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

26 27 28 29 30

Internal Audit Function and Board of Commissioners on Financial Performance With Institutional Ownership As A Moderation Variable (Study of Companies in the Financial Sector Listed on the Indonesia Stock Exchange for the Period 2020-2022) Dwi Christina, Vinda; 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.v4i6.2251

This study aims to examine the relationship between internal audit functions and the board of commissioners on financial performance with institutional ownership as a moderating variable. The research method involved all public banking sector companies listed on the Indonesia Stock Exchange during the period from 2020 to 2022, collecting 51 company-year observations. Based on the analysis of previous research results, it is shown that the internal audit function and the board of commissioners have a negative impact on the financial performance of the company. These findings indicate that the role of internal audit functions and boards of commissioners in providing value-added services related to financial performance in Indonesian public companies is relatively small. This research is expected to enhance the understanding of the roles of internal audit functions and boards of commissioners and to encourage the practice of internal audit functions in public financial sector companies in Indonesia to improve financial performance in their consultative roles, especially regarding ROA performance.

The Influence of Perceptions of MSME Entrepreneurs, Accounting Understanding and Socialization of SAK EMKM on the Application of SAK EMKM Hidayat, Taufik; Sjarif, Devyanthi; Kusumawardani, Astrin; Pratama, Muhamad Rizki
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.v4i6.2276

This research combines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang area In this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature. Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur. In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneurs in Bojongloa Kidul sub-district were selected from a total population of 1,641 MSME entrepreneurs utilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire population The results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM

Intelligent Banking Chatbot: Intention to Continue Through Millennial Customer Satisfaction in Indonesia Using the TAM Method Humairoh, Humairoh; Limakrisna, Nandan; Moeins, Anoesyirwan
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.v4i6.2277

This study examines the impact of perceived usefulness and ease of use on the intention to continue utilizing banking chatbots in Indonesia. The sample comprises Generation Millennials enrolled in Master's degree programs in Tangerang Raya, Banten Province. These individuals have utilized the banking chatbots MITA, VIRA, AISYAH, CINTA, and SABRINA. The sample comprised 230 individuals, and the sampling method employed was simple random sampling. Data collection employs a survey methodology with a questionnaire instrument. The data underwent processing utilizing path analysis techniques facilitated by SPSS Version 26 software. The study yielded findings indicating that both partial and simultaneous judgment of usefulness and ease of use had a favorable and substantial impact on customer satisfaction and intention to continue. Customer satisfaction was discovered to impact the level of ongoing interest. Similarly, the ongoing attraction of millennials towards utilizing banking chatbots in Indonesia is driven by their perception of the chatbots' usefulness and ease of use, with customer satisfaction as a mediating factor. The coefficient of determination for customer satisfaction is 74.4%, while the coefficient of determination for intention to continue using chatbots is 83.2%.

Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions Antonius Ary Setyawan; Klemens Mere; Loso Judijanto; Irwan Moridu; Alfiana, Alfiana
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.v4i6.2304

This article examines the intricate relationship between bank health, corporate governance practices, and performance within the global banking sector. As financial landscapes evolve, understanding the dynamics among these factors becomes imperative for stakeholders, regulators, and investors alike. The article synthesizes existing literature to elucidate how bank health, as a multifaceted construct, influences corporate governance mechanisms and ultimately impacts performance metrics in global banking institutions. It delves into the significance of effective corporate governance, particularly through self-assessment frameworks such as Good Corporate Governance (GCG), in mitigating risks and enhancing organizational resilience. By employing a systematic literature review methodology, this study identifies key themes, trends, and gaps in current research surrounding the interplay between bank health, GCG self-assessment, and performance. It explores various dimensions including regulatory frameworks, risk management practices, and financial stability indicators to provide a comprehensive understanding of the subject matter. Furthermore, the article offers insights into potential avenues for future research and practical implications for policymakers and industry practitioners. By critically evaluating existing literature, this study contributes to the ongoing discourse on fostering transparency, accountability, and sustainability within the global banking sector. In conclusion, this article serves as a valuable resource for academics, policymakers, and industry professionals seeking to navigate the complex terrain of global financial markets and enhance the resilience and performance of banking institutions in an ever-changing landscape.

