Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)

The purpose of this study is to examine the mediating role of management accounting systems that influence management style on managerial performance in hospitals. The theory use in this study is the contingency theory. The population of the study is all managers or leaders in hospitals in Palembang...

This study aims to investigate the effects of planning flexibility and entrepreneurship moderated by the business environment on sustainable competitive advantage in manufacturing firms. Data were collected through questionnaires spread through manufacturing firms in South Sumatera, Indonesia and the...

The purpose of this study was to examine the effect of financial performance and type of financing on the stability of Indonesian Islamic Rural Banks. Financial performance variables are measured using the return on equity ratio. Variable types of financing are measured using the proportion of Murabaha,...

E-commerce is a result of technology utilization that transforms the traditional technique of business into the digital one. This phenomenon also happens in MSMEs in Indonesia, which has the most significant contribution to the Indonesian Gross Domestic Product. Among e-commerce platforms, website is...

Financial innovations can affect extensive and intensive money demand margins. A wide margin proportion of total expenditure is made using cash. To what extent financial innovation changes the behavior of individual money demand is the question. This research will test Baumol-Tobin hypothesis by using...

Behavior of asset accumulation or wealth accumulation becomes an important issue to study because it has the potential for aggregate and global financial imbalances. Economic theory explains that the accumulation of assets as a function to improve welfare in the context of business processes, has implications...

The development of high information technology has an impact on the learning process carried out by lecturers in the classroom. The impact of this technology is the creation of lecture material in a visual form both in the form of pictures and videos that are able to provide an overview of the field...

This study uses the Kaldor’s Growth Law model to estimate the effect of the manufacturing industry sector on the South Sumatra economy. The research objective is to find out whether the industrial sector can be an engine of growth at the full employment level. The results showed that the industrial sector...

The increasing use of the internet has an impact on the use of social media. Society spends more time on social media to get the information, get a pleasure and shopping. The company able to develop marketing activities to interact and engage customers in their daily activities through social media....

The current industrial revolution has driven the development of electronic goods to increase. As one of the industries prioritized by the government in the face of the industrial revolution, the electronics industry must be able to compete. in this paper discussed how the condition of the Computer Industry...

This study discusses the effects of inflation on household consumption in 17 districts / cities in South Sumatra province in a vulnerable period of 2016-2018. Secondary data were obtained from published data and the Bank of South Sumatra province of Indonesia. Analysis of data using panel data regression...

This study investigates the determinant factors of capital structure policy at listed company on Jakarta Islamic Index (JII) circa 2016-2018. There are many factors that would affect the capital structure. This study implemented three independent variables to represent some of major factors affecting...

This study aims to analyze the economic convergence of industrial sector between regions in Sumatra and analyze the factors that influence the industrial sector growth. The scope of this study is limited to the problems associated with the convergence of economic, industrial sector investment and industrial...

Restaurant Sederhana is a cuisine that is famous for its characteristics throughout Indonesia originating from Minang. One of his favorite menus is rendang, fried Chicken and Omelette. Sederhana Restaurant Sudirman and Poligon branches have different needs. Therefore, to determine the minimum inventory...

The goal of this research is to explore the important role of educational staff involvement in the achievement of department accreditation in institutions of higher education. Perception data was obtained from questionnaires from 263 respondents who work as educational staff in various departments with...

This study to investigate food security and vulnerability through ten indicators which are grouped into three dimensions of food security, namely (1) food availability; (2) food access; and (3) utilization (food consumption, health, and nutrition) in South Sumatra. The study sites were perform in three...

Emotional labor is an emotional management strategy carried out by employees who interact face to face or communicate directly with customers. This topic is crucial when emotional labor affects the work results of both individual and company performances. Job satisfaction and turnover intentions are...

The purpose of this study is to to examine the effect of work life balance on employee job satisfaction and mediating effect of career development between work life balance and job satisfaction at PT. Telkom Indonesia (Persero) Bengkulu Area. Data is collected using primary source, and collected through...

The purpose of this study was to examine the effect of financial literacy levels on university student consumptive behavior. The definition of financial literacy variable is to have knowledge and beliefs about financial service institutions and financial service products, including features, benefits...

This research is important to be carried out to find out what factors influence the Revealed Comparative Advantage (RCA) of Indonesian coffee commodities in the international market by using the Revealed Comparative Advantage calculation and linear regression. From the research results, it can be seen...

