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

44 45 46 47 48

The Role of Managerial Ability in the Relationship between Managerial Ownership and Tax Avoidance Masripah, Masripah; Widyastuti, Shinta; Dwi Handayani, Devi; Putri Faradhisa, Jasmine
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.v5i4.3114

This research was conducted to empirically test the influence of managerial ownership and managerial ability on tax avoidance, as well as the role of managerial ability in the relationship between managerial ownership and tax avoidance. This research uses secondary data in the form of company financial and annual reports. The sampling technique uses purposive sampling with the population being manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses regression analysis with panel data from a sample of 430 firm years. The data analysis technique for this research uses model selection tests, classical assumption tests, and hypothesis tests which are processed using STATA version 17. The research results show that managerial ownership has a negative effect on tax avoidance. Meanwhile, managerial ability has no effect on tax avoidance. Managerial ability also does not moderate the effect of managerial ownership on tax avoidance.

Effect of Investment Decisions, Funding Decisions, and Dividend Policy on the Value of the Company Susanto, Michela Yuanita Putri; 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.v5i3.3116

This study aims to empirically examine the effect of investment decisions, funding decisions, and dividend policy on the value of the company. In this study using quantitative research. The Data used in this study are secondary data. The population in this study is a list of Sharia stock indices listed on The Jakarta Islamic Index (JII) in 2018-2022. Sampling method using purposive sampling. The number of samples as many as 66 companies. The method of analysis conducted in this study using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study are that investment decisions affect the value of the company, while funding and dividend policy decisions do not affect the value of the company.

The Effect of Profitability, Liquidity, Company Size, and Institutional Ownership On Earning management In Industrial Sector Companies Listed On The Indonesia Stock Exchange In 2019-2022 Syafiqoh, Naufal; Rochmatullah, Mahameru Rosy
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.v5i3.3117

Earning management is an implementation carried out by the company's management to carry out actions to manipulate financial statements in order to achieve certain targets. This study was conducted with the aim to find the effect of profitability, liquidity, company size, and institutional ownership on earning management. The population of this study is an industrial sector company listed on the Indonesia Stock Exchange for the period 2019-2022. Sampling techniques using purposive sampling and obtained by 19 companies. Data analysis using multiple linear regression. The results showed that profitability measured using Return on Assets has no effect on earning management, Net Profit Margin has an effect on earning management, Return on Equity has an effect on earning management. Liquidity as measured by The Current Ratio, Quick Ratio, and Cash Ratio does not affect earning management. The size of the company is measured by the natural logarithm of total assets resulting in the size of the company has an affects earning management. Institutional ownership is measured by the division between the ownership of the number of shares of the institution and the number of shares outstanding, resulting in that institutional ownership has no effect on earning management. High and low return on assets, liquidity, and institutional ownership have no effect on earning management. But the higher the value of net profit margin, return on equity, and company size in a company, the lower the value of earning management. Conversely, the lower the value of net profit margin, return on equity, and company size, the value of earning management value increases.

Analysis of Serving Leadership and Training Impacts Employee Engagement and Employee Performance Study Case Freight Forwarder Companies Susanto, Primadi Candra; Sawitri, Ni Nyoman; Ali, Hapzi; Tussoleha Rony, Zahara
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.v5i4.3118

The purpose of this study is expected to make a significant contribution to the development of freight forwarder companies in Jakarta as well as human resource management literature. This study uses a quantitative approach to examine the relationship between the variables studied, namely service leadership, training, employee performance, and employee engagement in freight forwarder companies in Jakarta. The population in this study is all freight forwarder companies operating in DKI Jakarta, which number 337 companies. From this population, 6 freight forwarder companies were selected that were considered representative and able to represent the characteristics of the population as a whole. Sample selection is carried out by purposive sampling, namely selecting companies that meet certain criteria such as company size, operational volume, and geographical location. Of the 6 companies, a sample of 105 respondents consisting of EMKL (Sea Cargo Expedition) operational staff was taken. The selection of respondents was carried out by stratified Random sampling to ensure that each sub-group in the population was proportionally represented. Servant Leadership has a significant positive influence on the Employee Performance variable, Training has a positive but not significant influence on the employee performance variable, Servant Leadership shows a significant positive influence on the Employee Engagement variable, Training also has a significant and positive influence on Employee Engagement, as well as Employee Engagement has a significant positive influence on Employee Engagement Employee Performance variable. No Effect of Servant Leadership through Employee Engagement on Employee Performance, and No Effect of Training through Employee Engagement on Employee Performance.

