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Ebit Bimas Saputra
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INDONESIA
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Published by Dinasti Publisher
ISSN : 27213021     EISSN : 2721303X     DOI : 10.31933
Core Subject : Economy,
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
Articles 1,249 Documents
CSR AS THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN PT BUMI SERPONG DAMAI TBK Ernawati, Yuni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 3 (2020): 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.v1i3.438

Abstract

Corporate Social Responsibility as the implementation of Good Corporate Governance at PT Bumi Serpong Damai Tbk. The purpose of this article is to provide a theoretical overview of Corporate Social Responsibility implemented at PT Bumi Serpong Damai by using a descriptive approach to explore and review the implementation of Corporate Social Responsibility through the Community Development program. The implementation of corporate social responsibility which covers the economic, socio-cultural and environmental fields gives a good influence, which is beneficial for the community, the target environment and the company. The Company's Corporate Social Responsibility (CSR) program has also synergized the Company's business efforts with support for the surrounding environment.
THE EFFECT OF WORKING CAPITAL, RETURN ON ASSETS AND COMPANY SIZES ON THE CREDIT AMOUNT OF SMALL AND MEDIUM MICRO BUSINESSES IN NATIONAL BANKS IN INDONESIA PRE COVID-19 Sunaryo, Deni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 3 (2020): 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.v1i3.450

Abstract

The research of "Effect of Working Capital, Return on Assets and Company Size on the Amount of Micro and Small Medium Enterprises Loans at National Banks in Indonesia in Pra COVID-19" was conducted using Multiple Linear Regression analysis tools using the help of SPSS 25 data processing applications. This research is the influence of Working Capital variable on the distribution of MSME loans with t arithmetic> t table (4.992> 2.048) with a significance value of 0.000 <0.05. The Return on Assets (ROA) variable does not affect the distribution of MSME loans to national banks in Indonesia in 2014-2018 with t count <t table (0.025 <2.048) with a significance value of 0.980> 0.05. The company size variable has a significant effect with the value of t count> t table (3.026> 2.048) with a significance value of 0.006 <0.05. Based on a simultaneous study of working capital, Return on Assets (ROA), and company size influence the distribution of MSME loans to national banks in Indonesia in 2014-2018 with a F table of 2.98 and a significance level of 0.05. Then F count> F table (12.041> 2.98) and sig. <0.05 (0,000 <0.05).
BUSINESS ANALYSIS OF CANVAS AND SWOT MODELS (CASE STUDY FOR CULINARY CROSSBREED CAKE "TN. XYZ") Victor, Victor
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 3 (2020): 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.v1i3.451

Abstract

Basket cakes (some call them baskets), named after their printed basket-shaped containers, are cakes made from sticky rice flour and sugar and have a sticky and sticky texture. This cake is one of the typical cakes or mandatory Chinese New Year celebrations. "TN.XYZ" Basket Cake Business is a domestic company that makes basket cakes that are normally made and marketed each year before the Chinese New Year celebrations. The value proposition of “TN.XYZ” Basket Cake is a typical Peranakan cuisine that is marketed before the Chinese New Year. The channel chosen by the owner to verbally sell his products using traditional methods also uses digital technology via social media Instagram. In addition, the owner performs consignment storage in traditional markets and sells products to retail outlets as product demand increases. Customer relationship from Kue Basket "TN.XYZ" via social media Instagram. WhatsApp is also used to upload the results of testimonials from consumers who have already purchased "TN.XYZ" cake basket products through online media.
GOOD CORPORATE GOVERNANCE IMPLEMENTATION AS A PERFORMANCE AND COMPANY VALUE Samari, Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 3 (2020): 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.v1i3.452

Abstract

Good corporate governance or commonly called as GCG can be said as a tool for control of corporate decision making that is fair and accountable. So that the decision taken by the company management has considered all interested parties such as shareholders, board of commissioners, board of directors in their efforts to improve the performance and value of the company while also considering other stakeholders. Understanding GCG does not have the same definition but has almost the same spirit and values. The emphasis of GCG is on the necessity of a commitment to apply the rules of the game and to conduct business in a healthy and ethical manner. At present, where information disclosure and advancement of knowledge in all fields are advancing rapidly, encouraging capital owners and company managers to innovate and be creative in conducting their business. This condition 'forces' the company to compete as a winner in getting the maximum profit and sometimes causes problems both within the company and outside the company. A good GCG implementation will suppress problems that might arise such as bribery, corruption, investment fraud, embezzlement of funds, abuse of authority, environmental pollution, etc.
LITERETURE REVIEW FACTORS AFFECTING EMPLOYEE PERFORMANCE : COMPETENCE, COMPENSATION AND LEADERSHIP Az Zahra Tania Arifani; Azzalia Yuniar Susanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 3 (2020): 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.v1i3.491

