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INDONESIA
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 1,249 Documents
Determination of Digital Marketing: Influencer Marketing, Social Media and E-Commerce (Literature Review) Setyo Widodo, Joko
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.v3i3.1362

Abstract

The Literature Review Article Determination of Digital Marketing: Influencer Marketing, Social Media and E-Commerce is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Marketing Management. The method of writing this Literture Review article is using the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this study are: 1) Influencer Marketing is related to Digital Marketing; 2) Social Media related to Digital Marketing; and 3) E-Commerce related to Digital Marketing. Apart from these 3 exogenous variables that affect endogenous variables, there are many other factors including Video Advertising, Email Marketing, and Content variables.
Analysis of Implementation of Fixed Assets At The Youth And Sports Department of Padang City, West Sumatera Province Desmiwerita, Desmiwerita
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1363

Abstract

In general, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is in accordance with Government Accounting Standards. According to Governmental Accounting Standards, the initial measurement of property, plant and equipment is measured at cost. Likewise, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is also measured based on historical costs and uses the services of a third party in revaluing assets / Appraisal of Regional Property Valuation. According to the Youth and Sports Office of West Sumatra Province, fixed assets obtained from donations are recognized in the relevant period, namely when the assets are received and the ownership rights are transferred. This is in accordance with Government Accounting Standards that an asset can be recognized as belonging to the entity if it is proven that it has become a transfer of ownership rights supported by legal evidence. In its fixed asset accounting policy, the Department of Youth and Sports of West Sumatra Province has depreciated its fixed assets. It is also in accordance with Government Accounting Standards. In the Government Accounting Standard Statement No. 7 paragraph 57 states that “other than land and construction in progress, all property, plant and equipment can be depreciated according to the nature and characteristics of the asset.
Analysis of Buying Interest: Price, Trust and Advertising (Study Literature Review) Prihartono, Prihartono
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.v2i4.1364

Abstract

Literature Review Article Analysis of Buying Interest: Price, Trust and Advertising is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Marketing Management. The method 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 results of this Literature Review article are that: 1) Price is related to Purchase Intention; 2) Trust is related to Buying Interest; and 3) Advertising related to Buying Interest. Apart from these 3 exogenous variables that affect the endogenous variable of Buying Interest, there are still many other factors including product quality, place and service quality variables.
Determination of Purchase Decision: Product Quality, Price and Place (Literature Review) Prihartono, Prihartono
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): 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.v2i3.1365

Abstract

The Literature Review Article Determination of Purchase Decision: Product Quality, Price and Place is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Marketing Management. The method 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 results of this Literature Review article are that: 1) Product Quality is related to Purchase Decisions; 2) Price relates to Purchase Decision; and 3) Place related to Purchase Decision. Apart from these 3 exogenous variables that affect the endogenous variable of Purchase Decision, there are still many other factors including service quality, product design and promotion variables.
Determination of Employee Retention: Skills, Rewards and Relationship between Employees (Literature Review) Hermawan, Eric
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.v2i6.1366

Abstract

The Literature Review Article on Determination of Employee Retention: Skills, Rewards and Relationships between Employees is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research, within the scope of Human Resource Management. The method 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 results of this Literature Review article are that: 1) Skills are related to Employee Retention; 2) Rewards related to Employee Retention; and 3) Relationships between Employees related to Employee Retention. Apart from these 3 exogenous variables that affect the endogenous variable Employee Retention, there are still many other factors including performance, behavior and motivation variables.
Analysis of Accounts Receivable Turnover at PT. The Core of Sumatran Success in 2021 Zulhendra, Zulhendra; Lady Novica
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.v2i4.1371

Abstract

This study aims to analyze how big the level of receivables turnover on sales made by PT. Inti Sukses Sumatera in 2021. In the midst of intense business competition, companies are required to be able to achieve market position, so companies need to carry out a credit sales strategy, so that the number of sales increases. Receivables in general can be defined as claims or arising from the sale of goods or services on credit with a predetermined period of time as a result of credit sales. Receivables are a type of current asset listed on the balance sheet. Receivables can be potential if managed properly but otherwise will be a risk if not managed properly. The research method used is descriptive quantitative method, namely research that uses numerical data (numbers), which is then processed and analyzed to draw conclusions. Data collection techniques used are interviews and documentation. From this data is analyzed using ratio analysis, especially those related to receivables turnover rate, receivable collection period, arrears ratio and billing ratio. The results of the study are: (1) The ratio of the receivables turnover rate of PT. Inti Sukses Sumatera during the first semester of 2021 was 8 times and the second semester decreased to 7 times, so that the collection made by management is considered successful, (2) in the first semester the average collection period of receivables is 43 days in the first six months of the year. 2021. In the second semester the average collection of receivables at PT Inti Sukses Sumatra during 2021 is slower to 52 days, so it can be said that the company is able to collect on time, (3) that the ratio of arrears is 1.180% in the first semester and second semester of 0.97%. Arrears of more than 1% occur in the first semester and can harm the company because the funds that should be revolving will remain embedded in receivables, (4) the above collection ratio in the first six months of 2021 is 98.83 and 99.04% in the second semester . So that the company is able to do well in collecting receivables.
Implementation of CAPM in Determination of Stock Investment Decisions in Lq45 Index (Year 2017-2021) Alamsyah, Sustari; Nur Isna Inayati; Fahman Nur Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): 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.v3i4.1377

