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INDONESIA
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Published by Dinasti Publisher
ISSN : 27213021     EISSN : 2721303X     DOI : 10.31933
Core Subject : Economy,
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
Articles 1,249 Documents
Overview of Human Resource Management in Islamic Economics Nurwan, Nurwan; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1051

Abstract

Islamic economic human resources are said to be important because Islamic economic resources must have morals, skills and competencies. The purpose of this study is to review how the concept of human resource management in Islam is.The data collection method in the article is a literature study with descriptive analysis. The results of the study stated thatHuman resources in Islam are those who have the noble qualities of the Prophet SAW, namely Siddiq (true and honest), Amanah (honest/trustful, responsible), Fathanah (intelligent) and Tabligh (transparent). These qualities will produce human resources who are kafa'ah (professional), amanah (trustworthy), and himmatul amal (work motivation).
Implementation Sharia of Marketing in Islamic Concept Abdullah, Ratna; Wahab, Abdul; Hamid Habbe, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1052

Abstract

Spiritual marketing concept of Islamic Banks, Spiritual marketing is a form of marketing that is imbued with spiritual values ??in all processes and transactions, until it reaches a level where all major stakeholders in all businesses (customers, employees and shareholders), suppliers, distributors and even competitors even if you find happiness, Therefore,This study aims to examine the implementation of Islamic marketing in Islamic concepts in Islamic banks.The data collection method in this article is a literature study by collecting information that is relevant to the topic or problem that will be or is being researched. With qualitative research, it is necessary to do descriptive analysis.The implementation of the concept of Islamic ethics in marketing marketing personnel at Islamic Banks was found to have been carried out completely. There are four characteristics of Islamic marketing, namely: Theistic (Rabbaniyah), Ethical (Aklaqiyyah), Realistic (Al-waqi'iyyah) and Humanistic (Al-Insaniyyah). In practice, marketing activities carried out by Islamic Banks are based on existing rules and do not conflict with Sharia principles. Five characteristics that must be possessed by a Sharia bank marketer are Shiddiq (True and Honest), Amanah, Fathanah (intelligent), Thabligh (communicative) and Istiqamah.
The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 Raymond Trilaksana, Ahmad; Fadjarenie, Agustin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1053

Abstract

This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
Analysis Towards the Factors Relates to the Yield at Sharia Bond Which Listed on Indonesia Stock Exchange During Period of 2020 Feriatna, Troynanda; Marsoem, Bambang Santoso
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): 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.v2i6.1060

Abstract

This research analyzes the influence caused by the debt equity ratio (DER), maturity, firm size and rating of Islamic bonds on the yield to maturity (YTM) from corporate Islamic bonds. The research population consisted of corporate sharia bonds traded at the Indonesia Stock Exchange during period of 2020. The sample choosen technique was performed by purposive sampling. The research sample consisted of 59 corporate bonds that issued from 13 companies through all sectors except the banking and financial sectors. The research analysis method used descriptive statistics and multiple linear regression. The outcomes showed partially that the maturity variable had a significant positive affect to YTM, Rating had a negative affect on YTM, while DER and Islamic bond ratings had no affect on YTM. The research implication stated that companies need to increase their sharia bond ratings in order to maintain investor trust. For further research, it is expected to analyze other variables which had an impact to YTM because the coefficient of determination that reached from this research are 67%, while the remaining of 33% was determined by other variables which not explained in this research.
Stock Prices Affected by Debt to Equity Ratio and Net Profit Margin in Pharmaceutical Sub-Sector Companies Listed on The Indonesia Stock Exchange (IDX) For the 2019-2020 Period Sanusi Silitonga, Eddy
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1061

Abstract

The purpose of this research is to determine the effect of debt to equity ratio and net profit margin on the stock price of Pharmaceutical companies on the Indonesia Stock Exchange. The type of approach in this research is quantitative—the type of analysis using associative analysis with the classical assumption method, model testing, and hypothesis testing. Simultaneous research results affect stock prices. Partially debt to equity ratio and net profit margin affect stock prices. The coefficient of standardization of the most significant beta is the variable net profit margin, so it can be concluded that the most influential variable is the variable net profit margin.
The Effect of NPM, DPR, DER and Existed Size of the Company Towards the Income Smoothing in Manufacturing Companies Dara Sarra, Hustna; Mikrad, Mikrad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1082

