 10.29259/sijdeb.v5i3.207-228
Omoruyi Aigbovo, Ikavbo Esther Evbayiro-Osagie
This study explored the sector-wise effect of firm life cycle stage on dividend payout of listed non-financial firms in three selected Sub-Saharan African countries that include; South Africa, Nigeria, and Kenya. The study utilized longitudinal and causal research designs. Four hundred and seventy-nine (479) non-financial companies in eleven (11) sub-sectors listed on Nigerian, Johannesburg, and Nairobi Stock Exchanges make up the population. However, the Utility sector was removed from the final analysis because the sample size for this subsector was not enough to carry out the system GMM analysis. Thus, analysis was done for ten (10) subsectors. Two hundred and thirty-nine (239) quoted non-financial firms in ten (10) sub-sectors were chosen and data were collected for the period 2007 to 2017. The dynamic panel data regression technique (system generalized method of moments) was used for the data analysis. The outcomes of the empirical analysis revealed that the earned/contributed capital mix exerts a direct and significant effect on the payout of dividend in seven out of the 10 subsectors analyzed while firm age exerts an inverse and significant effect on the payout of dividend in six out of the 10 subsectors analyzed. The study concludes that the firm life cycle stage influences payout of the dividend of listed non-financial companies in the selected Sub-Saharan Africa countries. The study recommended among others that stock market regulators in the selected Sub-Sahara Africa countries should consider the life cycle stage of the firms and the earned/contributed capital mix should be used in measuring the maturity of firms, thus the payment of dividend by firms should be based on when its profitability and growth rate are expected to fall in future.
{"title":"Firm Life Cycle Stage and Dividend Payout of Listed Non-Financial Firms in Selected Sub-Saharan African Countries: A Sectoral Analysis","authors":"Omoruyi Aigbovo, Ikavbo Esther Evbayiro-Osagie","doi":"10.29259/sijdeb.v5i3.207-228","DOIUrl":"https://doi.org/10.29259/sijdeb.v5i3.207-228","url":null,"abstract":"This study explored the sector-wise effect of firm life cycle stage on dividend payout of listed non-financial firms in three selected Sub-Saharan African countries that include; South Africa, Nigeria, and Kenya. The study utilized longitudinal and causal research designs. Four hundred and seventy-nine (479) non-financial companies in eleven (11) sub-sectors listed on Nigerian, Johannesburg, and Nairobi Stock Exchanges make up the population. However, the Utility sector was removed from the final analysis because the sample size for this subsector was not enough to carry out the system GMM analysis. Thus, analysis was done for ten (10) subsectors. Two hundred and thirty-nine (239) quoted non-financial firms in ten (10) sub-sectors were chosen and data were collected for the period 2007 to 2017. The dynamic panel data regression technique (system generalized method of moments) was used for the data analysis. The outcomes of the empirical analysis revealed that the earned/contributed capital mix exerts a direct and significant effect on the payout of dividend in seven out of the 10 subsectors analyzed while firm age exerts an inverse and significant effect on the payout of dividend in six out of the 10 subsectors analyzed. The study concludes that the firm life cycle stage influences payout of the dividend of listed non-financial companies in the selected Sub-Saharan Africa countries. The study recommended among others that stock market regulators in the selected Sub-Sahara Africa countries should consider the life cycle stage of the firms and the earned/contributed capital mix should be used in measuring the maturity of firms, thus the payment of dividend by firms should be based on when its profitability and growth rate are expected to fall in future.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43709472","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.139-160
D. Umoru, J. Onimawo
This paper attempted to estimate optimal size of public sector that prompts positive output growth in Nigeria based on Monte Carlo simulation of estimated parameters of an error correction model having controlled for regime effect. Our motivation derives from economic theory that absence of government could be injurious to output growth culminating in unavailability of contracts and public goods. Using different policy scenarios of public sector share in GDP, the study validates and supports the tenets of Rahn Curve that economy shrinks when government grows enormous as we found 40% public sector spending as proportion of GDP as optimal public sector size that stimulates positive growth rate of about 0.095% having controlled for regime effect. By implication, our original contribution in this study is amplified on our empirics that public sector role in Nigerian economy is less than or equal to 40%. Consequently, any size of public sector beyond forty percent is economically destructive as it capable of stimulating negative spill overs on the economy due to growing taxes and public debt repayment. Hence, public sector spending should be significantly less than forty percent or at most forty percent for purpose of economic growth. This indeed translates to enforcing responsible fiscal policy centred on forty percent public sector size.
