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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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Company Value: Within the Scope of Company Size, Leverage, Profitability, and Capital Structure Wulandari, Tri; Mujiyati, Mujiyati
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.v5i3.3029

This study aims to empirically examine the effect of company size, leverage, profitability, and capital structure on the value of the company. In this study using quantitative research. The Data used in this study are secondary data obtained in the form of financial statements for 2018-2022 all industrial companies listed on the Indonesia Stock Exchange (IDX) that have been audited on the IDX website (www.idx.co.id). the population in this study includes manufacturing companies in the telecommunications sub-sector listed on the IDX for the period 2018-2022. Sampling using purposive sampling method. The number of samples as many as 40 companies. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study is that the size of the company, and profitability does not affect the value of the company, while leverage, and capital structure affect the value of the company.

The Influence of Business Ethics and Viral Marketing on Trust Consumers Through Brand Image as A Mediating Variable Putri, Amelia; Sunarya, Erry; Suwiryo, Darmo H.
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.v5i3.3032

The problem phenomenon addressed in this study is the low level of consumer trust in MS Glow skincare products compared to its competitors. This research aims to examine the influence of business ethics and viral marketing on consumer trust with brand image as a mediating variable. The research method used is quantitative with a causal descriptive approach. The population of the study consists of female students in Sukabumi who are MS Glow users, with a sampling technique of probability sampling using proportionate stratified random sampling and a sample size of 391 respondents. The data analysis technique used is Structural Equation Modeling (SEM). The results of the study indicate that business ethics does not have a significant direct effect on consumer trust but has a significant positive effect on brand image. Additionally, brand image has a significant effect on consumer trust. Viral marketing also has a significant impact on both brand image and consumer trust. Mediation results show that brand image fully mediates the relationship between business ethics and consumer trust, as well as between viral marketing and consumer trust. Therefore, brand image plays a crucial role in enhancing consumer trust in MS Glow products.

The Influence of Family Friendly Policies and Technostress on Job Satisfaction in Mediation of Work Family Conflict and Work Family Benefits Baiza, Ahmad; Hadi, Syamsul; Fadhillah, Muinah
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.v5i3.3033

This research was conducted to analyze the influence of family friendly policies and technostress on job satisfaction. This research also aims to determine whether work family conflict and work family benefits mediate family friendly policies, technostress, and job satisfaction. Two factor theory as a framework in this research. The sampling technique method uses census sampling where the entire population is sampled, and the research subjects are employees at CV Rahmat Aulia. Sampling used a questionnaire from 122 respondents. Data analysis used inferential Partial Least Square (PLS), namely variance-based SEM, with SmartPLS software version 3.0. The research results show that family friendly policies and technostress have no effect on job satisfaction. Family friendly policies do not have a positive effect on job satisfaction, and technostress also does not have a negative effect on job satisfaction. The mediation results show that work family conflict and work family benefits mediate between family friendly policies and technostress on job satisfaction. Suggestions for further research are to expand the reach of research on similar companies in a particular area.

The Effect of Work Culture on Teacher Performance Through Citizen Organizational Behavior and Work Engagement as Mediating Variables Vianey Nara Uran, Alfonsus; Subiyanto, Didik; Hadi, Syamsul
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.v5i3.3034

The specific problem faced in this context is how work culture in public school institutions in East Flores Regency affects teacher performance through the mediating variables of Organizational Citizenship Behavior (OCB) and Work Engagement. This research uses quantitative methods with a survey approach. The research design used was a survey design, where data were collected using questionnaires distributed to the entire population of teachers in public high schools in East Flores Regency totaling 100 teachers. The results showed that work culture has a positive effect on Organizational Citizenship Behavior (OCB) and work engagement which further improves teacher performance, although work engagement has no direct effect on performance. In addition, OCB proved to be a significant mediator in the relationship between work culture and teacher performance. Based on the results of the discussion, it can be concluded that work culture is proven to have a positive influence on Organizational Citizenship Behavior (OCB), work engagement, and teacher performance. SmartPLS analysis shows that OCB work culture has an estimated value of 0.678 and a t-statistic value of 11.923 (p-value 0.000), for work engagement with an estimated value of 0.610 and a t-statistic of 11.186 (p-value 0.000), and for teacher performance with an estimated value of 0.220 and a t-statistic of 1.977 (p-value 0.049).

