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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

108 109 110 111 112

The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero) Hamilah, Hamilah; Suratman, Adji; Alam, Saeful
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): 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.v2i6.1142

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees

The Economic Strategy to Deal With the Covid-19 Pandemic for Indonesia's Small and Medium-Sized People Yulivan, Ivan
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): 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.v3i1.1147

Entering the middle of 2022, the Covid-19 outbreak is still ongoing, since the beginning of 2020 has impacted the economy of Indonesian communities, especially small and medium-sized communities.. Many businesses, especially Micro, Small and Medium Enterprises, went bankrupt and closed their businesses due to demand from consumers who fell free. This study uses the strategy theory of Lykke, 1989 which includes 3 (three) aspects of Ends, Ways and Means, with descriptive qualitative methods. various strategies. This paper aims to discuss the importance of the Government's Strategy in helping Micro, Small and Medium Enterprises during the COVID-19 pandemic in order to survive and continue to increase their business in supporting Indonesia's economic resilience. The results achieved are the need to improve strategies on Ways, including the right strategy starting with a regulatory framework and incentives in the form of policies in legislation, government regulations that are comprehensive and sustainable in helping the MSME sector to survive and get out of difficulties during the Covid pandemic. -19 so that it can support the economic resilience of the Indonesian people and nation.

Effect of Organizational Trust and Job Satisfaction on Employee Engagement and Their Impact on Job Performance Maslikha, Isna
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): 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.v3i2.1183

This pre-research was conducted with the aim of building a research hypothesis using a descriptive method. To find out the variables that affect Employee Engagement and Job Performance, a review of previous research was conducted. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results: 1) Organizational Trust has an effect on Employee Engagement; 2) Organizational Trust has an effect on Job Performance; 3) Job Satisfaction has an effect on Employee Engagement; 4) Job Satisfaction has an effect on Job Performance; 5) Employee Engagement has an effect on Job Performance.

Overview of IKU Strategic Taxpayer Account Representative to Supportoptimal Tax Revenue Mochamad Saprudin; Achmad Fauzy
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): 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.v3i5.1185

The Minister of Finance through Regulation of the Minister of Finance Number PMK-45/PMK.01/2021 concerning Account Representative (AR) at the Tax Service Office has determined one of the main tasks and functions of an AR to carry out supervision of the fulfillment of Taxpayer tax rights and obligations. The role of AR as an officer overseeing the implementation of the rights and obligations of taxpayers is very instrumental in supporting tax revenues. The scope of supervision carried out by AR covers four matters, namely Supervision of Annual SPT Reporting, Provision of Tax Data (Declaration Tool), Completion of Requests for Explanation of Data and/or Information (P4DK), and Oversight of Periodic Payments (PPM). The performance of this monitoring activity is used as a benchmark for AR performance which is expressed as the Main Performance Index (IKU) of AR. In this article, we will discuss whether the four KPI AR can optimally support tax revenue or not. The results of this literature review will describe how much influence the KPI has on optimal tax revenue.

Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance Mochamad Saprudin; Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): 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.v3i2.1186

This article reviews the effect of employee motivation and competence on taxpayer compliance and revenue performance. This study aims to build a hypothesis of the influence of variables used during the study. The research was conducted through the distribution of questionnaires/surveys and library research with the following results: 1) Motivation affects taxpayer compliance, 2) Motivation has an effect on Revenue Performance, 3) Competence has an effect on Taxpayer Compliance 4) Competence has an effect on Revenue Performance 5) Taxpayer Compliance affects Revenue Performance.

Literature Review Effect of Workload and Compensation on Job Statisfaction and Their Impact on Employee Performance Sherly Shinta Emalia
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): 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.v3i2.1189

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews Determination Job satisfaction and Employee Performance: Analysis Workload and Compensation , A Study of Human Resource Management Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research . The result of this research library is that: 1) Workload effect on Job satisfaction ; 2) Compensation effect on Job satisfaction ; 3) Workload effect on Employee Performance; 4) Compensation effect on Employee Performance; and 5) Job Satisfaction effect on Employee Performance.

