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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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Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Breliastiti, Ririn; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita
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.v5i2.2644

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas.

Effect of Credit Union Governance On Financial Performance: Perspective Analysis of 4-Lever Management Control System Monica, Monica
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.v5i2.2657

In the process of implementing the principles of credit union, credit union certainly focuses on the importance of realizing social and Human Development. (World Council of Credit Union's (WOCCU), 2007). In achieving this goal, the Indonesian credit union is required to implement the provisions of the Ministry of Cooperatives and SMEs on the implementation of Cooperative Health Level examination No. 9 of 2020, the research Model used is an instrumental case study, this is used to make it easier for researchers to review the data on cooperative health examination results for 3 (three) years (Amir H, 2020). For the risk profile indicator, it is good that can be done by CU Madani is to continue to mitigate periodically if the discovery of risks that occur so that the small risk does not become a big risk. Provision of briefing to employees before the service needs to be applied so that events that may have not been resolved yesterday can be discussed and find a solution together.

The Behavioral Finance of MSME: Digital Finance, Managerial Biases, Financial Literacy Risman, Asep
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.v5i2.2660

This research aims to find empirical evidence of influence digital finance, managerial biases, and financial literacy on the MSMEs financial behavior. The population of this research is all MSMEs in DKI Jakarta. The sample used in this research was 200 respondents (MSME owners) from all 210 MSMEs who were willing to become respondents. Sampling was carried out using random techniques. Data collection was carried out by manually and online distributing questionnaires using Google Forms, and measured using a 5-point Likert scale. Data processing was carried out using Partial Least Square (PLS) software. The results of this research show that digital finance and financial literacy positively affect the MSMEs financial behavior. However, managerial biases does not affect the MSMEs financial behavior.

The Role of Loan Loss Provisions in Competition Toward Bank Stability Fath Mala, Chajar Matari
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.v5i2.2661

This study investigates how competition and loan loss provisions (LLP) affect stability by including the variable of LLP as a moderating factor introduced as a new variable in the research framework. This study used panel data from 2012 to 2021 from Indonesia's largest banks by assets. This study will analyze competitiveness, loan loss provision, and stability using moderated regression. This study determined long-term and short-term results using VAR/VECM. At the short-term level, competition did not significantly affect stability, while stability had a more significant effect on competition. However, increased competition seems to improve banking stability in the long run. The role of allowance of impairment losses varies depending on the period, with its negative impact on stability in the short-term. This study uses loan loss provision (LLP) as a moderating variable to examine the extent to which competition enhances stability. Internal banking policies must strengthen understanding of the impact of loan loss provisions and ensure effective risk management practices. In addition, banks must consider long-term strategies in managing competition by maintaining a balance between healthy competition and sound risk management to achieve long-term stability.

The Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia Pinuji, Baskoro Suryo; Khomsiyah
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.v5i2.2664

This study examines the role of artificial intelligence dimension in improving the efficiency of Accounting Information Systems in Islamic Banking Companies in Indonesia. In the era of the growing industrial revolution 4.0, the role of artificial intelligence is becoming the center of attention in various sectors and businesses. The development of artificial intelligence technology has had a significant impact on the way financial information is processed, managed, and used in decision making. This study aims to analyze in depth the application of artificial intelligence dimensions in the realm of accounting and identify the relationship to the efficiency of Accounting Information Systems. The results of this study are expected to provide important knowledge about the role of artificial intelligence technology in the context of accounting, as well as provide guidance for accounting and technology practitioners to optimize the use of artificial intelligence in improving the efficiency of Accounting Information Systems. By examining 34 respondents from 19 Islamic Banking Companies in Indonesia, the study found that the dimension of machine learning has a positive effect on the efficiency of accounting information system. However, this study did not find a positive effect of expert system dimension and knowledge representation and inference dimension on accounting information system efficiency.

Problems of Zakat Management in Poverty Alleviation in North Sumatra Septi Sanjaya, Rendy; Khamal Rokan, Mustapa; M. Nawawi, Zuhrinal
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.v5i2.2667

This research aims to see the extent of the problem of zakat in alleviating poverty in North Sumatra. This research method uses a descriptive qualitative method with a quantitative approach. For analysis, use the ANP ( Analytic Network Process ) method with the help of "Super Decision" software. This research uses secondary data originating from the zakat outlook of the BAZNAS Center for Studies and Strategy, accompanied by the opinions of zakat practitioners in North Sumatra. This research was carried out in the North Sumatra Province area and the research was carried out in stages starting from August 2023 to September 2023. The results of the research show that (1) The most priority problem in managing zakat funds in North Sumatra is external problems at 65%, (2) The most priority internal problem is the Amil problem at 70%, (3) The most priority external problem is the Muzakki problem at 49%, (4) The most priority internal solution is the Amil solution at 71%, (5) External solutions the most priority is the Mustahik Solution at 72%, (6) The most priority strategy to be implemented for effective management of zakat funds is Developing the correct mindset for muzakki and mustahik at 61%.

