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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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The Effect of External Public Debt and State Sukuk (SBSN) On Indonesia's Economic Growth: An Autoregressive Distributed Lag Approach Listiyani, Fahmaninda; Sriyana, Jaka; Ratnawati, Nirdukita
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.v4i4.2024

Indonesia's external public debt continues to grow with a ratio of 30.1% of GDP. In the first quarter of 2023, Indonesia's external public debt reached 199.4 billion US dollars or equivalent to 3000 trillion rupiahs. This condition makes Indonesia a debtor country that depend on international creditor countries or institutions. In addition, state sukuk as an alternative to state financing with sharia guidelines also continues to grow, but its performance cannot be equal to external public debt as one of the pillars of Indonesia's economic growth. Therefore, this study is present to analyse the effect of government external public debt paired with state sukuk as an Islamic fiscal variable on Indonesia's economic growth. Moreover, this study also analyses the factors that influence the growth of Indonesia's external public debt. The sample used to analyse the effect of government external public debt and state sukuk on Indonesia's economic growth was taken from the first quarter of 2010 to the first quarter of 2023. This study uses Autoregressive Distributed Lag (ARDL) to find empirical finding of the model. The results of this study indicate that the external public debt variable in the long term has a significant negative effect on economic growth while the state sukuk variable in the long term has no effect on economic growth.

Islamic Social Reporting and Financial Performance: A Bibliometric Analysis Saaul Mufidah, Ikhdazahrotunni; Ulum, Ihyaul; Wahyu Oktavendi, Tri; Dwi Mawardi, Fahmi; Afrizal, Faris
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.v4i4.2030

Examining the topic of Islamic Social Reporting and Financial Performance from previous research can provide opportunities for further research that is more diverse and innovative. So, to support this research, then mapping is done by analyzing previous research with identifying and analyzing similar research that is relevant in the field of sharia accounting, which discusses the topic of Islamic Social Reporting and Financial Performance. The aim of this research is to map research that is related to the field of sharia accounting. for publication in indexed journals. Scopus, Sinta 1, Sinta 2, Sinta 3, Sinta 4, Sinta 5, Sinta 6, Garuda, and DOAJ. This research uses a type of desk research, using bibliometric analysis methods. It was found that research on Islamic social reporting and financial performance had appeared since 2012. There are 35 articles that discuss topics related to Islamic Social Reporting and Financial Performance, these 35 articles are then explained in this study. 2019 was the peak of the number of published articles related to the topic of Islamic social reporting and financial performance with the highest number of 8 articles. Based on the results of the mapping and analysis of this research, it is concluded that Islamic social reporting and financial performance research has begun to be widely studied from year to year and can be developed into topics related to sharia banking, Islamic banking, profit sharing ratios, Islamic corporate governance, and sharia compliance.

The Effect of Current Ratio and Receivable Turnover On Profitability (Study of PT X Financial Reports for the 2016-2021 period) Hanifah, Azimah
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.v4i4.2040

The aim of this research is to determine and analyze: (1) Current Ratio (2) Receivable Turnover; (3) Profitability; and (4) The influence of Current Ratio and Receivable Turnover on Profitability at PT. X Period 2016-2021, both simultaneously and partially. The research method used in this research is a descriptive survey and an explanatory survey, the unit of analysis in this research is the financial report of PT. X Period 2016-2021. The type of investigation is causality, and the time horizon in this research is time-series. Based on the research results, it was found that the Current Ratio at PT. X Period 2016-2021, apparently gave good analysis results, Receivable Turnover at PT. X The 2016-2021 period can generally be said to be good, Profitability at PT. X The 2016-2021 period is currently considered good. Current Ratio and Receivable Turnover on Profitability at PT. X Period 2016-2021 has a significant effect simultaneously or partially. However, partially Receivable Turnover predominantly influences Profitability rather than Current Ratio. Because Receivable Turnover predominantly influences Profitability, it is the first priority in increasing Profitability. then PT. X is advised to consistently improve receivables turnover, so that the company's financial performance improves.

Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory Amaliah Liwan, Nadhilah; Haliah, Haliah; Nirwana, Nirwana
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.v4i4.2044

This study underscores the importance of Corporate Social Responsibility (CSR) in the context of Islamic banking, which considers economic, moral, and ethical aspects in accordance with Islamic principles. Despite being the main focus of companies around the world, the concrete impact of CSR implementation in a sharia perspective on corporate reputation still needs to be better understood. This study uses the literature review method, by collecting and analyzing 13 journals from various sources of information related to the form of CSR in Islamic banks in the SET perspective. The results show that Islamic banks that implement CSR based on Shariah Enterprise Theory (SET) can improve their corporate reputation. By complying with the sharia principles in the SET concept, Islamic banks are able to build a positive image in the eyes of customers, investors, and the community, as well as create a favorable environment, and increase stakeholder trust. This study has an important contribution in illustrating the importance of CSR disclosure in the SET perspective to enhance the reputation of Islamic banks and promote sustainability in the Islamic banking industry.

