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
1,249 Documents
Evaluation of Accounting Information Systems on Cash Receiving and Distribution Procedures at Semen Padang Large Family Cooperatives (KKSP) at Unit Services
Rinanda, Yessi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v2i2.1243
The purpose of this study is to explain how the accounting information system for cash receipts and cash disbursements procedures and the problems that exist in the department store unit at the large family cooperative of PT Semen Padang. This research uses a descriptive method. The results of the study explain that: 1) Documents used are complete, 2) Functions related to cash receipts and disbursements have been running well, because they have separated functions, 3) Cash receipts and disbursements procedures at department stores implemented by KKSP have been running. well and is the same as theory, 4) Internal control of cash receipts and disbursements has been implemented properly and sound practices are found in cash management.
The Affect of Return on Equity, Debt to Equity Ratio and Net Profit Margin Against Company's Stock Price
Esti Riwayati, Hedwigis;
Fachrukrozie Kodri;
Yohana Rutmia Dewi Br Manik
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1245
The purpose from this research is to explore on how the influence of the independent variables, namely Return On Equity, Debt To Equity Ratio, and Net Profit Margin towards the dependent variable, such as stock prices in 10 Food And Beverages companies that listed on the Indonesia Stock Exchange. The research objects which used in this research is a food and beverage company that already listed on the Indonesia Stock Exchange. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. With data processing tool through the Eviews 10.0 program. The test results partially indicates that Return on Equity variable has a positive and significant affect on the stock prices from those food and beverages companies. While Debt To Equity Ratio variable has a negative and insignificant affect towards it and Net Profit Margin has a positive and insignificant affect to the share price of food and beverages companies. These research results are simultaneously shows that the Return On Equity, Debt To Equity Ratio, and Net Profit Margin variables are capable to explain stock prices on those 10 food and beverages companies listed on the Indonesia Stock Exchange.
Literature Review of: Decision Support System: Organization, Human Resources and Knowledge Management
Apriyansyah, Hijrah
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1246
Previous research is very important in scientific research or article. The theory and phenomena of the relationship or influence between variables are strengthened by previous research or relevant research. This article examines the variables that influence the Decision Support System, specifically Organization, Human Resources, and Knowledge Management, as well as doing a literature review on Decision Support System Management. The purpose of this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Organization influences the Decision Support System; 2) Human Resources affect the Decision Support System; and 3) Knowledge Management influences the Decision Support System.
Literature Review Tax Compliance and Tax Revenue: Analysis of Understanding Tax Regulations and Quality of Service
Wibowo, Setyo;
Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1247
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 phenomena of the relationship or influence between variables. This article reviews Determination of Compliance Level and Tax Revenue: Analysis of Understanding Tax Regulations and Service Quality, A Study of Human Resource Management Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The result of this research library is that: 1) Understanding of Tax Regulations Affects Compliance Level; 2) Service Quality Affects Compliance Level; 3) Understanding of Tax Regulations Affects Tax Revenue; 4) Service Quality Affects Tax Revenue; and 5) Compliance Level affects Tax Revenue.
Review of The Implementations of Restaurant Tax Collection and Calculation at the Regional Revenue Agency of Padang City (BAPENDA Kota Padang)
Herfina, Melli
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
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DOI: 10.38035/dijefa.v2i6.1249
The purpose of this study is to find out what system is used to implement restaurant tax collection and the calculations carried out by the Regional Revenue Agency of Padang City so that knowing the system applied will make it easier to increase local revenue.To obtain data and information, in this study adapted to the data collection method, the authors used interviews and observations. Primary data, the authors obtained from respondents, namely from employees of the Regional Revenue Agency of Padang City, while secondary data the authors obtained from the library by looking for books related to taxation.Our tax law adheres to self-assessment where taxpayers are given the trust to calculate and apply the amount of income owed and then report it to the tax counseling and consulting office after the tax year ends.
