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Contact Name
Ebit Bimas Saputra
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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
Analysis Effect Return on Assets (ROA), Return on Equity (ROE) and Price Earning Ratio (PER) on Stock Prices of Coal Companies in the Indonesia Stock Exchange (IDX) Period 2018-2021 Saputra, Farhan; Nofrialdi, Reski
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.v3i1.1238

Abstract

This study aims to determine the effect of return on assets (ROA), return on equity (ROE), and price earning ratio (PER) on the stock prices of coal companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The indicators used in this study are Return of Assets (ROA), Return on Equity (ROE), and Price Earning Ratio (PER). In this study, the three variables were analyzed partially and simultaneously to see whether there was an effect on Stock Prices. The data used in this study are ROA, ROE, PER, and Stock Prices of coal companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The number of companies is sampled as many as possible, 15 coal companies. Data analysis uses classical assumption, multiple linear regression analysis, correlation coefficient, coefficient of determination, F test, and T-test. The results of the study using the F test simultaneously show that ROA, ROE, and PER affect Stock Prices by 39%, while the T-test shows that Return on Assets (ROA) does not affect Stock Prices and Return on Equity (ROE), and Price Earning Ratio (PER) has no effect on Stock Prices.
The Affect of Return on Equity, Debt to Equity Ratio and Net Profit Margin Against Company's Stock Price Esti Riwayati, Hedwigis; Fachrukrozie Kodri; Yohana Rutmia Dewi Br Manik
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.v3i2.1245

Abstract

The purpose from this research is to explore on how the influence of the independent variables, namely Return On Equity, Debt To Equity Ratio, and Net Profit Margin towards the dependent variable, such as stock prices in 10 Food And Beverages companies that listed on the Indonesia Stock Exchange. The research objects which used in this research is a food and beverage company that already listed on the Indonesia Stock Exchange. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. With data processing tool through the Eviews 10.0 program. The test results partially indicates that Return on Equity variable has a positive and significant affect on the stock prices from those food and beverages companies. While Debt To Equity Ratio variable has a negative and insignificant affect towards it and Net Profit Margin has a positive and insignificant affect to the share price of food and beverages companies. These research results are simultaneously shows that the Return On Equity, Debt To Equity Ratio, and Net Profit Margin variables are capable to explain stock prices on those 10 food and beverages companies listed on the Indonesia Stock Exchange.
Literature Review of: Decision Support System: Organization, Human Resources and Knowledge Management Apriyansyah, Hijrah
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.v3i2.1246

Abstract

Previous research is very important in scientific research or article. The theory and phenomena of the relationship or influence between variables are strengthened by previous research or relevant research. This article examines the variables that influence the Decision Support System, specifically Organization, Human Resources, and Knowledge Management, as well as doing a literature review on Decision Support System Management. The purpose of this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Organization influences the Decision Support System; 2) Human Resources affect the Decision Support System; and 3) Knowledge Management influences the Decision Support System.
Literature Review Tax Compliance and Tax Revenue: Analysis of Understanding Tax Regulations and Quality of Service Wibowo, Setyo; 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.v3i2.1247

Abstract

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 of Compliance Level and Tax Revenue: Analysis of Understanding Tax Regulations and Service Quality, 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) Understanding of Tax Regulations Affects Compliance Level; 2) Service Quality Affects Compliance Level; 3) Understanding of Tax Regulations Affects Tax Revenue; 4) Service Quality Affects Tax Revenue; and 5) Compliance Level affects Tax Revenue.
Review of The Implementations of Restaurant Tax Collection and Calculation at the Regional Revenue Agency of Padang City (BAPENDA Kota Padang) Herfina, Melli
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.v2i6.1249

Abstract

The purpose of this study is to find out what system is used to implement restaurant tax collection and the calculations carried out by the Regional Revenue Agency of Padang City so that knowing the system applied will make it easier to increase local revenue.To obtain data and information, in this study adapted to the data collection method, the authors used interviews and observations. Primary data, the authors obtained from respondents, namely from employees of the Regional Revenue Agency of Padang City, while secondary data the authors obtained from the library by looking for books related to taxation.Our tax law adheres to self-assessment where taxpayers are given the trust to calculate and apply the amount of income owed and then report it to the tax counseling and consulting office after the tax year ends.
The Analyze Financial Performance of PT Gudang Garam Tbk Abdul Muis, Muhammad; Satria Adhitama
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.v3i2.1290

