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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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Factors affecting VAT Receipts: Amount of PKP, Tax Incentives, Consumption and Inflation (Literature Review MKN) Yunintasari, Herty Safitry; Frenadi Irianto; Cris Kuntadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1852

In a research or scientific work, previous research or related research is very important. Previous or relevant research helps strengthen the theories and phenomena that underlie the relationship or influence between variables. This article examines the aspects that influence the application of VAT, namely: the amount of PKP, tax and consumption incentives, a literature study on state financial management. The aim of this article is to provide hypotheses about factor influence for use in future studies. The findings from this literature review are as follows: Amount of PKP, Tax Incentives, Consumption and Inflation affect VAT Receipts.

The Effect of Service Quality on Student Satisfaction and Student Loyalty at Madrasah Aliah Negeri Pekanbaru Hidayat, Rahmadani; Nusyirwan Nusyirwan; Safrizal Safrizal
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1853

The research team at Madrasah Aliyah Negeri in Pekanbaru set out to examine the connection between the quality of service provided to students and their level of satisfaction and loyalty to the institution. Three hundred and twelve students from two Pekanbaru public Madrasah Aliyah schools participated in the study. Student satisfaction and loyalty are treated as endogenous variables in this study, while service quality is used as an exogenous variable. Amos 24, Microsoft Excel 2013, and Structural Equation Modeling (SEM) were used for data analysis. The findings indicated that the quality of services provided contributed to happy students. Both service quality and customer satisfaction have a positive impact on retention rates among students.

Determinants of Financial Report Moderated by Quality Audit (Study of Multi-Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019) Hidayati, Sri; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1854

This study aims to determine the effect of good corporate governance (GCG), company reputation, and company competence on the quality of financial reports with audit quality as a moderating variable. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 185 companies. The method used was purposive sampling, 37 companies were selected as the research sample. The results of the study show that Good Corporate Governance (GCG) has no direct effect on the quality of the company's financial statements. Meanwhile, company reputation and company competence have a significant and positive effect on the quality of financial reports. After being moderated by audit quality, Good Corporate Governance (GCG), company reputation, and company competence have a positive and significant effect on the quality of financial reports.

Transformational Leadership: Hard Working, Smart Working, Qualified Working, Sincere Working and Completed Work Karsono, Bambang
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): 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.v4i2.1883

Transformational Leadership: Hard Working, Smart Working, Qualified Working, Sincere Working and Completed Work is a literature review article within the scope of leadership science. The purpose of this article is to build a role hypothesis between variables that will be used in further research on the concept of leadership. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The Article writing method is library research, from e-books and open access e-journals. The results: 1) Hard working plays a role in transformational leadership; 2) Smart working plays a role in transformational leadership; 3) Qualified working plays a role in transformational leadership; 4) Sincere working plays a role in transformational leadership; 5) Completed work plays a role in transformational leadership. Other factors that affect Transformational Leadership including: work culture, motivation and work environment.

Improving the Loyalty of Customer through the Effectiveness of Customer Satisfaction, Service Quality, and Food Quality Cahaya, Yohanes Ferry; Winarti, Ch. Endah; Erasashanti, Annathasia Puji
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1886

The food industry is one of the business sectors that is future-oriented, as evidenced by food being one of the basic needs of the community. Therefore, it is necessary to examine customer loyalty in the food industry through the role of customer satisfaction, service quality and food quality, as in this study. In developing this research, quantitative descriptive methods were used by involving a sample of 100 respondents to obtain analysis data, which was then processed and analyzed using SEM-PLS. The research reveals that there is a significant positive correlation occurred of service quality along to food quality which affecting customer satisfaction. And this customer satisfaction also affects in increasing customer loyalty to Subway Indonesia. These results indicates that Subway Indonesia needs to maintain their improvement on service quality and food quality which served based on consumers expectations, so as to increase customer satisfaction and loyalty.

