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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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The Impulse Buying Behavior: The Role of Financial Literacy, Perceived Usefulness, Perceived Ease of Use, And Security of E-Wallets (Case Study At Mercu Buana University Students) Tumiur Mauli Carolin Simorangkir, Rona; Nila Sari, Pratiwi
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.v5i3.3054

This study aims to analyze the effect of financial literacy, perceived usefulness, perceived ease of use, security of e-wallets on impulse buying behavior of Mercu Buana University students. This type of research is quantitative research, with data collection methods using questionnaires via Google Form link and distributed digitally to respondents. Theory Planned of Behavior (TPB) and Theory Acceptance Model (TAM) are used in this study. The population in this study was 1138 people. The sample selection method used was simple random sampling with a sample size of 296, and 307 respondents were found in this study. The object of this research is e-wallet user students who are currently pursuing undergraduate education at Universitas Mercu Buana Meruya, Faculty of Economics and Business, majoring in accounting, class of 2018-2021. The data analysis method used is the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using the SmartPLS version 3 software analysis tool. What differentiates this research from previous research is the object of research and the time this research was conducted, where the object of this research is Mercu Buana Meruya University students majoring in accounting class 2018-2021, with the research time conducted during the pandemic. Based on the results of the financial literacy, perceived ease of use, and security have a significant positive effect, while perceived usefulness has no effect on impulsive buying behavior. The limitations of this study are that the scope is not too broad, where researchers only focus on one location. And for further research it is better to add other variables that are outside this research.

Comparative Analysis of the Calculation of Income Tax Article 21 Before and After the Implementation of Government Regulation No. 58 of 2023 at PT Bukit Asam Tbk against Potential Overpaid Taxes in December Azzahra, Lutfiah Azizah; Yunita H, Devianti
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.v5i4.3061

The research conducted to Comparatibve Analysis of Income Tax Article 21 Calculations Before and After the Implementation of Government Regulation No. 58 of 2023 at PT Bukit Asam Tbk. Government regulation No. 58 of 2023 is a regulation that regulates the calculation of income tax Art. 21 using the effective tax rate. The research method used in this research are using a quantitative research method processed using SPSS Version 29. This research uses a Wilcoxon Signed Rank Test with a population of all permanent employees of PT Bukit Asam Tbk who receive income from January to December 2023, totaling 1481 employees. The research results show that hat PP 58 of 2023 has a significant negative effect on PPh 21 imposed on PT Bukit Asam Tbk employees in the December tax period and there are employees who experience overpayment.

Analysis Of Property Financing Development Using Musyarakah Mutanaqisah Contract At Islamic Banks In Medan City With ANP BOCR Approach Rahma, Putri; M. Nawawi, Zuhrinal; Nurbaiti, Nurbaiti
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.v5i3.3062

This study aims to analyze the problem of developing mutanaqisah musyarakah contracts in property financing by reviewing the benefits, opportunities, costs, and risks involved in mutanaqisah musyarakah contracts. This research uses a mix method between qualitative and quantitative with the ANP BOCR approach with the help of superdecision software. This research consists of four stages of research including pre-research, data collection, data processing and interpretation of results. The results of this study indicate that the ANP BOCR analysis regarding the development of property financing using the musyarakah mutanaqisah contract which is the top priority in the BOCR criteria aspect is Benefit with a Normalize value of 0.35644, followed by the risk aspect in second place with a value of 0.32573, followed by the opportunity aspect with a value of 0.19358 and in the last rank is the cost aspect with a value of 0.12426. The top priority in alternative strategies in developing property financing using the musyarakah mutanaqisah contract is the strategy that banks must work with honest developers. The next strategy is a socialization strategy, namely the bank conducts socialization to the public so that people understand more about the mutanaqisah musyarakah contract. In the third rank is to develop competitive and innovative products. Furthermore, the last rank is a promotion strategy in the form of banners, banners and billboards. Based on the calculation of the benefit cluster, each cluster has the same value, it means that the three benefit subcriteria have the same priority. Furthermore, in the opportunity cluster, the top priority is the development of property investment, followed by product innovation and needs according to the financing contract. Then in the cost cluster, the priority of the cost cluster is notary fees, followed by insurance costs in second place and administrative costs in third place. And in the risk cluster, the priority is credit risk, followed by market risk and compliance risk.

Analysis of Quality of Work Life on Employee Job Performance Through Emotional Fatigue as a Mediating Variable Handawani, Aprilia Salsiah; Ramdan, Asep Muhamad; Nurmala, Resa
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.v5i4.3068

This study aims to determine the mediating effect of emotional exhaustion in the relationship between quality of work life and employee performance. The research method used in this research is quantitative research method with associative descriptive approach. The sample technique used was saturated sample by distributing questionnaires to 233 employees of Perumda Tirta Jaya Mandiri Sukabumi Regency and the data analysis technique was Structural Equation Modeling (SEM) with the help of AMOS software version 24. The results of this study indicate that Perumda Tirta Jaya Mandiri has succeeded in building quality of work life, emotional exhaustion, and good work performance in the eyes of employees. Quality of work life has a direct and significant effect on emotional exhaustion of 0.954, emotional exhaustion has a direct and significant effect on employee work performance of 0.965 emotional exhaustion mediates effectively in the relationship between quality of work life and employee work performance with an indirect effect of quality of work life on employee work performance of 0.982. The direct relationship effect of quality of work life on employee work performance is smaller than the indirect effect. Thus, it can be concluded that emotional exhaustion acts as a mediator of the relationship between quality of work life and employee work performance.

