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INDONESIA
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Published by Dinasti Publisher
ISSN : 27213021     EISSN : 2721303X     DOI : 10.31933
Core Subject : Economy,
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
Articles 1,249 Documents
Effect of Profitability, Sales Growth, Leverage, Cash Flow Ratio, and Managerial Ownership On Financial Distress Arafah, Febriana; Kusumawati, Eny
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.v5i2.2619

Abstract

Financial distress is a condition where the company cannot or has difficulty fulfilling its obligations to creditors. This study aims to analyze the effect of profitability, sales growth, leverage, cash flow ratio and managerial ownership on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this study was purposive sampling. A total of 411 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that profitability, leverage, and cash flow ratios affect financial distress. Meanwhile, sales growth and managerial ownership have no effect on financial distress.
The Influence of Financial Technology on Saving Behavior Through Self-Control as a Mediator in Generation Z Widyaningrum, Indah; Paradita, Gusti Enggar; Pratiwi, Permata Dian
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.v5i2.2625

Abstract

This research aims to test and analyze the influence of financial technology on saving behavior with self-control as a mediating variable in Generation Z. Developments in financial technology influence the way Generation Z manages their finances. This research uses a quantitative descriptive method by collecting data through online questionnaires and using 400 Generation Z respondents in West Java. Structural Equation Modeling Partial Least Squares (SEM-PLS) was used as an analysis method in this research. The research results show that financial technology has a positive effect on saving behavior, financial technology has a positive effect on self-control, self-control has a positive effect on saving behavior, and self-control has a positive effect in the mediation of financial technology on saving behavior.
Financial performance investigation of PT Acset Indonusa Tbk based on Du Pont and Common Size analysis Reswita, Jihan; Siregar, saparuddin; Kamila, K
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.v5i2.2626

Abstract

The Du Pont Analysis is a method of evaluating financial performance that breaks down Return on Equity into its main components. Common Size Analysis involves presenting financial statements by converting each account into a percentage of total revenue or assets. This research aims to investigate the financial performance of PT. Acset Indonusa Tbk, a construction company listed on the Indonesia Stock Exchange (IDX), during the period 2018-2022. The approach used is qualitative with a quantitative approach using the Du Pont System and Common Size methods. Data collection was conducted through literature review and documentation study. Secondary data were obtained from the company's financial statements downloaded from the official website. The results of this study indicate that the financial performance of PT. Acset Indonusa Tbk for the period 2018-2022 is considered poor. This is due to, of the five variables analyzed in the Du Pont System method, namely Net Profit Margin (NPM), Total Assets Turnover (TATO), Return on Assets (ROA), Equity Multiplier (EM), and Return on Equity (ROE) are below industry standards and only EM has increased. In the Common Size Analysis, it is shown that PT Acset Indonusa Tbk has faced several challenges in recent years, such as declining profitability, increasing expenses, and fluctuating funding structures.
The Influence of Leadership and Competence on the Performance of Educational Personnel at PTIQ University with Job Satisfaction as a Mediating Variable Haryoto, Cecep; Hotimah, Husnul; Prayitno, Irwan
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.v5i2.2627

Abstract

This study aims to examine and analyze the impact of Leadership and Competency on the Performance of Educational Personnel, with Job Satisfaction serving as a Mediating Variable at PTIQ University. The independent variables considered are Leadership and Competency, while the dependent variables encompass the Performance of Educational Personnel, with Job Satisfaction acting as a mediating factor. Data collection involved distributing questionnaires to 160 respondents from the educational personnel of PTIQ University. Employing an associative quantitative approach, this research utilized primary data and applied Structural Equation Modeling (SEM) via Smart PLS. The findings reveal that Leadership exhibits a positive and significant influence on the Performance of Educational Personnel, indicating a coefficient value of 0.761. Likewise, Competency demonstrates a positive and significant impact on the Performance of Educational Personnel, with a coefficient value of 0.206. Furthermore, Leadership is found to affect Job Satisfaction positively and significantly, displaying a coefficient value of 0.605, while Competence also exhibits a positive and significant effect on Job Satisfaction, with a coefficient value of 0.249. Moreover, Leadership and Competency both positively and significantly affect the Performance of Educational Personnel through Job Satisfaction, with coefficient values of 0.512 and 0.217, respectively. Lastly, Job Satisfaction significantly influences the Performance of Educational Personnel, with a coefficient value of 0.278.
The Influence of Net Profit , Cash Flow and Share Prices on Stock Transaction Volume Mahendra, Nanda; Ali, Hapzi
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.v5i2.2631

Abstract

The Influence of Net Profit , Cash Flow and Stock Price on Stock Transaction Volume is a scientific article in the literature study within the scope of the field of science. The purpose of this article is to build a hypothesis of the influence between variables that will be used in further research. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The research method with the research library comes from e-books and open access e-journals . The results of this article: 1) Net Profit has an effect on Share Transaction Volume ; 2) Cash Flow has an effect on Stock Transaction Volume ; and 3) Share Price has an effect on Share Transaction Volume
Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry PA Andiena Nindya Putri; Susanti Usman; Ng, Suwandi; I Ketut Kusuma Wijaya; Hedar Rusman
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.v5i2.2633