{"title":"Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence","authors":"D. Umoru, J. Onimawo","doi":"10.29259/SIJDEB.V4I2.139-160","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.139-160","url":null,"abstract":"This paper attempted to estimate optimal size of public sector that prompts positive output growth in Nigeria based on Monte Carlo simulation of estimated parameters of an error correction model having controlled for regime effect. Our motivation derives from economic theory that absence of government could be injurious to output growth culminating in unavailability of contracts and public goods. Using different policy scenarios of public sector share in GDP, the study validates and supports the tenets of Rahn Curve that economy shrinks when government grows enormous as we found 40% public sector spending as proportion of GDP as optimal public sector size that stimulates positive growth rate of about 0.095% having controlled for regime effect. By implication, our original contribution in this study is amplified on our empirics that public sector role in Nigerian economy is less than or equal to 40%. Consequently, any size of public sector beyond forty percent is economically destructive as it capable of stimulating negative spill overs on the economy due to growing taxes and public debt repayment. Hence, public sector spending should be significantly less than forty percent or at most forty percent for purpose of economic growth. This indeed translates to enforcing responsible fiscal policy centred on forty percent public sector size.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42866137","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.119-128
Ambya Ambya
Human development index (HDI) is one of the benchmarks used to see the quality of human life as measured by looking at the level of human life quality of education, health and economy. This study aims to determine the effect of government spending from the education, health and capital expenditure sectors as well as income on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which was obtained from the Directorate General of Fiscal Balance (DGFB Ministry of Finance) and the Central Statistics Agency (CSA) in Lampung province. The results of the analysis show that the government spending in the education sector and capital expenditure have a positive and significant effect on the human development index while the health sector spending as well as income have a negative and significant effect on the human development index.
{"title":"Human Development Index (HDI) in Lampung Province Period 2013-2018","authors":"Ambya Ambya","doi":"10.29259/SIJDEB.V4I2.119-128","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.119-128","url":null,"abstract":"Human development index (HDI) is one of the benchmarks used to see the quality of human life as measured by looking at the level of human life quality of education, health and economy. This study aims to determine the effect of government spending from the education, health and capital expenditure sectors as well as income on the human development index. The data used is a secondary data in 7 districts in Lampung Province period of 2013-2018 which was obtained from the Directorate General of Fiscal Balance (DGFB Ministry of Finance) and the Central Statistics Agency (CSA) in Lampung province. The results of the analysis show that the government spending in the education sector and capital expenditure have a positive and significant effect on the human development index while the health sector spending as well as income have a negative and significant effect on the human development index.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44004005","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.95-102
Gusni Gusni, N. Nugraha
Portfolio asset allocation decisions are not passive as mention in the modern portfolio theory, because many factors that can influence it. The purpose of this study is to explain the portfolio asset allocation decisions based on the results of previous research studies by using a meta-analysis approach. The meta-analysis was carried out from a systematic review of the literature review. This study uses secondary data gathered from the various reputable journal by using 14 relevance research that has been published for the period of 2005 – 2019. The result explains that various empirical evidence of many studies on portfolio asset allocation decisions systematically can provide an overview of research trends and types of research conducted by researchers. Most of the studies are quantitative research, use a more behavioral approach, and provide new insights related to factors that can influence investors in making portfolio asset allocation decisions
{"title":"Portfolio Asset Allocation Decisions: A Meta-Analysis","authors":"Gusni Gusni, N. Nugraha","doi":"10.29259/SIJDEB.V4I2.95-102","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.95-102","url":null,"abstract":"Portfolio asset allocation decisions are not passive as mention in the modern portfolio theory, because many factors that can influence it. The purpose of this study is to explain the portfolio asset allocation decisions based on the results of previous research studies by using a meta-analysis approach. The meta-analysis was carried out from a systematic review of the literature review. This study uses secondary data gathered from the various reputable journal by using 14 relevance research that has been published for the period of 2005 – 2019. The result explains that various empirical evidence of many studies on portfolio asset allocation decisions systematically can provide an overview of research trends and types of research conducted by researchers. Most of the studies are quantitative research, use a more behavioral approach, and provide new insights related to factors that can influence investors in making portfolio asset allocation decisions","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45631343","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.87-94
Agil Novriansa, Ahmad Subeki, Aryanto Aryanto
Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior.