The purpose of this study is to Mapping the Human Development Index (HDI) in Regencies/Cities in South Sumatra. The data used are secondary data from 15 regencies/cities during the period 2010-2017. The research method is descriptive quantitative with Klassen Typology analysis. Klassen’s typology calculation...

This paper aims to examine the phenomenon of mismatch that occurs in women workers in Southern Sumatra. Mismatch that occurred was education mismatch with the category of undereducation and overeducation. Using 2018 Sakernas data, the unit of analysis consisted of 13,683 workers of which 74.66 percent...

This study focuses on examining the direct effects of transactional leadership and transformational leadership on job satisfaction by choosing Islamic banking in South Sumatra as object. Five hundred front and back office employees who work at seven Islamic banks from four different locations are selected...

This study is an investigation of the mediating role of job satisfaction in the relationship between two leadership styles, servant leadership and transcendental leadership as independent variables, and organizational learning culture as the dependent variable. Hypotheses that were developed based on...

We investigate the mediating role of job satisfaction in the influence of employee empowerment on organizational performance. Hypotheses that are developed based on theories are tested in a quantitative descriptive approach. Two hundreds restaurant employees in fifteen pindang restaurant are the respondents...

This study aims to examine the effect of financial literacy and risk perception on financial services without cash to get a comprehensive picture of the policy framework in supporting movements without cash. The analysis technique uses cross-sectional data design, obtained by self-reporting using a questionnaire...

The purpose of this study was to analyze the structure, conduct, and performance of the coffee processing industry in Palembang and Pagar Alam cities. The data used in this study are primary data collected by distributing questionnaires to coffee processing firms in Palembang city and Pagar Alam city....

This study is to examine the pattern of household rice consumption in Lubuklinggau City. The data used are primary data obtained from in-depth surveys of 80 households in two sub-districts, namely in West Linggau I and East Linggau II. The analytical method uses descriptive and quantitative approaches...

This study explores the relationship between customer orientation attitude, surface acting and employee exhaustion in the restaurant industry. The research method uses laboratory experiments, which are data collection techniques using a questionnaire with a case scenario of emotional exhaustion employes....

This study aims to investigate the effect of gender, financial experience, and money attitude on financial literacy. The sample for this study was 483 students at the University of Bengkulu which consist of 281 male students and 202 female students. The sampling method was convenience sampling. This...

This study aims to determine the effect of inflation, interest rates, and economic growth variable on money demand in Indonesia from in years 2005-2018. The data used in this study are secondary data obtained from the Indonesian statistical reports. This study uses multiple linear regression with the...

This paper discusses the relationship of socioeconomic characteristics of households in South Sumatra to food security. Food security is measured by the proportion of household food consumption expenditure. The socioeconomic characteristics of household food security illustrate: first, stability of food...

This study discusses the influence of labor and investment in Gross Domestic Regional Product (GDRP) in 17 districts or cities in South Sumatra Province during the years 2016-2018. Secondary data were obtained from the published South Sumatra province and the Department of Industry, South Sumatra Province....

At present, consumers have many alternative ways for shopping. E-commerce and market places growth fast. The growth of E-commerce and marketplace, has force the company to survive with this competition. The ease of getting information on the internet makes the consumer easy to move to other brands. The...

This study aims to find factors that affecting customers’ preference in choosing Islamic bank. The data is collected through questionnaires spread to Islamic banks’ customers in seven cities and district in South Sumatera. The total questionnaires that can be used in the analysis is 509 questionnaires....

This study discusses the effect of export in agriculture, FDI in agriculture, and debt in agriculture to economic growth in agriculture in Indonesia. Analysis of data using Vector Error CorrectionModelwith the help of an application program using the E-views 8.0. Based on the statistical data testing...

This study aims to see Labor Absorption in SMEs in the province of South Sumatra. This study uses multiple regression analysis. Processing application in this study using SPSS. After the determination of the exact model than the classical assumption test, the next step necessary to test the validity...

This study aims to find out how zakat productive affect the Small Medium Enterprise (SMEs) incomes of recipient of zakat in South Sumatera. This study uses quantitative approaches, while data collection techniques use questionnaires and also through interview, observation and documentation. The population...

This study aimed to examine the effect of capital structure which was proxied by debt equity ratio, and debt asset ratio; and dividend policy which was proxied by dividend payout ratio to the company value which was proxied by price earnings ratio and price book value. The sample of this study was 35...

