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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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Spare Parts Demand Forecasting During Covid 19 pandemic : (Automotive Company Case Study) Doresdiana, Herlita; Madelan, Sugiyono; Saluy, Ahmad Badawi
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.v2i2.852

The research was conducted to analyze the calculation of demand forecasting and inventory of spare parts . The data collection method uses descriptive quantitative by conducting literature studies, interviews, and collecting sample data of 140 spare parts from June 2019 to June 2020. The data classification process with FSN method, obtained 13 fast moving spare parts use for calculating demand forecasting based on the Triple Exponential Smoothing method. The results from the trial error to get the smoothing value of alpha, beta and gamma errors prioritize to best MAPE <5%. Some MAPE errors above 5% are X000000 000254 MAPE = 5.68% , X000000 005566 MAPE = 21.12, X400 401 10 72 MAPE = 13.14, and X400 401 26 71 MAPE = 16.70. The calculation result of safety stock and reorder point find 4 spare parts have low level inventory have to reorder.

Control of External Tire Spare Parts 7.50-16 Inefficiency Inventory Costs Based on Economic Order Quantity: (Case Study at PT. XYZ - Jakarta) Pasha, Azam; Madelan, Sugiyono; 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.v2i2.855

This study focuses on inventory control of spare parts outside the prohibition 7.50-16 to streamline inventory costs. The method used is Economic Order Quantity with the type of case study design at the company PT. XYZ with the object of research is the supply of Outer Tire Parts 7.50-16. In data collection, the researcher compares the Traditional or Actual Company Method with the Economic Order Quantity Method in 2019 and 2020. The data that has been collected becomes several references in the calculation so that there is a difference between the two methods. The results show that the Economic Order Quantity method can streamline inventory control beyond 7.50-16 at PT. XYZ.

Analysis Relates to The Role of Premium Income, Claim Expenses, Investment Result and Risk Based Capital (RBC) Against the General Insurance Companies' Profits Income (Case Study on General Insurance Which Registered in The Indonesia Stock Exchange Markonah, Markonah
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.v2i2.856

The research purposes were to analyze the effect of Premium Income, Claim Expenses, Investment Results, Risk Based Capital (RBC) towards Income profits in the General Insurance Industry. Premium Income, Claims Expenses, Investment Returns, and Risk Based Capital (RBC) are often used as independent variables which are thought to have an impact towards company profits that could be measured by ROA as a dependent variable. This research was conducted on general insurance companies that registered on the Indonesia Stock Exchange during the period of 2012 until 2018. The data was obtained through accessing the Indonesia Stock Exchange website. The research sample was selected by Saturated Sampling method where the entire population was included as a sample, so there would be 7 insurance companies that registered on the IDX during that period 2012 - 2018, namely 49 data which were available used in this research. The analytical technique used in this research was multiple regression analysis. And the results from this research indicate that Premium Income had no affect towards profit income, Claim Expenses had no affect towards profit income, Investment Return had a significant positive affect on profits income and Risk Based Capital had a significant positive affect towards General Insurance Companies that registered on the Indonesia Stock Exchange.

The Analysis Relates to the Impact Caused by the Capital Adequacy Ratio and Loan to Deposits Ratio Which Mediated by Return on Assets Towards the Stock Prices Marettos Hutabarat, Lissom; Esti Riwayati, Hedwigis
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.v2i2.857

The research purpose was to discover and analyze the role of the Capital adequacy ratio and loan to deposits ratio towards Stock prices which are mediated by return on assets. The population in this research were 4 (four) state-owned banks and the sample process through purposive sampling technique with the total number of elements in the population was a sample whose subjects had met the required criteria. The research data was obtained through the publication of Financial Services Authority related to the financial statements of conventional banks and the yahoo finance website. The analysis technique used was panel data regression and data processing through Microsoft Excel 2020 and Eviews 10 applications. The results show that the Capital adequacy ratio had a positive and significant impact on stock prices, loan to deposits ratio and return on assets have no effect on stock prices. The Capital adequacy ratio had a negative and significant impact towards return on assets, loan to deposits ratio had no impact towards return on assets, return on assets is able to partially mediate the impact from Capital adequacy ratio towards stock prices and return on assets is unable to mediate the impact from loan to deposits ratio towards stock prices of state-owned banks in Indonesia during this research period.

