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
Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance
Della Nanda Luthfiana;
Andika, Andika;
Mohamad Najmudin;
Joko Purwanto Nugroho
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.v4i3.1872
The tax system serves as a means for the government to generate additional revenue necessary to fulfill its obligations. The objective of this study was to examine the impact of the Theory of Planned Behavior (TPB) on taxpayer compliance in Yogyakarta, with tax socialization serving as a moderating variable. The research was conducted within the city of Yogyakarta and involved 110 taxpayer respondents. The consecutive sampling method was employed as the sampling technique, and data analysis was performed using partial least squares (PLS) analysis with SmartPLS 3.3.3 software. The findings of the study indicate that moral obligation and trust in the government do not have a significant influence on taxpayer compliance, while tax awareness demonstrates a significant effect on taxpayer compliance. However, tax socialization was unable to moderate or strengthen the impact of moral obligation, trust in the government, and tax awareness on taxpayer compliance in Yogyakarta.
Transformational Leadership: Hard Working, Smart Working, Qualified Working, Sincere Working and Completed Work
Karsono, Bambang
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.v4i2.1883
Transformational Leadership: Hard Working, Smart Working, Qualified Working, Sincere Working and Completed Work is a literature review article within the scope of leadership science. The purpose of this article is to build a role hypothesis between variables that will be used in further research on the concept of leadership. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The Article writing method is library research, from e-books and open access e-journals. The results: 1) Hard working plays a role in transformational leadership; 2) Smart working plays a role in transformational leadership; 3) Qualified working plays a role in transformational leadership; 4) Sincere working plays a role in transformational leadership; 5) Completed work plays a role in transformational leadership. Other factors that affect Transformational Leadership including: work culture, motivation and work environment.
Improving the Loyalty of Customer through the Effectiveness of Customer Satisfaction, Service Quality, and Food Quality
Cahaya, Yohanes Ferry;
Winarti, Ch. Endah;
Erasashanti, Annathasia Puji
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.v4i3.1886
The food industry is one of the business sectors that is future-oriented, as evidenced by food being one of the basic needs of the community. Therefore, it is necessary to examine customer loyalty in the food industry through the role of customer satisfaction, service quality and food quality, as in this study. In developing this research, quantitative descriptive methods were used by involving a sample of 100 respondents to obtain analysis data, which was then processed and analyzed using SEM-PLS. The research reveals that there is a significant positive correlation occurred of service quality along to food quality which affecting customer satisfaction. And this customer satisfaction also affects in increasing customer loyalty to Subway Indonesia. These results indicates that Subway Indonesia needs to maintain their improvement on service quality and food quality which served based on consumers expectations, so as to increase customer satisfaction and loyalty.
Forecasting Volatility Persistence: Evidence from International Stock Markets
Enow, Samuel Tabot
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.v4i3.1891
Volatility persistence represents a notable feature of financial markets and is a widely studied phenomenon that explores the clustering and leverage effects of stock market returns. Recognizing and incorporating volatility persistence into risk management, asset pricing, and portfolio management strategies provide valuable insights for market participants enabling them to navigate and capitalize on the dynamics of market volatility. The aim of this study was to empirically investigate whether the current high volatility in stock markets are temporal or will persist in the future. An ARCH model and a GARCH model were employed to achieve the aim of this study for the JSE, CAC 40, DAX, Nasdaq and Nikkei 225 from May 29, 2023 to May 29, 2018. The findings revealed that stock market volatility will persist at least for some time from the ARCH and GARCH output results. Active traders and market makers need to adapt their strategies in response to the expected volatility persistence. Higher levels of persistence may call for adjustments such as widening stop-loss orders to accommodate larger price swings or using more extended timeframes to capture sustained trends. Portfolio managers may also opt for strategies that thrive in volatile market conditions such as breakout trading or mean reversion strategies
The Capital Structure Theory as It Relates to The Food Sector. A Developing Economy's Evidence
Chikwira , Collin
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.v4i3.1914
The study's objective was to investigate the capital structure theory in the food industry, focusing on manufacturing companies listed in Zimbabwe. By looking at these companies' capital structures, we aimed to pinpoint the factors influencing capital structure decisions in the food industry and provide managerial implications for businesses operating in this market. From 2017 to 2022, the study used Panel data from the financial statements of manufacturing companies listed on the Zimbabwe Stock Exchange and Victoria Falls Stock Exchange. The findings demonstrate the importance of business value and capital structure despite their negative relationships. For a variety of stakeholders, the study has value implications. This study offers managers in the food business insights into the variables influencing firms' capital structures, empowering them to make educated decisions about their financing options. The study can also be used by investors in this industry to assess the capital structure of businesses they are considering investing in, which will ultimately help them make more educated choices. Additionally, policymakers can use the study's findings to create policies that support the expansion and development of Zimbabwe's food business, thereby boosting that nation's economy.