Forecasting Volatility Persistence: Evidence from International Stock Markets Enow, Samuel Tabot
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1891

Volatility persistence represents a notable feature of financial markets and is a widely studied phenomenon that explores the clustering and leverage effects of stock market returns. Recognizing and incorporating volatility persistence into risk management, asset pricing, and portfolio management strategies provide valuable insights for market participants enabling them to navigate and capitalize on the dynamics of market volatility. The aim of this study was to empirically investigate whether the current high volatility in stock markets are temporal or will persist in the future. An ARCH model and a GARCH model were employed to achieve the aim of this study for the JSE, CAC 40, DAX, Nasdaq and Nikkei 225 from May 29, 2023 to May 29, 2018. The findings revealed that stock market volatility will persist at least for some time from the ARCH and GARCH output results. Active traders and market makers need to adapt their strategies in response to the expected volatility persistence. Higher levels of persistence may call for adjustments such as widening stop-loss orders to accommodate larger price swings or using more extended timeframes to capture sustained trends. Portfolio managers may also opt for strategies that thrive in volatile market conditions such as breakout trading or mean reversion strategies

The Capital Structure Theory as It Relates to The Food Sector. A Developing Economy's Evidence Chikwira , Collin
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1914

The study's objective was to investigate the capital structure theory in the food industry, focusing on manufacturing companies listed in Zimbabwe. By looking at these companies' capital structures, we aimed to pinpoint the factors influencing capital structure decisions in the food industry and provide managerial implications for businesses operating in this market. From 2017 to 2022, the study used Panel data from the financial statements of manufacturing companies listed on the Zimbabwe Stock Exchange and Victoria Falls Stock Exchange. The findings demonstrate the importance of business value and capital structure despite their negative relationships. For a variety of stakeholders, the study has value implications. This study offers managers in the food business insights into the variables influencing firms' capital structures, empowering them to make educated decisions about their financing options. The study can also be used by investors in this industry to assess the capital structure of businesses they are considering investing in, which will ultimately help them make more educated choices. Additionally, policymakers can use the study's findings to create policies that support the expansion and development of Zimbabwe's food business, thereby boosting that nation's economy.

Empirical Analysis of Stock Markets That Are More Prone To Losses: A Standard Coverage Test Approach Enow, Samuel Tabot
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 4 (2023): 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.v4i3.1924

Stock market losses have been a recurring phenomenon in financial markets with far reaching implications for investors as it directly impacts the value of their portfolios and potentially jeopardizing retirement savings leading to a loss of income. Identifying stock markets that may realise less returns on investments has been critical area for portfolio managers and active market participants. Therefore, the aim of this study was to empirically investigate financial markets that are prone to losses in order to safeguard and protect investments. A standard coverage test analysis was applied in five selected markets for a sample period from June 7, 2018 to June 7, 2023. This coverage test was used to identify stock markets that breached their generalised indicators and expected losses. The findings revealed that stock market losses are significantly higher in the CAC 40 and Nikkei 225. This was evident in the significant risk violations from their expected levels. By implication, investors willing to invest in the CAC 40 and Nikkei 225 are advised to use sector diversification strategies, stop-loss orders and long term investment strategy to mitigate some of these losses.

The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report with Company Size As A Moderation Variable Sarra, Hustna Dara; Mikrad, Mikrad; Yaman Soleh, Ahmad Ma’ruf
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1933

The aim of the conducted research is to prove the effect proprietorship managerial (X1), and independent board of commissioners (X2) towards imperishable report through adding company breadth as moderating variable. The population includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panel regression has been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorship managerial (X1) has no influence towards the imperishable report, while board of executive commissioners (X2) has an influence towards the imperishable report. Furthermore, the breadth of company as additional variable cannot take its role as moderation to encourage proprietorship managerial (X1) towards imperishable report. Meanwhile, the breadth of company strengthens the influence of board of executive commissioners(X2) towards the imperishable report.

Determinants of Business Risk in Pandemi Era Suharti, Eni; Fadli, Ahmad; Zatira, Dhea; Hakim, Zulman
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): 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.v4i3.1502

To determine the effect of investment decisions, funding decisions and company size on business risk in hotel, restaurant and inn division companies recorded on the Indonesia Stock Trade, the period utilized in this think about is 5 (five) a long time, beginning from 2017 -2021. This think about employments a quantitative approach. The populace in this think about is 35 companies in the hotel, restaurant and hotel sector which are still recorded on the Indonesia Stock Trade for the period 2017 - 2021. The sampling technique used was purposive sampling and a sample of 12 companies was obtained. The information examination method utilized is board information relapse examination with the assistance of the Eviews 9 and SPSS programs. The results of the study show that investment decisions have no effect on business risk and are not significant. Funding decisions have a positive and significant effect on business risk and company size has no effect on business risk and is not significant on business risk. Simultaneously investment decisions, funding decisions and company size have a positive and significant effect on business risk in the 2017-2021 period.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

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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Abstract

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