Pub Date : 2019-05-14DOI: 10.29259/SIJDEB.V3I1.93-106
Rollis Juliansyah
Growth of the ekononomi is the main problem of many developing countries (developing country) such as ikhwalnya Indonesia itself, grasp with economic development as his instrument. It is in the form of environmental degradation that occurs as a byproduct that is not likely to attain many market participants even the Government though. On this simple research will be described in simple and concrete, where we restrict this research on variable environmental degradation in the form of proxy data CO2 emissions in Indonesia, economic growth, population, and industrial sectors. Whenever it is found to be the result of linear regression method with the pengestimasiannya double didapi the result that environmental degradation occurs which dipengaruh by population growth and economic growth, each effect is positive and significant. However, the industrial sector showed a negative influence and significantly to degradation of the environment itself.
{"title":"The Influence of Economic Growth, Population, and Industrial Sectors on Environmental Degradation in Indonesia","authors":"Rollis Juliansyah","doi":"10.29259/SIJDEB.V3I1.93-106","DOIUrl":"https://doi.org/10.29259/SIJDEB.V3I1.93-106","url":null,"abstract":"Growth of the ekononomi is the main problem of many developing countries (developing country) such as ikhwalnya Indonesia itself, grasp with economic development as his instrument. It is in the form of environmental degradation that occurs as a byproduct that is not likely to attain many market participants even the Government though. On this simple research will be described in simple and concrete, where we restrict this research on variable environmental degradation in the form of proxy data CO2 emissions in Indonesia, economic growth, population, and industrial sectors. Whenever it is found to be the result of linear regression method with the pengestimasiannya double didapi the result that environmental degradation occurs which dipengaruh by population growth and economic growth, each effect is positive and significant. However, the industrial sector showed a negative influence and significantly to degradation of the environment itself.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44497342","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 : 2019-03-26DOI: 10.29259/SIJDEB.V3I1.73-92
M. I. Hadjri, B. Perizade, Zunaidah Zunaidah
This study aims to determine the effect of compensation and spiritual motivation on employee job satisfaction at Sumsel Babel Sharia Bank. The unit of analysis in this study is the employees at Sumsel Babel Sharia Bank with the population of 245 people. By using the Slovin formula and the stratified proportional random sampling method, 152 people were chosen as samples and respondents in this study. The results showed that compensation had a positive and significant effect on job satisfaction. In line with these results, spiritual motivation also had a positive and significant effect on job satisfaction. The results also indicated that compensation and spiritual motivation together had positive and significant effect on employee job satisfaction.
{"title":"Compensation, Spiritual Motivation, and Job Satisfaction: A Case Study of Sumsel Babel Sharia Bank","authors":"M. I. Hadjri, B. Perizade, Zunaidah Zunaidah","doi":"10.29259/SIJDEB.V3I1.73-92","DOIUrl":"https://doi.org/10.29259/SIJDEB.V3I1.73-92","url":null,"abstract":"This study aims to determine the effect of compensation and spiritual motivation on employee job satisfaction at Sumsel Babel Sharia Bank. The unit of analysis in this study is the employees at Sumsel Babel Sharia Bank with the population of 245 people. By using the Slovin formula and the stratified proportional random sampling method, 152 people were chosen as samples and respondents in this study. The results showed that compensation had a positive and significant effect on job satisfaction. In line with these results, spiritual motivation also had a positive and significant effect on job satisfaction. The results also indicated that compensation and spiritual motivation together had positive and significant effect on employee job satisfaction.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49562515","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 : 2019-03-26DOI: 10.15294/JDA.V10I2.16618
L. Fuadah
The study aims to examine factors impact on financial performance through sustainability reporting. The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation is the framework not the best framework.
{"title":"Factors Influencing Sustainability Reporting and Financial Performance in Indonesia","authors":"L. Fuadah","doi":"10.15294/JDA.V10I2.16618","DOIUrl":"https://doi.org/10.15294/JDA.V10I2.16618","url":null,"abstract":"The study aims to examine factors impact on financial performance through sustainability reporting. The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation is the framework not the best framework.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42547585","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 : 2019-03-26DOI: 10.29259/SIJDEB.V3I1.1-14
Wilson Ebhotemhen, D. Umoru
Over time, Nigeria has experienced upsurge in external debt stock and several studies have estimated negative impact of growing external debt on economic growth. On sectoral basis therefore, our study proceeds to evaluate such impact of external debt on growth of agricultural production in Nigeria using time series data for the period of study 1980 to 2017. For this purpose, we utilized co-integration being test instrument and ECM to investigate link among variables used. The empirical results reveal that external debt failed to yield increase in output returns in agricultural productivity by its inverse association with agricultural output. This indicates that acquired external loans for agriculture within period of study were not optimally utilized for same resolve. Hence, we advise that Nigerian government should demonstrate sound commitment to effective debt management in order to ensure foreign loans are suitably channeled and healthily utilized for purpose acquired for as this would equally guarantee that the output returns would be sufficient for debt service obligation and balance to promote growth in other sectors of Nigerian economy.