Abstract

The rapid development of the times accompanied by increasingly sophisticated technology has an impact on various company activities, especially on managerial aspects. Even though companies and organizations have modern technology, companies are still tied to human labor. Human resources are an important factor in an organization so that humans are a strategic factor in organizational management. Human resources are very important to be given direction and guidance from human resource management in order to produce optimal performance. Employee performance is an individual matter depending on the level of different qualifications of each individual which reflects the quantity and quality of something that is produced or done by the worker. This research was conducted by looking at the three factors that are considered to have an effect on employee performance, namely competency, compensation, and leadership style factors through various relevant research methods and can explain in detail the relationship between performance factors
COST OF DEBT: THE IMPACT OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS Dirman, Angela
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): 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.v1i4.527

Abstract

The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the implications of corporate financial and non-financial factors on cost of debt and can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors and government) in taking relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statements of issuers at IDX with data collection techniques using purposive sampling method. The data analysis used is multiple linear regression. The population in this study were manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange which were carried out for 3 years of observation, namely 2016-2018. The sample was determined by purposive sampling method in order to obtain as many as 60 samples. The analysis technique used is the t statistical test and the classical assumption test which includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that the leverage variable has a positive effect on cost of debt; the variables of profitability, liquidity, managerial ownership, institutional ownership, and independent commissioners did not affect the cos of debt.
DYNAMIC SUPPLY RESPONSE : IMPLICATIONS FOR INDONESIA SOYBEAN CROP Edison, Edison; Dharia Renate; Denny Denmar
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): 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.v1i4.530

Abstract

The purpose of the study is to explore the supply response model of the soybean crop in terms of alternative specifications also implications economics. To apply model, considerations through the availability of production lags concept also the existence of expected price and gross revenue because of producer’s response explanatory preference on movement economic situation. The results showed that the existing lags were due mostly to the problems also quick adjustment expenditure rather than correcting expected time. The quantitative result was the same as gross margins and prices alternative specification as the availability of economic decisions. Meanwhile, elasticities price found through the model response specification tended around a fourth of the model applying price specification. The model response specification produced more explanation in terms of production also elasticity of input expenditure.
DETERMINANTS OF FUNDAMENTAL STOCK RETURN FACTORS AT TEXTILE AND GARMENT COMPANY, ANALYSIS DATA PANEL FOR PERIOD 2012 - 2019 Sihombing, P. Sihombing; Fanny Ferdiantoputera Sinaga
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): 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.v1i4.531

Abstract

This research aims to examine and analyze the effect of current ratio, total asset turnover, debt to equity ratio and return on equity on the value of stock of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019. This research uses annual data for the observation period from 2012 to 2019. The population is textile and garment companies listed on the Indonesia Stock Exchange in 2012 to 2019 and up to 19 companies. The sampling technique used purposive sampling, found a sample of 7 companies with 8 years observation so that the total observation obtained was 56. The model used is the Common Effect Model. The results of the analysis show that the total asset turnover have a significant negative effect and return on equity have a significant positive effect, while the current ratio and debt to equity ratio have no significant effect on stock returns of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019.
THE EFFECT OF MACROECONOMIC FACTORS ON THE NUMBER OF CORPORATE SUKUK OFFERS IN INDONESIA Ependi, Haerul; Hakiman Thamrin
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): 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.v1i4.532

Abstract

This study aims to analyze the effect of macroeconomics factors on corporate sukuk in Indonesia in the short and long term. The independent variable is Inflation, Economics Growth, Total Money Supply, Foreign Exchange Rate and Bank Indonesia (BI) Rate. Whereas the dependent variable is the number of sukuk corporations offered. The results of this study indicate that the Inflation, Economics Growth, Total money supply, and BI Rate have no significant effect on the number of corporate sukuk offered. While Foreign Exchange Rate has significant effect on the amount of corporate sukuk that offered. In the short term period, the total money supply has significant influence on the number of sukuk corporations offered while the rest have no significant effect
PREDICTION OF FINANCIAL DISTRESS IN THE AUTOMOTIVE COMPONENT INDUSTRY: AN APPLICATION OF ALTMAN, SPRINGATE, OHLSON, AND ZMIJEWSKI MODELS Pratama, Hendra; Bambang Mulyana
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): 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.v1i4.533

Abstract

This study aims to identify and examine the condition of financial distress in the automotive component industry issuers in the period 2014 ~ 2018, using the Altman Z-score, Springate S-score, Ohlson O-score, and Zmijewski X-score against financial ratios as an analysis form of company management to predict the early warnings of company bankruptcy. This study uses quantitative, secondary, and panel data; while the sample uses a non-probability boring sampling technique of 11 companies. The results showed that these four models can predict financial distress by identifying each model. Altman’s model found 8 distress zone points, 16 grey zone points, and 31 safe zone points. Springate’s model found 37 points in the distress zone, and 18 points in the safe zone. Ohlson's model found 3 points in the distress zone, and 52 points in the safe zone. Zmijewski's model found only 1 point in the distress zone

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