Abstract

This article presents a comprehensive literature review exploring the application of blockchain-based financial models in digital asset management, focusing on the property and real estate industry. Blockchain technology has garnered significant attention for its potential to revolutionize traditional financial systems by offering transparent, secure, and decentralized solutions. In the context of asset management, blockchain's immutable ledger and smart contract functionalities promise increased efficiency, reduced costs, and enhanced trust among stakeholders. Through a systematic review of existing literature, this study synthesizes key findings regarding the adoption, challenges, and opportunities of blockchain-based financial models in property and real estate asset management. The analysis encompasses aspects such as tokenization of assets, smart contracts for automated transactions, regulatory considerations, and industry-specific use cases. By examining current research and industry practices, this article contributes to a deeper understanding of how blockchain technology can reshape financial models and management strategies within the property and real estate sector.
Analysis of the Effect of the Number of Entities, Gross Contribution, and Investment Yield on the Density of Indonesian Communities in Using Sharia Insurance Ayu Lestari; Fauzi Arif Lubis; Atika
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.v5i2.2638

Abstract

This study aims to examine the relationship between the number of entities, Gross Contributions, and Investment Yield on the density of people using Islamic insurance. The type of research used by researchers is quantitative using secondary data derived from the Non-Bank Financial Industry (IKNB) which consists of 12 samples in 2021-2023. The data collection technique used in this case is indirect observation such as literature studies through books, journals and relevant studies on the research. In the research test used, namely multiple linear regression analysis. Based on the partial effect, that this study shows a significant negative relationship between the Number of Entities on Sharia Insurance Density in Indonesia, it is obtained that the significance value is 0.000 <0.05 with a variable coefficient of -4.610. Where T count is -4.3821 with T table which is 2.201. Based on the partial effect, that this study shows a significant positive relationship between gross contributions to Islamic Insurance Density in Indonesia, it is obtained that the significance value is 0.000 <0.05 with a variable coefficient of 6.064. Where T count is 5.2907 with T table of 2.201. Based on the partial effect, that this study shows there is no relationship between investment yield (investment return) on Sharia Insurance Density in Indonesia, obtained a significance value of 0.990> 0.05 with a variable coefficient of -1.837. Where T count 0.000 with T table is 2.201. Based on the simultaneous influence, the statistical results explain that simultaneously there is a positive and significant effect of the variable Number of Entities, Gross Contributions, and Investment Yield on the Density of Islamic Insurance in Indonesia, significantly amounting to 0.000 <0.05.
Exploration of Competency-Based Performance Management Practices in Driving Employee Career Development: A Case Study in the Financial Services Company Fatimah Malini Lubis; Sami'un; Basyirah; Wenny Desty Febrian; I Ketut Kusuma Wijaya
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.v5i2.2639

Abstract

This article explores Competency-Based Performance Management Practices (CBPMP) within the context of driving employee career development, focusing on a case study in a financial services company. The literature review delves into the foundational principles of CBPMP, emphasizing its role in aligning employee skills with organizational goals and fostering continuous improvement. Key themes include the identification of core competencies, performance appraisal methods, and the integration of career development pathways. The case study offers insights into how CBPMP strategies are implemented and their impact on employee motivation, skill enhancement, and career progression. Findings underscore the significance of strategic alignment between performance management and career development initiatives for achieving organizational success and employee satisfaction. The article contributes to the existing body of knowledge by highlighting best practices, challenges, and opportunities in leveraging CBPMP to enhance employee performance and career growth in the financial services sector.
Effect of Company Size, Leverage, profitability, scope of company operations, and Iso 14001 certification on the quality of environmental disclosure Yuliana, Vita Aprilia; Kusumawati, Eny
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.v5i2.2641

Abstract

Quality of environmental disclosure is the disclosure made by a company regarding its obligations to the environment. This research aims to analyze the influence of company size, leverage, profitability, company operational coverage, and ISO 14001 certification on the quality of environmental disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 163 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that company size and profitability have effect the quality of environmental disclosure. Meanwhile, leverage, company operational coverage, and ISO 14001 certification have no effect on the quality of environmental disclosure.
Impact of Macroeconomic Variables on The Share Price of Mining Company Noted In The Islamic Jaccarta Index Three Handayani Nabila Pratiwi; Ahmad Syakir; Aqwa Naser Daulay
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.v5i2.2642

Abstract

The aim of this study is to assess the impact of GDP, currency exchange rates, and inflation rates, both separately and jointly, on the stock price of the mining companies included in the Jakarta Islamic Index in 2017 to 2022. The panel data analysis used in this study is a study approach, and uses E-Views 12. Estimate findings show that the stock price of the companies included in the Jakarta Islamic Index is significantly influenced by the exchange rate. The price of the index's mining business stocks was significantly affected by the rise in the dollar exchange rate. However, under certain circumstances, the rate of inflation studied is within a stable range, that is, below 10% per year, so the inflation rate is relatively ineffective. Although there is progress in real-sector investment, the limited influence of GDP may be due to the slow rise in investment in capital markets. As a result, the influence of GDP variables on the stock price of mining companies is only small.

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