Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
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
Indonesian Government Financial Auditing: A Bibliometric Analysis
Oktaviyani, Tri;
Cris Kuntadi
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.v4i2.1781
Examining the problem of government financial auditing from various past studies will be able to open up new opportunities to find more varied research and to get the renewal of a study, it is necessary to analyze previous research by mapping related research in the field of government financial auditing. This study aims to conduct mapping related to research in the field of government financial auditing in Indonesia published in various Scopus-indexed international journals. This type of research is desk research. The bibliometric analysis method was used in this research. It was found that research on Indonesian government financial audits has emerged since 2011. The total number of articles that discussed the topic and analyzed in this study was 91 articles. The year 2020 was the peak where articles were produced that year with the highest total of 18 articles. Aswar K., Erlina, and Setyaningrum D. were the most productive researchers and the University of Indonesia produced the most articles on the topic of auditing Indonesian government finances in the Scopus journal database. The subject areas with the most publications are Business, Management, and Accounting. Meanwhile, the most cited publication is Transparency of local government in Indonesia. Based on the results of this study, it can be concluded that research on government financial audits in Indonesia is increasing every year and is interesting for further research.
Promoting Civic Education and State Defense in Increasing Student Participation in the 2024 Elections
Sardjijo, Sardjijo
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.v4i1.1811
This study discusses the Role of Civic Education and State Defense in Increasing Student Participation in the 2024 Elections. The purpose of this study is to find out whether the provision of citizenship education and state defense to students plays a role in increasing their participation to participate in the 2024 election party. The object of this study was in adolescents with an age range of 18-23 years. The populationin this study was 90 respondents with a sample of 40 respondents. The research method used is quantitative descriptive, by looking at partial and simultaneous influences. The sample method used is Simple Random Sampling. The research tests carried out are T test, F test and coefficient of determination. The results of this study include: 1) Civic Education has a positive and significant effect in partially increasing student participation in 2024; 2) State Defense Education has a positive and significant effect in increasing student participation in partial 2024 issue; and 3) Civic Education and State Defense have a positive and significant effect in increasing student participation in 2024 simultaneously.
The Effect of Work Discipline, Organizational Culture, and Work Environment on the Performance of State Civil Apparatus at the Tourism and Culture Office in Karawang Regency
Rasdayanti, Fitri;
Hersona, Sonny;
Hartelina, Hartelina
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.v4i2.1814
This study has purpose to explore further and reveals the effect of work discipline, organizational culture and work environment towards the performance of State Civil Apparatus at the Tourism and Culture Office of Karawang Regency. The process of this research is conducted through descriptive and verification methods. Research population were gathered from whole employees at the Tourism and Culture Office of Karawang Regency with totaling of 83 people. Samples were collected by non-probability sampling technique with the same number of samples and population, namely 76. As for analytical techniques used were scale-range analysis and path analysis techniques which earned results that 1) Work discipline brought significant effect on performance 2) Organizational culture has significant influence against the performance 3) Work environment has significant effect on performance 4) So all of variables namely Work discipline, organizational culture and work environment Jointly affect the performance.
The Importance of Leadership, Organizational Culture, and Work Environment against the Employee Performance of BPJS Kesehatan in Karawang Branch Office Business
Muttaqin, Mohammad Fajar;
Hersona, Sonny;
Hartelina, Hartelina
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.v4i2.1817
This research aims to explore and reveals the effect cause by leadership, organizational culture, and work environment towards the performance of BPJS Kesehatan’s employees at Karawang Branch Office. Descriptive and verification method has been used in this study through quantitative approach. The research population of this study amounted to 126 people, while the sample used was 100 respondents who were exactly the employees of BPJS kesehatan at Karawang Branch Office which selected by simple random sampling technique. Data research was gathered through questionnaire which then analyzed using scale range analysis and path analysis. The results of this research indicates that 1) There is influence occurred between leadership and organizational culture that categorize as low level of correlation with positive value 2) There is correlation between organizational culture and work environment which categorize as low level of correlation and positive value 3) There is correlation between leadership and work environment which categorize as low level of correlation with positive direction 4) leadership, work culture, and work environment are capable to improve the performance of BPJS Kesehatan employees at Karawang Branch Office both partially or simultaneously.
