nep-sea New Economics Papers
on South East Asia
Issue of 2021‒09‒20
eighteen papers chosen by
Kavita Iyengar
Asian Development Bank

  1. KUALITAS SISTEM INFORMASI AKUNTANSI ZAKAT DI INDONESIA By NURHAYATI, NUNUNG
  2. MANAJEMENT OF BORDERLAND AREA By Situmorang, Dokman Marulitua
  3. Prosedur Pembiayaan Mudharabah Pada PT. Bank BSI Tbk Kc Padang By Mardatillah, Vira; Susanto, Romi
  4. SDM Cendekia: Strategi Membangun SDM & Pemimpin Unggul By Arifin, Antoni Ludfi
  5. ANALISIS LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) PADA PT. BANK NEGARA INDONESIA 1946 (Persero) Tbk. By Fitri, Yolanda Tri Marta; fernos, jhon
  6. Education and Food Consumption Patterns: Quasi-Experimental Evidence from Indonesia By Dr Mohammad Rafiqul Islam; Dr Nicholas Sim
  7. FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS SISTEM INFORMASI AKUNTANSI ZAKAT By NURHAYATI, NUNUNG
  8. ANALISIS RISIKO LIKUIDITAS PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK By Yanti, Putri; Putra, Yosep Eka
  9. Revitalisasi BUMDesa Melalui Penelolaan Potensi Lokal Untuk Mewujudkan BUMDesa Yang Sehat Dan Mandiri By Hidayat, Muhammad; Latief, Fitriani; hidayah, Nur; Asbara, Nurkhalik Wahdanial
  10. Expected neediness and the formation of mutual support arrangements: Evidence from the Philippines By Lenel, Friederike
  11. The blue carbon wealth of nations By Bertram, Christine; Quaas, Martin; Reusch, Thorsten B.H.; Vafeidis, Athanasios T.; Wolff, Claudia; Rickels, Wilfried
  12. China and CPTPP (Japanese) By WATANABE Mariko; KAWASHIMA Fujio; KAMO Tomoki; KAWASE Tsuyoshi
  13. Tele-health in theory versus practice: A comparative look at the United States and Singapore By Pereira, Francis; Fife, Elizabeth
  14. Adoption of fintech services: role of saving and borrowing mechanisms By Babak Naysary; Ruth Tacneng; Amine Tarazi
  15. The impact of COVID-19 on directions and structure of international trade By Christine Arriola; Przemyslaw Kowalski; Frank van Tongeren
  16. Resource rents and inclusive human development in developing countries By Tii N. Nchofoung; Elvis Dze Achuo; Simplice A. Asongu
  17. Ảnh hưởng của làm việc tại nhà đến hiệu quả công việc trong bối cảnh đại dịch covid-19: Bằng chứng thực nghiệm tại Thành phố Hồ Chí Minh By Vuong, Bui Nhat
  18. Ảnh hưởng của nhận thức về trách nhiệm xã hội của doanh nghiệp đến hiệu quả công việc và vai trò điều tiết của thu nhập cá nhân By Vuong, Bui Nhat

  1. By: NURHAYATI, NUNUNG
    Abstract: Kualitas Sistem Informasi Akuntansi merupakan hal yang sangat penting bagi suatu organisasi. Melalui Sistem Informasi Akuntansi yang berkualitas, user akan memperoleh informasi yang berkualitas pada saat yang tepat untuk pengambilan keputusan. Fenomena yang terjadi pada organisasi di Indonesia menunjukkan bahwa sistem informasi akuntansi belum berkualitas sehingga berdampak pada belum berkualitasnya informasi akuntansi.