Global Perspectives on Financial Dynamics: Insights into the Interconnected Realms of Economics, Finance, and Accounting Muhammad Azizi; Loso Judijanto; Klemens Mere; Irwan Moridu; Muh. Abduh Anwar
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.v4i6.2305

In today's increasingly interconnected global economy, understanding the dynamics of financial systems is paramount. This article delves into the intricate interplay between economics, finance, and accounting, offering a comprehensive exploration of their global perspectives. By synthesizing existing research, this article aims to elucidate key insights into the multifaceted nature of financial dynamics and their implications for various stakeholders. Through a systematic analysis of scholarly articles, theoretical frameworks, and empirical studies, this article identifies the complex relationships and dependencies among economic indicators, financial markets, and accounting practices. It examines how economic policies, market behaviors, and accounting standards influence each other in shaping the global financial landscape. Moreover, this article highlights the challenges and opportunities posed by globalization, technological advancements, and regulatory changes in the realms of economics, finance, and accounting. It discusses the role of emerging markets, the impact of financial innovations, and the importance of transparency and accountability in fostering financial stability and sustainable development worldwide. By synthesizing diverse perspectives and empirical findings, this article contributes to a deeper understanding of the interconnected dynamics driving financial systems globally. It underscores the need for interdisciplinary approaches and collaborative efforts to address the complexities and uncertainties inherent in today's financial environment, paving the way for informed decision-making and effective risk management strategies in an ever-evolving economic landscape.

Personal Factors Affecting Whistleblowing Among Public Sector Employee Defiantoro, Dwi; Mayasari, Ima
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2314

Whistleblowing is a difficult choice among the witnesses of wrongdoing. This study investigates what influences the decision to report such incidents within the Indonesian Public Administration, focusing on individual factors. Using quantitative research methods, data were collected from 406 Indonesian public sector workers via a convenience survey and snowball sampling. The results reveal that the likelihood of whistleblowing is significantly influenced by confidence in the reporting channel's management, social anxiety, individualism and collectivism, the propensity to blow the whistle, and the individual's locus of control. Moreover, the PBW acts as a moderator on the effect of individual's locus of control. To increase the tendency towards whistleblowing, the study suggests that authorities should bolster legal safeguards for informants, including anti-reprisal actions, legal protection and organizational backing for support networks.

The role of Free Cash Flow as a moderating factor in Intellectual Capital Disclosure which is influenced by the Audit Committee and Audit Quality Surjadi, Merna; Bangun, Nurainun; Widiayana, Widiayana
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.v4i6.2332

Intellectual Capital is all knowledge assets that can be differentiated between stakeholder resources and structural resources. This research aims to analyze the influence of the audit committee and audit quality on intellectual capital disclosure and to analyze whether there is a role for free cash flow as a moderating variable in the influence of the audit committee and audit quality on the company's intellectual capital disclosure. This research uses a population of banking companies listed on the Indonesian capital market (BEI). This research sample consists of 30 banking companies whose data can be used for this research with a research period of 5 (five) years, from 2017-2022 where the total analysis data units that can be processed for this research amount to a total of 150 analysis data units. This existing data was processed with the help of statistical tools SPSS software version 26.00. By using multiple regression analysis to test the hypothesis in this research, the following research results can be produced: (1) The Audit Committee has a significant effect on Intellectual Capital disclosure; (2) Audit quality has a significant effect on Intellectual Capital disclosure; (3) Free Cash Flow moderates the relationship between the Audit Committee regarding Intellectual Capital disclosure; (4) Free Cash Flow moderates the relationship between Audit Quality and Intellectual Capital disclosure. Limitations in the research include that the audit committee is only assessed from the number of committees in the company so that in further research the audit committee can be assessed from the number of meetings held. Further research is recommended to expand sectors other than banking to be used as research samples, such as the energy sector or other sectors in the Indonesian capital market.

