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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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Gen Z: Purchase Decision on Go Green Products Humairoh, Humairoh; Annas, Mohammad; Rabbania, Aura
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.v4i4.2132

This study aims to determine the effect of green brand trust and electronic word of mouth on purchasing decisions of Gen Z consumers on McDonald go green products, either partially or simultaneously. The approach used in this research is causal research. The sample consisted of 140 Gen Z respondents in the Karang Tengah Region, Tangerang City, Banten Province. The sampling technique used was purposive sampling. The data collection method was carried out using a questionnaire instrument with a Likert Summated Rating (LSR). The data analysis method was processed using SPSS Version 27. The results showed that green brand trust and electronic word of mouth had a positive and significant effect on purchasing decisions of Gen Z consumers for McDonalds go green products, both partially and simultaneously. The effect of the electronic word of the mouth variable is higher than the green brand trust variable on the purchase decision of Gen Z consumers on McDonalds go green products. Suggestions for realizing management for McDonalds marketers to increase information about McDonalds products that have gone green by holding events involving generation Z consumers in Karang Tengah, Tangerang City

Accuracy Analysis of Financial Distress Prediction Models for Companies on the IDX Watchlist Board in 2020-2022 Period Anastasia, Erdina Renaganis; Riza, Fahrul
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.v4i6.2151

Abstrak: Tujuan penelitian adalah menguji tingkat keakuratan model prediksi financial distress Altman, Grover, Zmijewski, dan Springate, menggunakan data keuangan perusahaan yang masuk kriteria 5 atau 8 di Papan Pemantauan Khusus BEI pada periode 2020- 2022. Penelitian ini menggunakan metode kuantitatif dengan teknis analisis deskriptif. Pengujian data menggunakan uji Kruskal Wallis One Way Anova karena terdapat lebih dari dua model prediksi yang dibandingkan, kemudian data tidak berdistribusi normal. Sebanyak 44 sampel yang dipilih menggunakan teknik puposive diambil dari 55 populasi emiten yang masuk dalam Papan Pemantauan Khusus BEI. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara akurasi model Altman, Grover, Zmijewski, dan Springate. Ditunjukkan dari hasil akurasi berdasarkan jumlah prediksi benar dari masing-masing model, Zmijewski merupakan model paling akurat dengan tingkat akurasi 67%, disusul Altman 65%, Grover 65%, dan terendah Springate 60% Abstract: The research aims to examine the accuracy level of the Altman, Grover, Zmijewski, and Springate financial distress prediction models, to determine the most accurate financial distress prediction model in analyzing companies on the IDX Watchlist Board criteria 5 or 8 between 2020 and 2022. This study employs a quantitative method with descriptive analytical techniques. Data testing utilizes the Kruskal-Wallis One-Way ANOVA test due to the comparison of more than two prediction models and the non-normal distribution of the data. A total of 44 samples, purposively selected from the population of 55 listed issuers within the DPK-BEI, were used. The research findings reveal no significant differences in the accuracy among the Altman, Grover, Zmijewski, and Springate models. This is evidenced by the accuracy results based on the number of correct predictions from each model. Zmijewski emerges as the most accurate model with a 67% accuracy rate, followed by Altman and Grover at 65% each, and Springate with the lowest accuracy at 60%.

Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022 Rosady, Gempar; Lenggogeni, Lenggogeni; Yanti, Harti Budi
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.v4i6.2206

This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.

The Relationship between Share Prices and Company Image on Decisions to Selection of Share Issuers Listed on the Indonesian Stock Exchange Widjanarko, Wirawan; Faeni, Dewi Puspaningtyas; Pitoyo, Bayu Seno; Handayani, Milda
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.v4i6.2210

This research aims to build hypotheses regarding the relationship between variables, which can later be used for further research within the scope of financial management. The writing method in this research is qualitative (library research), where the data comes from previous research. Online media, such as Google Scholar, Publish or Perish, and other academic media, are also used to obtain previous research data. The results of this research are: 1) Share prices are related to the decision to select share issuers listed on the Indonesia Stock Exchange, where share prices not only represent the market value of the company's performance and future but also play an important role in investor decision making; and 2) Company image is related to the decision to select share issuers listed on the Indonesia Stock Exchange, where companies with a good image and reputation are believed to have lower risks so that they can increase investor confidence in their sustainability and long-term success.

The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention Panatap, Josua
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.v4i6.2212

The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and review research related to the factors that influence fraud prevention, namely organizational culture and the role of internal audit. This literature review also has the aim of developing hypotheses about the influence between variables to be used in further research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization

The Influence of Behaviour Finance and Demographic Factors on Investment Decision Making Through Risk Tolerance as Mediation Dovir Siratan, Elkunny; Tannia, Tannia; Reni Susilo, Sophia; Cristia Dewi, Angelia; Dozen, Wily
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.v4i6.2241

Investment decision making is something that is inevitable and a critical moment in determining the success of an investor in making their investment. This research conduct since investment decision making is very difficult to measure and seen directly. Hence, it is necessary to identify various factors that influence investment decision making including demographic factors, behavior finance, and risk tolerance. The type of research is quantitative with a population of all capital market investors who invest in shares on the Indonesia Stock Exchange (IDX), especially the LQ45 index as well as data processing uses AMOS 24. The results showed that demographic factors have an influence which causing specific behavior and tolerance thresholds related to risk, which in turn affect performance and optimization in investment decision making. Investors must also be aware of the existence of behavior finance which is found in the form of behavior or actions caused by psychological factors inherent. On the other hand, the role of risk tolerance also shapes behavior patterns and planning processes related to finance which are described in risk acceptance. Hence, the emergence of identified investor behavior will later make opportunities for momentum and investment strategies that improve the performance and success of their investments as well as the quality of excellent decision making.

