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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,249 Documents

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THE ROLE OF PROFITABILITY, CAPITAL STRUCTURE AND FIRM SIZE TOWARDS THE FIRM VALUE OF PT. CITRA MARGA NUSAPHALA PERSADA, TBK DURING PERIOD 1995-2017 Yusuf, Julio; Dewi Syarif, Andam
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.743

This research has intend to reveal and investigate the impact of return on assets, return on equity, debt equity ratio, and firm size towards firm value of PT. Citra Marga Nusaphala Persada Tbk. The research Sampling used a quantitative approach. The Samples obtained and used were financial Statements of PT CMPN Tbk which have been published on the IDX with an observation period of 23 years with 2 semesters of each year. These research data used was secondary data through time series data analysis method. The results of this research shows that return on assets has a negative and significant affect on firm value; return on equity has a positive and significant affect on firm value; debt equity ratio has a negative and significant affect on firm value; firm size has no significant affect on firm value.

TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS Amin, Asbi
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.746

This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.

ANALYSIS OF EMPLOYEE'S WORK DISCIPLINE IN PT CIPTA PEDAGANG UNGGUL FROM MOTIVATION AND LEADERSHIP STYLE Nur Affini, Dinar
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.747

This study aims to analyze the influence of motivation and leadership style on employee’s work discipline. The population in this study were 30 employees of PT. Cipta Pedagang Unggul. The sample used was 30 employees of PT. Cipta Pedagang Unggul with saturated sample method. The data used are primary data from observations, questionnaires, and interviews. The research instrument is a questionnaire. Data analysis method using Likert scale, processed using SPSS. This study proves that motivation has no significant effect on employee discipline. Leadership style has a positive and significant effect on employee discipline.

MODEL OF PURCHASING DECISIONS AND CUSTOMER SATISFACTION: ANALYSIS OF BRAND IMAGE AND PRODUCT QUALITY (MARKETING MANAGEMENT LITERATURE REVIEW) Bimaruci, Hazimi; Mahaputra, M. Rizky; Rafqi Ilhamalimy, Ridho
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.748

The purpose of writing a Literature Review Papers is to determine the effect of variable product quality and brand image on purchasing decision variables and consumer satisfaction. With qualitative methods and Library Research. The results show that product quality affecting customer satisfaction, product quality affecting customer satisfaction, brand image affecting customer satisfaction, customer satisfaction affecting brand image affecting customer satisfaction.

The Influence of Bank Health on Third Party Fundraising with Inflation as Intervening Variable at Sharia Commercial Banks in indonesia Akbar, Ali; Syekh, Saiyid
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.791

This research is to know the effect of Bank Health partially and simultaneously on Inflation, the effect of Bank Health partially and simultaneously on Third Party Fundraising, the effect of Inflation on Third Party Fundraising and the effect of Bank Health partially and simultaneously on Third Party Fundraising through Inflation. The population of this research amount of was 14 Sharia Banks in Indonesia for the period 2014 - 2019 with sample amount of 8 Sharia Banks. The method used is Path Analysis by using SPSS program or software with version 22. The results showed that partially the Non Performing Financing (NPF) has negative and insignificant effect on Inflation, Good Corporate Governance (GCG) has positive and insignificant effect on Inflation, Net Rewards has positive and significant effect on Inflation and Capital Adequacy Ratio (CAR) has negative and significant effect on Inflation, while simultaneously Bank Health have no significant effect on Inflation. NPF has positive and significant effect on Third Party Fundraising, GCG has negative and insignificant effect on Third Party Fundraising, Net Rewards has positive and insignificant effect on Third Party Fundraising and CAR has negative and significant effect on Third Party Fundraising, while simultaneously Bank Health have significant effect on Third Party Fundraising. Inflation has negative and insignificant effect on Third Party Fundraising. Partially NPF, GCG, Net Rewards and CAR, indirectly has no significant effect on Third Party Fundraising through Inflation, while simultaneously Bank Health indirectly have no significant effect on Third Party Fundraising through Inflation.

