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

38 39 40 41 42

A Mediation Model of Intrinsic Work Motivation and Job Satisfaction To Develop Aircraft Technician Performance Prinandita, Prinandita; Moeins, Anoesyirwan; Zain, Yuli
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.v5i3.2904

The purpose of this study is to analyze the influence of training programs on technician intrinsic motivation, the influence of training programs on technician performance, intrinsic motivation is a mediating variable between training programs on technician performance, the influence of training programs on technician job satisfaction, and job satisfaction is a mediating variable between training programs on the performance of aircraft technicians of PT GMF AeroAsia Tbk. The target population in this study is 3061 Aircraft Technicians who work in Base Maintenance and Line Maintenance of PT GMF AeroAsia Tbk in the working areas of Jakarta, Medan, Surabaya, Denpasar, and Makassar. The sample size was 210 respondents. Sampling applied probability sampling techniques, using a survey method with questionnaire instruments. The data was processed and analyzed using SPSS software. The results of the study showed a positive and significant influence of the training program on the intrinsic motivation of technicians, there was a positive and significant influence of the training program on the performance of technicians, intrinsic motivation was a mediating variable between the training program on the performance of technicians, there was a positive and significance influence the training program on the job satisfaction of technicians and the job satisfaction was a mediating variable between the training program on the performance of PT Aircraft Technicians GMF AeroAsia Tbk. Based on the results of the determination test, the contribution of the influence was prevented on work performance by 69.1%.

The Employer Branding of Cultural Heritage Hotel’s Impact on Electronic Word of Mouth Harimurti, Wibisono; Rufaidah, Popy
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.v5i3.2905

This study aims to determine the effect of employer branding on electronic word of mouth in one of the cultural heritage hotels. Data were collected through a survey distributed to 121 employees population of one of the hotels in Bandung. In this study, the independent variable employer branding uses four dimensions, namely work culture, salary and incentives, diversity and ethics, and CSR. As for the dependent variable electronic word of mouth, the dimensions used are volume and valance. These dimensions were adopted from previous studies that used employer branding and electronic word of mouth as the main focus of research. Hypothesis testing, validity, and reliability were tested using PLS-SEM as the analysis method. The research results that have been stated, show that employer branding affects electronic word of mouth in employees and the effect of employer branding on electronic word of mouth is positive and significant.

Student Perceptions on Interest in Tax Compliance: Understanding Tax Digitalization and Student Perceptions Erawati, Teguh; Landing, Yoflantinus Wiranto
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.v5i3.2911

This study aims to prove the influence of the Effect of Understanding Tax Digitalization and Student Perceptions on Interest in Tax Compliance (Case Study of Accounting Study Program Students at Sarjanawiyata Tamansiswa University).The approach used in this research is a qualitative approach. The study took a sample of Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using the survey method data collection. The survey was conducted by distributing questionnaires using google forms containing questions to respondents, namely Accounting Students of Sarjanawiyata Tamansiswa University Class of 2020 and 2021. Primary data was obtained from the results of sampling Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using survey method data collection. then processed using SPSS with descriptive analysis techniques. The results showed that there was Novelty: researchers added accounting knowledge to students' perceptions of interest in tax compliance whether accounting knowledge could make other factors such as, Interest in Tax Compliance, Tax Digitalization, Student Perceptions. Interest in Tax Compliance, Tax Digitalization and Student Perceptions have a positive or negative influence on company value.

The Influence of Product Variation and Product Quality on Consumer Loyalty with Consumer Satisfaction as an Intervening Variable in Hand-drawn Batik Hadita, Hadita; Navanti, Dovina
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.v5i3.2912

Article on the influence of product variation and product quality on consumer loyalty with consumer satisfaction as an intervening variable in hand-drawn batik. The purpose of writing this article is to determine the influence of product variation and product quality on consumer satisfaction and consumer loyalty in hand-drawn batik. The research method used is quantitative descriptive. The analysis tool used in this study is SEM SmartPLS 4.1.0.0 The sampling technique uses simple random sampling. The data used in this study are primary data. The population in this study was 214 respondents, with a research sample of 100 respondents, obtained from questionnaires distributed and filled out by consumers who use hand-drawn batik. The tests conducted in this study are Validity Test, Reliability Test, Inner Model, Outer Model and Hypothesis Test. The results of this article are: 1) Product variety has a positive and significant effect on customer satisfaction; 2) Product quality has a positive and significant effect on customer satisfaction; 3) Product variety has no effect and is not significant on customer loyalty; 4) Product quality has no effect and is not significant on customer loyalty; 5) Customer satisfaction has a positive and significant effect on customer loyalty; 6) Product variety has no effect and is not significant on customer loyalty through customer satisfaction; and 7) Product quality has no effect and is not significant on customer loyalty through customer satisfaction

Monetization of Tiktok Affiliate Marketing on Customer Engagement of Skin Care Products: A Halal Social Media Perspective Rose Rachmadi, Kartika; Sugiarti Ramadhan, Tri
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.v5i3.2916

Halal industry is not only in products such as food, drinks or products that can be consumed directly, but also in the use of social media. The content available on social media, in this case TikTok, is not only content in entertainment packaging but also marketing a product. Skin care products are no exception. There is content that has been created by affiliates on TikTok to attract consumers to make purchases. This study provides findings on how halal social media in moderating the relationship between tiktok affiliates and the number of consumers interested in skin care products. The implication is that, for business actors, investing in social media, especially to make their products in accordance with Islamic sharia, will provide benefits, especially so that Muslim consumers can choose or buy these products. As for the research conducted, it was found that In the model, the results of the analysis show findings that the determinants of consumer intention to purchase halal cosmetic products are significantly influenced through all variables, namely Tiktok Affiliate Marketing, Custoner Engagement, and Halal Social Media where all the hypotheses proposed are proven to fulfill the initial hypothesis proposed.