The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable Nurmawanti, Sylvia; Lenggogeni, Lenggogeni; Yanti, Harti Budi
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.v4i6.2242

This study aims to analyze the effect of competence, time budget pressure and professional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were all functional auditors who worked in the Banten Province Regional Inspectorate which consisted of 62 auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate of Banten Province is still relatively small and can be used as a sample entirely. The data analysis method uses descriptive analysis and multiple linear regression. Based on the results of this study indicate that competence, time budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit quality

Determinants of Fraudulent Financial Statements Using an Approach Fraud Hexagon Azhari, Hana; Lenggogeni, Lenggogeni
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.v4i6.2244

There are 239 cases of fraud in Indonesia with a percentage of cases of financial statement fraud of 9.2%, so this research aims to develop methods for preventing and detecting financial statement fraud are needed. The theory used is the latest theory, namely the fraud hexagon. This research is quantitative. This research is a hypothesis testing research which aims to test hypotheses and explain phenomena in the form of relationships between variables in the research, namely the fraudulent financial statement variable as the dependent variable and the elements in the fraud hexagon, namely pressure, opportunity, rationalization, capability, arrogance and collusion as independent variables. The novelty of this research is this research added a moderating variable which is exposures. The primary data used was taken directly using a questionnaire distributed to practitioners in the finance, accounting and internal audit departments in the state-owned enterprises in services industry from Nov 3rd 2023 until Dec 2nd 2023 with 139 respondents used. This research has 7 hypotheseses with 6 of them are every elements in fraud hexagon has positive effect to fraudulent financial statements, and the 7th hypotheses is exposures moderates in weaken the influence of the variables in fraud hexagon to fraudulent financial statement. The results of this research is pressure, capability, collusion, opportunity, and arrogance has positive significant effect in fraudulent financial statement, as for rationalization has no significant effect in fraudulent financial statement. Exposures can moderate elements in fraud hexagon in weaken their influence in fraudulent financial statement.

Financial Technology Literacy Impact on Gen-Z in Indonesia Putra Utama, Doni; Dian Sumarna, Alfonsa
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.v4i6.2247

The purpose of this study Financial Technology Literacy Impact on Gen-Z in Indonesia" is to investigate and understand the impact of financial technology literacy (FinTech), and trust in the financial behavior of Generation Z in Indonesia. This study used quantitative methods, where respondents came from adolescents with an age range of 17 years to 21 years on two campuses in Batam. Using random sampling in the distribution of questionnaires, out of 100 questionnaires distributed, only 37 questionnaires were returned, so the results of 37 questionnaires were used for data analysis. Data analysis techniques are assisted by using SPSS 24 to obtain results to be interpreted by looking at the relationship between variables in this study. By using respondents who came from adolescents with an age range of 17 years to 21 years in two campuses in Batam, it was stated that the variables in this study that there was a positive and significant influence between FinTech variables and Generation Z, there was a positive and significant influence between Trust variables and Generation Z, and the results of 32.4% then there was a positive and significant influence due to these three variables, The rest is not discussed in this study. The recommendation in this study is that the results of this study were conducted to adolescents who can be said to be Generation Z with the object of two campuses in Batam, so it is still necessary to develop by other researchers in using and adding variables to produce research, these results provide a form of real contribution in financial research.

Analysis of Budget Participation and Human Resource Competency and its Influence on Budget Absorption with Organizational Commitment as a Moderating Variable Norawati, Suarni; Seprinaldi, Seprinaldi; Rahmawati, Rahmawati
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.v4i6.2249

Budget absorption is the process of implementing everything that has been planned and budgeted by a public organization in realizing community welfare. This research was conducted at the Riau Regional Police with the aim of testing and analyzing 1) the effect of budget participation on budget absorption; 2) the influence of human resource competency on budget absorption; 3) the role of organizational commitment moderating the relationship between budget participation and budget absorption and 4) the role of organizational commitment moderating the relationship between human resource competence and budget absorption. The population in this study were 55 Satker/Satwil in the Riau Regional Police. The sample used was a census technique, because the entire population was sampled, namely 55 Satker/Satwil with a total of 220 respondents. The data collection technique in this research is by using a questionnaire. This research uses the Partial Least Square (PLS) method by processing data and drawing conclusions using the SmartPLS version 3.0 program. The research results show that 1) budget participation influences budget absorption in the Riau Regional Police. 2) Human resource competency influences budget absorption at the Riau Regional Police. 3) Organizational commitment moderates the influence of budget participation on budget absorption in the Riau Regional Police. 4) Organizational commitment moderates the influence of HR competency on budget absorption in the Riau Regional Police

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, 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