Entrepreneurship Counseling Seminar, Basic, Bookkeeping Management Training For SMEs, And A Cooking Competition For PKK Women In Mojoasem Village Kec. Sidayu Sari, Rafika; Meiriasari, Vhika
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.v5i3.3041

From January 19 to April 15, 2018, Muhammadiyah Gresik University hosted the Real Work Lecture (KKN) for 2018. The Mojoasem Village in the Sidayu District of the Gresik Regency was one of the locations where KKN operations were conducted. Students in the accounting studies program participate in excellent employment programs, such as the Basic Bookkeeping Management Training at UKM and the Mojoasem Village Cooking Competition and Entrepreneurship Counseling Seminar for PKK Women. A company unit's financial transactions are recorded, grouped, and summarized to create financial reports. Leverage money may be viewed as a management tool for businesses when making decisions. External parties can also determine the state and working hours of a business unit based on the relevant exchange rate laporan. Laporan keuagan walau hanya pembukuan sederhana pada usaha kecil menengah (UKM), terapat penting di suatu unit usaha. During this time, we also have other work programs. Nevertheless, many of the pendampingan pembukuan Desa Mojoasem activities aim to support UKM employees in their motivation and to help them manage their finances in a way that is fair and compliant with established standards of accountability. In order to complete this task, Mojoasem Village will receive an introduction of basic accounting bookkeeping and financial management practices. In order to encourage innovation and increase PKK women's excitement for successful enterprise, we also run culinary competitions and counseling on entrepreneurship workshops. The students in the study program for accounting executed the scheduled tasks with efficiency and success. Everyone involved hopes that this project will assist Mojoasem Village become even better, particularly in the village's economy. As accounting students at Muhammadiyah University of Gresik's Faculty of Economics & Business, we are supported by students from different majors into one 4 Thematic KKN Group Team with the hopes that Mojoasem Village will get better.

Transformational Leadership, Work Ethic and Quality of Work Life Increase Teachers' Organizational Citizenship Behavior Abdurahman Tsani, Asep; Gumliar, Aris; Muljadi, M.
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.v5i3.3042

This study aims to analyze the extent of the influence of transformational leadership, Work Ethic and Quality of Work Life partially and together on Organizational Citizenship Behavior (OCB) of Teachers at SMKN 7 Tangerang Regency. The research method used is associative with a quantitative approach, utilizing moderation regression analysis. The sample consisted of 83 teachers, and the data analysis included multiple regression tests, determination coefficients, and hypothesis significance tests of t-test and F test. Transformal Leadership can project OCB with positive and significant changes to OCB, the higher the Transformal Leadership in SMKN 7 Tangerang Regency can increase OCB. Work Ethic has a positive and significant influence on OCB, as high as the Work Ethic felt by employees can increase Teacher OCB. The Quality of Work Life has a positive and significant influence on the OCB of Teachers, the high quality of Work Life owned by employees can increase OCB, and the Quality of Work Life also has a considerable contribution to the OCB of SMKN 7 Teachers of Tangerang Regency. Quality of Work Life is seen as a very important variable that can affect OCB. By combining transformational leadership, a strong work ethic, and a good quality of work life, schools can create an environment conducive to improving teachers' OCB. This has a positive impact on the effectiveness and efficiency of the overall educational organization.

Model Relationship Between Performance Criteria And The Most Significant Accounting Of Value-Based Criteria : Economic Added Value (EVA) Sari, Rafika; Meiriasari, Vhika
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.v5i3.3044