Increasing Costs For Development of Air Force Plane on The Financial Stability of Bank Indonesia (BI) In The Defense Budget Khaerudin; Santosa, Anton Iman; Kustiawan, Bambang; Muna, Arifa F.Z.
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.v4i6.2340

The Indonesian Air Force is directed to increase the fleet of fighter aircraft and radar units to meet Indonesia's air defense needs. Fulfilling air defense needs, especially the construction of Indonesian Air Force aircraft, requires a budget allocation from the government. Policies regarding budget allocations and their implementation certainly require more complex policies. Therefore, it is necessary to map and identify the Increased Cost of Aircraft Development for the Indonesian Air Force on the Financial Stability of Bank Indonesia (BI) in the Defense Budget. This type of research is qualitative with the method of observation, interviews and document studies. Data analysis was carried out interactively descriptive until saturated using the trangulation method. The results of the study indicate that the source of the TNI AU's defense budget comes from the APBN which is sourced from GDP, grants and foreign loans. The dynamics of increasing the defense budget in the procurement of TNI-AU aircraft depend on the dynamics of threats, availability of resources and government policies. The projected increase in the Indonesian Air Force's defense budget tends to fluctuate with an average budget change in 2018-2021 of 42%. The procurement of Indonesian Air Force aircraft is also projected to increase as a way to maintain the sovereignty of the Republic of Indonesia in accordance with the dynamics of the strategic environment. The defense budget affects and is influenced by the financial stability of Bank Indonesia, particularly the APBN, GDP and economic growth.

The Evolution of Work-Life Balance: Redefining Priorities in Human Resource Management Ferdy Leuhery; Sari Zulfiana Hasan; Vera Herlina Mustari; Raden Rara Ayu Widaningsih; Fatimah Malini Lubis
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2361

The concept of work-life balance has undergone significant evolution in recent decades, reflecting shifting priorities and values in human resource management practices. This literature review explores the dynamic nature of work-life balance and its redefinition within contemporary organizational contexts. Drawing on scholarly works published from 2019 onwards, the review synthesizes key themes and trends surrounding work-life balance, encompassing factors such as technology integration, flexible work arrangements, and organizational culture. The analysis highlights the increasing emphasis placed on employee well-being and satisfaction, as organizations recognize the integral role of work-life balance in enhancing productivity and fostering a positive workplace environment. Moreover, the review examines the challenges and opportunities associated with achieving work-life balance amidst evolving societal norms and economic landscapes. By elucidating current perspectives and empirical findings, this paper contributes to a nuanced understanding of work-life balance dynamics and informs strategic approaches to human resource management in contemporary organizations.

The Effectiveness of Digital Marketing Before and After the Covid-19 Pandemic in MSMEs in the Convection Sector Wibawa, Gian Riksa; Arif, Arif
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2362

This study examines the level of effectiveness of digital marketing before and after the Covid-19 pandemic, and to see whether there are changes or not. Using a comparative research methodology, where one variable but uses a large sample or measured at several different times, and the variables analyzed are independent variables. Using snowball sampling and purposive sampling, 100 respondents were selected from among those who received the survey via Google Form. The average pre-pandemic result of 29.65 < 33.34 after the pandemic indicates that there is a difference in the average digital marketing efficacy before and after COVID-19, according to the findings of the study. The results of Sig 0.000 < 0.05 also show a relationship between the level of effectiveness of digital marketing before and after covid-19. In addition, the result of Sig (2-tailed) 0.000 < 0.05 indicates that digital marketing has become more effective after the covid-19 pandemic compared to before the covid-19 pandemic. During the covid-19 pandemic, the level of effectiveness of using digital marketing increased compared to before the pandemic, in line with the results of interviews with business owners engaged in the convection sector, where during the pandemic the level of visits to the content served increased, in addition the level of interaction between potential consumers also increased. during the pandemic.

Page 28 of 125 | Total Record : 1249

26 27 28 29 30

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