Can Thin Capitalization And Transfer Pricing Activities Reduce The Tax Burden Winarto, Winarto; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.795

The purpose of this research is to examine the effect of thin capitalization and transfer pricing as a vehicle for companies to reduce their corporate tax burden. The research method used is a quantitative-explanation, with the proxy of tax avoidance is ETR. This research found that thin capitalization activities and transfer prices have a negative and significant effect on tax avoidance. This research also found that institutional ownership strengthens the effect of thin capitalization and transfer pricing on tax avoidance. This research contributes to the literature on using the PLI ratio, namely ROCE as a measurement tool for transfer pricing activity, which provides a new methodological contribution to tax avoidance research through transfer pricing activities in Indonesia's manufacturing companies. This study proves that Return On Capital Employed can be used as a transfer pricing activity measure.

Business Network Literature Review: A Mini-Review Approach Ahmad Munawar, N.; Hadiaty, Fifit; Parantoro, Apri
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.797

This study aims to find the formulation of factors that can influence the development of business networks both locally and globally. This study used a qualitative method by reviewing 27 journals from previous researchers. The results of this study indicate that multi-actor factors are useful for understanding business networks. Ex-ante signaling and filtering factors at the contractual relationship formation stage are complementary mechanisms that enhance network performance. Agency approach, structure approach and practice approach affect the performance of the business network. Another factor that can improve the performance of a business network is clustering social audiences in a business information network. Organizational variables such as participatory architecture, organizational integration, and mechanisms play a relevant role in protecting and developing business networks. The next finding is that the management relationship factor can improve the performance of the small and medium business network. Value creation innovation includes new capabilities, technology and processes as well as partnerships for the purpose of co-creation that can reduce risk in the business network. Linkage factors and their effect on network connectivity can play a relevant role in strategic business decisions. The role of dynamic capabilities in encouraging business model innovation, especially in market-oriented small and medium enterprises, can encourage innovation in the business model of the small and medium enterprises themselves. Other factors that can affect the efficiency of a business network are intellectual agility, leadership and micro-enterprise innovation mediated through entrepreneurial leadership. The large structure in a business network can positively affect business performance through linkage mechanisms. Whereas the presence of a large number of affiliates in the first company layer of the affiliate structure causes a decrease in the effect of size on the group level performance of the business. Limited diversification at the business group level in the first corporate layer of the affiliate structure results in reduced returns in terms of risk sharing, because shareholders can reduce their investment, thus negatively impacting the overall group level performance. The role of religion and spirituality in the context of a business network greatly influences the strength of a business network.

The Effect of Accounting Conservatism, Capital Intensity and Independent Commissionerson Tax Avoidance, With Independent Commissioners as Moderating Variables (Empirical Study on Banking Companies on the IDX 2014-2017) Lismiyati, Nunik; Herliansyah, Yudhi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.798

This study aims to provide empirical evidence that accounting conservatism, capital intensity and Independent Commissioners have an effect on tax avoidance, as well as the existence of an independent board of commissioners as a moderating variable to interact with the relationship between accounting conservatism and capital intensity on tax avoidance. The method used is descriptive quantitative. The sample of this research is on 30 banking companies on the Indonesian Efex Exchange for 2014-2017 and the data analysis technique used is SPSS 22.The results of this study indicate that accounting conservatism, capital intensity has a significant effect on tax avoidance, and independent board of commissioners has no effect on tax avoidance. tax avoidance, and the independent board of commissioners did not moderate accounting conservatism on tax avoidance, while the independent board of commissioners was a variable that moderated capital intensity on tax avoidance.

The Influence of E-Tax Services, Income and Communication Style on Tax Compliance Saryono Putri, Nany; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.803

This study aims to determine what factors affect taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples. Keywords: e-tax services, income, communication style, tax compliance, individual taxpayers.

The Effect of Profitability, Leverage and Liquidity on Dividend Policy for Construction Issuers in 2014-2019 Althov Feizal, Dava; Sudjono, Sudjono; Badawi Saluy, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.821

The era of globalization when it has led to the development of the economy which is very rapid and demanding companies , both companies locally and internationally , must contend tight . Policy dividends have become a concern many parties on the outside of the internal enterprise , such as the holder of the stock , investors, creditors , and the external others who have interest in the information that is issued by a company. This paper aims to determine the factors that affect dividends in construction companies . To test the hypothesis , we used the data series while the annual are listed on the bursary effect in 2014 until 2019. We use panel data model to analyze the influence of Return On Equity , Debt to Equiy Ratio and Current Ratio that affect the dividend.

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Home Page

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Editorial Team

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Contact Name Ebit Bimas Saputra

Contact Email dinasti.info@gmail.com

Phone +6282287504359

Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA