ORIGINAL RESEARCH ARTICLE | Jan. 18, 2019
Audit Services Quality for Enhancing Corporate Governance Practices in Libya to Increase Foreign Investors’ Confidence
Munir Elatrsh
Page no 38-44 |
10.21276/sjef.2019.3.1.5
Good corporate governance (CG) practices reduce risks for investors and attract foreign investment. Corporate financial
reports must be credible and reliable, relevant to enable investors to make sound financial decisions. High quality
auditing contributes to investor confidence and for corporations to raise funds. In view of the critical importance of
foreign investment flows for Libya‟s economic growth. This paper presents the findings of a study which examined the
relationship between audit service quality, CG practices and foreign investor confidence in the Libyan banking sector.
Data was collected from a literature review and a web survey, and analysis through the use of descriptive statistics
revealed that good CG practices and quality audit services are positively associated with foreign investor confidence in
the Libyan banking sector.
ORIGINAL RESEARCH ARTICLE | Jan. 25, 2019
Role of Village Expenditure Alleviate Poverty
Ratna Sari Dewi, Ova Novi Irama
Page no 63-66 |
10.21276/sjef.2019.3.1.8
This study aims to determine and analyze the effect of Village Expenditure affected the poverty in the village
government district of Sumatera Utara province. The population of the study was 81 village government of the District
of Sumatera Utara province since 2014 - 2016. The samples were selected by using purposive sampling method with
criteria that owned their data reporting of APBDes and stage of poverty by the village government by the District of
Sumatera Utara Province consecutively for 3 years amounted to 81 districts. This research is descriptive quantitative by
using simple regression test. The data were processed using SPSS 22. The results showed that the Village Expenditure
was significantly positive in affection. The conclusion of the study is the Village Expenditure which part of village
budget holds affection in eradicating the poverty in village government.
ORIGINAL RESEARCH ARTICLE | Jan. 10, 2019
ccounting Students Behavior to Obtain Chartered Accountant Certification
Rizka Novelia, Taufiq Marwa, Tertiarto Wahyudi
Page no 1-9 |
10.21276/sief.2019.3.1.1
Objective: The purpose of this study was to see the behavior of accounting student to obtain chartered accountant
certification, where the behavior is seen from attitudes, subjective norms and perceived behavioral control. This research
was conducted on 250 respondents who legitimately filled out the questionnaire in August-September 2018 at the
University in Palembang, Indonesia. The collected data was analyzed using Partial Least Square. The research findings
revealed that attitudes toward behavior, subjective norms, and perceived behavioral control had a positive and significant
influence on obtaining a chartered accountant certification. In addition, the interest of obtaining chartered accountant
certification has a significant influence for the behavior of interest in obtaining chartered accountant certification.
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
The Effect of Academic Service Quality on Student Satisfaction Faculty of Economics and Business, University of Muhammadiyah Surabaya
Siti Salbiyah, Fitri Nuraini, Asyidatur Rosmaniar
Page no 10-22 |
10.21276/sjef.2019.3.1.2
This study aims to describe and analyze academic activities on student satisfaction Faculty of Economics and Business,
University of Muhammadiyah Surabaya (FEB UMSurabaya). The method used in this study is a survey with a
quantitative approach. Data analysis technique that is used is questionnaire. The subjects used as sample is students of
Management and Accounting Study Program FEB UMSurabaya which was elucidated by 190 students. The results
showed that 1) academic service simultaneously to student satisfaction in FEB UMSurabaya, 2) academic service which
is real evidence to student satisfaction in FEB UMSurabaya.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
The Perception of Budgetary Goal Characteristic, Budget Adequacy and Organizational Commitment toward Regional Government Performance with Internal Control as a Moderator Variable in Musirawas Regency and Lubuk Linggau Municipality Organizational Management
Retno Ulfayatun Hidayah, Azwardi, Tertiarto Wahyudi
Page no 23-29 |
10.21276/sjef.2019.3.1.3
This study aimed to find out the influence of Budgetary Goal Characteristics, Budget Adequacy, Organizational
Commitment and internal control toward the performance of Lubuk Linggau Regency and Municipality Government. In
this study, budgetary goal characteristic was measured using budgetary participation dimension, budget goal clarity,
budgetary feedback, budgetary evaluation and budget goal difficulty. Budget adequacy is measured based on budget
adequacy and information on budget availability. Organizational commitment is measured based on loyalty, pride, value
of acceptance and organization goal. Internal control in this study was measured using environmental control dimension,
risk assessment, control activity, information and communication, and monitoring. This study was conducted by
spreading 190 pieces of questionnaires to echelon 2, 3 and 4 officials in the regional government organization of Lubuk
Linggau regency and municipality. The data were analyzed using SPSS 23 by implementing double linear regression
method and Moderate Regression Analysis (MRA) with the result which showed that in a simultaneous way, the
variables of characteristic, budget goals, budget adequacy, organizational commitment, and internal control had
influenced regional government performance; and in a partial way, internal control moderated the correlation between the
characteristic of budget goals and budget adequacy with regional government performance. The result of this study also
showed that internal control did not moderate the correlation between organizational commitment and the performance of
Lubuk Linggau regency and municipality.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Factor Affecting of Sharia Commercial Bank Profit Sharing Financing Volume Increase in Indonesia
Muhammad Darma Halwi, Mohammad Iqbal Bakry, Triyani, Andi Mattulada Amir, Ridwan, Haerul Anam
Page no 30-37 |
10.21276/sjef.2019.3.1.4
This study aimed to analyze the effect of profit sharing rate, capital adequacy ratio, and third-party funds to financing
volume of profit sharing in sharia commercial bank in Indonesia. Quantitative research with verificative approach. The
samples were eight sharia commercial banks from 11 sharia commercial banks in Indonesia. Data collection was
quarterly financial report (quarter, covering profit sharing, capital adequacy ratio, third-party fund, profit sharing volume)
of sharia commercial bank during 2011-2015 (160 observations) obtained from website of Bank Indonesia. Data analysis
is panel data regression. Profit-sharing rate ranged from 1.28-21.11% with an average of 6.27% during 2011-2015.
