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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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Generation Z Investment Decision: An Analysis Using Behavioral Factors Iqbal Fadhiil; Putri Fariska
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.v5i2.2803

Investment has gotten more known and popular since a few years back, particularly during the pandemic. The growth itself was majorly contributed by people within the age group of Generation Z. One of the most contributing factors of their participation is their fear of missing out, especially with the exposure of social media investment content. Their behavioral biases oftentimes result in loss instead of return, due to the unwise investment decisions. This research investigates the behavioral bias within the investment decision-making of Generation Z in the area of Greater Bandung, with the sample of 489 individuals. The collected data from the sample through questionnaires analyzed using SPSS software with Multiple Linear Regression method. The results show that trait anger does not partially influence investment decision significantly, while trait anxiety, overconfidence, herding behavior, and self-monitoring partially influence investment decision significantly. All the independent variables simultaneously influence investment decision.

Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions Junaidi, Junaidi; Endraria, Endraria
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.v5i3.2806

The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification from the party concerned. The use of data used in this paper comes from journal articles and also online news related to fraud cases under the guise of online loans that occur in Indonesia. The main factor in the rise of illegal online loans (Pinjol) is the unfulfilled needs and strong belief in money. The Financial Services Authority (OJK) said that the level of financial literacy and inclusion in the peer-to-peer financial technology (fintech P2P) technology industry or online loans (pinjol) is still relatively low. The results stated that it is necessary to implement stricter regulations, increase transparency, build a centralized database to track fraudulent activities, strengthen consumer protection laws, and provide legal solutions for fraud victims. With a comprehensive and coordinated approach, it is expected to reduce fraud cases in online loan services and increase public trust in this industry.

Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
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.v5i3.2535

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.

Analyzing Firm Performance: The Influence of Enterprise Risk Management, Investment Decisions, and ESG Aspects in ASEAN-5 Non Financial Firms Muhammad Fikry Alfisyahrin; Dewi Hanggraeni
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.v5i3.2744

This study aims to examine the effect of Enterprise Risk Management (Advanced level of ERM) and Investment Decisions on firm performance, with the moderating role of environmental, social and governance (ESG) factors in ASEAN-5 non-financial firms. Panel data regression analysis employed in this study with a total of 770 observations over a five-year period (2018 to 2022). The study finds a positive relationship between ERM implementation and firm performance metrics (ROA, Tobin's Q, PBV). Investment decisions, proxied by Price Earnings Ratio (PER), also show a positive influence on firm performance. Furthermore, Environmental, Social, and Governance (ESG) moderate the relationship between ERM on firm’s financial performance (ROA) and investment decisions on firm’s market performance (Tobin’s Q and PBV). The findings highlight the significance of integrating ESG factors on risk management practices and strategic investment decisions that improve firm’s financial and market-based performance.

Impact Analysis Of National Assignment Projects (PSN) On State-Owned Construction Enterprises As Project Assignment Recipients (A Case Study On The Assignment Of State-Owned Construction Enterprises For The Period 2014-2022) Vega Alberta; Zuliani Dalimunthe
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.v5i3.2745

This research aims to assess the impact on two main aspects: profitability performance and solvency performance of construction state-owned enterprises (BUMNs). It evaluates changes in net profit and related profitability indicators, as well as changes in the debt-to-equity ratio and other solvency indicators during the assignment period. By examining these aspects, the research aims to provide a scientific perspective on how the assignment of national strategic projects affects the financial health of the assigned companies. The study utilizes a case study approach with a descriptive method, focusing on financial data extracted from the annual reports of three BUMNs: PT Waskita Karya (Persero), PT Hutama Karya (Persero), and PT Adhi Karya (Persero). These companies have been tasked with executing National Strategic Projects (PSNs) since 2015. The scope of the study spans from one year prior to the assignment in 2014 to the performance year of 2022. The sample selection is based on the significant roles of these companies in implementing PSNs in Indonesia.The research data includes elements from the companies' financial statements, such as the balance sheet, income statement, and cash flow statement, gathered from annual financial reports accessible through official websites or financial databases. Financial analysis techniques, including Common Size Analysis, Ratio Analysis, Z-Score Analysis, Economic Value Added (EVA), and Du Pont Analysis, will be applied to analyze and compare the financial performance of the three BUMNs throughout the study period. The research findings suggest that PSN assignments had a significant impact on the profitability of PT Hutama Karya (Persero), PT Waskita Karya (Persero), and PT Adhi Karya (Persero). All three companies faced increased financial pressure due to interest burdens, indicating internal financial strains affecting profits. While PT Hutama Karya experienced increased interest burdens, PT Waskita Karya showed limited revenue growth, and PT Adhi Karya witnessed a decline in net income. Solvency varied among the companies, with PT Adhi Karya and PT Hutama Karya demonstrating good short-term liquidity, whereas PT Waskita Karya experienced decreased liquidity. Economic value added decreased for all three companies, reflecting challenges in generating returns equivalent to capital and debt utilized. PT Adhi Karya and PT Hutama Karya improved capital structure, while PT Waskita Karya showed limited improvement.