Exploring Holiday Market Anomaly: Evidence from International security Indexes Enow, Samuel Tabot
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.1989

Research on financial market anomalies has always been a subject of fascination for researchers and investors alike. Over the years, numerous anomalies and patterns have been identified, one of which was the holiday market anomaly which refers to the recurring and abnormal behavior observed in the stock markets during the holiday season. It is a phenomenon that has captured the attention of scholars and investors due to its potential implications for investment strategies and market efficiency. The aim of this study was to ascertain or rebuff the concept using the most recent data. Accordingly, a t-test statistics was used to analyze data from a sample of six financial markets from June 12, 2018, to June 12, 2023. The findings revealed no evidence of the existence of the holiday market anomaly, at least for the most recent 5 years. A possible reason for the extinction may have been the introduction of new financial products and the spread of numerous investment strategies. Hence, long-term investors are encouraged to prioritize fundamental analysis and a disciplined investment approach, recognizing the limitations and potential risks associated with trading based on the holiday market anomaly.

The Moderating Effect of Audit Committee Meetings on The Relationship Between Internal Auditors’ Attributes and Financial Sustainability Agyemang, Joseph Kwasi; Modisane, Cameron
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2036

The study aimed to establish the moderating effect of audit committee meetings on the relationship between internal auditors’ attributes and financial sustainability of municipalities. The study used census balanced panel data design and survey approach. The primary data was collected through 621 structured questionnaires distributed to chief audit executives and board of directors and audit committee chairpersons in 207 out of the 260 municipalities. The secondary data was collected from the Auditor General’s report. The study used panel data comprising both cross section and time series. The study sampled observations for a five-year period (from 2016 to 2020) with 1035 observations for 207 municipalities. Data collected were analysed using partial least square-structural equation modelling. The findings indicated that audit committee meetings, internal auditor independence, internal audit size with the exception of internal auditor competence, have direct significant influence on financial sustainability. However, audit committee meetings failed to significantly moderate the relationship between internal auditors’ attributes and financial sustainability.

The Role of Lecturers and Support of Educational Personnel and Student Understanding of Program Governance the Study Will Improve the Quality of the Study Program Services Pamungkas, R Wisnu Prio; Sinlae, Fried
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2061

The role of lecturers and support from educational staff as well as student understanding in improving study program services. The location of the activity is in the Informatics Study Program, Faculty of Computer Science, Bhayangkara University. The research method used is a quantitative method with a cause and effect relationship approach with a sample of respondents from 3 independent variables and 1 dependent variable. The sampling technique uses Proportionate Stratified Random Sampling so that it can be used proportionally according to groups or strata of the population or respondents. Analysis of the role of lecturers and support from educational staff as well as students' understanding of study program governance can improve the quality of study program services and have an impact on increasing accreditation scores. Research regarding the role of 3 (three) independent variables as discussion material is still rarely discussed in Study Program Governance. So it is necessary to consider whether students' understanding of the existence of study program services can improve the quality of study program services and will have an impact on increasing the value of study program accreditation.

Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Vivianty; Shelvy
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2074

This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.

The Effect of Recurrent Deficiencies in PCAOB Inspections on Audit Quality within the Big Four Audit Firms in South Africa Badu, Joseph; Dubihlela, Jobo
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2118

The research aims to examine PCAOB inspection deficiencies' impact on audit quality in South Africa's Big Four, highlighting challenges in maintaining high standards across Financial Statements (FS), Internal Control Over Financial Reporting audits (ICFR), Auditor Ethics, Professional Conduct, and Due Professional Care. The study analyzes South African Big Four firms' audit work and its impact on audit quality, focusing on four PCAOB inspection deficiencies: FS and (ICFR) audits, Auditor Ethics/Independence, Professional Conduct, and Due Professional Care and Scepticism. The study used a mixed-method (qualitative and quantitative) case study approach. A self-administered questionnaire was used to collect primary data. Secondary data was collected from existing literature and inspection reports. The test results indicate that the identified deficiencies significantly influence audit quality, establishing a strong connection between these deficiencies and the audit quality of Big Four firms. The findings suggest that recurrent deficiencies in PCAOB inspections have a negative effect on audit quality within the Big Four Audit Firms in South Africa, concluding that deficiencies in these variables (Integrated Audits of FS and ICFR, Auditor Ethics and Independence, Professional Misconduct, and Due Professional Care and Professional Scepticism) can adversely affect the overall audit quality of the Big Four firms.

The Effect of Bank Health Level and GCG Self Assessment on Banking Performance Alamsyah, Sustari; AR, Khorida; Susilawati, Desi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2130

Bank Bukopin's liquidity difficulties in 2020 were triggered by internal problems which resulted in disruptions to payment traffic, money withdrawals and financing distribution, this had an impact on decreasing public trust and causing harm to the banking world. The research aims to prove the effect of banking soundness level and GCG Self-Assessment on the financial performance of Indonesian banks. The research design is quantitative associatif and the unit of analysis is the company's annual report. Samples were taken from a population of banking entities listed on the IDX for the 2017-2021 period through a purposive-sampling technique and data analysis using panel data regression with the E-Views 10 program. The research results prove that simultaneously financial performance (ROA) is influenced by CAR, BOPO, NPL, LDR and SA-GCG. Partially the CAR, BOPO, and NPL variables affect financial performance (ROA). while LDR and SA-GCG do not affect financial performance (ROA). The research findings indicate that the LDR owned by banks is still in a safe condition and the Self-Assessment-GCG made by the bank does not provide a guarantee that it will increase banking performance.

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Home Page

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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