Subjective Norms, Financial Conditions, and Online Tax Applications Influence on Taxpayer Compliance Moderated Providing Study Area Tax Incentives at Tangerang City Hotels and Restaurants Anggraeni, Virdha; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): 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.v3i1.1194

The Covid-19 pandemic requires the state to make policies to limit people’s activities, one of which is the implementation of temporary business closures at restaurants and reducing business operating hours. This greatly affects economic stability, so the government makes policies by providing incentives and tax relaxation as an effort to maintain the local economy as well as to maintain local taxpayer compliance. This study aims to determine the effect of subjective norms, financial conditions, and online tax applications on taxpayer compliance, besides that this study will also examine local tax incentives that can be used as moderating variables. This research was conducted in Tangerang City, Banten Province. The type of data used in this research is primary data with a questionnaire data collection method. The number of samples in this study was 303 with the calculation of the slovin formula. The data analysis method used is multiple linear regression analysis and interaction test, while the data processing of this study uses SPSS 26 software. The hypothesis testing in this study is that subjective norms, financial conditions, and online tax applications have a significant positive effect on compliance. The tax incentives are not able to moderate subjective norms, financial conditions, and online tax applications on taxpayer compliance.

Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables Lydianti Budiman, Tania; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): 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.v3i1.1195

The objective..of this study is to prove empirically the influence.of leadership, organizational.culture, and.human resource competence on the.quality of financial reports which was mediated by accounting information systems. This study applied purposive sampling method. Researchers conducted a survey towards 31 Regional Apparatus Organizations (OPD) in the Serang city and research sample involved the head of finance department and the treasurer. Data was collected through interviews and distributing questionnaires, thenxanalyzed using SEMxPLS with Smart PLS software versionx3.2.8. Thexresults.showed: (1) leadership, organizational culture, human resource competence, accounting information system had a positive and significant effect on the quality of financial reports, (2) leadership, organizational culture, human resource competence had a positive and significant effect on accounting information systems (3) the accounting information system was not able to mediate leadership with the quality of financial reports. (4) the accounting information system was able to mediate organizational culture with the quality of financial reports, (5) the accounting information system was not able to mediate the competence of human resources with the quality of financial reports.

How to Increase Employee Performance at Bank Mandiri West Java Region Office Yulius, Yopi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): 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.v3i1.1196

The purpose of this study was to determine work motivation, competence and employee performance at Bank Mandiri West Java Regional Office and the effect of work motivation and competence simultaneously or partially on employee performance at Bank Mandiri West Java Regional Office. The method used is descriptive and explanatory survey methods. The unit of analysis in this study is the employees at Bank Mandiri West Java Regional Office. The population was taken as many as 30 people who were taken by census, and the analytical methods used were frequency distribution and path analysis. The findings of this study are that work motivation and employee competence are quite good, and work motivation has an effect on performance and competence has an effect on performance, where employee performance will increase if employees of Bank Mandiri West Java Regional Office seek to increase motivation as the first priority, and job satisfaction as the second priority. , because the dominant motivation affects employee performance than job satisfaction.

The Management Compensation, Profitability and Environmental Performance Against Voluntary Disclosure: an Empirical Study on the Manufacturing Industry in Indonesia Aulia, Triana Zuhrotun; Alamsyah, Sustari; Eko Narto Utomo
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): 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.v3i2.1208

This study empirically examines the effect of management compensation, profitability and environmental performance on voluntary disclosure in order to provide information about company activities which are expected to be a good signal for investors in improving the company's good image and reducing asymmetric information. The population used are companies listed on the IDX for the basic manufacturing and chemical sub-sector 2015-2019. Criteria Based on purposive sampling, 11 companies became the research sample. The data analysis method used panel data regression analysis with the eviews 9.0 program which consisted of making research models (CEM, FEM and REM), selecting the model used (Chow test, Hausman test and LM test), and hypothesis testing using t test and f test. The results of the study prove that management compensation and environmental performance have an effect on voluntary disclosure, while profitability has no effect on voluntary disclosure.

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Contact Name Ebit Bimas Saputra

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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