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
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1,249 Documents
Factors Affecting Stock Return in Indonesian
Irwan, Irwan;
Etty Murwaningsarih;
Sekar Mayangsari
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1744
The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).
Determinants of Market Capitalization with Pofitability and Dividend Policy as Intervening Variables of State Owned Banks
Budi Artha, I Wayan;
Tri Widyastuti;
Irvandi Gustari;
Zulkifli;
Bambang Purwoko
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1770
The purpose of this study is to analyze and empirically prove the influence of the company's external and internal factors of market capitalization with profitability and dividend policy as intervening variables of State Owned Banks. The research period of 2011-2020, with the sampling technique is saturated sampling, in which all members of the population are used as samples. The analytical tool used is Structural Equation Modeling (SEM) supported by AMOS software. The results of the study show that the market capitalization of State Owned Banks is influenced by profitability, dividend policy, economic growth, BOPO and Loan at Risk (LAR). LAR besides having an effect on market capitalization, also has a direct effect on profitability and dividend policy. It is hoped that the results of this study can provide input for banks in maximizing the steps that must be taken to improve the company's performance and market capitalization.
Examining The Effect of Sustainability Report Disclosure to Firm Value: A Study Based on Listed Public Companies in Indonesia Stock Exchange
Hadiati, Mulyana Chandra;
Brilian Wahyudyatmika, Muhammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1746
Companies that mitigate and improve the environment can take advantage of this as a marketing tool in general. Consumers will support companies that have a positive impact on their surroundings. One of the tools that can be used as a form of responsibility and marketing tool is a sustainability report. Sustainability report are reports published by organizations or companies that explain the economic, environmental, and social impacts as result of their operating activities. The report also explains about corporate culture and governance as well as its relationship with the company's strategy and commitment to maintain the sustainability of the triple bottom line (people, planet, profit). Sustainability reporting disclosure index (SRDI) are measured from 89 listed public companies in Indonesia. Regression analysis took place for examining the effect of SRDI to the corresponding firm value represented by Tobin’s Q. Only certain limited sample data showed that there’s a significance effect between sustainability report disclosure and firm value. Enterprises who haven’t disclose their sustainability report still worth high value in share trade. This condition occurs due to investors' decisions to invest are influenced by media coverage, economic conditions, and changes in stock prices.
What Determinants Make Internship Intention to Join the Hospitality Industry
Annas, Mohammad;
Humairoh;
Nosica Rizkalla;
Margareta Priswati Hayu Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1747
Retaining the program from the campus so that you can enjoy for the first time the way to practice in work, which may be referred to as internship work, offers college students an idea of running in the industry. Within internships performed by college students, there are numerous factors to attain satisfaction in an internship, one among which is the element of social support within the painting's surroundings. Consequently, this examination discusses the influence of social assistance on internship pleasure which affects the goal of signing up for the hospitality industry of college students who carry out internships in 4-stars hotels. This research uses quantitative techniques and judgemental sampling techniques. Primary data collection is information collected by distributing questionnaires to students of private universities in the Jakarta and Banten areas who did internships at four-star hotels within the Jakarta and Banten regions. The data amassed became 183 respondents. The data obtained is processed using the Structural Equation Modeling (SEM) method. The outcomes showed that perceived supervisor support and coworker support positively impacted Internship satisfaction, and perceived organizational support did not affect Internship satisfaction. Internship satisfaction impacts the intention to join the hospitality industry.
Effect of Motivation on Employee Work Productivity at PT. Asuransi Takaful Umum
Azizah, Zahra Nur;
Rivai Zainal, Veithzal;
Lenny Christina Nawangsari
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1748
Every company has an absolute right to be able to achieve the target or mission that has been set, one of which is to increase productivity by optimizing the motivation of human resources in the company concerned. A foundation for the company's success is directed and effective human resources, thus creating an increase in work motivation. Motivation is the encouragement of individuals or groups to carry out a job that has a certain mission. Productivity is the desire of individuals or groups to improve the quality of activities in all fields. This study aims to see the effect of motivation on the work productivity of employees of PT Asuransi Takaful Umum. The study population is the employees of PT Asuransi Takaful Umum. The total study sample is 30 respondents. Data collection uses questionnaires, interviews, and literature studies. This study uses quantitative descriptive analysis and simple linear regression analysis. The results of the study stated that partially the variable of motivation had a significant positive effect on the work productivity of employees of PT Asuransi Takaful Umum. Moreover, simple linear regression states that the motivational variable has a positive effect on the work productivity of employees of PT Asuransi Takaful Umum.