The central Transfer Fund to the region has experienced a sharp increase in the last 5 years but the poverty rate is experiencing slow decline. There is a possibility that funds are given to the area has not been efficient so poverty reduction is not optimal. The research focuses on the efficiency of...

This study aims to determine the effect of financial performance (profitability, leverage and liquidity), auditor reputation and audit opinion on bond ratings in non-finance companies that issue bonds on the Indonesia Stock Exchange (IDX). This type of research was descriptive quantitative research....

The purpose of this study is to examine the effect of comprehensive performance measurement systems (CPMS) on procedural fairness, role clarity and managerial performance in Indonesian Banking. This study survey managers from Banking in Palembang to collect the data. The findings show that the comprehensive...

The Government of the Republic of Indonesia has carried out various reforms. The element of financial governance that is currently very important and is the concern of many parties is the field of reporting. The government has compiled regulations and policies related to accounting. Policies taken by...

This study aims to assess the health level of the National Islamic Commercial Bank using the RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) method in accordance with Bank Indonesia Regulation Number 13/1 / PBI / 2011 in the 2013-2017 period. This research is a descriptive study with...

Customers decision is a stage which customers have option to choose certain products or services. The purpose of this study was to analyze the trust, profit-sharing and conformity to shariah law to customers decision to choose mudharabah savings in four Islamic banks in Palembang. This research are expected...

This study discusses changes in debt costs before and after the company conducts acquisition activities. The year observed was one year before the year of acquisition, the year of acquisition and one year after year of acquisition. The number of samples in this study was 37 companies that acquired and...

The purpose of this research is to explain the performance relationship with measurement of non-financial performance through job tension on member of the police Lampung Province. The type of the data used in the research was the primary data and purposive sampling technique used in this research. The...

Panel data analysis with random effects shows that there is a significant positive effect between diversification on the income structure on performance alone, not on risk. It is certainly understandable that because banks in Indonesia are relatively new to switching to non-interest income, banks are...

This study aims to empirically examine and analyze the effect of brand image on the consumptive behavior of adolescent girls in Palembang. The study population was young women aged 10 to 24 who made purchases at malls located in Palembang. The sample studied as research respondents was 100 people with...

This study uses a qualitative interpretative approach. A depth semi-structured interview is applied to explore the desired information. The purpose of the research is to explore how Islamic banking management managing their businesses in maintaining the existence and operations of the institution and...

The advance in financial service industry and commodity price’s fluctuation play a pivotal role for the development of economic growth. This study attempted at analyzing the relationship among stock market development (market capitalization, total value traded ratio and turnover ratio), commodity price...

The purpose of this research is to find out and analyze the Effect of Progressive Tax and Tax Arrears on the Revenue Transfer Fee of Motorized Vehicles in South Sumatra Province. In this writing the type of data used is panel data. The sample in this study was 16 RegencyCity UPTs during 2017-2018. The...

This study aims to examine empirically relationship between conflict management style and role stress on government auditors using the perspective of conservation of resource (COR) theory. This study uses hand-delivery, mail and online survey method with the criterion of government auditors who have...

The importance of financial literacy, savings, and financial inclusion to financial development has long been recognized. Financial inclusion represents effective access to financial services, while financial literacy represents people basic knowledge on financial management. A good score of literacy...

The purpose of this study was to analyze the effect of cynicism and empathy on reciprocity and reciprocity toward consumer gratitude in the service company. Primary data were collected through survey online with questionnaire from 203 respondents in Bengkulu Indonesia. The data was further using SEM...

Happiness is a psychological condition of a person related to the condition of well-being. This study aims to see and estimate the factors that cause someone to prosper by using the condition of happiness as a proxy. The data used is the data from the Indonesia Family Life Survey 5. In addition, we use...

in this study, examining Halal Awareness, Religious Orientation, and Consumer motive purchase Intention in Indonesia. Design/methodology/approach – Data are collected through self-administered questionnaires. This paper SEM-PLS analysis is to identify the relationship of halal awareness, religious orientation,...

The purpose of this paper to investigate the asset growth, investment opportunity set, free cash flow on dividend payment probability. Non probability sampling research sample with selected purposive sampling of 101 manufacturing companies in Indonesia. The research period is 2016-2018. The unit of analysis...

The purpose of this study is to prove that financial attitude, financial behavior, financial knowledge of financial literacy. In addition, this study analyzes the role of gender as a moderating variable in the influence of financial attitude, financial behavior, financial knowledge on financial literacy....