Determinants Of Women’s Motivation As UMKM Actors In Improving The Family Economy In Medan City Muhammad Indra Pratama; Isnaini Harahap; Budi Dharma
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.v5i3.2917

The research aims to determine the determinants that influence women's motivation to become UMKM actors in improving the family economy in Medan City. This research uses quantitative methods with data collection techniques collected through questionnaires from research samples selected based on probability sampling techniques and determining 50 female respondents who are active as UMKM actors. Data analysis was carried out using descriptive statistical methods and multiple linear regression. The research results prove that economic factors, social factors and psychological factors explain 74.0% of UMKM motivation while the remaining 26.0% is explained by other factors outside the research.

The Financial Performance of PT Sinar Mas Agro Resources and Technology Tbk Ambarita, Dina Devianty; Nasution, Wendi Amsuri
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.v5i3.2921

PT SMART Tbk was established on June 18, 1962, as PT Airline Plantation Sumcama Padang Halaban and commenced its commercial activities in the same year. Expanding the company's land holdings indicates its classification as a lucrative entity. Upon examining the company's financial statistics, two potential outcomes emerge: positive or negative. Since it does not eliminate the potential for expansion to be funded by corporate debt, this research aims to conduct a financial performance analysis of PT Sinar Mas Agro Resources and Technology Tbk. The research utilizes documentation analysis as the data collection approach, specifically gathering financial data from firm-published documents on the Indonesian Stock Exchange. PT SMART Tbk's primary objective is to enhance its current assets and cash reserves, reduce liabilities, grow its overall assets, meet its existing debt obligations, and improve its financial performance. Research is conducted to enhance firm performance by boosting sales, capital, and assets.

The The Role of Financial Flexibility: ESG Performance, ROA and Firm Value Akbar, Imam; Setiana, Sinta
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.v5i3.2924

The purpose of this study was to determine and analyze the effect of ESG performance (ESG), ROA, and whether financial flexibility as a moderating or mediating variable on Firm Value. The population in this study are energy and mineral companies listed on the IDX for the period 2018-2022. Purposive sampling method was used to determine the number of samples that met the criteria and resulted in 12 companies as samples in the study. The research data uses secondary data obtained from the company's annual financial report, sustainability report and Thomson Reuter (Refinitiv) report. This study uses several tests, namely classical assumption testing, panel data regression, sobel test and Moderated Regression Analysis (MRA) using Eviews 13 statistical tools. ESG, ROA and Financial Flexibility simultaneously affect firm value with Leverage as control variables. Financial flexibility and ROA do not mediate ESG on Firm Value. Financial flexibility moderates ESG on firm value, but ROA does not moderate on firm value. It is proven that financial flexibility is a moderating variable for the influence of ESG on firm value where the role of the moderating variable of financial flexibility strengthens the influence of ESG on firm value. There are two main findings in the study, namely the role of financial flexibility can strengthen the influence of ESG performance on firm value and the joint role of ESG, ROA and financial flexibility with leverage as a control variable can increase firm value.

Influence of The Quality of Human Resources And Use of Information Technology Towards Quality Financial Statements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province Karolina Indah; Ardi Paminto; Irwansyah
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.v5i3.2932

This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the quality of financial reports, the influence of accounting information systems on the quality of financial reports, the influence of the quality of human resources on the quality of financial reports mediated by accounting information systems and to test the influence utilization of information technology on the quality of financial reports mediated by the accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study was 40 employees of the finance section of the DPRD Secretariat of East Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square (PLS). The results of the research show that the quality of human resources has a significant influence on the quality of financial reports with a p-value of 0.000 < 0.05, the use of information technology has a significant influence on the quality of financial reports with a p-value of 0.022 < 0.05, the system Accounting information has a significant influence on the quality of financial reports with a p-value of 0.031 < 0.05, and the quality of human resources has a significant influence on the quality of financial reports moderated by the accounting information system with a p-value of 0.0026 < 0, 05 and the use of information technology has a significant influence on the quality of financial reports, moderated by the accounting information system with a p-value of 0.042 < 0.05.

The Effect of Good Corporate Governance, Green Accounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI Wandasari, Dila; Nasution, Yenni Samri Juliati; Syafina, Laylan
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.v5i3.2933

This study aims to examine the effect of Good Corporate Governance, Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, both partially and simultaneously. This study uses a quantitative approach with purposive sampling, obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary data in the form of financial statements or annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Multiple linear regression analysis was conducted in this study with the help of SPSS 23 software. According to the research findings, Good Corporate Governance and Green Accounting have a significant positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. However, from 2018 to 2022, Gender Diversity has no effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study has limitations, namely the difficulty of accessing data on each company's website because there are several companies with incomplete data.

Page 40 of 125 | Total Record : 1249

38 39 40 41 42

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