{"title":"External Debt and Agricultural Production in Nigeria","authors":"Wilson Ebhotemhen, D. Umoru","doi":"10.29259/SIJDEB.V3I1.1-14","DOIUrl":"https://doi.org/10.29259/SIJDEB.V3I1.1-14","url":null,"abstract":"Over time, Nigeria has experienced upsurge in external debt stock and several studies have estimated negative impact of growing external debt on economic growth. On sectoral basis therefore, our study proceeds to evaluate such impact of external debt on growth of agricultural production in Nigeria using time series data for the period of study 1980 to 2017. For this purpose, we utilized co-integration being test instrument and ECM to investigate link among variables used. The empirical results reveal that external debt failed to yield increase in output returns in agricultural productivity by its inverse association with agricultural output. This indicates that acquired external loans for agriculture within period of study were not optimally utilized for same resolve. Hence, we advise that Nigerian government should demonstrate sound commitment to effective debt management in order to ensure foreign loans are suitably channeled and healthily utilized for purpose acquired for as this would equally guarantee that the output returns would be sufficient for debt service obligation and balance to promote growth in other sectors of Nigerian economy.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48425375","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 : 2019-03-26DOI: 10.29259/SIJDEB.V3I1.15-30
H. O. Eromosele, D. Umoru
The determination for this study was to ascertain if fiscal and monetary policies are cooperating or rather conflicting with each other in Nigerian economy. Government disbursement and growth of money stock were used to denote fiscal and monetary policy variables. Two reduced form equations of monetary and fiscal policies were specified from underlying structural model. This yielded fourteen RF parameters in contrast to eleven structural parameters and so we had system of over-identification. These prompted use of IV estimators such as GMM and 3SLS. Estimates show similar findings for both estimators as we found evidence that fiscal policy does not respond favourably to monetary policy as monetary policy was found to have an insignificant effect on the fiscal policy. More so, fiscal policy does not respond to lag effect of monetary policy. Relatively, monetary policy responds favourably to fiscal policy. The lag effect of money supply was also found to have a significant impact on money supply. Empirical finding so upholds that Nigerian economy is fiscally overriding notwithstanding money being an integral part of all macroeconomic variables. Significance of lag effects of both fiscal and monetary policy is reflection that implementation process of both policies is excessively time overshadowing. Consequently, there is need for building well-organized units of fiscal and monetary authorities that can accelerate implementation process of these policies.
{"title":"DO FISCAL AND MONETARY POLICIES COOPERATE OR CONFLICT WITH EACH OTHER IN NIGERIAN ECONOMY?","authors":"H. O. Eromosele, D. Umoru","doi":"10.29259/SIJDEB.V3I1.15-30","DOIUrl":"https://doi.org/10.29259/SIJDEB.V3I1.15-30","url":null,"abstract":"The determination for this study was to ascertain if fiscal and monetary policies are cooperating or rather conflicting with each other in Nigerian economy. Government disbursement and growth of money stock were used to denote fiscal and monetary policy variables. Two reduced form equations of monetary and fiscal policies were specified from underlying structural model. This yielded fourteen RF parameters in contrast to eleven structural parameters and so we had system of over-identification. These prompted use of IV estimators such as GMM and 3SLS. Estimates show similar findings for both estimators as we found evidence that fiscal policy does not respond favourably to monetary policy as monetary policy was found to have an insignificant effect on the fiscal policy. More so, fiscal policy does not respond to lag effect of monetary policy. Relatively, monetary policy responds favourably to fiscal policy. The lag effect of money supply was also found to have a significant impact on money supply. Empirical finding so upholds that Nigerian economy is fiscally overriding notwithstanding money being an integral part of all macroeconomic variables. Significance of lag effects of both fiscal and monetary policy is reflection that implementation process of both policies is excessively time overshadowing. Consequently, there is need for building well-organized units of fiscal and monetary authorities that can accelerate implementation process of these policies.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45546685","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 : 2019-03-26DOI: 10.29259/SIJDEB.V3I1.31-52
P. Wiranthi, Iwan Aminudin, Eka Rachmawati Dewi
In this study, we examine the factors that affect the export of Indonesian canned tuna to the European Union (EU) market through a gravity model approach. This paper employs a gravity model approach through Poisson Pseudo-Maximum Likelihood (PPML) estimation. Data from 2006 to 2015 covering 10 countries in the EU market (Netherlands, Belgium, Italy, Germany, Poland, Portugal, Slovenia, Spain, Sweden, and the United Kingdom) were employed with HS 160414 product code specifications. Constant Market Share Analysis (CMSA) was performed to examine Indonesian export growth as well as its competitors. The findings indicated that the performance of Indonesian canned tuna exports to the EU market is prominently affected by competitiveness effect while Thai canned tuna export is more affected by the import growth effect and composition effect. The Philippines and Vietnam canned tuna exports are more affected by composition effect and competitiveness effect. The factors that significantly affect the export of Indonesian canned tuna to the EU market are the population of the importing countries, tuna production volumes and real exchange rate.
