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

27 28 29 30 31

The Nexus Between Rural Bank Performance and Growth of Regional Gross Domestic Product in Depok, West Java Nisa, Chaerani; Muhammad Nuruddin Subhan; Tyahya Whisnu Hendratni; Yohana Oentarjo
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.v5i1.2368

This research examines the relationship between rural bank performance and regional GDP growth in Depok, West Java. Research data was collected from the Financial Service Authority website and the Central Bureau of Statistics Depok. The collected data covers 25 rural banks in Depok with a time span between the first quarter of 2017 to the first quarter of 2022. The research uses panel data, which is then regressed using a random effect model. The research results show that the Capital Adequacy Ratio and Loan Deposit Ratio have a positive impact on regional GDP growth. These findings show that healthy rural bank conditions will encourage economic growth. Therefore, a good policy atmosphere and supervision are needed to create healthy rural banks.

Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh Lingga, Fitria Ratna; Nurwani, Nurwani; Syarvina, Wahyu
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.v5i1.2372

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.

Financial Management Strategies: Exploring the Nexus between Budget Allocation, Investment Policies, and Firm Performance PA Andiena Nindya Putri; Upik Djaniar; Ansir Launtu; Mutmainah; Pandu Adi Cakranegara
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.v5i1.2397

In the contemporary business landscape, effective financial management strategies play a pivotal role in determining the success and sustainability of firms. This article delves into the intricate relationship between budget allocation, investment policies, and firm performance. Budget allocation serves as a fundamental aspect of financial management, influencing resource distribution across various organizational functions. The efficacy of budget allocation strategies directly impacts the financial health and operational efficiency of firms. Moreover, investment policies represent critical decisions that shape the allocation of financial resources towards diverse investment avenues. The alignment between investment policies and organizational objectives is imperative for optimizing returns and mitigating risks. By examining the interplay between budget allocation and investment policies, this study aims to elucidate their combined impact on firm performance. Furthermore, firm performance serves as a comprehensive measure of organizational success, encompassing financial indicators, market position, and operational effectiveness. The integration of prudent budget allocation practices and strategic investment policies fosters sustainable growth and enhances competitive advantage, thereby augmenting overall firm performance. Through empirical analysis and theoretical frameworks, this article elucidates the synergistic relationship between budget allocation, investment policies, and firm performance. Insights derived from this study offer valuable implications for financial managers, policymakers, and stakeholders seeking to optimize financial management strategies in dynamic business environments.

Function of Human Resources Manager in Making Employee Employment Contracts and Employee Development Devi Marlita
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.v5i1.2399

Abstract: The article on the function of human resource managers in making employee employment contracts and employee development is a scientific literature review article within the scope of human resource management science. The purpose of this writing is to build a hypothesis of the influence between variables which can later be used for further research within the scope of human resource management. The research method used is descriptive qualitative. Data was obtained from previous research that is relevant to this research and sourced from academic online media such as Publish or Perish, Google Scholar, digital reference books and Sinta journals. The results of this article are: 1) Human resources managers play a role in creating employee work contracts; 2) The human resources manager plays a role in meeting the needs of the company and employees in making employee work contracts; and 3) Human resources managers play a role in employee development. Keyword: Human Resources Manager, Making an Employee Employment, Employee Development

A Philosophical Overview of the Government's Role in the Development and Development of the Sharia Economy Nashoh, Hilmun; Wadud Nafis, Abdul; Is’adi, Munir
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.v5i1.2406

This study aims to conduct a philosophical review of the role of government in the development and development of the shariah economy. In the context of the shariah economy, the role of the government is considered important in regulating and encouraging the growth of the economic sector based on the principles of shariah. This research will explore the philosophy behind government intervention in facilitating the development of the shariah economy, as well as its implications for society and economic development as a whole. Using a philosophical approach, this research will analyze the moral, ethical and philosophical aspects underlying the government's role in supporting the shariah economy, as well as how it integrates the values of justice, sustainability and social welfare in sustainable economic development. This research is expected to provide a deeper understanding of the essence and urgency of the government's role in the development of the shariah economy, as well as its contribution to creating a just, sustainable and prosperous society based on the principles of shariah.

