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The Determinants of China's Minimum Wage Rates

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China & World Economy 2023年第3期31卷 59-91页

作者： Achim Schmillen Michael Stops Dewen Wang Human Development World BankIndonesia Institute for Employment Research Germany Senior Social Protection Economist World BankChina.

We use a highly disaggregated panel of macro data and minimum wages at the county level to investigate the processes behind minimum wage adjustments in *** on random effects models,spatial econometrics techniques,and multilevel analyses,we document that a comparatively small number of economic variables-including the local price level and GDP per capita-are important determinants of minimum wage *** between adjacent counties and counties of the same administrative type,and centralized mechanisms,particularly at the provincial level,also play an important role in explaining the variance in minimum wage rates across ***,we show that China's provinces are the key players for setting minimum wage rates and that,when they do so,they are not uniform in the way they weigh different economic variables.

关键词： applied spatial econometrics China highly disaggregated macro data minimum wage setting multilevel analysis strategic interactions between subnationa governments

Growth and Inequality in indonesia： Does Kuznets Curve Hold？

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Journal of Modern Accounting and Auditing 2015年第2期11卷 93-111页

作者： G. A. Diah Utari Retni Cristina Central bank of indonesia Jakarta Indonesia

Sustainable economic growth has put indonesia as a middle-income country （MIC） and currently, the level of per capita income has already exceeded US$3,000. The increase in income per capita is followed by the increasing number of middle-class population and the reduction in poverty. However, it has not been accompanied by declining inequality that reflects the quality of economic growth. According to Kuznets theory, an increase in inequality is a common problem in the process of economic growth. Inequality will further decline after the country has reached a certain threshold level of income. This study aims to analyze the trend and nature of income inequality in indonesia and to test whether the Kuznets Curve holds. This paper used dynamic panel method with 26 provincial panel data from 2000 to 2011. The empirical result proves the existence of inverted U-shaped Kuznets Curve in indonesia and it may have the turning points when the real GDP per capita in each province reached Rp. 179.41 million/year or around US$17.000. For the determinant of inequality in indonesia, this study found that the percentage of urban population, inflation, and share of agricultural sector contributed to the increase of inequality, while high-level education and share of industrial sector are associated with the lower level of inequality.

关键词： growth middle class poverty inequality Kuznets Curve dynamic panel

Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable

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Journal of Modern Accounting and Auditing 2011年第10期7卷 1034-1045页

作者： Rahmawati Putri Septia Dianita Sebelas Maret University Surakarta Indonesia bank Negara indonesia Jakarta Indonesia

This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnings management and CSR） effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company＇s financial performance in the future.

关键词： corporate social responsibility earnings management corporate financial performance

Constructing Damage Indices Based on Publicly Available Spatial Data:Exemplified by Earthquakes and Volcanic Eruptions in indonesia

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International Journal of Disaster Risk Science 2021年第3期12卷 410-427页

作者： Emmanuel Skoufias Eric Strobl Thomas Tveit Poverty and Equity Global Practice World BankWashingtonDC 20433USA Department of Economics University of Bern3012 BernSwitzerland

This article demonstrates the construction of earthquake and volcano damage indices using publicly available remote sensing sources and data on the physical characteristics of *** earthquakes we use peak ground motion maps in conjunction with building type fragility curves to construct a local damage *** volcanoes we employ volcanic ash data as a proxy for local *** indices are then spatially aggregated by taking local economic exposure into account by assessing nightlight intensity derived from satellite *** demonstrate the use of these indices with a case study of indonesia,a country frequently exposed to earthquakes and volcanic *** results show that the indices capture the areas with the highest damage,and we provide overviews of the modeled aggregated damage for all provinces and districts in indonesia for the time period 2004 to *** indices were constructed using a combination of software programs—ArcGIS/Python,Matlab,and *** also outline what potential freeware alternatives ***,for each index we highlight the assumptions and limitations that a potential practitioner needs to be aware of.

关键词： Damage indices indonesia Natural hazard modeling Remote sensing data

Influence of Customer Relationship Marketing and Satisfaction of Customer Loyalty （Case Study： In bank CIMB Niaga Lembong in Bandung）

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Economics World 2018年第2期6卷 98-107页

作者： Anny Nurbasari Nisa Hanum Harani Maranatha Cristian University Bandung Indonesia indonesia Polytechnic of Post Bandung Indonesia

The purpose of this study was to examine the theoretical basis in an effort to build the competitiveness of the banking services industry, particularly in terms of customer satisfaction and loyalty. This type of research uses explanatory research. The sampling method used a non-probability sampling, used purposive sampling technique that has become a customer for two years, used questionnaires to 100 respondents in Bandung bank customers. Measurement validity uses confirmatory factor analysis, while test reliability is calculated by Cronbach Alpha method. Analysis to test the hypothesis uses the path analysis. The findings illustrate a clear pattern of the dimensions of customer relationship marketing, satisfaction effect built, and several important findings including empirical verification mediating role overall customer satisfaction in the formation of loyalty attributes.