Implementation Of Ship Crew Health Qualifications Based On The 2006 Maritime Labor Convention (MLC) At PT. Conocophillips At PT. Sejatera Bahari Abadi Palembang Branch Safrina, Merry; Ulpa, Maria; Syafriyansyah; Peliani , Winda
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.v5i3.2756

This research aims to determine the implementation of ship crew health qualifications based on the 2006 Maritime Labor Convention (MLC) at PT. Eternal Maritime Prosperity Palembang. In this research the author used qualitative data. Based on the description and discussion that the author has conveyed in the previous chapter based on data from the field, library and office regarding the Health Qualifications of Ship Crews Based on the 2006 Maritime Labor Convention (MLC) and the PT Health Protocol. Conocophillips at PT. Sejaterah Bahari Abadi Palembang Branch, the author can draw a conclusion from this research, namely that the implementation of crew health qualifications at PT. Sejaterah Bahari Abadi is in accordance with the 2006 Maritime Labor Convention (MLC) regulations.

User Satisfaction With Inaportnet Services at PT. Indonesian Maritime Penascop Palembang Branch Retnoningrum, Puji; Sarifuddin; Fedriani, Geeta
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.v5i3.2757

User satisfaction can be defined as the user's feelings resulting from comparing the user's expectations of the product with actual results, achieved through satisfaction with the information system. User satisfaction can be seen from several aspects, namely the content aspect, the accuracy aspect, the ease of use aspect, the form aspect, the time aspect according to Doll & Torkzadeh (1998). Inaportnet is a system based on an internet/web service network related to ship arrival and departure services as well as loading and unloading activities. This research uses qualitative research methods. With data collection techniques through interviews, observation and literature study. The results of this research are that the content aspect is satisfactory with access links, ship service forms and clear directions according to user needs. The accuracy aspect has been satisfactory by providing precise and accurate information and up to date services. The ease of use aspect has been satisfactory with a web address that is easy to find, helps users work and is easy to access. The form (format) aspect is not satisfactory with the appearance of the service being less attractive. The time aspect is not satisfactory for users because it does not comply with the standard reference for services using Inaportnet. Some of the obstacles that have been experienced by Inaportnet service users in carrying out the ship service process are poor service quality, network disruption, lack of science and technology, complicated usage procedures, and payment settlement problems.

Implementation of QRIS: A Case Study of SMEs in Indonesia Mohammad Mirza Munthaha; Ibnu Aqil; Syaikhu Ramadhan Maulana; Andi Sri Wahyuni; Arinal Muna
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.v5i3.2780

After COVID-19, one of the most widely used payment methods for online purchases is the Indonesian Standard Quick Response Code (QRIS), particularly since Bank Indonesia has accepted it. Utilizing the Innovation Resistance Theory (IRT) approach, which includes two primary components—psychological and functional—this study aimed to uncover impediments to the adoption of QRIS through the use of usage, value, risk, tradition, and image barriers. SMEs in the food and beverage industry that have implemented QRIS serve as the research’s unit of analysis. Ten Majalengka-based food and beverage SMEs participated in in-depth interviews as part of this case study-based qualitative research technique. The study’s findings demonstrate that QRIS has benefits that outweight its minor drawbacks for both SMEs and consumers. Large-scale QRIS socialization, optimization, and equitable use are also under the purview of the government.

The Influence of Net Interest Margin, Non-Performing Loans, and Capital Adequacy Ratio on the Stock Prices of KBMI 4 Banks Trihatmoko, Huda; Ridarmelli, Ridarmelli; Saputra, Kevin Arya
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.v5i3.2781

This study aims to examine the influence of net interest margin, non-performing loans, and capital adequacy ratio on the stock prices of banks classified as KBMI 4, which are listed on the Indonesia Stock Exchange (IDX) for the period from 2014 to 2021. The research employs a purposive sampling method, resulting in a sample of four banking companies. Multiple linear regression analysis is utilized to analyze the data, with the assistance of the Eviews 12 software. The findings indicate that the capital adequacy ratio positively affects banking stock prices, whereas the net interest margin negatively impacts them. Conversely, non-performing loans do not exhibit a significant effect on the stock prices of these banks.

Factors that Influence the Decision to Choose Consumer Credit at PT BPR Baturaja (Perseroda) With Age as a Moderating Variable Rahma Delawati; Sulastri; Aslamia Rosa
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.v5i3.2792

As individuals age, they typically acquire more financial obligations, such as funding their children's education or planning for retirement, which can impact their decision to utilize consumer credit. This study aims to investigate the factors influencing the decision to opt for consumer credit at PT BPR Baturaja (Perseroda), with age serving as a moderating variable. The research methodology employed is associative descriptive research. The sampling technique utilized is probability random sampling, determined by the Slovin formula, resulting in a total sample size of 322. Data analysis was conducted using the Partial Least Square (PLS) method. The research findings lead to several conclusions: Firstly, service quality exerts a positive and significant influence on the decision to choose consumer credit at PT BPR Baturaja (Perseroda). Secondly, promotion demonstrates a positive but statistically insignificant effect on the decision to choose consumer credit at PT BPR Baturaja (Perseroda). Lastly, the interest rate has a positive and significant impact on the decision to select consumer credit at PT BPR Baturaja (Perseroda). The age variable acts as a Quasi Moderator (Quasi Moderation) on the influence of service quality on the decision to choose consumer credit at PT BPR Baturaja (Perseroda). The age variable acts as a Moderation Predictor on the influence of promotions on the decision to choose consumer credit at PT BPR Baturaja (Perseroda). The age variable acts as a Pure Moderator on the influence of interest rates on the decision to choose PT BPR Baturaja (Perseroda) consumer credit.

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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