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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

110 111 112 113 114

Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value Kurnia, Anita; Apollo Daito
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.v3i3.1353

This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firm value. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firm value.

Determinant of Transfer Pricing With Corporate Income Tax as Intervening Variables (Studies on Companies in the Field of Consumer Good Industry Listed on the Indonesia Stock Exchange Period for 2014-2020) Intan Permatasari, Fitri; Apollo Daito
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.v3i3.1354

Globalization drives cross-border transactions, including the transactions made by the multinational company, and creates a phenomenon of transfer pricing that becomes the attention of both local and overseas tax authorities. This phenomenon may happen due to the possibility of profit shifting by multinational companies. Thus, this research analyzes transfer pricing as the dependent variable and foreign ownership and profitability as independent variables. For the intervening variable, the researcher chose the income tax. This research uses purposive sampling with secondary data from companies listed on the Indonesian Stock Exchange in the category of Consumer Goods Industry in 2014–2020. The results show that foreign ownership, profitability, and corporate income tax simultaneously have significant effects on transfer pricing. While foreign ownership is negatively significant to transfer pricing, profitability and corporate income tax do not affect transfer pricing. Furthermore, corporate income tax cannot mediate the influence of foreign ownership and the profitability of transfer pricing.

Analyzing of Self Esteem, Self Efficacy, and Learning Organization on Employee Performance at PT Bank Republik Indonesia Branch Jemursari Surabaya Putra Cahyono, Handi; Pompong B. Setiadi; Sri Rahayu
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.v3i3.1355

Theory of Self-esteem and self-efficacy in Social Work (including historical reviews of social work alliances inconsistent with self-esteem and self-efficacy theory, emerging power perspectives, and narrative focus (Frankenberger et al. Families develop self-esteem and self-efficacy to pressures of military segregation) (Frankenberger et al., 2014).We see them together in one document. In this case, we want to study the flexibility of banking system factors that have never been done before. Private companies rely mainly on people, and human resources are undoubtedly distinctive. The quality of labor and returns will be the litmus test, that is, turnover high sales force due to low entry and exit b (Rana and Javid, 2019). In this article, we want to empirically examine the concept of flexibility associated with marketers in banking system. We are interested in seeking banking system flexibility for banking system professionals as the banking system factor is the focal point for private companies. It has been noted that the private sector is facing a crisis in the learning skills and competences of field staff - the key business team. They are distinguished by the criteria set for their employment. Anyone with basic training can become a banking system agent and start promoting and selling their own products. (Mahresh, 2014). Private companies need a reliable and strong team to keep improving the company's performance so that it remains competitive and evolving. To have a reliable banking system team, especially in private service companies, it takes rigorous banking system professionals who are smart about providing education to the public, especially potential customers, about the special benefits. Banking system professionals even face obstacles in their work. Results of interviews with researchers with people working in the field of banking system. The interviews revealed that their work was underestimated, leading to them being banned from friendship or family relationships early in their careers as marketers. While the banking system agent has basic needs, social and subjective needs in performing his job. Basic needs, social and subjective needs are factors related to job satisfaction; Stress, career advancement and work environment have emerged as factors for leaving the company.

Implementing of Risk Management on the Public Appraisal Service Office (KJPP) Febriman Siregar Agung Prasetyo, Miko; Pompong B. Setiadi; Sri Rahayu
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.v3i3.1356

The work of the Public Appraisal Service Office employees who are mostly in the field to meet audit candidates makes them also often receive rejections. Prolonged psychological and physical fatigue will be a challenge faced by employees. To deal with these conditions, it is important for an employee to have Risk Management in dealing with situations in the field. In doing so, we contribute to the debate in recent research on Risk Management which conceptualizes it as a series of proactive and countermeasures that employees undertake to deal with work events and uncertainties and which are linked to important organizational-level performance indicators, such as increased well-being and productivity. Thus, the context of the Public Appraisal Service Office Employees as marketers of the Public Appraisal Service Office company is a very suitable background to explore the results of the HR development strategy as an adaptive process that promotes the first individual level Risk Management which ultimately leads to team Risk Management.