Forecasting With Time Series Method at PT. RSM in Bekasi Jawa Barat Andi Bimantoro, Fanji; Madelan, Sugiyono; Badawi Saluy, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.858

This study aims to determine the most valid forecasting method based on the time series method. This research uses a quantitative descriptive method, the research variable is sales data of MT products belonging to PT. RSM period August 2018 to January 2021. Data processing using Microsoft excel and Minitab 19 software. ABC analysis results show product codes RSM020, RSM021, and RSM017 occupy the three highest ranks in class A by contributing 26.16% sales figures. Based on the forecasting results using various time series methods (linear trend, decomposition, moving average, single exponential smoothing, Holt Method, and Winter Method) it is found that the Winter Method produces the lowest MAPE value, which is below 20%. Product code RSM020 with an alpha value of 0.06; beta 0.09; and 0.07 gamma produces 17.2% MAPE. Product code RSM021 with an alpha value of 0.01; beta 0.01; and 0.01 gamma produces a 15.3% MAPE. Product code RSM017 with an alpha value of 0.01; beta 0.02; and 0.02 gamma produces 18.1% MAPE.

Efficiency Analysis of Excavator Nut Inventory Using Economic Order Quantity Method at PT. ABCDE Bekasi-Jawa Barat Kurniawan, Mohammad Fahmi; Madelan, Sugiyono; Badawi Saluy, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.859

Inventory management is one of the keys to the success of the production process in any company, including manufacturing companies. Therefore, determining the optimal amount of inventory is crucial for inventory management. In a production process, sometimes a condition is found where the amount of inventory far exceeds what is needed, so that in the process of implementing the specifications change of an inventory will take quite a long time, this is due to an effort to use up obsolete inventory first, so it is necessary to calculate the optimal value of the company inventory. In this research, using the Economic Order Quantity and Reorder Point analysis method in the POM-QM software, it is expected to determine the optimal value of the purchase amount, Safety Stock, Reorder Point, and the required inventory costs of J950010 nuts. The results showed that although there were differences between the results of the POM-QM calculation and the application in the field, the management of J950010 nut stock is optimal.

Analysis of Packaging Raw Material Requirements in Inventory Management PT. XYZ Larasati, Mentari; Madelan, Sugiyono; Saluy, Ahmad Badawi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.862

This study aims to determine the grouping of packaging raw material inventory and inventory planning that can minimize the total inventory cost of packaging raw materials at PT. XYZ. The population in this study is secondary data in the form of purchasing, production, and supply of packaging raw materials with sample data as much as the period January 2020 - December 2020. Data analysis methods used Minitab software and POM QM. The results show that the EOQ method can save the total inventory cost of fast moving-vital product in 2021 is Rp. 143,066 with the total number of requests being 1,227,214 pcs higher than the company's current method.

SME Internal Control: How is compliance with COSO Framework? Setyawan, Bimo; Indah Riwajanti, Nur; Dewi Sri Susilowati, Kartika
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.v2i2.865

Malang, East Java Indonesia, is a tourist city with natural beauty and a large variety of food and beverage industries, including Coffee Shops. The purpose of this study was to evaluate the compliance of the internal control implementation of the SMEs (Small Medium Enterprises) food and beverage based on the COSO Framework. This research is qualitative research with a case study method that uses components of the COSO Framework as basis analysis of four coffee shops in Malang City. The results show that there are differences between theory and practice in the field. Generally, among five components of the COSO Framework, the Control Activities component has not been considered important in internal control. Hence, there are some cases of irregularities that create or negligence in each coffee shop. It can be concluded that SME still need control over their business to eliminate fraud; therefore, separation of duties is required.

Factors that Affect Share Price (Case Study on Property and Real Estate Companies Listed on the Indonesia) Rosdiana, Riska
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.v2i2.869

This study aims to determine and analyze the Current Ratio, Debt Equity Ratio, Return on Equity on Stock Price. The population in this study were companies that Property and Real Estate on the Indonesia Stock Price for the period 2014-2016. The research design used is casual research. The sampling technique was purposive sampling method. From this method obtained 15 companies that meet the criteria during the three-year observation period. The data analysis method uses quantitative analysis. The results of the study indicate that Current Ratio has a negative and significant effect on Stock Price, Debt Equity Ratio has a positive and significant effect on Share Price, and Return On Equity has a positive and significant effect on Stock Price for those companies that Property and Real Estate on the Indonesia Stock Price for 2014-2016 period.

The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables Kristanti, Corry; Mulya, Hadri
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.900

The purpose of this study is to analyze the influence of leverage, profitability and audit committee on audit delays in property and real estate building companies listed on the Indonesia Stock Exchange for the period 2014-2018. With 29 samples. The research methodology is by descriptive quantitative method by using panel data that combines time series and cross-sectional, using secondary data obtained through the Indonesia Stock Exchange website and the company’s website. This research sampling technique uses purposive sampling. The data analysis used is a logistic regression model. The results of this study show that partial variable leverage has a negative and significant influence on audit delays. Variable profitability has a positive and significant effect on audit delays. The audit committee has a positive and significant effect on audit delays. The size of the company is able to moderate significantly positive leverage against audit delays. The Company’s measure is able to negatively moderate profitability and the audit committee against audit delays.

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Home Page

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Editorial Team

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Reviewer

Google Scholar

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