Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

10 11 12 13 14

Analysis of Loading and Unloading Productivity on Berth Utility at the Multipurpose Terminal Teluk Bayur Port Cahyadi, Tonny Hendra; Sugiyono, Sugiyono
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.v2i3.910

The Purpose of this study is to analyze the ability of loading and unloading productivity and the time of ship berthing in influencing the berth utility at The Multipurpose Terminal Teluk Bayur Port. This study was designed with quantitative research methods for testing hypotheses using the regression analysis method of secondary data collected by 36 samples. The results of the study found that loading and unloading productivity and berthing time significantly of affected 71.3% on berth utility. The rest is done by controlling the ratio of effective time to berthing time so that it remains above 70% by reducing idle time and not operation time, so that berth utility is achieved according to the standard BOR that has been set.

Effect of Leverage, Growth, Firm Size, Dividend Policy, and Interest Rate on Company Value Yudha Pradana, Ivan
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.v2i3.938

The purpose of this study is to determine influence of Leverage, Growth, Firm Size, Dividend Policy and Interest rate on the value of the company of construction and building sub-sector companies listed on the Indonesia Stock Exchange during the observation period 2014 - 2020. The research sample in this study consists of 7 companies determined by conducting purposive sampling. In this study, uses secondary data from financial statements were reported by construction and building sub-sector companies. Research methods uses descriptive statistics and inferential statistics using the Random Effect Model. The results showed that Leverage and Interest Rate have a significant positive effect, Firm Size has a negative and significant effect. While the Growth and Dividend Policy has no effect on the value of the company.

Calculation of Income on Phaco Operations of BPJS Patients at Padang EYE Center Special Hospital in 2018 Desmiwerita, Desmiwerita
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.v2i3.957

This study aims to find out how the Pacho Operation Income for BPJS Patients at the Padang Eye Center Special Eye Hospital in 2018. The type of research used is quantitative descriptive research by calculating the amount of income received by the Padang Eye Center Special Eye Hospital for Pacho Operations for BPJS patients based on BPJS rates and based on the rates determined by the Padang Eye Center Special Eye Hospital. From the results of research on the Padang Eye Center Special Eye Hospital, the amount of income based on the tariff set by RSKM PEC was Rp.23,935,000,000 from the number of surgical patients during 2018 as many as 3,395. While the amount of income paid by BPJS is Rp. 23,765,000,000.

Leadership, Organizational Commitment and Motivation as Mediation of PPNPN Performance Pudjianto, Muchammad; Ali Iqbal, M.; Badawi Saluy, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 4 (2021): 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.v2i4.911

This research effort is to determine the performance of non-civil servant government employees at BPPI where the influence of leadership and organizational commitment can provide an explanation for strengthening the influence through motivation. Questionnaires were distributed to emphasize the objectivity of the 43 respondents' statements in a quantitative, descriptive, associative approach. The evaluation of the model was carried out by testing the reflective relationship with partial least squares based on structural equation modeling or PLS-SEM using the SmartPLS statistical application. The results showed that leadership had a positive and significant effect on motivation, but not significantly on performance. However, the role of motivation is able to mediate leadership on performance with a positive and significant effect. Organizational commitment has a positive and significant effect on motivation, and significantly on performance. And the role of motivation is also able to mediate organizational commitment to performance with a positive and significant influence.

Designing Debt Payment Standard Operating Procedures in the SMEs Retail Industry Using Business Process Modeling and Notation (BPMN): A Case Study of a Retailer in East Java, Indonesia Sulthan, Nafis Sulthan; Jaswadi, Jaswadi; Sulistiono, Sugeng
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 4 (2021): 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.v2i4.992

The application of standard operating procedures on the micro, small, and medium enterprise retail industry was critical since this type of enterprise employs the majority of national workforces and has become the most significant sector in Indonesia's economic growth. The purpose of this study was to investigate the business process and develop standard operating procedures for the debt payment process at one of the representative retailers in East Java Province, Indonesia, PO Dolopo Grosir. This study was part of a descriptive and qualitative study. Interviews and observations were also used to obtain data. According to the research, the development of a business process diagram would be the standard operating procedure during the debt payment process. Business Process Modeling develops this SOP creation activity further by adding several related artifacts such as data and business rules. The business process model modeled with BPMN can be used by parties who understand technical matters to be translated into information system needs.

Islamic Principles in Efforts to Prevent Accounting Fraud Amin, Asbi; 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.v2i5.1050

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.

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

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

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

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

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.

Page 12 of 125 | Total Record : 1249

10 11 12 13 14

Filter by Year

2020 2026

Filter By Issues

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

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