Determination of Systematic Thinking and Graduate Quality: Analysis of Human Resource Quality and Competence Supriadi, Supriadi; Kemas Imron Rosyadi
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.v3i3.1357

This research examines the identification of systems thinking and the quality of college graduates: analysis of skills and quality of human resources as a literature review of human resource management. The purpose of writing this article is to hypothesize the effect of variables to be used in research. The results of this library research are: The quality of human resources has an effect on systemic thinking; Competence has an effect on systemic thinking; The quality of human resources affects the quality of graduates; Competence affects the quality of graduates; and Systematic thinking affects the quality of graduates.

Determination of Digital Marketing: Influencer Marketing, Social Media and E-Commerce (Literature Review) Setyo Widodo, Joko
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.v3i3.1362

The Literature Review Article Determination of Digital Marketing: Influencer Marketing, Social Media and E-Commerce is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Marketing Management. The method of writing this Literture Review article is using the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this study are: 1) Influencer Marketing is related to Digital Marketing; 2) Social Media related to Digital Marketing; and 3) E-Commerce related to Digital Marketing. Apart from these 3 exogenous variables that affect endogenous variables, there are many other factors including Video Advertising, Email Marketing, and Content variables.

Analysis of Implementation of Fixed Assets At The Youth And Sports Department of Padang City, West Sumatera Province Desmiwerita, Desmiwerita
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.v3i1.1363

In general, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is in accordance with Government Accounting Standards. According to Governmental Accounting Standards, the initial measurement of property, plant and equipment is measured at cost. Likewise, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is also measured based on historical costs and uses the services of a third party in revaluing assets / Appraisal of Regional Property Valuation. According to the Youth and Sports Office of West Sumatra Province, fixed assets obtained from donations are recognized in the relevant period, namely when the assets are received and the ownership rights are transferred. This is in accordance with Government Accounting Standards that an asset can be recognized as belonging to the entity if it is proven that it has become a transfer of ownership rights supported by legal evidence. In its fixed asset accounting policy, the Department of Youth and Sports of West Sumatra Province has depreciated its fixed assets. It is also in accordance with Government Accounting Standards. In the Government Accounting Standard Statement No. 7 paragraph 57 states that “other than land and construction in progress, all property, plant and equipment can be depreciated according to the nature and characteristics of the asset.

Determination of Employee Retention: Skills, Rewards and Relationship between Employees (Literature Review) Hermawan, Eric
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.v2i6.1366

The Literature Review Article on Determination of Employee Retention: Skills, Rewards and Relationships between Employees is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are that: 1) Skills are related to Employee Retention; 2) Rewards related to Employee Retention; and 3) Relationships between Employees related to Employee Retention. Apart from these 3 exogenous variables that affect the endogenous variable Employee Retention, there are still many other factors including performance, behavior and motivation variables.

Implementation of CAPM in Determination of Stock Investment Decisions in Lq45 Index (Year 2017-2021) Alamsyah, Sustari; Nur Isna Inayati; Fahman Nur Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i4.1377

Errors in valuing stock securities result in losses for investors, so a careful assessment must be made so that investments are made right and profitable. The purpose of this study is to determine the stock return and risk using the CAPM method and classify and assess efficient and inefficient stocks in determining investment decisions in the 2017-2021 LQ45 index. This study uses a quantitative descriptive approach. The population in this study are companies listed on the LQ45 index. The sampling technique used purposive sampling and obtained a sample of 26 companies. The results showed that there was a negative or non-linear relationship between beta (?i) and the expected rate of return [E(Ri)]. In addition, there are 16 stocks including efficient stocks and 10 stocks including inefficient stocks. The investment decision that investors must make is to buy efficient stocks and sell inefficient stocks as soon as their value declines

Analysis of Personal Taxpayer's Compliance Level in Reporting Annual Income Tax SPT Year 2018-2020 (Case Study of Pratama Tax Service Office Padang Dua) Ardiany, Yuli
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.v3i1.1380

Analysis of the level of compliance of individual taxpayers in reporting the Annual Tax Return is an activity to assess the level of compliance of individual taxpayers in fulfilling their tax obligations and exercising their tax rights. The type of research is descriptive quantitative research by tracing the level of compliance of individual taxpayers in reporting the Annual Income Tax Return at the Padang Dua Pratama Tax Service Office, from 2018 to 2020. The results of the study were obtained from 2018 to 2020 with fluctuating compliance levels. or less stable, some have increased and some have decreased. This is partly due to the lack of awareness of taxpayers in fulfilling their tax rights and obligations. Efforts made by the Padang Dua Pratama Tax Office in improving taxpayer compliance are providing counseling about taxation, holding a Tax Center.

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Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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