    Date: 2021–08–31
    URL: http://d.repec.org/n?u=RePEc:osf:thesis:nqr7x&r=
  2. By: Situmorang, Dokman Marulitua
    Abstract: Trade activities that occurred at the border between Bengkayang Regency and Sarawak, specifically in Siding and Jagoi Babang districts, were in fact able to encourage domestic production. This study aims to see which management is in line with related fields in Bengkang Regency, the champion of Bengkayang Regency in Indonesia with Sarikin in Sarawak, Malaysia, which until now still uses traditional Cross-border Post or still uses the old-fashioned concept. The research method is Library Research and Field Research. As for the population in this study are the Customs and Excise staff of Jagoi Babang, the Border Society of Jagoi Babang, the Trans?Border Post Guard Officer, the Jagoi Babang Entrepreneur. The border trade model is also run coordinated and integrated by BUMDes Together by synergizing the management of the potential for natural tourism, cultural tourism and culinary tourism and handicrafts (home industries) to be part of the goods offered
    Date: 2021–06–30
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:4xbzs&r=
  3. By: Mardatillah, Vira; Susanto, Romi
    Abstract: The purpose of the study was to determine the mudharabah financing procedure carried out by PT. Bank Syariah Indonesia, Tbk KC Padang. In analyzing the data, the writer uses qualitative data analysis method as a method that describes descriptively about the mudharabah financing procedure at PT. Bank Syariah Indonesia, Tbk KC Padang. The results of this study there are several stages of the Mudharabah Financing Procedure at Bank Syariah Indonesia, namely the submission of an application for mudharabah financing, analysis of mudharabah financing, the decision to apply for mudharabah financing is divided into two decisions, namely the financing decision is accepted and the financing decision is rejected, if the financing decision is accepted or rejected, it is submitted in writing. by providing clear and wise reasons, then the mudharabah financing agreement, the disbursement of the mudharabah financing, the supervision of the mudharabah financing and the return of the mudharabah financing
    Date: 2021–08–23
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:y4hcs&r=
  4. By: Arifin, Antoni Ludfi
    Abstract: Peran korporasi juga perguruan tinggi dalam menciptakan SDM Unggul yang akan melahirkan pemimpin unggul tidak dapat dinafikan. Agregasi dari strategi tersebut adalah Indonesia Unggul, di mana SDM yang memiliki kompetensi teknis, perilaku, dan manajerial baik. Peningkatan kompetensi penting bagi kami—secara kompetensi teknis, SDM Cendekia menginisiasi peningkatan kecerdasan literasi dan kecerdasan digital. Kedua hal tersebut merupakan kompetensi mandatori di samping kompetensi lainnya. Buku ini merupakan antologi tulisan dari 27 praktisi dan akademikus yang membahas peningkatan SDM Indonesia dari sudut pandang praksis empiris dan kajian teoritis. Melalui buku ini—komunitas SDM Cendekia menawarkan jalan berpikir dalam mengembangkan SDM yang kompetitif menuju organisasi unggul.
    Date: 2021–08–31
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:adw3t&r=
  5. By: Fitri, Yolanda Tri Marta; fernos, jhon
    Abstract: The purpose of this study is to determine the analysis of Loan to Deposit Ratio (LDR) and Non Performing Loans (NPL) at PT. Bank Negara Indonesia 1946 (Persero) Tbk. In analyzing the data, the authors used quantitative data analysis methods. Quantitative data is information data that is expressed in the form of figures from the calculation and measurement of the Loan To Deposit Ratio (LDR) and Non Performing Loan (NPL) analysis at PT. Bank Negara Indonesia 1946 (Persero) Tbk. The results of this study indicate that in the period 2017 - 2019 the Loan Deposit to Ratio (LDR) from the evaluation results is quite healthy because the average value is 89% with the evaluation criteria matrix is in the position > 75% LDR <100% and Non Performing Loans (NPL evaluation results are classified as healthy because NPL <5%.