Determination Purchase Intention and Purchase Decision: Brand Image and Promotion Analysis (Marketing Management Literature Review)
Hidayat, Rahmadani;
Menhard, Menhard;
Chintya Ones Charli;
Ariyanto Masnum;
Budi Hartoyo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1749
This literature survey article discusses the impact of brand image and advertising on purchase intent and decision making with the aim of generating research hypotheses about the effects between variables that can be used in further research. The method of writing this literature review is a library research method derived from online media such as Google Scholar, Mendeley, and other online media. The results of this literature search are: 1) Brand image influences purchase intention. 2) Advertising influences purchase intent. 3) Brand image influences purchasing decisions. 4) Advertising influences purchasing decisions. 5) Purchase intent influences purchase decisions. It is hoped that future researchers will be able to add or study other variables that influence interest and purchase decisions, such as price, product quality, service quality, brand ambassadors, and trust.
The effect of Motivation, Organization Culture to performance of Anti-corruption Instructor with certification as Intervening variable
Novianthi, Dian;
Ahmad Badawi Saluy;
Novawiguna K
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1750
The purpose of this study to determine and analyze the effect of motivation, organization culture to performance of anti corruption instructor with certification as an intervening factor. This research was explanatory research with survey research design. This is a survey-based research study. Primary and secondary data were used in this study. Primary data were gathered via questionnaire with Likert Scale. Motivation, Organization Culture, certification and performance are considered variables for this study. Sample size is (n 250); therefore, descriptive statistics, correlation analysis and PLS analysis have been used. Based on the analysis of the research results, it can be concluded that partially each variable, namely motivation, organizational culture has proven to have a significant effect on certification. That partially, motivation and organizational culture proved to have a positive and significant effect on performance. The conclusion is that motivation is proven to have a significant effect on performance through certification and organizational culture is proven to have a positive and significant effect on performance through certification.
Promoting Civic Education and State Defense in Increasing Student Participation in the 2024 Elections
Sardjijo, Sardjijo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1811
This study discusses the Role of Civic Education and State Defense in Increasing Student Participation in the 2024 Elections. The purpose of this study is to find out whether the provision of citizenship education and state defense to students plays a role in increasing their participation to participate in the 2024 election party. The object of this study was in adolescents with an age range of 18-23 years. The populationin this study was 90 respondents with a sample of 40 respondents. The research method used is quantitative descriptive, by looking at partial and simultaneous influences. The sample method used is Simple Random Sampling. The research tests carried out are T test, F test and coefficient of determination. The results of this study include: 1) Civic Education has a positive and significant effect in partially increasing student participation in 2024; 2) State Defense Education has a positive and significant effect in increasing student participation in partial 2024 issue; and 3) Civic Education and State Defense have a positive and significant effect in increasing student participation in 2024 simultaneously.
Strengthening Of Employee Performance Through Work Ethic And Leadership Style
Sukarno Putra, Garry Rudiarto;
Soehari, Tjiptogoro Dinarjo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
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DOI: 10.38035/dijefa.v4i2.1717
This study aims to analyze how the influence of work ethic, work discipline and leadership style on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The population of this research is production employees of PT. Adil Makmur Fajar with a total sample of 39 people. Methods of data analysis using SPSS 25. Work ethic has a significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work discipline cannot be analyzed further because it does not pass the heteroscedasticity test. Leadership style has a positive and significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work ethic and leadership style together have a positive and significant effect on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The contribution of this research is to become input for PT Adil Makmur Fajar to determine policies and focus more on maintaining and improving the work ethic, work discipline and leadership style of the Production Department employees.
What Factors Influence the Determination of Audit Fees
Junita, Ellyanna;
Devica Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
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DOI: 10.38035/dijefa.v4i1.1751
The purpose of this study is to test the influence of variables that are factors in determining the value of audit fees in food and beverage sub-sector manufacturing companies listed on the IDX for the 2017-2021. This study focuses on four independent variables, company complexity, internal audit, profitability, and company risk, and one dependent variable, audit fee. The collected data was further processed using purposive sampling techniques, resulting in a population of 12 companies or as many as 300 samples. Then, these data were processed with IBM SPSS software version 25, and it was found that the complexity of the company had a positive and significant effect on the audit fee, the internal audit had a negative and significant effect on the audit fee, and the company's profitability and risk did not affect the audit fee.