Digitalization of Taxation and Taxpayer Compliance Ni Putu Desriana Dewi; Gede Sri Darma
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): 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.v5i2.2408

The purpose of this study Digitalization of Taxation and Taxpayer Compliance is to re-examine how digitalization, attitude, social norms and perceived behavioral control affect taxpayer compliance based on a phenomenon that occurs every year in almost all tax offices in Indonesia, that is, the large number of taxpayers who come directly to the tax office, even with the help of digital tax services. Through quantitative research methods with SEM analysis techniques, the results of this study show that three of the four variables have a significant effect on taxpayer compliance. However, pereceived control behaviour were not found to have a significant effect on compliance. The results of this study can be used as input for decision-makers in the implementation of regulations, especially in tax education and digital tax services in optimizing the digitization of taxation to increase taxpayer compliance.

The Role of Leading Sectors and Balancing Funds in Reducing Poverty and Improving the Welfare in the Papuaprovince Abu Bakar
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.v5i1.2418

This research investigates the role of the primary sector and balancing funds in efforts to reduce poverty and enhance the welfare of the population in the Province of Papua, utilizing a panel data analysis approach. The data utilized spanned from 2018 to 2021, encompassing 29 regencies/cities in the Province of Papua. The data were obtained from the Papua Province Central Statistics Agency and the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia, which was collected using documentation techniques. The results of our analysis reveal significant findings. First, it was found that leading sectors, general allocation funds and revenue sharing funds have a significant impact in reducing poverty levels in this region. Second, poverty also has a significant influence on the welfare of the population. Furthermore, our research results also show that leading sectors, general allocation funds and revenue sharing funds have a significant impact in improving the welfare of the population directly, but not significantly through poverty.

Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII Arbarija Hafiz Lubis; Sugianto, Sugianto; Kusmilawaty, Kusmilawaty
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.v5i1.2424

This research aims to determine the influence of production costs and operational costs on net profit in manufacturing companies listed on the Jakarta Islamix Index (JII) for the 2018-2022 period by classifying sharia stock index companies that operate in the consumption sector. Quantitative research methods are descriptive and verification approaches that describe a variable based on quantitative data analysis with statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression analysis. Hypothesis tests used include the T test, F test, and coefficient of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last 5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 - 2022. Production costs (X1) partially have no significant negative effect on Net Profit (Y) and operational costs (X2) partially have a significant positive effect on Net Profit (Y). Production costs (X1) and operational costs (X2) simultaneously do not have a significant effect on Net Profit (Y).

Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island Siti Nur Adillah; Wahyu Syarvina; Hotbin Hasugian
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.v5i1.2429

The internal control system at Minimarket Omi Kawan Hinca Bandar Pulau is implemented to determine whether the management system has been implemented properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent fraud that will occur. What this research aims to achieve is to analyze the effectiveness of the implementation of the internal control system as an effort to control or even prevent fraud. The qualitative method was applied in this study using data collection techniques carried out through observation and interviews. The results of this study are that the internal control system over merchandise inventory at Minimarket Omi Kawan Hinca Bandar Pulau has been implemented according to the components of internal control over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management.

Analysis of Wages in Improving Employee Performance at PT. Gunung Melayu - Asian AGRI Putri Ardyanti, Cici; Yenni Samri Juliati Nasution; Nurwani
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

Employees are a very important role in the company PT Gunung Melayu - Asian Agri to increase the production that the company wants to achieve. Labor is the second most important factor of production, because it is through the services of labor that natural resources can be converted into valuable products. There are attributes that exist and are related to work. This study aims to determine wages in improving employee performance at PT Gunung Melayu Asian Agri. This research was conducted using a qualitative method with data collection methods using interviews, observation and documentation. The data sources used are primary data and secondary data. The results of this study indicate that wages can improve employee performance. Where wages, both in the form of bonuses and basic wages can improve employee performance.

Page 29 of 125 | Total Record : 1249

27 28 29 30 31

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