The Effect of Online Customer Review, Service Quality, Promotion and Electronic Word of Mouth on Purchase Decisions on the Shopee Marketplace Harnovinsah, Harnovinsah; Permana, Erwin
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.v5i3.3069

This study aims to determine the effect of Online Customer Review, EService Quality, Trust and Word of Mouth on Purchasing Decisions. The object of this study was students of the Faculty of Economics and Business, Pancasila University as consumers who had made purchases on the Shopee marketplace. The sampling technique used was Purposive Sampling with a sample size of 100 respondents from students of the Faculty of Economics and Business, Pancasila University as consumers who use Shopee. The data collection technique used a questionnaire distributed via Google Form to consumers of the Shopee marketplace at the Faculty of Economics and Business, Pancasila University. Data processing using IBM SPSS 25.0. Based on the results of the study, it shows that Online Customer Review has a positive and significant effect on Purchasing Decisions, E-Service Quality has a positive and significant effect on Purchasing Decisions, Trust has a positive and significant effect on Purchasing Decisions, Word of Mouth has a positive and significant effect on Purchasing Decisions and simultaneously the variables Online Customer Review, E-Service Quality, Trust and Word of Mouth have a positive and significant effect on Purchasing Decisions.

The Influence of Human Development Index and Gross Regional Domestic Product on Poverty in Medan City With Zakat Funds As a Moderation Variable Fadila, Sheila; Arif Lubis, Fauzi; Syahriza, Rahmi
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.v5i3.3070

This research aims to determine the influence of the Human Development Index (HDI) and Gross Regional Domestic Product (GRDP) on poverty in Medan City, with zakat funds as a moderating variable. The research method uses a quantitative approach with the help of the Eviews 9 program. Secondary data was obtained from the Central Statistics Agency (BPS) and BAZNAS in Medan. The research results show that: HDI has no effect on poverty, GRDP has no effect on poverty, HDI and GRDP have an effect on poverty, zakat funds can moderate the relationship between HDI and poverty, zakat funds can moderate the relationship between GRDP and poverty, and zakat funds can moderate the relationship between HDI, GRDP and poverty.

Building Orchestration of the Logistics Industry Through the Creation of a Services Ecosystem in Indonesian Freight Forwarder Companies Setia Wiguna, Esa; Thamrin, HM.; Abdul Majid, Suharto; Tatiana, Yana
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.v5i4.3073

Abstract: In the last seven to eight years, there have been three disruptions at once: Digital Disruption, Millennial Disruption, and Pandemic Disruption. Relevant to the three disruptions which are also accompanied by changes in consumer behavior, the freight forwarding industry in Indonesia needs to transform from services product to services ecosystem. This can provide value to stakeholders in the freight forwarding industry in particular and the logistics industry in general, including transportation service providers (land, sea, air, train), warehousing, stevedoring, heavy equipment rental, custom clearance handling, banking, digital payment services, quarantine services, and the customers themselves. This study aims to gain a deeper and more understanding of Service Quality, Brand Image, and Price, in the creation of a services ecosystem in Indonesian Freight Forwarding Companies to build an orchestration of the stakeholders in the Logistics Industry. Keyword: Keywords: Service Quality, Brand Image, Price, Ecosystem, Freight Forwarding, Orchestration, Creation.

The Influence of Premiums, Claims and Profits on Risk Based Capital in Insurance Subsector Companies on the Indonesian Stock Exchange Period 2022-2023 Herawati, Aty; Haikal, Muhammad
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.v5i3.3074

The existence of the insurance company industry in Indonesia is considered very important by the government in overcoming the risks faced by society at any time. Because of this, the government imposes provisions for insurance companies regarding the financial health level requirements for insurance companies, namely by using Risk Based Capital. For insurance companies, premium income, claims and profits are important in the survival of insurance companies. The aim of this research is to determine the effect of premiums, claims and profits on Risk Based Capital. Research was conducted on insurance companies registered on the IDX in 2022-2023. The research sample consisted of 17 insurance companies for 2 years taken by purposive sampling with data completeness criteria during the research period. Data analysis was carried out using Panel Data Regression Analysis. The research results obtained are that there is a positive influence of Premiums on Risk Based Capital, there is a negative influence of Claims on Risk Based Capital and there is a negative influence of Profits on Risk Based Capital.

Government Spending and Indonesia's Multidimensional Poverty 2018-2020 Ramadhani, Azzahra Alifa; Ridwan, Endrizal
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.v5i4.3078

This research aims to analyze the effect of government spending on multidimensional poverty in Indonesia in 2018-2020. The government expenditure used is government expenditure for housing functions, public facilities and social assistance expenditure. This research uses a quantitative approach and Tobit panel regression techniques as well as secondary data for 2018-2020. The research results show that government spending, both government spending for public facilities housing functions and social assistance spending, has a positive and significant effect on multidimensional poverty in Indonesia. This research recommends to the Government that in making expenditure policies it is necessary to examine more broadly the impact on multidimensional poverty. Furthermore, the Government needs to evaluate and review the effectiveness of policies that have been implemented to reduce poverty, especially multidimensional poverty, which can be done through budget decomposition based on programs, so that the effect of spending on poverty can be seen in more detail.

Analysis of the Effect of Customer Relationship Management, Service Quality and Word of Mouth on e-Commerce Customer Loyalty through Customer Satisfaction as a Mediator Muphimin, Muphimin; Rachbini, Widarto
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.v5i3.3079

Customer satisfaction is a comprehensive assessment of service and as a result of the comparison between customer expectations and perceptions of actual service performance. The purpose of this study is to see the effect of the independent and dependent variables, using quantitative methods with the help of SmartPLS software. The results of this study indicate that CRM directly affects SQU and LOY, the SQU variable affects SAT and SQU has no effect on LOY, the WIM variable affects SQU and LOY, and SAT affects LOY. In indirect testing, the independent variables, namely CRM, SQU, and WOM, have an effect on SAT which is moderated by LOY.

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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

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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