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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 1,572 Documents
Determinants of Business Risk in Pandemi Era Suharti, Eni; Fadli, Ahmad; Zatira, Dhea; Hakim, Zulman
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1502

Abstract

To determine the effect of investment decisions, funding decisions and company size on business risk in hotel, restaurant and inn division companies recorded on the Indonesia Stock Trade, the period utilized in this think about is 5 (five) a long time, beginning from 2017 -2021. This think about employments a quantitative approach. The populace in this think about is 35 companies in the hotel, restaurant and hotel sector which are still recorded on the Indonesia Stock Trade for the period 2017 - 2021. The sampling technique used was purposive sampling and a sample of 12 companies was obtained. The information examination method utilized is board information relapse examination with the assistance of the Eviews 9 and SPSS programs. The results of the study show that investment decisions have no effect on business risk and are not significant. Funding decisions have a positive and significant effect on business risk and company size has no effect on business risk and is not significant on business risk. Simultaneously investment decisions, funding decisions and company size have a positive and significant effect on business risk in the 2017-2021 period.
The Implementation of One-Stop Integrated Services in Attracting Investment to North Sumatera Province Lubis, Anggi Kurniawan; Revida, Erika; Humaizi, Humaizi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1575

Abstract

This study aims to analyze the implementation of the One-Stop Integrated Service at the One-Stop Integrated Investment and Licensing Service (DPMPPTSP) of North Sumatera Province and what factors hinder increasing investment. This research method is qualitative with the type of data in the research using primary data through interviews with informants, then secondary data is obtained by conducting an analysis of literature and literature related to research. The analysis technique in this research through reducing data, presenting data and drawing conclusions. The results of this research shows that in order to attract investors to invest in North Sumatera Province, the DPMPPTSP of North Sumatera Province tries to create positive image by removing negative images of poor licensing services. In addition to creating positive image the DPMPPTSP of North Sumatera Province tries to implementing the One-Stop Integrated Service policy which is not yet complete, in the sense that there is still a gap in authority between agencies so that it has not fully met the expectations and satisfaction of users of licensing services and besides that, a complex bureaucracy which makes it difficult for investors to manage business the permits. This causing fluctuate on investment growth. In the context of licensing and non-licensing services the Governor of North Sumatera delegated authority in accordance with the regulation of North Sumatera Governor Number 39 of 2020, delegates its authority to the North Sumatera Province’s DPMPPTSP in particular to provide licensing services and supported community as users of licensing services.
Car, LDR and Third Party Funds on the Amount of Credit Disbursed by Rural Banks in North Sumatera, Indonesia Siringoringo, Magdalena Judika; Sijabat, Jadongan
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1686

Abstract

The amount of credit disbursed in several BPRs in 12 regencies / cities in 2017-2021 has decreased, where this decrease is due to the ability of several BPRs in 12 regencies / cities to increase capital adequacy (CAR) and the ability of BPRs to increase the amount of third party funds is not optimal and tends to decrease, although the ability of some BPRs to increase the amount of credit income that has been channeled has actually increased, but the increase in LDR is not able to increase the amount of credit that has been channeled to the community, so that the efforts of some BPRs in maximizing the use of funds for the process of lending to the community are not running properly. The type of research used is quantitative descriptive research. The research methodology used is multiple linear regression analysis. The results showed that partially only the CAR variable and the third party funds variable had a positive and significant effect on the amount of credit channeled by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021 and simultaneously the CAR, LDR and third party funds variables had a positive and significant effect on the amount of credit channeled by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021. Testing the adjusted coefficient of determination (Adjusted R Square) obtained a value of 0.851, meaning that the independent variables, namely CAR, LDR and third party fund variables, have an effect of 85.1% on the dependent variable, namely the amount of credit disbursed by 12 BPRs in 12 regencies / cities in North Sumatra Province in 2017-2021.
Organizational Citizenship Behaviour (OCB) towards Organizational Performance in the Hospitality Industry Sembiring, Rasmulia; Sitorus, Sunday Ade
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1687

Abstract

The purpose of this study is to determine the pattern of determinants of tourism development for MSMEs in Indonesia which includes creative and innovative product variables, creative promotions and creative thinking patterns so that they have an impact on the variables of MSME development and MSME productivity. In this study, it is related to the development of MSME tourism, through the independent variables, namely creative and innovative products, creative promotions and creative thinking patterns, while the dependent variable is MSME development, and the moderating variable is MSME productivity. In this study the independent variable is related to MSME tourism development, such as creative and innovative product variables, creative promotion and creative mindset, the dependent variable is MSME development, with moderating variable MSME productivity. Through the results of research that has been stated that in order to increase the development of MSMEs and the productivity of MSMEs, MSMEs in the tourism industry are required to always increase the production of innovative and creative products, by developing a creative mindset, so that the business being pioneered can develop and be productive and generate profits that are profitable.
Comfort Working with Superiors, Comfort Working with Peer Employees, and a Sense of Company Unity to Employee Work Motivation Simangunsong, Elisabeth; Sitanggang, Darna
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1689