    Date: 2021–08–24
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:673ha&r=
  6. By: Dr Mohammad Rafiqul Islam; Dr Nicholas Sim
    Abstract: How does food consumption improve educational outcomes is an important policy issue for developing countries. Applying the Indonesian Family Life Survey (IFLS) 2014, we estimate the returns of food consumption to education and investigate if more educated individuals tend to consume healthier bundles than less-educated individuals do. We implement the Expected Outcome Methodology, which is similar to Average Treatment on The Treated (ATT) conceptualized by Angrist and Pischke (2009). We find that education tends to tilt consumption towards healthier foods. Specifically, individuals with upper secondary or higher levels of education, on average, consume 31.5% more healthy foods than those with lower secondary education or lower levels of education. With respect to unhealthy food consumption, more highly-educated individuals, on average, consume 22.8% less unhealthy food than less-educated individuals. This suggests that education can increase the inequality in the consumption of healthy food bundles. Our study suggests that it is important to design policies to expand education for all for at least up to higher secondary level in the context of Indonesia. Our finding also speaks to the link between food-health gradient and human capital formation for a developing country such as Indonesia.
    Date: 2021–09
    URL: http://d.repec.org/n?u=RePEc:arx:papers:2109.08124&r=
  7. By: NURHAYATI, NUNUNG
    Abstract: Kualitas Sistem Informasi Akuntansi merupakan hal yang sangat penting bagi suatu organisasi. Melalui Sistem Informasi Akuntansi yang berkualitas, user akan memperoleh informasi yang berkualitas pada saat yang tepat untuk pengambilan keputusan. Fenomena yang terjadi pada organisasi di Indonesia menunjukkan bahwa sistem informasi akuntansi belum berkualitas sehingga berdampak pada belum berkualitasnya informasi akuntansi.
    Date: 2021–09–01
    URL: http://d.repec.org/n?u=RePEc:osf:thesis:wzgqh&r=
  8. By: Yanti, Putri; Putra, Yosep Eka
    Abstract: The purpose this research is to discuss about liquidity risk analysis at “Bank Negara Indonesia” (Persero) Tbk. The writer uses quantitative method. The type of data used is secondary data, which is obtained from published reports of “Bank Negara Indonesia” (Persero) Tbk the period 2016 to 2020. The result of this study indicate that the Cash Ratio can be said to be healthy because it is in accordance with Bank Indonesia regulations with an average ratio of 4,05%. The Quick Ratio is in the healthy criteria because the average value is greater than 100%. Loan to Deposit Ratio is in good condition because its value is below 75%. This means that the bank is able to fulfill its obligations immediately with its liquid assets and is able to provide depositors requests when withdrawing funds so that the bank’s liquidity risk is in a healty condition and well maintained.
    Date: 2021–08–23
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:xgq6y&r=
  9. By: Hidayat, Muhammad (STIE Nobel Indonesia); Latief, Fitriani; hidayah, Nur; Asbara, Nurkhalik Wahdanial
    Abstract: This community service activity was carried out in Kabba Village which was intended to provide assistance related to the revitalization of the BUMDes in Kabba Village. This service was carried out in two stages, namely field observations and implementation of assistance through the Focus Group Discussion (FGD) method which focused on three problems, namely Identification of Business Prospects, Selection of appropriate businesses and assistance in preparing BUMDes Financial Reports. From the FGD, it can be concluded that there are three prospective businesses to be managed and appropriate business analysis steps have also been submitted In this service activity, In this community service, training on the preparation of financial reports is also carried out which is intended to make sure that financial statements can be prepared in accordance with accounting standards in Indonesia.
    Date: 2021–08–15
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:pavw5&r=
  10. By: Lenel, Friederike
    Abstract: This paper studies the role of expected neediness for the formation of mutual support arrangements between households. I predict that under strategic link formation in the context of risk-sharing, households with fewer resources and thus a higher probability to become needy have a higher incentive to engage in informal support, yet mutual support arrangements should be less likely between households that differ in their expected neediness. The predictions are tested using census support network data of a fishing village on the Philippines. I show that households are indeed more likely to form mutual support arrangements with households that face a similar probability of neediness; yet, households with fewer resources are not necessarily more likely to engage in mutual support. Furthermore, I document substantial differences in the structure of reciprocated and unreciprocated support links that need to be accounted for in the analysis of support arrangements.