{"title":"Escalation of Commitment: Supporting Role from Accountants","authors":"Agil Novriansa, Ahmad Subeki, Aryanto Aryanto","doi":"10.29259/SIJDEB.V4I2.87-94","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.87-94","url":null,"abstract":"Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42762313","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.103-118
Netty Herawaty, Riski Hernando
This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.
{"title":"Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City)","authors":"Netty Herawaty, Riski Hernando","doi":"10.29259/SIJDEB.V4I2.103-118","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.103-118","url":null,"abstract":"This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43678755","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}
Pub Date : 2021-09-24DOI: 10.29259/SIJDEB.V4I2.129-138
T. Wahyudi, Y. Yusnaini, Agil Novriansa
Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.
{"title":"The Role of Ethical Environment in Reducing Escalation of Commitment Bias","authors":"T. Wahyudi, Y. Yusnaini, Agil Novriansa","doi":"10.29259/SIJDEB.V4I2.129-138","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.129-138","url":null,"abstract":"Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42661852","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}
Pub Date : 2021-08-24DOI: 10.29259/sijdeb.v1i2.157-172
Maryam Ma’aruf Yakubu, U. Abbas, U. Zubairu
This paper conducted a systematic review of organizational ethics (OE) articles published over the last two decades, 2000-2020. This paper utilized the Systematic Quantitative Assessment Technique to identify 58 OE articles published by six of the most popular academic publishers in the world: Emerald, Elsevier, Sage, Springer, Taylor and Francis, and Wiley. The review covered five key issues: 1) Time distribution, 2) Geographic distribution, 3) Article type, 4) Data collection methods, and 5) Themes explored. The findings of the systematic review revealed that interest in OE waxed and waned over the two decades covered by this review, and that Africa and South America. The spread between conceptual and empirical OE articles were quite balanced, and survey was the most popular data collection method. Nine themes were identified, with the most striking findings being that having a strong and positive ethical climate had a positive impact on employee and organizational outcomes.
本文对2000-2020年间发表的组织伦理学(OE)论文进行了系统回顾。本文利用系统定量评估技术对Emerald、Elsevier、Sage、施普林格、Taylor and Francis和Wiley这六家全球最受欢迎的学术出版商发表的58篇OE文章进行了分析。综述包括五个关键问题:1)时间分布，2)地理分布，3)文章类型，4)数据收集方法，5)探索的主题。系统综述的结果显示，在本综述所涵盖的二十年中，对OE的兴趣起起落落，非洲和南美洲也是如此。概念性和经验性OE文章之间的差距相当平衡，调查是最流行的数据收集方法。我们确定了9个主题，其中最引人注目的发现是，拥有强大而积极的道德氛围对员工和组织的成果有积极的影响。
{"title":"Two Decades of Organizational Ethics: A Systematic Review","authors":"Maryam Ma’aruf Yakubu, U. Abbas, U. Zubairu","doi":"10.29259/sijdeb.v1i2.157-172","DOIUrl":"https://doi.org/10.29259/sijdeb.v1i2.157-172","url":null,"abstract":"This paper conducted a systematic review of organizational ethics (OE) articles published over the last two decades, 2000-2020. This paper utilized the Systematic Quantitative Assessment Technique to identify 58 OE articles published by six of the most popular academic publishers in the world: Emerald, Elsevier, Sage, Springer, Taylor and Francis, and Wiley. The review covered five key issues: 1) Time distribution, 2) Geographic distribution, 3) Article type, 4) Data collection methods, and 5) Themes explored. The findings of the systematic review revealed that interest in OE waxed and waned over the two decades covered by this review, and that Africa and South America. The spread between conceptual and empirical OE articles were quite balanced, and survey was the most popular data collection method. Nine themes were identified, with the most striking findings being that having a strong and positive ethical climate had a positive impact on employee and organizational outcomes.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47660789","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}
Pub Date : 2021-08-24DOI: 10.29259/sijdeb.v1i2.173-190
M. Farhan, Media Kusumawardani, A. Bashir, Achmad Soediro
The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.
{"title":"Maqashid Syariah in Practical Sustainability Report (Case Study of BUMN in South Sumatra)","authors":"M. Farhan, Media Kusumawardani, A. Bashir, Achmad Soediro","doi":"10.29259/sijdeb.v1i2.173-190","DOIUrl":"https://doi.org/10.29259/sijdeb.v1i2.173-190","url":null,"abstract":"The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49301666","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}
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