Abstract

Errors in valuing stock securities result in losses for investors, so a careful assessment must be made so that investments are made right and profitable. The purpose of this study is to determine the stock return and risk using the CAPM method and classify and assess efficient and inefficient stocks in determining investment decisions in the 2017-2021 LQ45 index. This study uses a quantitative descriptive approach. The population in this study are companies listed on the LQ45 index. The sampling technique used purposive sampling and obtained a sample of 26 companies. The results showed that there was a negative or non-linear relationship between beta (?i) and the expected rate of return [E(Ri)]. In addition, there are 16 stocks including efficient stocks and 10 stocks including inefficient stocks. The investment decision that investors must make is to buy efficient stocks and sell inefficient stocks as soon as their value declines
Analysis of Personal Taxpayer's Compliance Level in Reporting Annual Income Tax SPT Year 2018-2020 (Case Study of Pratama Tax Service Office Padang Dua) Ardiany, Yuli
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1380

Abstract

Analysis of the level of compliance of individual taxpayers in reporting the Annual Tax Return is an activity to assess the level of compliance of individual taxpayers in fulfilling their tax obligations and exercising their tax rights. The type of research is descriptive quantitative research by tracing the level of compliance of individual taxpayers in reporting the Annual Income Tax Return at the Padang Dua Pratama Tax Service Office, from 2018 to 2020. The results of the study were obtained from 2018 to 2020 with fluctuating compliance levels. or less stable, some have increased and some have decreased. This is partly due to the lack of awareness of taxpayers in fulfilling their tax rights and obligations. Efforts made by the Padang Dua Pratama Tax Office in improving taxpayer compliance are providing counseling about taxation, holding a Tax Center.
Consumption Value Dimension of Green Purchase Intention with Green Trust as Mediating Variable Sari Dewi, Cynthia; Annas, Mohammad
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.v3i3.1392

Abstract

One of the sectors that pollute the environment is the cosmetics sector. Pay close attention to the packaging and microplastic waste that have been produced. Presently, the cosmetics company Garnier create a Garnier Green Beauty campaign to transform the company and lessen its impact on the environment. Garnier is working to produce cosmetics with more environmentally friendly formulae. By decreasing waste, it will be possible to reduce plastic pollution. This study examines what influences someone to use eco-friendly beauty products and be willing to purchase Garnier products. Quantitative research techniques were used in this investigation. 211 respondents fit the criteria for knowing about Garnier products but had never used them. The results of the study show that the intentions of consumers to make green purchases are significantly influenced by the functional value, social value, and emotional worth of various goods. However, social work has little impact on green trust.
Implementation of Business Strategies through Organization Design Concept at PT. Sarimelati Kencana Tbk (PZZA) Humairoh, Humairoh; Wahyu Setyawati, Novita; Wijayanti, Murti; Anggoro, Wahyu; Parluhutan, Bobby
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.v3i3.1393

Abstract

The spread of the global pandemic has an impact on the slow pace of development in several industrial sectors, including PT. Sarimelati Kencana, Tbk. is engaged in the culinary sector with the flagship brand Pizza Hut. The company is known as a restaurant that provides Italian-American cuisine in the form of pasta, side dishes, and desserts. The purpose of this paper is to analyze how PZZA implements its business strategy through the concept of organizational design based on the results of the 2020 EGMS to achieve a market position in this new normal era. This writing uses explanatory research with a qualitative approach, with the SWOT Analysis method and the Canvas Business Model. The business strategy used by Pizza Hut (PZZA) is to stay afloat in the face of the impact of a decline. In. people's. purchasing. power. Efforts that can.be made by PZZA are implemented in several business strategies, including redesigning the company's organizational concept through modification of the organizational structure as a supporter of culture within the company, as well as continuing to carry out internal control activities.

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