{"title":"A Gravity Model for Indonesian Canned Tuna Exports to The European Union Market: An Application of PPML Estimator","authors":"P. Wiranthi, Iwan Aminudin, Eka Rachmawati Dewi","doi":"10.29259/SIJDEB.V3I1.31-52","DOIUrl":"https://doi.org/10.29259/SIJDEB.V3I1.31-52","url":null,"abstract":"In this study, we examine the factors that affect the export of Indonesian canned tuna to the European Union (EU) market through a gravity model approach. This paper employs a gravity model approach through Poisson Pseudo-Maximum Likelihood (PPML) estimation. Data from 2006 to 2015 covering 10 countries in the EU market (Netherlands, Belgium, Italy, Germany, Poland, Portugal, Slovenia, Spain, Sweden, and the United Kingdom) were employed with HS 160414 product code specifications. Constant Market Share Analysis (CMSA) was performed to examine Indonesian export growth as well as its competitors. The findings indicated that the performance of Indonesian canned tuna exports to the EU market is prominently affected by competitiveness effect while Thai canned tuna export is more affected by the import growth effect and composition effect. The Philippines and Vietnam canned tuna exports are more affected by composition effect and competitiveness effect. The factors that significantly affect the export of Indonesian canned tuna to the EU market are the population of the importing countries, tuna production volumes and real exchange rate.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44760932","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 : 2019-02-02DOI: 10.29259/SIJDEB.V2I4.363-376
Novel Idris Abas, Hunik Sri Runing Sawitri, Dewita Puspawati
Many studies had discussed about organizational behavior such as organizational culture, motivation, organizational commitment and many others topics. However, just few studies that discussed the mediation effect of the organizational behavior variables. Work engagement is one of the important variables in organizational behavior scope. This study proposes and tests a research model that investigates and examine whether work engagement functions as a mediator of the effect of transformational leadership on job performance and OCB. These relationships are assessed through SPSS using Barron & Kenny mediation method. Data are obtained from 97 employees of pharmaceutical company in Indonesia especially Solo Raya and Madiun City. The result shows that work engagement mediates the effect of transformational leadership on job performance. Moreover, this study provides evidence to support our intended hypothesizes, by applying correlation and regression analysis which result have revealed that transformational leadership effects OCB through the mediating effect of work engagement.
{"title":"Transformational Leadership, Job Performance, and Organizational Citizenship Behavior: Mediating Role of Work Engagement","authors":"Novel Idris Abas, Hunik Sri Runing Sawitri, Dewita Puspawati","doi":"10.29259/SIJDEB.V2I4.363-376","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I4.363-376","url":null,"abstract":"Many studies had discussed about organizational behavior such as organizational culture, motivation, organizational commitment and many others topics. However, just few studies that discussed the mediation effect of the organizational behavior variables. Work engagement is one of the important variables in organizational behavior scope. This study proposes and tests a research model that investigates and examine whether work engagement functions as a mediator of the effect of transformational leadership on job performance and OCB. These relationships are assessed through SPSS using Barron & Kenny mediation method. Data are obtained from 97 employees of pharmaceutical company in Indonesia especially Solo Raya and Madiun City. The result shows that work engagement mediates the effect of transformational leadership on job performance. Moreover, this study provides evidence to support our intended hypothesizes, by applying correlation and regression analysis which result have revealed that transformational leadership effects OCB through the mediating effect of work engagement.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49044309","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 : 2019-01-22DOI: 10.29259/SIJDEB.V2I4.317-330
Rebecca Omosefe Dabor
There have been divergent opinions by various scholars on the impact of corporate social responsibility activities on firm performance due to the upsurge costs involved in its provision. Some researchers maintained that it is the corporate entities’ obligation to recompense operating community for the destruction of its natural resources. This research work is aimed at ascertaining the connection of corporate social responsibility with performance of corporate entities. The sectorial scope of this study is the financial sector. Ten banks were chosen by randomization. The hypotheses were tested by panel least analysis method. The findings divulges that return on capital employed has no emblematic influence on CSR banks under review. The findings also showed a positive connection of return on investment with CSR banks under review. Lastly, the finding showed that the influence of net income margin on CSR is not emblematical.