Monetary patrons make informed decisions by assessing positive pointers that an association could show from this point forward, rather than relying altogether upon its evident execution. Consequently, this assessment plans to explore the relationship between execution norms and the main worth based estimation: Monetary Added Worth (EVA). Besides, it investigates what future EVA values mean for a bank's overall worth. The audit uses Board Data Examination and OLS Backslide models to assess the backslide condition. The audit separated data from ten banks in the BIST Banks Rundown spreading over the period from 2011 to 2020. In this manner, the Monetary Added Worth (EVA) measures were changed into standardized EVA (SEVA) by parceling EVA by full scale assets. The eventual outcomes of the Standard Least Squares (OLS) backslide assessment showed that the model's illustrative power for the SEVA variable was 71.92%. Extraordinarily, three variables showed positive associations with SEVA: benefit per share (EPS) and TOBINQ at a significance level of 1%, as well as the improvement speed of cost to-bargains at a significance level of 10%. Concerning Board Data Assessment, the SEVA variable showed an illustrative power of 72.14%, with a basic relationship saw among SEVA and the EPS and TOBINQ measures at the 1% significance level. Observational revelations recommend that including future SEVA as a mediator for bank regard holds responsibility, and it is recognized that the SEVA variable can go about as an intermediary measure for bank regard. Concerning Board Data Examination, the SEVA variable displayed a sensible power of 72.14%. Very, its relationship with the pay per share (EPS) and TOBINQ models was seen as immense at the 1% significance level. Careful assessments suggest that the model, which involves future SEVA as a middle person for bank regard, holds ensure. It is recognized that the SEVA variable can go about as a substitute measure for bank regard.

Innovative Financial Instruments for Sustainable Development: A Multi-Layered Analysis of Green Bonds and Impact Investing Daniel Nemba Dambe; Billy Dewantara; Udyono; Tono Mahmudin; Klemens Mere
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3046

In recent years, innovative financial instruments have gained prominence as key drivers of sustainable development initiatives worldwide. Among these, green bonds and impact investing have emerged as pivotal tools for channeling capital towards environmentally and socially beneficial projects. This journal article provides a comprehensive analysis of these instruments through a multi-layered approach. Firstly, it explores the foundational concepts and principles underlying green bonds, emphasizing their role in financing projects that promote environmental sustainability, such as renewable energy, clean transportation, and biodiversity conservation. Secondly, the article examines impact investing, focusing on its broader scope beyond environmental aspects to encompass social and governance factors. This includes investments targeting improvements in healthcare, education, and community development, aiming to generate measurable positive impacts alongside financial returns. urthermore, the study delves into the synergies and distinctions between green bonds and impact investing, highlighting their complementary roles in driving sustainable development goals (SDGs). It discusses current trends, challenges, and opportunities in the global market for these instruments, considering regulatory frameworks, investor preferences, and market dynamics. By synthesizing insights from recent literature and case studies, this article contributes to the understanding of how financial innovation can catalyze positive environmental and social change. Ultimately, it underscores the transformative potential of green bonds and impact investing in achieving long-term sustainability objectives on a global scale.

The Effect of Fintech Loans on Income Inequality in Indonesia Saputri, Dtania; Andrianus, Fery
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.v5i3.3051

This study aims to analyze the impact of FinTech loans on income inequality in Indonesia. The data utilized comprises 34 provinces in Indonesia with quarterly frequencies from 2019 to 2022. The use of provincial-level panel data enables subgroup analysis and differentiation based on FinTech loan levels for comparison purposes. The Two Step System Generalized Method of Moments (SYS-GMM) method is employed to address research questions and test the proposed hypotheses. Estimation results reveal that FinTech loans have a positive and significant impact on income inequality in Indonesia. Subgroup province analysis also indicates similar outcomes, with a greater influence observed in provinces with higher levels of FinTech loans.

Increasing Regional Income: Analysis Of The Effectiveness Of Market Levy Receipt In Sidoarjo Regency Musfitaningsih, Dian; Zakkiyah, Rahayu Dewi
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.v5i3.3052

Market retribution is a crucial component of regional income, playing an important role in supporting development and public services. As the primary source of income from regional financial potential, market retribution in Sidoarjo Regency successfully exceeded targets from 2019 to 2023, with the exception of 2023. This success contributes to the increase in regional original income, supports the implementation of regional autonomy, and has the potential to become an additional source of income. This study aims to analyze the effectiveness of market retribution revenue in Sidoarjo Regency, as well as identify challenges and strategies related to market service retribution. Using a qualitative descriptive analysis method, this study evaluates the target data and realization of market retribution revenue during the 2019-2023 period. The research findings indicate a very high level of effectiveness from 2019 to 2023, except for 2023.

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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