    Date: 2021
    URL: http://d.repec.org/n?u=RePEc:zbw:cegedp:427&r=
  11. By: Bertram, Christine; Quaas, Martin; Reusch, Thorsten B.H.; Vafeidis, Athanasios T.; Wolff, Claudia; Rickels, Wilfried
    Abstract: Carbon sequestration and storage in mangroves, salt marshes and seagrass meadows is an essential coastal ‘blue carbon’ ecosystem service for climate change mitigation. Here we offer a comprehensive, global and spatially explicit economic assessment of carbon sequestration and storage in three coastal ecosystem types at the global and national levels. We propose a new approach based on the country-specific social cost of carbon that allows us to calculate each country’s contribution to, and redistribution of, global blue carbon wealth. Globally, coastal ecosystems contribute a mean ± s.e.m. of US$190.67 ± 30 bn yr−1 to blue carbon wealth. The three countries generating the largest positive net blue wealth contribution for other countries are Australia, Indonesia and Cuba, with Australia alone generating a positive net benefit of US$22.8 ± 3.8 bn yr−1 for the rest of the world through coastal ecosystem carbon sequestration and storage in its territory.
    Keywords: Climate-change mitigation,Economics,Marine biology
    Date: 2021
    URL: http://d.repec.org/n?u=RePEc:zbw:ifwkie:240209&r=
  12. By: WATANABE Mariko; KAWASHIMA Fujio; KAMO Tomoki; KAWASE Tsuyoshi
    Abstract: This paper conducts an analysis on the policy documents issued by China regarding the entry to Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP, hereafter). The Chinese governments expressed their interest toward entry in 2020. Analysis of the documents revealed their political purpose and expected actions towards achieving their goals. In 2020, President Xi Jinping and Premier Li Keqiang respectively referred to their intention to start talks on the entry to CPTPP. This paper examines the following points: (1) their basic attitude toward the arena of international rule making, (2) China's general attitude towards the WTO, (3) their policy they called Legal Work on Foreign Issues, (4) individual rules in chapters on SOE, Labor and E-Commerce of the TPP framework and applicability of China, (5) impacts of the U.S. and UK actions towards CPTPP on China's stance. We found that China is taking actions toward achieving their policy of Legal Work on Foreign Issues which consist of (1) enhancing their "institutional discourse power" through international rule making, and (2) legislation against extraterritorial application by foreign entities from 2021 to 2025. It is highly likely that they regard the entry to CPTPP as an important step in building their institutional discourse power, whose concrete goal is the building of an FTAAP (Free Trade Agreement of Asia-Pacific), beginning with entry into CPTPP in addition to RCEP.
    Date: 2021–09
    URL: http://d.repec.org/n?u=RePEc:eti:rpdpjp:21016&r=
  13. By: Pereira, Francis; Fife, Elizabeth
    Abstract: A global and growing shortage of medical doctors and nurses, exacerbated by increasing life expectancy, is generating greater cost pressures on health care around the world. Many industry analysts and health care professionals have argued that early detection and preventive care, as well as education, is a solution to the escalating costs of medical care. In this respect, telemedicine can help alleviate these pressures, as well as extend medical services to under-served or unserved areas.
    Date: 2021
    URL: http://d.repec.org/n?u=RePEc:zbw:itsb21:238046&r=
  14. By: Babak Naysary (INTI International University, Faculty of Business, Nilai, Malaysia); Ruth Tacneng (LAPE - Laboratoire d'Analyse et de Prospective Economique - GIO - Gouvernance des Institutions et des Organisations - UNILIM - Université de Limoges); Amine Tarazi (LAPE - Laboratoire d'Analyse et de Prospective Economique - GIO - Gouvernance des Institutions et des Organisations - UNILIM - Université de Limoges)
    Abstract: This paper investigates the relationship between an individual's saving and borrowing practices and his/her propensity to use fintech services. More particularly, we examine whether having multiple saving and borrowing channels increases a person's likelihood to participate in online funding platforms, and use robo-advisors. Using a sample of over 2000 respondents to a survey we conducted in Malaysia, our main results indicate that individuals who save and borrow via multiple channels, and through external conduits, are more likely to use fintech services than their counterparts. This is consistent with the view that individuals who use multiple saving and borrowing conduits are more likely to perform mental accounting, a concept which is commonly used by fintech companies to facilitate personal wealth management. Further, our findings reveal that among respondents with multiple saving channels, those who put less importance on trust in financial products, and consider financial returns essential, are the most likely users of fintech services. Overall, our findings offer new insights by providing a better understanding of the factors that foster the use of fintech services.