Capital adequacy ratio ranged from 11.00 to 63.77% with an average of 23.43%. Third party funds ranged from 167 -
62,112 billion rupiahs with an average of 15,353 billion rupiahs. The volume of profit-sharing financing distributed by
sharia commercial banks in Indonesia ranged from 1 - 23,826 billion to an average of 4.537 billion. The profit sharing
rate had no significant effect on the volume of profit sharing (p = 0.343), while the capital adequacy ratio had a negative
and significant effect on the profit sharing (p = 0.000) volume, while the third party funds had a positive and significant
effect on the profit sharing volume p = 0.000). Factors which affect the volume of financing are the ratio of capital
adequacy and third party funds. A low capital adequacy ratio and high third party funds will have an effect on increasing
the financing volume.
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
Analysis of Factors That Affect the Yield of Sharia Bonds (Sukuk) in Companies Listed on the Indonesia Stock Exchange
Ria Mareta Sari, Nurlina T. Muhyiddin, Isnurhadi
Page no 45-53 |
10.21276/sjef.2019.3.1.6
This study aims to determine the effect of inflation, exchange rates, maturity period, bond ratings, company size, and
return on assets which are independent variables on sukuk yields as the dependent variable. This study uses a sample of
sharia-based corporate bonds listed on the Indonesia Stock Exchange (IDX) and rated by Pefindo during 2012-2016,
while exchange rate and inflation data are data published by Indonesian banks. This study uses a purposive sampling
method and the analysis technique used is the test of multiple regression analysis using the SPSS application. The results
obtained are that the independent variable of inflation, exchange rate, maturity and sukuk rating does not affect the yield
of sukuk. Whereas the independent size of the company (firm size) and return on assets have an effect on the dependent
variable of the sukuk yield.
ORIGINAL RESEARCH ARTICLE | Jan. 24, 2019
The Effect of Organizational Culture, Career Development, and Worklife Balance on Pt Xyz Employee Engagement
Charles Bohlen Purba, Bagus Supriyono
Page no 54-62 |
10.21276/sjef.2019.3.1.7
This study aims to find out, develop and test the influence of Organizational Culture, Career Development, Work life
Balance on Employee Engagement of PT XYZ. The type of research used is descriptive with a quantitative approach,
through multiple linear regression analysis with IBM SPSS Version 23 program as a data processing tool. The population
of this research is PT XYZ totaling 200 employees, and the number of samples is 60 respondents taken using purposive
sampling technique with the type of sampling used is simple total sampling. Based on the results of statistical tests found
that (1) organizational culture has a positive and significant effect on employee engagement with a coefficient of
significance 0.043 (2) Career development has a positive and significant effect on employee engagement with a
significance value of 0.004 (3) the worklife balance has a positive and significant effect on employee engagement with a
significant value of 0.011 coefficient (4) organizational culture, career development and worklife balance simultaneously
affect employee engagement at PT XYZ.
ORIGINAL RESEARCH ARTICLE | Jan. 30, 2019
The Impact of Brand Awareness, Brand Association and Perceived Quality on Consumer Purchase Decision of Sampoerna A Mild Products
Kemal Pasha, Baruna Hadibrata
Page no 67-76 |
10.21276/sjef.2019.3.1.9
The purpose of this study was to determine the influence between variables brand awareness, brand association and
perceived quality to Purchase Decision and determine the dominant influence of variables. The sample of 190 people.
The samples in this study using accidental sampling. To analyze the data used multiple linear regression test, partial
linear regression test and simultant linier regression test. The results in this study showed that variable brand awareness,
brand association and perceived quality positive influence on purchase decision. Partially, variable brand association and
perceived quality showed a significant influence on purchase decision, meanwhile, the variable brand awareness shows
the influence of variables that are not significant. Simultantly, variable brand awareness, brand association and perceived
quality showed a significant influence on purchase decision. The variable dominant influence on consumer purchasing
decisions of variable perceived quality.