Abstract

The purpose of this study was to determine the Effect of Comfort Working with Superiors, Comfort Working with Peers and Sense of Company Unity on Employee Work Motivation at PT Sanfremy Pratama. The research method uses Random Sampling with a sample size of 67 employees. The results obtained are partially Comfort Working with Superiors has a positive and significant effect on Employee Work Motivation at PT Sanfremy Pratama. Partially, Comfort Working with Peers has a positive and significant effect on Employee Work Motivation at PT Sanfremy Pratama.Partially, Sense of Company Unity has a positive and significant effect on Employee Work Motivation at PT Sanfremy Pratama.Simultaneously, Comfort Working with Superiors, Comfort Working with Peers, Sense of Company Unity have a positive and significant effect on Employee Work Motivation at PT Sanfremy Pratama.Based on the results of the adjusted coefficient of determination test, the adjusted R square value is 0.727. This shows that 72.7% of the variables of Comfort Working with Superiors (X1), Comfort Working with Peers (X2), and Sense of Company Unity (X3) are able to explain the variable Employee Work Motivation (Y) at PT Sanfremy Pratama while the remaining 27.3% is the influence of other independent variables that are not explained by the research model such as work stress variables, job appraisal and intrinsic motivation
Strengthening Of Employee Performance Through Work Ethic And Leadership Style Sukarno Putra, Garry Rudiarto; Soehari, Tjiptogoro Dinarjo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1717

Abstract

This study aims to analyze how the influence of work ethic, work discipline and leadership style on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The population of this research is production employees of PT. Adil Makmur Fajar with a total sample of 39 people. Methods of data analysis using SPSS 25. Work ethic has a significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work discipline cannot be analyzed further because it does not pass the heteroscedasticity test. Leadership style has a positive and significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work ethic and leadership style together have a positive and significant effect on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The contribution of this research is to become input for PT Adil Makmur Fajar to determine policies and focus more on maintaining and improving the work ethic, work discipline and leadership style of the Production Department employees.
The Influence of Relationship Marketing on Loyalty with Mediation of Customer Trust at PT. Bank Rakyat Indonesia (Persero) Tbk Krian Branch Office Riza, Faizal; Rahmat Agus Santoso
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1737

Abstract

The banking industry currently needs to have the right strategy to grow and retain customers so they can continue to use the banking services provided. This is because competition in the banking industry in the digitalization era is getting tighter and more competitive. Loyalty to customers is one of the main considerations for advancing the core business of the banking industry. because loyal customers will always continue to use the services that the bank will provide, so it is very important for businesses to encourage customers to continue to support them. The potential to increase loyal customers is by paying attention to Relationship Marketing which in the study in the study identified trust as a mediating variable. This research approach uses a quantitative approach, using 110 respondents who meet the requirements. Data analysis technique using Partial Least Square (PLS) Structural Equation Modeling (SEM) analysis, the hypothesis in this study is Allegedly there is an influence of Relationship Marketing which has a significant effect on Customer Loyalty, Allegedly Relationship Marketing has a Significant effect on Trust, Allegedly Trust has a Significant effect on Customer Loyalty, it is suspected that Relationship Marketing has a significant effect on Loyalty through Trust mediation. Based on the analysis results show that all hypotheses in this study can be accepted. Therefore, this may be a strategy that can provide an advantage for future businesses in the area. The company's management should acknowledge the results of the analysis in this paper. Based on the results of the analysis, relationship marketing, whether carried out slowly or quickly with a focus on customer loyalty or through the use of trust-building media, will provide significant benefits. As a result, the more management understands relationship marketing and customer loyalty, the more favorable situation for customer loyalty at BRI Krian Branch Offices.
Firm Life Cycle and Cash Policy Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robiansyah, Anton
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1738

Abstract

This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less
Analysis of Factors Affecting Outpatient Loyalty at Ananda Bekasi Hospital with Satisfaction as an Intervening Variable Nugroho, Fathoni; John EH J. FoEh; Sugeng Suroso
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1742

Abstract

This study aims to examine the factors that influence outpatient loyalty at Ananda Bekasi Hospital with satisfaction as an intervening variable. The method used in this study is a quantitative method using a causal research survey approach. This research was conducted at Ananda Bekasi Hospital with a total sample of 257 outpatients from an average patient population per month of 5,000 people served by outpatient services. The data analysis technique in this study used the Structural Equation Modeling - Partial Least Square (SEM-PLS) method with the help of the SMART PLS 4.0 Application and the SPSS Version 25 Application to carry out research data analysis. In this study, instrument testing was carried out by conducting validity tests, reliability tests, outer models, inner models and hypothesis testing.
Determinants of Employee Performance Through Management Decision Making at PT. Air Liquide Indonesia Wahono, Sri; Hapzi Ali; Tri Widyastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1743

Abstract

In order to enhance human resources within the IM Division, all company activities must be aligned with the company's objectives. Effective communication is crucial in achieving these goals and obtaining information to inform decision making. The Brio system is an example of technology acceptance, as it provides data on liquefied gas usage and tank levels to customers. The system must be reliable in sending this data to the distribution department to effectively analyze customer needs. The information gathered through effective communication and technology acceptance through the Brio system can then be utilized as data for making well-informed and low-risk decisions. These two independent variables, communication and technology acceptance, along with decision making as the intervening variable, play a significant role in improving employee performance. They assist management in the process of enhancing employee performance within the company.

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