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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 Impact of Artificial Intelligence on Auditing Processes and Accuracy: A Future Outlook Fidyah, Feny; Usman, Susanti; Eki Pradita, Afrila; Mieta Setyawati, Dyah
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.v5i4.3224

Artificial Intelligence (AI) is revolutionizing auditing processes, promising significant improvements in accuracy, efficiency, and risk management. This literature review explores the transformative impact of AI on auditing practices and outlines future prospects. AI technologies such as machine learning, natural language processing, and robotic process automation are being integrated into auditing systems, enabling real-time data analysis, anomaly detection, and predictive insights. These advancements not only enhance traditional auditing methodologies but also introduce new approaches capable of handling large volumes of data with unprecedented speed and precision. This article synthesizes current research and industry trends to highlight AI's role in addressing auditing challenges, including fraud detection, compliance monitoring, and audit quality enhancement. Moreover, it examines the implications of AI adoption for auditors, emphasizing the need for upskilling in data analytics and AI technologies. Looking forward, the article discusses potential future developments such as AI-driven continuous auditing, blockchain integration, and ethical considerations in AI-augmented audits.

Analysis of Good Corporate Governance and Intellectual Capital on Profitability Ratio Fitrio, Rian Renaldi Muhamad; Norisanti, Nor; Saori, Sopyan
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.v5i4.3233

Increased competition in business at this time is experiencing rapid development. This causes every company to have a strategy in competing so as not to experience bankruptcy and improve the company's financial performance. This study aims to determine the effect of Good Corporate Governance on Financial Performance and to determine the effect of Intellektual Capital on Financial Performance at Commercial and Conventional Banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The research method that researchers use in solving problems is descriptive and associative research methods with a quantitative approach. The population in this study were conventional bank companies listed on the Indonesia Stock Exchange in 2020-2022. The samples used in this study were 10 commercial bank issuers listed on the IDX in the 2020-2022 period. The data collection techniques used in this research are literature study and documentation. The data analysis technique in this study is the multiple linear regression statistical method using SPSS software version 25. The results showed that there was a negative and insignificant effect of Good Corporate Governance on the Profitability Ratio and there was a positive and insignificant effect between Intellectual Capital on the Profitability Ratio.

Analysis of Entrepreneurial Orientation on Business Performance through Competitive Advantage as a Mediating Variable Yahmardiana, Aini; Danial, R. Deni Muhammad; 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.v5i4.3242

This study aims to determine the mediating effect of competitive advantage in the relationship of entrepreneurial orientation to business 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 100 skincare and cosmetic stores in Sukabumi and the data analysis technique was Structural Equation Modeling (SEM) with the help of PLS software. The results of this study indicate that Skincare and Cosmetic Stores in Sukabumi have succeeded in building entrepreneurial orientation, competitive advantage and good business performance in Skincare and Cosmetic Stores in Sukabumi. Entrepreneurial orientation has a direct and significant effect on competitive advantage, competitive advantage has a direct and significant effect on business performance and excellence mediates effectively in the leadership relationship of entrepreneurial orientation to business performance. The direct relationship effect of entrepreneurial orientation on business performance is smaller than the indirect effect. Thus, it can be concluded that competitive advantage acts as a mediating relationship between entrepreneurial orientation and business performance.

The Impact of Organizational Culture and Work Discipline on Work Productivity: The Mediating Role of Work Motivation in Expeditionary Companies in Indonesia Hakim, Lukman; Sabil, Sabil; Lestiningsih, Amin Setio; Puji Widodo, Dwiyatmoko; Sofyanty, Devy
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.v5i4.3243

Abstract: This study aims to analyze the mediating role of work motivation on the relationship between organizational culture, work discipline, and work productivity in expedition service companies in Indonesia. Data were collected from 150 respondents who were randomly selected employees of expedition companies. The research method used is quantitative with Structural Equation Modeling - Partial Least Square analysis tool. The results showed that: Organizational culture has a positive but insignificant effect on work motivation (P-Value = 0.104 > 0.05).Organizational culture has a positive but insignificant effect on work productivity (P-Value = 0.429 > 0.05). Work discipline has a negative and significant effect on work motivation (P-Value = 0.003 < 0.05). Work discipline has a positive and significant effect on work productivity (P-Value = 0.000 < 0.05). Work motivation has a positive but insignificant effect on work productivity (P-Value = 0.182 > 0.05). The mediation test results show that: Work motivation does not mediate the effect of organizational culture on work productivity (P-Value = 0.360 > 0.05). Work motivation does not mediate the effect of work discipline on work productivity (P-Value = 0.253 > 0.05). Keywords: Work Productivity, Work Motivation, Work Culture, Work Discipline

Analysis of The Influence of Literacy, Inclusion and Financial Management on The Performance And Sustainability of Msmes In Binjai City Ernawati, Erin; Nurlaila, Nurlaila; Syahriza, Rahmi
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.v5i4.3251

This study analyzes the impact of literacy inclusion and financial management on the performance and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City, North Sumatra. Utilizing a quantitative research method, the study collected primary data through questionnaires and interviews with 105 MSME owners. The findings indicate that higher financial literacy and inclusion significantly enhance the ability of MSME owners to manage business finances, thereby improving both performance and sustainability. The study highlights the critical role of financial management in the growth and stability of MSMEs, particularly in distinguishing between personal and business finances. Moreover, it confirms that well-managed finances positively influence sales turnover and decision-making processes within MSMEs. The research contributes to understanding the factors that drive MSME success in a regional context, offering practical implications for policy and training programs aimed at improving financial literacy and inclusion among MSME operators.