Literature Review HR Planning: External Environment, Organizational Decisions and Employees Inventory
Ricardo Ricardo
Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August 2
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DOI: 10.38035/dijefa.v2i3.1258
Human resources become an essential instrument in an organization or company. To make a superior company, it is necessary to have quality human resources. Because good quality human resources will increase work effectiveness. The external environment is a factor related to HR planning, and organizational decisions are chosen as part of HR planning. In this study, researchers used descriptive qualitative methods and library research by analyzing variables related to HR planning. The purpose of the literature review research is exploratory. The results of this study are 1) Employee inventory affects HR Planning, 2) External environment affects HR Planning, and 3) Organizational decisions affect HR Planning.
Literature Review Factors Affecting Leadership: Quality of Work, Work Effectiveness and Work Communication
Rajab, Muhammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v2i2.1275
The literature review article on factors that influence Leadership: Work Quality, Work Effectiveness, and Work Communication is a scientific article that aims to build a research hypothesis on the influence between variables that it will use for further research, as well as within the scope of Human Resource Management. In this literature review article, the researcher uses the library research method by reviewing previous papers relevant to this research variable on online media such as Google Scholar and Mendeley and other online media. The results of this study are 1) Work Quality affects Leadership; 2) Work Effectiveness affects Leadership; and 3) Work Communication affects Leadership, apart from the three exogenous variables that affect the endogenous variables. There are many other factors, including 1) The quality of work affects Leadership; 2) Work Effectiveness affects Leadership; and 3) Work Communication affects Leadership.
The Analyze Financial Performance of PT Gudang Garam Tbk
Abdul Muis, Muhammad;
Satria Adhitama
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1290
The objective of this research is to analyze the financial performance of pt gudang garam tbk. Using liquidity ratio, solvability ratio, and profitability ratio. The research methodology used is a descriptive quantitative method with time series data and secondary data from the indonesia stock exchange. Mechanical sampling using purposive sampling. The data were analyzed using qualitative comparison of the company financial performance through the comparative approach to the liquidity ratio, solvency ratio, and profitability ratio. The results of the solvency ratio (der) have a good company performance even though it is below the industry average. The results of the calculation of the profitability ratio (npm) have a good company performance because it is above the industry average. The results of the calculation of the profitability ratio (gpm) have poor company performance and are below the industry average. The results of the calculation of the profitability ratio (roe) have a good company performance and are above the industry average. The results of the calculation of the profitability ratio (roi) have a good company performance and are above the industry average.
The Influence of Good Corporate Governance on Company Value With Audit Quality as Moderating Variable
Pujiastuti, Heni
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1291
This study will analyze the influence of Good Corporate Governance in determining the value of the company through the Independent Commissioner and the Board of Directors. As a moderating variable, audit quality is used as measured by a dummy variable on the use of big four auditors. The sample used includes 31 companies in the food and beverage industry sub-sector and the miscellaneous goods industry sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected by purposive random sampling. After the multiple linear regression test and hypothesis testing as well as the coefficient of determination test, the results show that the Independent Commissioner and the Board of Directors have no effect on firm value, because the value created does not provide a significant increase for stakeholders. The same thing also happened to audit quality with the result that there was no effect or weakening on the creation of Company Value because investors did not consider the name of the auditor as long as the audit report was published.
Literature Review the Effect of Division of Work and Workload on Work Effectiveness and its Impact on Employee Performance
Nugroho Dwi S, Adi;
Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v3i2.1292
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 phenomena of the relationship or influence between variables. This article reviews Determination Work Effectiveness and Employee Performance: Analysis of the Division of Work and Workload , A Study of Human Resource Management Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research . The results of this research library are that: 1) Division of Work has an effect on Work Effectiveness; 2) The division of labor has an effect on employee performance; 3) Workload affects Work Effectiveness; 4) Workload affects employee performance; and 5) Work Effectiveness has an effect on Employee Performance.