The Influence of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management in Energy Sector Companies Listed on the Indonesian Stock Exchange Dinda Pratiwi; , Fuad Ramdhan Ryanto
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.v5i2.2668

This study seeks to assess how tax planning, deferred tax expenses, and deferred tax assets impact profit management within energy sector firms listed on the Indonesian Stock Exchange. Employing an associative research approach, data was collected through documentation studies utilizing secondary data. From the subsequent analysis and discussions, the following conclusions emerge: 1) The multiple linear regression equation, representing the influence of tax planning, deferred tax expenses, and deferred tax assets on earnings management, is as follows: Y= 11.615 + (-2.18X?) + 0.485X2 + 0.252X3 + e. 2) With a correlation coefficient (r) of 0.341, it suggests a weak relationship between Tax Planning variables, Deferred Tax Expenses, Deferred Tax Assets, and the Profit Management variable. 3) The coefficient of determination (R2) at 0.117 indicates that Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets collectively influence earnings management by 11.7%, while the remaining 88.3% of variance is attributed to unexplored variables. 4) Results from the F statistical test exhibit a significance value (Sig.) of 0.041 < 0.05, indicating a significant joint influence of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management. 5) Through the t test (partial), it is found that Tax Planning does not exert a significant influence on Profit Management. Conversely, Deferred Tax Expenses significantly impact Profit Management, whereas Deferred Tax Assets do not significantly influence Profit Management.

The Influence of Memorable Tourism Experiences, Destination Image, and Tourist Attractions on Loyalty in Natural Tourism at Lake Ranau, South OKU Regency, through Tourist Satisfaction Ulfa Shabrina; Sulastri; Muchsin Saggaf Shibab
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2681

The aim of this study is to demonstrate and analyze the relationships between memorable tourism experiences, destination image, tourist attractions, loyalty, and satisfaction at Lake Ranau Natural Tourism. The research employs purposive sampling with 392 respondents and is analyzed using Structural Equation Modeling (SEM) with Smart PLS 4.0 software. The findings indicate that memorable tourism experiences have a direct effect on satisfaction but not on loyalty. Destination image directly influences both satisfaction and loyalty, while tourist attractions directly affect satisfaction but not loyalty. Data was collected through questionnaires distributed to respondents. The results suggest that tourism managers can enhance visits and increase loyalty by focusing on these factors.

Optimization Of Regional Financial Management For Sustainable Development Alim, Rizky Zainul; Djasuli, Mohammad
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.v5i2.2699

Optimization of regional financial management is an activity that includes planning, budgeting, implementation, administration, reporting, accountability, and supervision of regional finances. This research aims to identify, analyze, and provide recommendations regarding the optimization of regional financial management in order to support sustainable development. This type of research is library research, which is research that uses literature, books, magazines, journals, or other references in collecting in-depth information and data. Overall, optimizing regional financial management through the implementation of transparency, accountability, increasing the capacity of the apparatus, community participation, and effective supervision are crucial steps to support sustainable development.

The Effect of Gender Diversity on Company Performance: Study of Companies Listed on the IDX Sofiana, Agus; Achmad Fauzi; Tiong Lie Budi Haryono T; Zarra Noor Jannah; Evaristus Lopis
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.v5i2.2709

Gender diversity/Board Gender Diversity (BGD) as an issue in human resource management. This research reviews the impact of gender diversity on the performance of companies listed on the Indonesia Stock Exchange (IDX) in 2023. The study uses qualitative research methods with literature study or the Systematic Literature Review (SLR) research type. More than 40 % of companies listed on the IDX have not implemented gender representation on the board of directors. Study selected articles by identifying and reviewing topic suitability. The results of the analysis of the condition of manufacturing companies, showed that Board Gender Diversity (BGD) can improve company performance. Meanwhile, in several other companies, BGD can reduce company performance

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Home Page

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Editorial Team

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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

Abstract

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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