关键词： customer relationship marketing satisfaction customer loyalty

Risk signal, financial derivatives transactions and the indonesian GAAP

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Journal of Modern Accounting and Auditing 2010年第2期6卷 16-25,37页

作者： Hilda Rossieta Faculty of Business and Economics University of Indonesia Jakarta 10430 Indonesia

Motivated by the accounting events of firm＇s default related to derivatives and other financial instruments transactions, this study is aimed to investigate the capability of accounting information to signal the risks associated with the use of financial derivatives for hedging. Hypothesis are developed based on the theory and empirical evidences of manager＇s motive to use derivatives for hedging （Berkman ＆ Bradbury, 1968; Dune, et al., 2003） as well as signaling theory of accounting information （Ball ＆ Brown, 1968; Beaver ＆ Dukes, 1972; Jensen ＆ Meckling, 1976; Megginson, 1997）. The hypotheses are formulated in the Ordinary Least Square model. The study uses Statistical Product and Service Solutions （SPSS） version 14 as software to conduct the statistical tests. Non-bank and non-financial institutions firms with financial derivatives transactions listed in indonesian Stock Exchange during 2001 to 2006 are chosen as the sample. Determinations of the time frame has considered the timing of introduction of revisions of accounting standard on derivatives and other financial instruments in indonesia PSAK 50 Financial Instruments： Presentations and Disclosures which was published in July, 1998, as well as PSAK 55 Financial Instruments： Recognition and Measurements which was published in 1998. Based on the sample selections procedure and the completeness of the data required by the model, 24 firms listed during 2001-2006 or equal to 66 firm-years observations were identified as the data to be tested. Empirical evidences suggests that indonesian GAAP is capable of providing signal associated with：（1） Fair value exposures related to manager＇s motive to reduce the cost of financial distress; （2） Cash flow exposures related to manager＇s motive to practice tax arbitrage as well as to overcome underinvestment problems; （3） Interest rate risks related to manager＇s motive to avoid the risk default due to limitations of debt covenants; （4） Forex risk related to manager＇s motive t

关键词： risk signal financial derivatives accounting manager's hedging motive indonesian GAAP

Accounting of Foreign Currencies： Difference in Exchange Transactions and Relation With Taxation of indonesia （Case Study in Fishery Company）

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Journal of Modern Accounting and Auditing 2013年第5期9卷 609-615页

作者： Ilham Hidayah Napitupulu Abdul Rahman Dalimunthe Padjadjaran University Bandung Indonesia Politeknik Negeri Medan Medan Indonesia Politeknik Negeri Medan Medan Indonesia

Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, differences in the exchange rate will lead to foreign exchange, be it a foreign exchange gain or foreign exchange losses. Exchange rate used at the beginning of the transaction is the exchange rate on the transaction, but in indonesian currency transactions, what is often used is the exchange rate issued by the Directorate General of Taxation （DGT）. If at the end of the period, a balance of foreign currency still exists, then it will be adjusted using a fixed rate or an exchange rate of Central bank of indonesia. The results showed that the treatment of foreign exchange at the fishery company was using both the exchange rate allowed in the accounting and taxation regulations in indonesia. The balance of transactions is related to export, be it a balance of accounts receivable on the sale of the outstanding balance of exports and export freight carried at the exchange rate adjustment of Central bank of indonesia, subsequent transactions relating to the purchase of imports were adjusted to a fixed exchange rate, which means that the balance payable on imports will continue to use the exchange rate at the beginning of the transaction

关键词： accounting for foreign exchange exchange rate taxation

Evolution of Financial Risks in Emerging Markets under the Background of an Interest Rate Hike in the US

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China Economic Transition 2019年第1期2卷 36-51页

作者： CHEN Weidong ZHONG Hong WANG Youxin ZHAO Xueqing of Institute of International Finance Bank of China

In 2018,advanced economies saw continuous recovery and a tightening of monetary policy;however,emerging markets were in for a more challenging *** April 2018,financial turmoil in emerging markets has been exacerbated by a faster-than-expected increase in the USD index,a surge for 10-year *** yields.A financial crisis broke out first in Argentina,followed by emerging economies like Turkey,Brazil,and indonesia,substantially exacerbating their financial *** is the commonality between the current round of financial turmoil in emerging markets and historically financial crisis?

关键词： Financial faster policy

bank Criminal Act： Case of Fraud Using Letter of Credit-bank as a Victim

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Chinese Business Review 2018年第3期17卷 123-137页

作者： Pwee Leng Handjaya A. Hugan Petra Christian University Surabaya Indonesia Narotama University Surabaya Indonesia

Letter of Credit （L/C） is a payment method offered by bank for settling the foreign trade. The existence of L/C is a means capable of providing guarantee for the interests of the sellers and buyers. In the event of default by either party, either the seller or the buyer, the bank as the L/C issuer will provide payment guarantee for the seller or the waiver of payment for the buyer. The bank’s risk in issuing the L/C is regarding with the weakness of L/C. In Article 5 of UCP 600, it is emphasized that in transactions using L/C, banks deal only with documents, not dealing with goods, or other implementation. In Article 14a of UCP 600 it is affirmed that the L/C payments are based on the suitability between the L/C requirements and the submitted documents viewed under “on their face”. The bank authority as the guarantor which only deals with the documents in making payments causing the L/C instrument is often used in fraud against the bank. Many banking fraud cases that occur in indonesia take advantage of L/C weakness. This paper will discuss the occurrence of criminal acts in the banking by exploiting weaknesses in the L/C that makes the bank as a victim. In addition, this paper aims to explain the effort to overcome the criminal acts that occurred at the issuing bank as a victim by using L/C. The discussion in this paper emphasized the application of laws and regulations applicable to indict the perpetrators of criminal acts in the banking sector by exploiting weaknesses of L/C. Aspects of the discussion of a criminal offense are based on the Act No. 10 of 1998 concerning banking, and under the provisions of the Criminal Code.

关键词： Letter of Credit bank criminal act fraud against bank