Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

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

DIJEFA
Website

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

23 24 25 26 27

Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance Della Nanda Luthfiana; Andika, Andika; Mohamad Najmudin; Joko Purwanto Nugroho
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.v4i3.1872

The tax system serves as a means for the government to generate additional revenue necessary to fulfill its obligations. The objective of this study was to examine the impact of the Theory of Planned Behavior (TPB) on taxpayer compliance in Yogyakarta, with tax socialization serving as a moderating variable. The research was conducted within the city of Yogyakarta and involved 110 taxpayer respondents. The consecutive sampling method was employed as the sampling technique, and data analysis was performed using partial least squares (PLS) analysis with SmartPLS 3.3.3 software. The findings of the study indicate that moral obligation and trust in the government do not have a significant influence on taxpayer compliance, while tax awareness demonstrates a significant effect on taxpayer compliance. However, tax socialization was unable to moderate or strengthen the impact of moral obligation, trust in the government, and tax awareness on taxpayer compliance in Yogyakarta.

The The Influence of Fiscal Policy, Monetary Policy and International Trade on Economic Growth in Indonesia (Literature Reviews) Elhakim, Luqman Elhakim; Ali, Hapzi
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.v4i3.1923

The Literature Review article on the Influence of Fiscal Policy, Monetary Policy and International Trade on Economic Growth in Indonesia is a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of public finance science. The way 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 outcomes of this literature review study are: 1) Fiscal Policy influences Economic Growth in Indonesia; 2) Monetary Policy affects Economic Growth in Indonesia; and 3) International Trade has an effect on Economic Growth in Indonesia.

Parental Financial Monitoring and Financial Literacy: The Moderating Effects of Parental Income Ndou, Adam
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.v4i4.1934

The moderating effect of parental income on parental financial monitoring and financial literacy is increasingly becoming important. This study determined whether the relationship between parental financial monitoring and financial literacy is moderated by parental income. Quantitative research approach was adopted. Self-administered questionnaire was used to collect data. Moderated regression analysis was used to analyse data. The results showed that Parental income moderated the relationship of Parental financial monitoring with financial knowledge, financial behaviour, and financial attitude. Furthermore, the results indicated that parental income did not moderate the relationship of Parental financial monitoring and financial decision-making. Therefore, the overall results indicated that the relationship between parental financial monitoring and financial literacy is moderated by parental income. This study is the first to investigate whether the relationship between parental financial monitoring and financial literacy is moderated by parental income. This study concluded by providing recommendations and suggestions for future research.

Analysis Factors Influencing Financial Management Behavior Purwanto, Setiyo; Fathihani Fathihani; Yanthy Herawaty Purnama
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.v4i3.1948

Financial management is a person's behavior in managing finances as managing planning, budgeting, checking, managing, controlling, searching, and saving finance funds that arise because of someone's habits and a sense of responsibility for finances. The low level of understanding of financial management for millennials tends to be consumptive, giving rise to various irresponsible financial behaviors. The purpose of this research is to find out that final knowledge, final attitude, and self-efficacy can affect financial management behavior. The result of this research expects to contribute to the millennial generation being wiser in managing finances and prioritizing needs over wants. The population used is the Millennial General in the Jakarta region. The sample used was 100 respondents spread across the Jakarta area. Data collection operated using a questionnaire method in which respondents answered questions arranged in the form of choices and scaled using a Likert scale (1-5). The system used in this study is a quantitative analysis using SEM analysis tools and SmartPLS 3.3 tools.

Exploring the Factors Shaping Investment Decisions : Insights from Financial Literacy, Financial Behavior, and Income among Lecturers at the Faculty of Economics and Business, University of Jambi fitriaty, fitriaty
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.v4i3.1958

This study aims to examine the effect of financial literacy and income on investment decisions mediated by financial behavior. This study uses secondary data by distributing questionnaires to lecturers at the Faculty of Economics and Business, Jambi University. The data is processed using the smart PLS application to test the effect of each variable. The results of this study found that financial literacy and financial behavior have a significant positive effect on investment decisions, and income has a negative effect on investment decisions. Financial literacy has a significant positive effect on financial behavior, income has a non-significant positive effect on financial behavior. The financial treatment variable can mediate the relationship between financial literacy and investment decisions

The Effect of Digital Transaction Effectiveness, Financial Inclusion and Customer Satisfaction on Company Profits Nur Aisyah, Sitatul; Hapzi Ali
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.v4i3.1966

Literature Review Article Effects of Digital Transaction Effectiveness, Financial Inclusion and Customer Satisfaction on Corporate Profits is a scientific article in the field of Financial Management which aims to analyze and synthesize the effect of each variable on research research originating from research or journals that are already in the media online such as Mendeley, Google Scholar, and several other websites. The literature that has been reviewed will be further studied to obtain research gaps and research novelties are found. This review article has 3 discussion results, namely; 1) Digital Transactions affect Company Profits 2) Financial Inclusion affects Company Profits ; and 3) Customer Satisfaction affects Company Profits.

