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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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MODEL OF CONSUMER TRUST ON TRAVEL AGENT ONLINE: ANALYSIS OF PERCEIVED USEFULNESS AND SECURITY ON RE-PURCHASE INTERESTS (CASE STUDY TIKET.COM) Bimaruci, Hazimi; Agung Hudaya; Hapzi Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): 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.v1i1.227

Technological development is very rapid, many things are very influential with the presence of the internet, many consumers are spoiled by online shopping, with this it will make it easier for transactions between sellers and buyers. Starting from the search for goods, to make payment transactions. But with the internet, in addition to making it easier for buyers and sellers, but also creating new problems, with the convenience, it will make it easier for competitors to do the same. Competitors will more easily seize customers, and customers will also more easily go to other sellers, therefore the question arises, how to make repurchase intention occur. One business player who sees the internet as a new market share in attracting consumers is the online travel agent business. In the beginning, this travel business was only done conventionally. Then the travel business also utilizes technology in marketing activities. With this research will find out whether there is an influence between perceived usefulness, with trust, then whether there is a perceived influence on repurchase intention, and whether there is an influence of trust with repurchase intention. The sampling technique was purposive sampling. Using the Slovin formula, a sample of 100 customers was obtained, the margin of error set was 10% or 0.10. Quantitative analysis methods with SEM analysis tools and Smart PLS and SPSS tools.

FISCAL FACILITIES TO IMPROVE EXPORT PERFORMANCE Situmorang, Erwin
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): 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.v1i1.228

The Indonesian government, issued a number of policies to help exporters to be able to compete in the world market by exempting import duties or returning import duties on imported goods for export purposes in the form of Bonded Zone and KITE.The policy is aimed at attracting foreign investment and increasing exchange rates, as a laboratory for economic reform and technology transfer, as well as increasing labor force in unproductive areas. Providing facilities provided by the government During 2017 to 1,606 companies valued at Rp 57.28 T from that year. In that year, the total value of exports produced was Rp. 780.8 T, or covering 47.23% of the total national manufacturing exports. The existence of KB and KITE facilities has stimulated the formation of gross fixed capital of IDR 178.17 trillion throughout 2017. From the spillover effect, companies receiving facilities in KB and KITE involve as many as 95,251 business networks, including 68,234 in KB that absorb labor 1.13 million people work and 27,017 business networks in KITE with a workforce of 292.2 thousand people. The presence of companies in KB and KITE contributed to the creation of indirect economic activity of 268,508 businesses, the majority of companies that obtain KB and KITE facilities come from the Western Region of Indonesia, where the number of recipients is concentrated in Java with the largest percentage of companies receiving facilities of 90.35 percent. While, West Java is the province with the largest percentage of KB and KITE facility recipients, which is around 43.90 percent. These results are in accordance with current conditions, where West Java Province is a province that has the most industrial estates in Indonesia, namely 25 industrial estates or equivalent to 33.8 percent of the total 74 industrial estates in Indonesia.

OVERVIEW OF INCOME TAX ON MORE VAT DIFFERENCES IN RETAIL USED MOTORCYCLE RETAIL Nur Azizah, Waidatin; Suparna Wijaya
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): 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.v1i1.229

The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.

DETERMINATION ANALYSIS OF REGIONAL INCOME TOWARDS DOMESTIC REGIONAL PRODUCT WITH REGIONAL INVESTMENT AS A MODERATOR Aziz, Khalid; Soeratno; Sri Ambarwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): 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.v1i1.230

Regional income is a source of income for local governments that hold every activity that has an allocation of funds for people. The purpose of this study is to study and analyze the structure of regional income with regional investment as a moderator. This research was conducted at the Regency / City government in West Java Province, this study uses secondary data released from the APBD and PDRB realization report in the period 2014 to 2017. The sample research method used was purposive sampling technique. The analytical method used is the Moderated Regression Analysis using Eviews 9. Based on the results of the analysis obtained from regional original income, regional investment, balanced funds that are moderated by regional investment. Regional original income is moderated by significant regional investment on gross regional domestic product. The results of the study are used to include local governments in managing regional revenue sources and taking an assessment to make regional investments. This journal is the result of his own work and all sources, both quoted and referenced, have been properly approved.

MODEL OF STUDENT INVESTMENT INTENTION WITH FINANCIAL KNOWLEDGE AS A PREDICTOR THAT MODERATED BY FINANCIAL SELFEFFICACY AND PERCEIVED RISK Elfahmi, Ryan; Ikin Solikin; Nugraha
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): 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.v1i1.232

This study aims to predict students' investment intentions in the Indonesia Stock Exchange. The questions in this study are whether financial knowledge shows a significant effect on student investment intentions on the Indonesia Stock Exchange, whether financial self-eficacy shows a significant effect in strengthening or weakening student investment intentions on the Indonesia Stock Exchange and whether the perceived risk shows a significant effect in strengthening or weakening student investment intentions in the Indonesia Stock Exchange. The analysis technique in this study using SPSS ver.21 and analyzed by regression PROCESS v3.4 by Andrew F. Hayes. The sampling method is purposive sampling, with several criteria developed previously. Questionnaires are used to collect data from respondents. Respondents in this study were students at the University of Pamulang, South Tangerang. A total of 400 respondents participated. Based on the analysis, Financial Knowledge influences students' investment intentions on the Indonesia Stock Exchange. Financial self-efficacy does not shows a significant influence in strengthening student investment intentions on the Indonesia Stock Exchange. The perceived risk shows a significant effect in weakening students' investment intentions on the Indonesia Stock Exchange.