Abstract

Income smoothing is a natural thing to do by management because of fluctuations in income which are considered abnormal and sometimes not as in line as the stated plan of the company set up at the beginning. Financial reports published on the Indonesian Stock Exchange are usually always analysed by investors and potential investors as a basis for decision making, one way for investors to detect that the reports presented indicate high income smoothing values ??which can cause mistakes in decision making and harm. One way to detect the smoothing condition of the existed income is based on the index of Eckel standards of regulations. This study uses a population of 72, for 4 years in the manufacturing sector to companies used the index of Eckel standards of regulations by means of measuring the condition of smoothing of the income. The results showed that firm size had an effect on income smoothing while DER, NPM and DPR had no effect on income smoothing.
The Several Factors That Can affect the growth of Manufacturing Company Profits listed on the Indonesia Stock Exchange for the period 2016-2018 F Firdaus, Venus; Masruhin, Masruhin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): 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.v2i6.1104

Abstract

This study aims to examine the effect of profitability, capital structure, operating cash flow and firm size on earnings growth. The population of this study is all manufacturing companies listed on the Indonesia Stock exchange (IDX) in 2016-2018. Based on purposive sampling method, the total sample of this study was 19 companies. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis test. The measurement tool used for this analysis is the Eviews 9. The result of this study indicate that based on the partial test (t test) profitability, operating cash flow and firm size have a positive effect on earnings growth while capital structure has a negative effect on earnings growth. Taken together (test f) profitability, capital structure, operating cash flow and firm size affect the earnings growth
Analysis of the Effect of Stock Prices on Coal Sub- Sector on the Indonesia Stock Exchange 2014-2019 Rosdiana, Riska
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1106

Abstract

The rise and fall of stock market prices in the capital market is an interesting phenomenon to discuss related to the issue of fluctuations in the value of the company itself. The performance of a company can be seen by looking at the financial statements. To measure the financial statements of a company can use financial ratios in a certain period. This study is to determine the effect of the Current Ratio, Debt To Equity Ratio, and Price Book Value on stock prices. The object of research is the coal sub-sector which is listed on the Indonesia Stock Exchange in 2014-2019. The research design used is causal research. The sampling technique was the purposive sampling method. The population in this study were 25 coal companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2019 period as many as 8 companies met the criteria so that a total of 48 observations were used. The analysis technique used was panel data regression analysis and it was found that the higher model Appropriate use is a random effect. The data used in this study is secondary data. The results of this test indicate that simultaneously (Test F) Current Ratio, Debt to Equity Ratio and Price Book Value have a significant effect on stock prices. Partially (t-test) the Price Book Value variable has a significant positive effect on stock prices and the Debt to Equity Ratio variable has a significant negative effect on stock prices. Only the Current Ratio variable has no significant effect on the share price of coal sub-sector companies on the Indonesia Stock Exchange in 2014 – 2019.
Analysis of Determinants of Stock Transaction Volume and its Effect on the IDX Composite in IDX 2010-2020 Period Salim, M. Noor; Siregar, Junira
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): 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.v2i6.1107

Abstract

This study analyzes the impact of cash supply, dollar exchange rate, yuan exchange rate, Shanghai composite index (SSE composite index) on the IDX composite with transaction volume as a mediating variable (Case Study on Companies Listed on the Indonesia Stock Exchange in 2010 - 2020). The review was led utilizing 121 examples comprising of month to month information for all factors from 2010 to 2020. The information handling strategy utilized various straight relapse investigation procedures. The outcomes showed that to some extent cash supply, dollar exchange rate, SSE composite index had a critical constructive outcome on the IDX composite. To some degree, just the yuan exchange rate has no huge impact on the IDX composite. At the same time, cash supply, dollar exchange rate, yuan exchange rate and the SSE composite index simultaneously affected the IDX composite. The cash supply and the SSE composite index record have a critical constructive outcome on transaction volume. To some extent, exchange rate and yuan exchange rate have no critical impact on transaction volume. The cash supply, exchange rate, yuan exchange rate and SSE composite index simultaneously significantly affect on transaction volume. Simultaneously, cash supply, exchange rate, yuan exchange rate and SSE composite index significantly affect the IDX composite with exchange volume as an interceding variable.
Effect of Profitability and Liquidity on Capital Structure and Value of Plantation Companies in Indonesia Supeno, Ari; Ali, Hapzi; Yayuk Priyati, Rini
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): 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.v2i6.1123

Abstract

This study aims to examine the effect of profitability and liquidity on firm value in plantation companies in Indonesia with the intervening variable capital structure on plantation companies listed on the Indonesia Stock Exchange for the period 2018-2021. The results of this study indicate that: (1) Profitability has a significant positive effect on Capital Structure; (2) Liquidity has a significant negative effect on Capital Structure; (3) Profitability has no significant positive effect on firm value; (4) Liquidity has a significant negative effect on Firm Value; (5) Capital structure has a significant negative effect on firm value; (6) The effect of statistical intervention on Capital Structure, can mediate the effect of Profitability on Firm Value; (7) The effect of statistical intervention on Capital Structure can mediate the effect of Liquidity on Firm Value.

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