    Keywords: alternative lending,trust,fintech,P2P lending platforms,crowdfunding,robo-advisors
    Date: 2021–09–06
    URL: http://d.repec.org/n?u=RePEc:hal:wpaper:hal-03335254&r=
  15. By: Christine Arriola; Przemyslaw Kowalski; Frank van Tongeren
    Abstract: 2020 marked some of the largest reductions in trade and output volumes since WWII. Focusing on the COVID-19 pandemic and using the latest monthly and quarterly data on international trade of selected countries and products, this paper documents key shifts in geographical direction and product composition of international trade in 2020. Trade in services declined by more than twice as much as trade in goods and its recovery has also been slower. While the size of the drop in global trade relative to the drop in output in 2020 was smaller than during the Global Financial Crisis (GFC), this was not related to the overall size of the trade impacts in 2020, but rather reflects the significant heterogeneity of trade and production impacts across specific goods, services and trade partners from COVID-19. Trade in several types of goods plummeted, while that in others increased markedly. As a result, the variation in trade impacts across the different product categories in 2020 was not only larger than during the GFC, but also larger than in any other year during the past two decades. The product structure of countries’ goods trade also changed significantly in 2020, indicating large adjustments. While some international supply chains came under pressure in early months of the pandemic, the data also show that supply chains were instrumental in the resumption of economic activity. The distance travelled by imported products actually continued to increase in 2020, largely as a result of China and other Asian countries filling supply gaps resulting from lockdowns and demand changes in other regions. These shifts occurred in the context of significant perturbations in the international transport sector. While it is not known which of the changes in 2020 will be only short-lived, some seem to show signs of longer-term shifts or are likely to result in long-term adjustments. Above all, the unprecedented heterogeneity of changes in trade flows across products, sources and destinations seen in 2020 suggests high uncertainty and adjustment costs, and implies an increased need ‒ and incentives ‒ for consumers, firms and governments to adopt new or intensify existing risk mitigation strategies.
    Keywords: COVID-19, Globalisation, International supply chains, International trade, Statistics
    JEL: F10 F14 F40 F61
    Date: 2021–09–20
    URL: http://d.repec.org/n?u=RePEc:oec:traaab:252-en&r=
  16. By: Tii N. Nchofoung (University of Dschang, Cameroon); Elvis Dze Achuo (University of Dschang, Cameroon); Simplice A. Asongu (Yaoundé, Cameroon)
    Abstract: This study aims to empirically verify the effects of natural resource rents on inclusive human development in developing countries. The results from the IV Tobit regression show that natural resource rents have a positive direct effect on inclusive human development in developing countries and that this relationship varies by regional groupings, income levels, level of development and export structure. Looking at the transmission mechanisms, when the interactive variables of governance and environmental quality is introduced, the modulating channel through governance exerts a robust negative synergy effect in the sample of developing countries and positive synergy effects for Africa and low-income countries. When the interactive variable of CO2 emissions is introduced for Africa, a negative net effect of natural resource rents on inclusive human development is obtained. This was up to a policy threshold of 25.4412 of CO2 emissions when the negative effect is nullified. For Asia and the Latin America and Caribbean, a positive net effect is obtained. This is up to a CO2 emissions threshold of 29.038 and 3.6752 respectively, when the positive effect is nullified. Besides, the high income and the upper-middle income countries produce a negative net effect of resource rents on inclusive human development through CO2 modulation, with up to positive CO2 emission thresholds of 37.9365 and 23.6257 respectively. Policy implications are highlighted. In summary, contingent on engaged specificities, where conditional effects are negative, negative thresholds for complementary policies have been provided and in scenarios where conditional impacts are positive, actionable positive thresholds have been provided.
    Keywords: Resource Rents, Inclusive Human Development, Institutional Quality, Environmental Quality.
    JEL: P48 O11 C23
    Date: 2021–01
    URL: http://d.repec.org/n?u=RePEc:abh:wpaper:21/025&r=
  17. By: Vuong, Bui Nhat (Vietnam Aviation Academy)
    Abstract: Mục tiêu của nghiên cứu này là khám phá mối quan hệ giữa làm việc tại nhà và hiệu quả công việc trong giai đoạn đại dịch COVID-19 thông qua vai trò trung gian của sự cân bằng trong công việc và gia đình, cũng như sự hài lòng trong công việc. Bên cạnh đó, vai trò điều tiết của mối quan tâm về COVID-19 cũng đã được xem xét. Nghiên cứu này đã thu thập dữ liệu bằng cách gửi một bảng câu hỏi trực tuyến đến 325 người lao động ở Thành phố Hồ Chí Minh (TP. HCM), những người được hỏi đã có trải nghiệm về làm việc tại nhà. Kết quả từ mô hình hóa phương trình cấu trúc bình phương nhỏ nhất từng phần (PLS-SEM) bằng cách sử dụng chương trình SmartPLS 3.0, nghiên cứu chỉ ra rằng làm việc tại nhà trong giai đoạn đại dịch COVID-19 đã tác động tích cực đến hiệu quả làm việc của nhân viên. Mối quan hệ tích cực này đã được trung gian một phần bởi sự cân bằng trong công việc và gia đình, và sự hài lòng trong công việc. Thêm vào đó, kết quả phân tích cho thấy rằng khi người lao động càng để tâm đến những hệ quả gây ra bởi đại dịch thì mối quan hệ tích cực giữa Làm việc tại nhà và sự hài lòng trong công việc trở nên mạnh hơn. Cuối cùng, nghiên cứu khuyến nghị rằng các nhà hoạch định chính sách như các công ty và chính phủ thúc đẩy và điều chỉnh chương trình làm việc tại nhà để gia tăng hiệu quả công việc của nhân viên trong giai đoạn đại dịch COVID-19.
    Date: 2021–08–30
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:cx6sq&r=
  18. By: Vuong, Bui Nhat (Vietnam Aviation Academy)
    Abstract: Nghiên cứu này nhằm để xem xét tác động của nhận thức về trách nhiệm xã hội của doanh nghiệp (CSRP) đối với hiệu quả công việc thông qua vai trò trung gian của thái độ công việc (sự gắn kết của nhân viên và sự hài lòng trong công việc) và vai trò điều tiết của Thu nhập. Dữ liệu khảo sát được thu thập từ 220 nhân viên đang làm việc tại các doanh nghiệp vừa và nhỏ tại Thành Phố Hồ Chí Minh. Kết quả từ mô hình phương trình cấu trúc bình phương nhỏ nhất từng phần (PLS-SEM) bằng cách sử dụng chương trình SmartPLS 3.0 chỉ ra rằng nhận thức CSR của nhân viên có ảnh hưởng tích cực đến hiệu quả công việc. Bên cạnh đó, sự gắn kết của nhân viên và sự hài lòng trong công việc đã làm trung gian một phần cho mối quan hệ này. Hơn nữa, phân tích ảnh hưởng điều tiết cũng chỉ ra rằng mối quan hệ tích cực giữa CSRP và thái độ công việc có thể tăng lên đáng kể ở nhân viên có thu nhập cao hơn ở nhân viên có thu nhập thấp. Phát hiện này cũng ngụ ý rằng các nhà quản trị nên xây dựng CSR thích hợp để cải thiện thái độ công việc và hành vi tích cực của nhân viên.
    Date: 2021–09–10
    URL: http://d.repec.org/n?u=RePEc:osf:osfxxx:y7kem&r=

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