Abstract

The objective of this research is to analyze the financial performance of pt gudang garam tbk. Using liquidity ratio, solvability ratio, and profitability ratio. The research methodology used is a descriptive quantitative method with time series data and secondary data from the indonesia stock exchange. Mechanical sampling using purposive sampling. The data were analyzed using qualitative comparison of the company financial performance through the comparative approach to the liquidity ratio, solvency ratio, and profitability ratio. The results of the solvency ratio (der) have a good company performance even though it is below the industry average. The results of the calculation of the profitability ratio (npm) have a good company performance because it is above the industry average. The results of the calculation of the profitability ratio (gpm) have poor company performance and are below the industry average. The results of the calculation of the profitability ratio (roe) have a good company performance and are above the industry average. The results of the calculation of the profitability ratio (roi) have a good company performance and are above the industry average.
The Influence of Good Corporate Governance on Company Value With Audit Quality as Moderating Variable Pujiastuti, Heni
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.v3i2.1291

Abstract

This study will analyze the influence of Good Corporate Governance in determining the value of the company through the Independent Commissioner and the Board of Directors. As a moderating variable, audit quality is used as measured by a dummy variable on the use of big four auditors. The sample used includes 31 companies in the food and beverage industry sub-sector and the miscellaneous goods industry sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected by purposive random sampling. After the multiple linear regression test and hypothesis testing as well as the coefficient of determination test, the results show that the Independent Commissioner and the Board of Directors have no effect on firm value, because the value created does not provide a significant increase for stakeholders. The same thing also happened to audit quality with the result that there was no effect or weakening on the creation of Company Value because investors did not consider the name of the auditor as long as the audit report was published.
Literature Review the Effect of Division of Work and Workload on Work Effectiveness and its Impact on Employee Performance Nugroho Dwi S, Adi; 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.v3i2.1292

Abstract

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 Work Effectiveness and Employee Performance: Analysis of the Division of Work and Workload , 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 results of this research library are that: 1) Division of Work has an effect on Work Effectiveness; 2) The division of labor has an effect on employee performance; 3) Workload affects Work Effectiveness; 4) Workload affects employee performance; and 5) Work Effectiveness has an effect on Employee Performance.
The Influence of Macroeconomic Factors and Financial Performance on Dividend Policy During Pandemic (Manufacturing Company Listed on the IDX) Rinanda, Yessi
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.v2i6.1300

Abstract

This study aims to analyze the influence of macroeconomic factors and financial performance on dividend policy during the pandemic in manufacturing companies listed on the IDX. Shareholders have an interest in obtaining periodic returns on their investments in the form of dividends distributed by the company. The variables used in this macroeconomic factor are inflation, interest rates, and the rupiah exchange rate h. In order to be able to distribute dividends, companies must also have healthy financial performance. The influence of financial performance as reflected in financial ratios in terms of profitability, capital and liquidity which in this case is reflected in the ratio of Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER ), Earning Per Share (EPS) . The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange. This research uses multiple regression analysis processed with EVIEWs . The results of this study indicate that the macroeconomic factors in the form of the inflation rate and the interest rate have no significant effect on the dividend policy of manufacturing companies on the Indonesia Stock Exchange. Financial performance factors show that ROA, ROE, and EPS have a significant effect on dividend policy for manufacturing companies on the Indonesia Stock Exchange.
Determination of Financial Distress and Stock Prices: The Effect of Financial Performance and Sales Growth (Financial Management Review Literature) Elviana, Elviana; Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1323

Abstract

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 Stock Price Determination and Financial Distress: Financial Performance Analysis and Sales Growth, A Study of Financial 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 results of this research library are that: 1) Financial Performance has an effect on Financial Distress; 2) Sales Growth has an effect on Financial Distress; 3) Financial Performance has an effect on Stock Price; 4) Sales Growth has an effect on Stock Price; and 5) Financial Distress has an effect on stock prices.

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