{"title":"Corporation Social Responsibility and Bank Performance in Nigeria","authors":"Rebecca Omosefe Dabor","doi":"10.29259/SIJDEB.V2I4.317-330","DOIUrl":"https://doi.org/10.29259/SIJDEB.V2I4.317-330","url":null,"abstract":"There have been divergent opinions by various scholars on the impact of corporate social responsibility activities on firm performance due to the upsurge costs involved in its provision. Some researchers maintained that it is the corporate entities’ obligation to recompense operating community for the destruction of its natural resources. This research work is aimed at ascertaining the connection of corporate social responsibility with performance of corporate entities. The sectorial scope of this study is the financial sector. Ten banks were chosen by randomization. The hypotheses were tested by panel least analysis method. The findings divulges that return on capital employed has no emblematic influence on CSR banks under review. The findings also showed a positive connection of return on investment with CSR banks under review. Lastly, the finding showed that the influence of net income margin on CSR is not emblematical.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43033989","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}
We could find the existing of many e-commerce and market place in Palembang, such as MatahariMall.com, Zalora, Lazada, Tokopedia, Blibli, Shopee, Elevania and Bukalapak. To win the competition and build a sustainable competitiveness, those e-commerce and market place need to hold the key factors of online purchase decision. This research purpose is to investigate online shopping experience, word of mouth and web brand image affect to web trustworthiness and whether purchase decision affected by web trustworthiness and online shopping experience. The data taken from questionnaires that distributed to 100 respondents in Palembang. This research analyzed by using Structural Equation Modelling (SEM). The results show a positive influence between online shopping experience and branding image to web trustworthiness. Word of mouth does not have influence to web trustworthiness. The result found that positive influence between web trustworthiness to purchase decision, whereas online shopping experience does not have influence to purchase decision.
{"title":"Key Factors Analysis of E-Commerce and Marketplace Purchasing Decision in Palembang","authors":"Aslamia Rosa, Iisnawati Iisnawati, Islahuddin Daud","doi":"10.29259/sijdeb.v2i4.347-362","DOIUrl":"https://doi.org/10.29259/sijdeb.v2i4.347-362","url":null,"abstract":"We could find the existing of many e-commerce and market place in Palembang, such as MatahariMall.com, Zalora, Lazada, Tokopedia, Blibli, Shopee, Elevania and Bukalapak. To win the competition and build a sustainable competitiveness, those e-commerce and market place need to hold the key factors of online purchase decision. This research purpose is to investigate online shopping experience, word of mouth and web brand image affect to web trustworthiness and whether purchase decision affected by web trustworthiness and online shopping experience. The data taken from questionnaires that distributed to 100 respondents in Palembang. This research analyzed by using Structural Equation Modelling (SEM). The results show a positive influence between online shopping experience and branding image to web trustworthiness. Word of mouth does not have influence to web trustworthiness. The result found that positive influence between web trustworthiness to purchase decision, whereas online shopping experience does not have influence to purchase decision.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48742064","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 : 2018-12-31DOI: 10.29259/sijdeb.v2i4.293-316
Abdul Rohman, Rochmawati Daud, Ermadiani Ermadiani
The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach
{"title":"Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government","authors":"Abdul Rohman, Rochmawati Daud, Ermadiani Ermadiani","doi":"10.29259/sijdeb.v2i4.293-316","DOIUrl":"https://doi.org/10.29259/sijdeb.v2i4.293-316","url":null,"abstract":"The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to adopt international public sector accounting standards (IPSAS).Our study is a continuation of a research study before we take on research on the level of accrual in the financial statements of Local Government and research on the effect of discretionary accruals on revenue of local governments. This study uses some model approach","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":"44279100","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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