Increasing Consumer Purchasing Decisions with Sales Promotion and Service Quality
Humairoh, Humairoh;
Annas, Mohammad
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.v4i2.1823
This study aimed to determine the impact of sales promotion and service quality on purchasing decisions for Emina products in Lazada e-commerce, either partially or simultaneously. The study's approach makes use of a quantitative method. The sample is 96 respondents to Emina users who shop at Lazada e-commerce. The non-probability sampling method was taken by distributing questionnaires to the population in Tangerang City. Records were analyzed using SPSS version 26 software program. The studies resulted in sales promotion having an advantageous and giant impact on purchasing decisions on Emina products in Lazada e-commerce, service quality having a positive and significant effect on purchasing decisions on Emina products in Lazada e-commerce, as well as sales promotion and service quality simultaneously have a positive and significant effect on purchasing decisions on Emina products in Lazada e-commerce, sales promotion has a more have an impact on than service quality on purchasing decisions. Test the studies model of 49.3%.
Partial Productivity Analysis of Production Divisions By Omax Method
Setyadi, Antonius
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.v4i2.1844
This study aimed to analyze the production department’s partial productivity measurement using the Objective Matrix (OMAX) method at PT. GMK. The OMAX method's key performance indicators (KPIs) affecting the productivity index must be defined and weighted for each criterion using the Analytical Hierarchy Process (AHP). The study was conducted in the production division of PT. GMK, which produces compound chocolate. The results showed that the productivity of was affected by the partial productivity of raw materials and labor and the electric power’s effectiveness. Other factors were the minimization of overtime working hours, labor costs, downtime, as well as defective and semi-finished products. Moreover, this study determined the standard performance in the second semester of 2021. It also conducted a causal analysis using a fishbone diagram to find the cause of employees’ low productivity. The analysis showed that the average productivity index increased between January and August 2022.
Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)
Kuntadi, Cris;
Cipto Juwanto;
Muhammad Irvan Zakaria
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.v4i2.1851
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 penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.
Factors affecting VAT Receipts: Amount of PKP, Tax Incentives, Consumption and Inflation (Literature Review MKN)
Yunintasari, Herty Safitry;
Frenadi Irianto;
Cris Kuntadi
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.v4i2.1852
In a research or scientific work, previous research or related research is very important. Previous or relevant research helps strengthen the theories and phenomena that underlie the relationship or influence between variables. This article examines the aspects that influence the application of VAT, namely: the amount of PKP, tax and consumption incentives, a literature study on state financial management. The aim of this article is to provide hypotheses about factor influence for use in future studies. The findings from this literature review are as follows: Amount of PKP, Tax Incentives, Consumption and Inflation affect VAT Receipts.
The Effect of Service Quality on Student Satisfaction and Student Loyalty at Madrasah Aliah Negeri Pekanbaru
Hidayat, Rahmadani;
Nusyirwan Nusyirwan;
Safrizal Safrizal
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.v4i2.1853
The research team at Madrasah Aliyah Negeri in Pekanbaru set out to examine the connection between the quality of service provided to students and their level of satisfaction and loyalty to the institution. Three hundred and twelve students from two Pekanbaru public Madrasah Aliyah schools participated in the study. Student satisfaction and loyalty are treated as endogenous variables in this study, while service quality is used as an exogenous variable. Amos 24, Microsoft Excel 2013, and Structural Equation Modeling (SEM) were used for data analysis. The findings indicated that the quality of services provided contributed to happy students. Both service quality and customer satisfaction have a positive impact on retention rates among students.
Determinants of Financial Report Moderated by Quality Audit (Study of Multi-Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019)
Hidayati, Sri;
Apollo Daito
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.v4i2.1854
This study aims to determine the effect of good corporate governance (GCG), company reputation, and company competence on the quality of financial reports with audit quality as a moderating variable. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 185 companies. The method used was purposive sampling, 37 companies were selected as the research sample. The results of the study show that Good Corporate Governance (GCG) has no direct effect on the quality of the company's financial statements. Meanwhile, company reputation and company competence have a significant and positive effect on the quality of financial reports. After being moderated by audit quality, Good Corporate Governance (GCG), company reputation, and company competence have a positive and significant effect on the quality of financial reports.