EFFECTIVENESS AIS ON USER SATISFACTION, REAL TIME REPORTING TO THE ORGANIZATIONAL IMPACT Candra Devi, Meita; Kartika Pratiwi Putri; Dodi Tisna Amijaya; Hendri Maulana
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): 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.v1i2.265

Accounting Information System (AIS) is an important factor in increasing employee satisfaction and reporting company performance in real time. Research to find out the effectiveness of the adoption of AIS for user satisfaction and real-time reporting and to see the impact of the organization is done by the survey method. The number of respondent's National Private Commercial Banks was 45 from 65 population. Data collection was carried out by distributing questionnaires, and then analyzed using PLS (Partial Least Square). The results show that as partially the effectiveness applying AIS has a positive effect on user satisfaction of 28,353, real-time reporting and organizational impact. Partial user satisfaction and real-time reporting also have a positive effect on organizational impact. Simultaneously the effectiveness of implementing an AIS, user satisfaction and real time reporting also have a positive effect on the organization's impact. This finding reveals that AIS could increase the organization impact.

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND RISK PROBABILITY TO THE REVENUE OF FOOD AND BEVERAGE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2013-2018 PERIOD Sunaryo, Deni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): 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.v1i2.266

A This study aims to determine the effect of Corporate Social Responsibility and risk probability on income in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The independent variable used in this study is Corporate Social Responsibility and risk probability. The dependent variable used is income. The sampling method used in this study used a purposive sampling technique and obtained 7 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 23. The results of the study show that Corporate Social Responsibility has no significant effect on corporate earnings. Whereas, the probability of risk has a significant effect on company earnings. Then the Corporate Social Responsibility and risk probability together (simultaneous) have a significant influence on company income.bstract written in one paragraph using standard with enhanced spelling. 150 words maximum, using Times New Roman font size 12, space 1, Italic. Contains a brief overview of the overall results of the study including the background of the problem, objectives, methods, results, and conclusions. Avoid writing citations and abbreviations in abstracts.

HOW TOP MANAGEMENT TEAMDIVERSITY INFLUENCES COMPANY PERFORMANCE?: THE CASE OF INDONESIAN STATE-OWNED ENTERPRISES HOLDING Permana, Erwin; Sri Widyastuti; Achsanul Qosasi
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): 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.v1i2.267

The research conducted at SOEs Holding aims to analyze the effect of TMT diversity on company performance. The research samples are forty Indonesian SOEs that incorporated into four SOEs Holding that surveyed through the questionnaire. The data analysis technique uses Structural Equation Model (SEM) with SmartPLS. The results concluded that TMT diversity had a significant effect on corporate culture, which mediates TMT diversity’s significant effect on company performance. Nevertheless, without corporate culture as the mediating variable, TMT diversity has no significant effect on company performance.

TRANSPARENCY OF PROCUREMENT PROCESS AT THE MINISTRY OF FINANCE REPUBLIC OF INDONESIA Ratnawati, Aryanti; Audita Setiawan; Ferry Ferdian Taufik; Louisiani Mansoni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): 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.v1i2.268

Based on Theory of Planned Behavior, technology will facilitate the achievement of objectives. The process of procurement of goods and services at the Ministry of Finance Republic of Indonesia is carried out electronically, in the form of e-tendering and e-purchasing. Procurement with this technology makes the procurement process simpler, allowing the Ministry of Finance's Inspectorate General to carry out procurement with greater value and with shorter time. This study identifies and analyzes the e-tendering process and e-purchasing process towards the transparency of the procurement process of government goods and services . The conclusions is that e-tendering and e-purchasing contributed to transparency and showed that there was an influence between e-tendering and e-purchasing on the transparency of the process of procuring government goods and services at the Ministry of Finance of the Republic of Indonesia.

IMPLEMENTATION OF ERGONOMICS IN THE WORK ENVIRONMENT FOR EMPLOYEE HEALTH AND SAFETY Gamayudha, Rangga; Mokh Adib Sultan
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): 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.v1i2.269

This reserach based on health issues because of the employee that Appear ergonomical failure. This condition can be a burden for the company peroductivity and performance. Many industries look this issue as a minor issue and they concern not to take this into serious discussions to solve the issue, but this minor issue can effect spesifically Become a major issue for the health and safety of the employees in the company. This research objectives is to describe the implication of ergonomical failure to health and safety of emplyee that can effect the company productivity and performance. By comparing some of Articles that already discuss about this issue, the author want to give insight about how important this issue and give solution from ergonomical view.

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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

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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