The Impact of Transformational Leadership and Organizational Culture on Employee Performance: Case Study in A Furniture Company Rizki, Dwiki Fatur
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.v5i4.3122

This research examines the impact of transformational leadership and organizational culture on furniture industry employee performance, focusing on CV. Agung Jaya Putra Furniture. The decline in employee performance from September 2023 to January 2024 is a significant concern. Using a narrative qualitative approach, this research examines the influence of leadership and organizational culture on employee performance through semi-structured interviews, direct observation, and document analysis from various levels of management and employees. The results show that transformational leadership and positive organizational culture significantly affect employee performance. Transformational leadership, which involves ideal influence, inspirational motivation, intellectual stimulation, and individualized consideration, creates a motivating work environment. In addition, an organizational culture that supports collaboration, innovation, and recognition also plays a vital role in improving employee performance. Job satisfaction mediates between leadership style, organizational culture, and employee performance. Research recommendations include developing leadership training programs, maintaining a positive organizational culture, attention to factors influencing job satisfaction, adopting flexible management approaches, and integrating transformational leadership values and organizational culture into daily management practices. These findings provide valuable insights for human resource management practitioners and organizational leaders to improve employee performance and long-term business success in the furniture industry. Implementing effective leadership strategies and developing a positive organizational culture is critical to achieving optimal employee performance and overall company success

Analysis The Determinants of Capital Structure and The Measurement of Speed of Adjustment in Manufacturing Firms Listed on Indonesia Exchange Stock Wiyandari, Esti; Haymans Manurung, Adler
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.v5i4.3127

The goal of this study is to analyze the factors affecting capital structure and the measurement of speed of adjustment of capital structure. The factors used were profitability, business risk, and investment. Financial leverage was used as a dependent variable proxied by debt-to-equity ratio. The sampling technique used was purposive sampling with 35 manufacturing firms listed on Indonesia Stock Exchange from 2017-2023. This study used panel data regression as an analytical method. The results of this study show that profitability positively affects financial leverage. Manufacturing firms of consumer goods subsector could adjust the optimal leverage less than a year. The study is expected to be a reference for management and academics.

The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government) Nauli, sherly; Daito, Apollo
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.v5i3.3128

This study was conducted to test the effect of human resource competence and utilization of information technology on the quality of local government financial reports with internal control as a moderating variable in the Bekasi City Government. The type of data in this study is quantitative data sourced from primary data. The method of data collection by distributing questionnaires. The population in this study was the Regional Finance and Asset Management Agency (BPKAD) of the Bekasi City Government. The sample used in this study were employees in the budget, treasury, accounting and asset fields. Data processing for the study used SmartPLS. The research that has been conducted provides results that human resource competence and utilization of information technology have an effect on the quality of local government financial reports. Furthermore, based on the results of the study, internal control is unable to moderate the relationship between human resource competence and the quality of local government financial reports. Internal control is able to moderate the relationship between the utilization of information technology and the quality of local government financial reports

The Effects Of Transformational Leadership, Power Distance, Communication, and Followership On Employee Decision Making Maharani, Maulidya Dita; Achyani, Fatchan
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.v5i3.3130

This study aims to determine the effect of transformational leadership, power distance, communication and followership on employee decision making. The type of research used in this study is research with a quantitative approach. Population in this study using the population census where employees at the Office of manpower, investment, and Integrated Services One Door Banjarnegara as many as 59 people. This study used primary data obtained by distributing questionnaires. To produce alternative answers this study uses a Likert scale. This study used slovin formula for sampling. The results of this study showed that transformational leadership, power distance does not affect employee decision making, while communication and followership affect employee decision making.

The Impact of Gamification on Brand Loyalty Mediated by Customer Engagement (An Empirical Study: Alfapets Users on the Alfagift Application in the Jabodetabek Area) Susilo, Mario
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.v5i3.3133

This study aims to examine the influence of gamification on brand loyalty through the mediating role of customer engagement. Gamification, the application of game elements in non-game contexts, is hypothesized to increase customer engagement, which ultimately strengthens brand loyalty. This study involved 180 respondents residing in Jabodetabek who are active users of the Alfapets gamification feature on the Alfagift mobile application. Data was collected through online questionnaires and analyzed using Structural Equation Modeling (SEM). The results show that gamification has a positive impact on customer engagement and brand loyalty. Furthermore, customer engagement was proven to be a significant mediating variable in the relationship between gamification and brand loyalty. The findings of this study provide implications for marketers and mobile application developers in designing strategies to enhance customer engagement and loyalty through the effective implementation of gamification elements.

The Effect of Board Gender Diversity, Board Size, and Capital Structure on Firm Performance Moderated by Institutional Ownership Wirawan, Jennifer; Budidarma, I Gusti Agung Musa
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.v5i3.3134

The aim of this study was to examine the effect of board gender diversity, board size, and capital structure on firm performance in energy sector companies listed on the Indonesian Stock Exchange for the 2021–2023 period, which was moderated by institutional ownership. This study employed a purposive sampling technique, with a total sample size of 93 companies’ data. The data were analyzed using the SPSS program, specifically through moderated regression analysis. The results showed that board gender diversity and capital structure had no effect on firm performance, whereas board size had a negative effect. In addition, institutional ownership moderated the effect of board size and capital structure on firm performance; on the contrary, it did not moderate the effect of board gender diversity on firm performance.

Page 46 of 125 | Total Record : 1249

44 45 46 47 48

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