Technology-based companies use many strategies such as gamification in online travel business companies that play a role in increasing tourism. Gamification is a strategy to attract consumers in the form of rewards, points, levels, reviews (story). Gamification is applied in online shops, salons, and...

Employee career satisfaction can be achieved through individual careers. An individual career requires commitment from the employee itself and can be done by making career planning and building networks. The population in this study is all nurses at the Eye Specialty Hospital Prov. Sumatera Selatan....

The phenomenon of neoliberalism in HEI has forced University to conduct various improvement in QA to increasing quality. Enhance stakeholder involvement is case of good QA practices. Including student can be advantage to QA process. Student participation in QA activities impacts the quality of higher...

Nowadays transfer pricing decisions can affect the company’s profit and loss. Division managers or subsidiaries are usually involved in transfer pricing decisions, they have control over overall profitability. By manipulating transfer pricing, the company has also manipulated revenue / cost of goods...

This study aims to determine the effect of compensation and leadership style on employee performance at PT. Semen Baturaja (Persero) Tbk. The population in this study were 758 employees of PT Semen Baturaja (Persero) Tbk. By using proportional random sampling technique, the number of samples that will...

This purpose of this article are to review a broad definition of university governance by using the Indonesian national government in higher education policy, and to reveal and analyze the university governance and structuration theory due to the organizational changes performed by an Indonesian university....

This study focuses on the effects of organizational culture and leadership style on employee performance through employee engagement as intervening variable. The hypotheses which were tested in this study are: (1) organizational culture and leadership style had significant effect on employee engagement,...

This paper aims to demonstrate the effect of operational risk on profitability in Islamic banks. The total of 14 Islamic banks in Indonesia for the period of 2016-2018 are selected to be the sample of this study. Operational risk is measured using cost to income ratio and cost to total asset ratio, meanwhile...

This study aims to describe the effect of profit sharing fund (DBH), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the output and income per capita of the people in the agricultural sector 2010 and 2018. Using the data panel and Fixed Effect Model. The conclusions from the results...

The research conducted due to the existence of consumer ‘s alternative choices to deliver food both through online delivery services provided by the company it self or provided by online transportation such us GoJek and Grab. This research aims to determine consumer behavior on using online food delivery...

The bread the of internet use up on smartphones has resulted in buying and selling activities on the internet, which can even be done only with a smartphone. However, the rise of food purchases online is certainly not apart from the perceived benefits and the customer worries about the risk that will...

In the last few years, efforts to increase public financial inclusion cannot be underestimated. It needs to be a concern for policy makers whether financial inclusion is evenly distributed in various regencies and cities. It also becomes a need for more effective and efficient financial inclusion programs....

Cultural products are an exciting element in supporting tourism. When tourists are visiting an area, tourists looking for local souvenirs is a habit that cannot be avoided. Jumputan cloth, including cultural products in Indonesia, especially South Sumatra. The aim of this research to understanding the...

Deregulation and financial reforms in the banking sector of ASEAN countries aim to foster a competitive environment in order to improve stability in the ASEAN banking sector. The joint effects of competition and risk-taking behavior on profitability in the banking sector have not been well studied in...

The relationship between small industrial agglomeration with economic growth is urgent to do in-depth empirical study. The determination of South Sumatra as a center for the development of small and medium industries indicates that economic growth is the effect of small industrial agglomeration. To determine...

This study aimed to determine the effect of corporate governance, return on asset, market prices to book value, firm size and leverage on financial distress of concentrated ownership of manufacturing firms in Indonesia stock exchange period 2016-2018. The population was 73 of the concentrated ownership...

The awareness of the importance of environmental sustainability is the hottest issue discussed in the last decade. The university as a public entity operating in the field of education and research, should pay attention to the interests of students, employees, lecturers, and the community affected by...

This paper discusses the optimization of the size of Palembang City economically in accordance with the Alonso- Richardson Hypothesis, using a minimum cost and a maximum net benefit approach. The variables used to calculate optimal city measurements are the number of residents, the cost of the city management...

This study aims to determine the effect of dividend policy on changes in stock prices in the bank sub-sector companies in the Indonesia Stock Exchange for the period 2013-2017. This type of research is quantitative with the sampling technique used is Purposive Sampling while for data collection in this...

This study aims to determine the influence of work capital ratio on the level of manufacturing company profitability in Indonesia basic and chemical industry sub-sector for the period of 2012 - 2017. The type of this research was quantitative with the sampling technique used is Purposive Sampling technique...