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

DIJEFA
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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

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The Influence of Macroeconomic Factors and Financial Performance on Dividend Policy During Pandemic (Manufacturing Company Listed on the IDX) Rinanda, Yessi
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.v2i6.1300

This study aims to analyze the influence of macroeconomic factors and financial performance on dividend policy during the pandemic in manufacturing companies listed on the IDX. Shareholders have an interest in obtaining periodic returns on their investments in the form of dividends distributed by the company. The variables used in this macroeconomic factor are inflation, interest rates, and the rupiah exchange rate h. In order to be able to distribute dividends, companies must also have healthy financial performance. The influence of financial performance as reflected in financial ratios in terms of profitability, capital and liquidity which in this case is reflected in the ratio of Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER ), Earning Per Share (EPS) . The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange. This research uses multiple regression analysis processed with EVIEWs . The results of this study indicate that the macroeconomic factors in the form of the inflation rate and the interest rate have no significant effect on the dividend policy of manufacturing companies on the Indonesia Stock Exchange. Financial performance factors show that ROA, ROE, and EPS have a significant effect on dividend policy for manufacturing companies on the Indonesia Stock Exchange.

Analysis of Taxpayer's Compliance Level in Paying Rural Urban Land and Building Taxes (PBB-P2) in the Regional Revenue Agency of Padang City Herfina, Melli
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.v2i4.1301

This study aims to determine the level of taxpayer compliance for the Rural and Urban Land and Building Tax (PBB-P2) to local regulations and laws that apply in the city of Padang, discipline, responsibility, level of self-awareness of taxpayers. know the efforts to what affects the level of compliance as well as land and building tax receipts. The research on the level of taxpayer compliance in paying land and building taxes at the Padang City Regional Revenue Agency is a shared learning so that they can participate in providing support in development, increase self-awareness and participate in providing support for local government administration. The system applied in PBB-P2 tax is the Official Assessment system, namely a tax collection system that imposes the authority to determine the amount of tax owed to the tax authorities or tax officials as tax collectors. Sanctions imposed on taxpayers if they do not pay taxes are administrative sanctions in the form of a fine of 2% per month, an interest penalty of 2% every month and an increase of 25%. Legal Basis for Land and Building Tax in Rural Urban (PBB-P2), namely, Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. The level of taxpayer compliance in paying PBB-P2 taxes in the city of Padang seen from its realization is still relatively low, every year from 2017 to 2020 it has not exceeded the set target.

Determination of Financial Distress and Stock Prices: The Effect of Financial Performance and Sales Growth (Financial Management Review Literature) Elviana, Elviana; Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1323

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 Stock Price Determination and Financial Distress: Financial Performance Analysis and Sales Growth, A Study of Financial 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) Financial Performance has an effect on Financial Distress; 2) Sales Growth has an effect on Financial Distress; 3) Financial Performance has an effect on Stock Price; 4) Sales Growth has an effect on Stock Price; and 5) Financial Distress has an effect on stock prices.

Overview of IKU Strategic Taxpayer Account Representative to Supportoptimal Tax Revenue Mochamad Saprudin; Achmad Fauzy
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): 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.v3i5.1185

The Minister of Finance through Regulation of the Minister of Finance Number PMK-45/PMK.01/2021 concerning Account Representative (AR) at the Tax Service Office has determined one of the main tasks and functions of an AR to carry out supervision of the fulfillment of Taxpayer tax rights and obligations. The role of AR as an officer overseeing the implementation of the rights and obligations of taxpayers is very instrumental in supporting tax revenues. The scope of supervision carried out by AR covers four matters, namely Supervision of Annual SPT Reporting, Provision of Tax Data (Declaration Tool), Completion of Requests for Explanation of Data and/or Information (P4DK), and Oversight of Periodic Payments (PPM). The performance of this monitoring activity is used as a benchmark for AR performance which is expressed as the Main Performance Index (IKU) of AR. In this article, we will discuss whether the four KPI AR can optimally support tax revenue or not. The results of this literature review will describe how much influence the KPI has on optimal tax revenue.

Influence Of Net Income And Current Ratio To Cash Dividends In Mining Companies Listed In Indonesia Stock Exchange Period 2012-2016 Yulio, Fakhri Harpin; Rina Asmeri
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.v2i4.1335

This study aims to determine whether net income and current ratio significantly influence cash dividends in mining companies listed in the Indonesia Stock Exchange period 2012-2016 either partially or simultaneously. The type of data used in this study is quantitative data sourced from the company's financial statements. Data source in this research is secondary data. The population in this study is a manufacturing company coal mining of industrial sub sector listed in the Indonesia Stock Exchange amounted to 24 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, there are 6 companies. The method of analysis used in this study is multiple linear regression analysis and hypothesis testing using t test and f test. The results of this study indicate that partially net income and current ratio significant effect on cash dividends. Simultaneously net income and current ratio have a significant effect on cash dividends.

Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value Kurnia, Anita; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1353

This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firm value. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firm value.

Determinant of Transfer Pricing With Corporate Income Tax as Intervening Variables (Studies on Companies in the Field of Consumer Good Industry Listed on the Indonesia Stock Exchange Period for 2014-2020) Intan Permatasari, Fitri; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1354

Globalization drives cross-border transactions, including the transactions made by the multinational company, and creates a phenomenon of transfer pricing that becomes the attention of both local and overseas tax authorities. This phenomenon may happen due to the possibility of profit shifting by multinational companies. Thus, this research analyzes transfer pricing as the dependent variable and foreign ownership and profitability as independent variables. For the intervening variable, the researcher chose the income tax. This research uses purposive sampling with secondary data from companies listed on the Indonesian Stock Exchange in the category of Consumer Goods Industry in 2014–2020. The results show that foreign ownership, profitability, and corporate income tax simultaneously have significant effects on transfer pricing. While foreign ownership is negatively significant to transfer pricing, profitability and corporate income tax do not affect transfer pricing. Furthermore, corporate income tax cannot mediate the influence of foreign ownership and the profitability of transfer pricing.

Analyzing of Self Esteem, Self Efficacy, and Learning Organization on Employee Performance at PT Bank Republik Indonesia Branch Jemursari Surabaya Putra Cahyono, Handi; Pompong B. Setiadi; Sri Rahayu
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1355

Theory of Self-esteem and self-efficacy in Social Work (including historical reviews of social work alliances inconsistent with self-esteem and self-efficacy theory, emerging power perspectives, and narrative focus (Frankenberger et al. Families develop self-esteem and self-efficacy to pressures of military segregation) (Frankenberger et al., 2014).We see them together in one document. In this case, we want to study the flexibility of banking system factors that have never been done before. Private companies rely mainly on people, and human resources are undoubtedly distinctive. The quality of labor and returns will be the litmus test, that is, turnover high sales force due to low entry and exit b (Rana and Javid, 2019). In this article, we want to empirically examine the concept of flexibility associated with marketers in banking system. We are interested in seeking banking system flexibility for banking system professionals as the banking system factor is the focal point for private companies. It has been noted that the private sector is facing a crisis in the learning skills and competences of field staff - the key business team. They are distinguished by the criteria set for their employment. Anyone with basic training can become a banking system agent and start promoting and selling their own products. (Mahresh, 2014). Private companies need a reliable and strong team to keep improving the company's performance so that it remains competitive and evolving. To have a reliable banking system team, especially in private service companies, it takes rigorous banking system professionals who are smart about providing education to the public, especially potential customers, about the special benefits. Banking system professionals even face obstacles in their work. Results of interviews with researchers with people working in the field of banking system. The interviews revealed that their work was underestimated, leading to them being banned from friendship or family relationships early in their careers as marketers. While the banking system agent has basic needs, social and subjective needs in performing his job. Basic needs, social and subjective needs are factors related to job satisfaction; Stress, career advancement and work environment have emerged as factors for leaving the company.

Implementing of Risk Management on the Public Appraisal Service Office (KJPP) Febriman Siregar Agung Prasetyo, Miko; Pompong B. Setiadi; Sri Rahayu
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1356

The work of the Public Appraisal Service Office employees who are mostly in the field to meet audit candidates makes them also often receive rejections. Prolonged psychological and physical fatigue will be a challenge faced by employees. To deal with these conditions, it is important for an employee to have Risk Management in dealing with situations in the field. In doing so, we contribute to the debate in recent research on Risk Management which conceptualizes it as a series of proactive and countermeasures that employees undertake to deal with work events and uncertainties and which are linked to important organizational-level performance indicators, such as increased well-being and productivity. Thus, the context of the Public Appraisal Service Office Employees as marketers of the Public Appraisal Service Office company is a very suitable background to explore the results of the HR development strategy as an adaptive process that promotes the first individual level Risk Management which ultimately leads to team Risk Management.

Determination of Systematic Thinking and Graduate Quality: Analysis of Human Resource Quality and Competence Supriadi, Supriadi; Kemas Imron Rosyadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): 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.v3i3.1357

This research examines the identification of systems thinking and the quality of college graduates: analysis of skills and quality of human resources as a literature review of human resource management. The purpose of writing this article is to hypothesize the effect of variables to be used in research. The results of this library research are: The quality of human resources has an effect on systemic thinking; Competence has an effect on systemic thinking; The quality of human resources affects the quality of graduates; Competence affects the quality of graduates; and Systematic thinking affects the quality of graduates.

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Home Page

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Editorial Team

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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

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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