The The Influence of Fiscal Policy, Monetary Policy and International Trade on Economic Growth in Indonesia (Literature Reviews)
Elhakim, Luqman Elhakim;
Ali, Hapzi
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.v4i3.1923
The Literature Review article on the Influence of Fiscal Policy, Monetary Policy and International Trade on Economic Growth in Indonesia is a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of public finance science. The way 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 outcomes of this literature review study are: 1) Fiscal Policy influences Economic Growth in Indonesia; 2) Monetary Policy affects Economic Growth in Indonesia; and 3) International Trade has an effect on Economic Growth in Indonesia.
The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable
Sarra, Hustna Dara;
Mikrad, Mikrad;
Yaman Soleh, Ahmad Ma’ruf
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.v4i3.1933
The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.
Analysis Factors Influencing Financial Management Behavior
Purwanto, Setiyo;
Fathihani Fathihani;
Yanthy Herawaty Purnama
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.v4i3.1948
Financial management is a person's behavior in managing finances as managing planning, budgeting, checking, managing, controlling, searching, and saving finance funds that arise because of someone's habits and a sense of responsibility for finances. The low level of understanding of financial management for millennials tends to be consumptive, giving rise to various irresponsible financial behaviors. The purpose of this research is to find out that final knowledge, final attitude, and self-efficacy can affect financial management behavior. The result of this research expects to contribute to the millennial generation being wiser in managing finances and prioritizing needs over wants. The population used is the Millennial General in the Jakarta region. The sample used was 100 respondents spread across the Jakarta area. Data collection operated using a questionnaire method in which respondents answered questions arranged in the form of choices and scaled using a Likert scale (1-5). The system used in this study is a quantitative analysis using SEM analysis tools and SmartPLS 3.3 tools.
Exploring the Factors Shaping Investment Decisions : Insights from Financial Literacy, Financial Behavior, and Income among Lecturers at the Faculty of Economics and Business, University of Jambi
fitriaty, fitriaty
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.v4i3.1958
This study aims to examine the effect of financial literacy and income on investment decisions mediated by financial behavior. This study uses secondary data by distributing questionnaires to lecturers at the Faculty of Economics and Business, Jambi University. The data is processed using the smart PLS application to test the effect of each variable. The results of this study found that financial literacy and financial behavior have a significant positive effect on investment decisions, and income has a negative effect on investment decisions. Financial literacy has a significant positive effect on financial behavior, income has a non-significant positive effect on financial behavior. The financial treatment variable can mediate the relationship between financial literacy and investment decisions
The Effect of Digital Transaction Effectiveness, Financial Inclusion and Customer Satisfaction on Company Profits
Nur Aisyah, Sitatul;
Hapzi Ali
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.v4i3.1966
Literature Review Article Effects of Digital Transaction Effectiveness, Financial Inclusion and Customer Satisfaction on Corporate Profits is a scientific article in the field of Financial Management which aims to analyze and synthesize the effect of each variable on research research originating from research or journals that are already in the media online such as Mendeley, Google Scholar, and several other websites. The literature that has been reviewed will be further studied to obtain research gaps and research novelties are found. This review article has 3 discussion results, namely; 1) Digital Transactions affect Company Profits 2) Financial Inclusion affects Company Profits ; and 3) Customer Satisfaction affects Company Profits.