The Effect of Service Quality and Facilities on Loyalty Through Satisfaction in Mekaar Syariah Financing in Buton Area PT. Permodalan Nasional Madani Pramuji, Gema Arief; Agus Salim
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.v4i3.1971

The aims of this study was to analyze the effect of service quality and facilities on loyalty through satisfaction with financing Mekaar Syariah Area Buton PT. Permodalan Nasional Madani. The research method is a quantitative method with survey techniques, involving distributing questionnaires through an online platform to collect data from a sample of 168 respondents. The statistical test used in this study is the SmartPLS-based Structural Equation Modeling (SEM) analysis. The results showed that there was an effect of service quality and facilities on loyalty through customer satisfaction and customer satisfaction could mediate the effect of service quality and facilities on loyalty. The better the quality of services and facilities, the higher the customer loyalty.

Victimological Study of Revenue State Losses Caused by Tax Crime Ratnasari, Zela Dwi; Juanda, Juanda
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

The victimology study on recouping state damages from criminal acts in tax crime is discussed in this essay. It is important to understand that the victim in tax criminal is the revenue state losses. The research method used is a juridical-empirical research method. The results of the study show that victims in a criminal incident are not always individuals, communities, legal entities, the private sector and the government. In cases of tax crime, the state must be given legal protection in accordance with the principles of benefit, fairness, balance, and legal clarity in the form of rules, legislation and specific practices both preventive and repressive in character that refer to the implementation of the protection of victims' rights. In order to maximize the recovery of losses on state revenues, tax investigators are given the authority to block and/or seize assets from taxpayers who do not use the ultimate remedy, allowing them to secure the early settlement of criminal fines. This is done by applying the principle of lex specialis derogate legi generali to Article 30 paragraph (2) of the Criminal Code.

Unraveling the Impact of Covid-19: Financial Distress and Resilience in Indonesian Retail Giants I Ketut Mangku; Andika, Andika; Nadia; Melli Agustiani
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.v4i3.1978

This study aims to analyze whether PT. Matahari Department Store Tbk, PT. Hero Supermarket Tbk, PT. MAP Active Adiperkasa Tbk, and PT. Erajaya Swasembada Tbk experienced financial distress during the 2019-2021 period. The sample of these four companies was selected using purposive sampling. Data analysis using the Altman Z-score method. It was found that two companies, PT. Hero Supermarket Tbk in 2019 and 2020, with Z-scores of 2.9510 and 2.5147, and PT. Matahari Department Store Tbk in 2020-2021 with Z-scores of 2.1954 and 2.6608 are in the gray area. Between the two companies, PT. Hero Supermarket Tbk is facing financial distress in 2021 with a Z-score of 0.9288. PT. MAP Active Adiperkasa Tbk and PT. Erajaya Swasembada Tbk, is in healthy financial condition, because their Z-score is greater than 2.88. In conclusion, this study is an important financial health analysis conducted for companies operating in the Supermarket & Convenience Store, Clothing & Textile Retail, and Electronic Retail industries. The Altman Z-score has proven to be a valuable tool in identifying the risk of financial distress

Factors Influencing Investor Responses to Earnings Related Announcements in The Pandemic Era of Covid-19 Mardinata Rusli, Yohanes; Kandi Sofia Senastri Dahlan; Eka Dian Rani; David Harianto
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.v4i3.1985

This study aims to examine the Effect of Growth Opportunities on Earning Related Announcements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and the effect of Company Size on ERC (Earnings Response Coefficient) is the role of the company's reputation as a moderator between the Effect of Growth Opportunities on Profit-Related Announcements. there is a role for the company's reputation as a moderator between the effect of debt policy on the ERC (Earnings Response Coefficient) and the role of the company's reputation as a moderator between the effect of company size on the ERC (Earnings Response Coefficient). by using multiple regression analysis. The researcher concludes that there is an influence of growth opportunities and corporate size on the earnings response coefficient. but the debt policy has no effect on the earnings response coefficient. then there is the role of corporate reputation as a moderator of the influence of growth opportunities and corporate size on earnings response coefficient but there is no role of corporate reputation as a moderation of the effect of debt policy on earnings response coefficient.

Page 25 of 125 | Total Record : 1249

23 24 25 26 27

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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