Analysis of Human Relationships and Physical Work Environment on Work Ethic Muhtarom, Asrori; Mulia Z, Faizal; Komariah, Kokom
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.v5i4.3256

The purpose of this study is to describe human relations, physical work environment, and work ethic. Then to analyze the effect of human relations, physical work environment on employee work ethic at Perumda Air Minum Tirta Jaya Mandiri Sukabumi Regency. This study uses associative research methods with a quantitative approach. The population is all employees of Perumda Air Minum Tirta Jaya Mandiri totaling 58 people using saturated sampling. The type of data used is primary and secondary data, the measurement of this study using a semantic differential scale. In this research analysis technique, namely using validity test, reliability test, correlation coefficient analysis, coefficient of determination analysis, multiple linear regression analysis, research model testing (F test), and hypothesis testing (T test). Based on the results of the study, it is obtained that the relationship between the variables of Human Relations and the Physical Work Environment on Work Ethic is 0.874, including the criteria for a very strong relationship, the magnitude of the influence of Human Relations on Work Ethic is 0.667, and the magnitude of the influence of the Physical Work Environment on Work Ethic is 0.615 or 76.4% while the remaining 23.6% is influenced by other factors not included in this study.

Analysis of the Impact on Compensation Satisfaction, Overcommitment, and Sleep Quality as Mediating Factor Against Mental Health Condition of Construction Worker in Indonesia Agasi, Wenny Adelia; Nugrahedi, Dominggus Petra; Librawan, Reza Tirsadi; Prasetyaningtyas, Sekar Wulan
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.v5i4.3259

This study investigates the relationship between compensation satisfaction, overcommitment, and sleep quality as mediating variable on the mental health of construction workers in Indonesia. The research utilizes a quantitative approach with data collected from 182 respondents through surveys conducted using a cross-sectional method. The questionnaire utilized Likert scales to measure compensation satisfaction, overcommitment, sleep quality, and mental health. The collected data were analyzed using SPSS software for descriptive analysis and multiple linear regression. The findings reveal that compensation satisfaction positively impacts mental health, while overcommitment has a negative effect, contributing to mental health deterioration. Additionally, sleep quality is found to play a mediating role, mitigating the adverse effects of overcommitment on mental health. The study highlights the significance of fair compensation and work-life balance in improving the mental health of construction workers. These insights are essential for developing management policies aimed at enhancing employee well-being in the construction sector. The research contributes to understanding the complex interplay between compensation, work stress, and mental

The Effect of Job Analysis and Career Development Through Competency on Employee Performance Erwan, Erwan; Zahari, M.; Hapsara, Osrita
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.v5i4.3264

The objectives of this study are: 1) to describe job analysis (JA), career development, competencies, and employee performance; 2) to analyze the direct and indirect effects of job analysis (JA) and career development on competencies; 3) to assess the direct and indirect effects of job analysis (JA) and career development on employee performance; 4) to determine the effect of competencies on employee performance; and 5) to evaluate the effect of job analysis (JA) and career development on employee performance through competencies. The research method employed descriptive and verificative analysis with a path analysis approach. The sample consisted of 62 respondents, and data were collected through a census survey using a questionnaire. The findings of the study are as follows: 1) The variables of job analysis, career development, and competencies are in fairly good condition, while performance is categorized as moderate; 2) Job analysis (JA) and career development have direct and indirect effects on competencies; 3) Job analysis and career development have both direct and indirect effects on employee performance; 4) Competencies have an effect on employee performance; 5) Job analysis and career development through competencies impact employee performance.

The Influence of Work Facilities and Internal Communication on the Performance of Civil Servants Through Motivation at the Education Office and Culture of Muaro Jambi Regency Jasrianto, Jasrianto; Zahari, M.; Hapsara, Osrita
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.v5i4.3269

This study evaluates and analyzes the impact of work facilities and internal communication on civil servant performance, with work motivation as a mediating variable, at the Education and Culture Office of Muaro Jambi Regency. Using both descriptive and verification methods, the research involved 62 employees from the office and employed the Partial Least Squares (PLS) method for analysis. The results from the questionnaire indicated that work facilities had a total score of 2859, classified as good, while internal communication scored 2836, also in the good range. Work motivation was rated at 3080, placing it in the high category, and employee performance scored 3099, which is similarly high. The findings show that work facilities have significant impact on motivation. Internal communication also positively and significantly influences motivation. Additionally, both work facilities and internal communication have significant effect on employee performance. Motivation is demonstrated to positively and significantly affect employee performance. Moreover, work facilities and internal communication both positively and significantly impact employee performance through the mediation of motivation at the Muaro Jambi Regency Education and Culture Office.

The Influence of Communication and Counseling Guidance By Teachers on Bullying In Smp Negeri 2 Gunungsitoli Barat Wansyah Putra Harefa, Ider; Harefa, Idarni; Halawa, Odaligoziduhu; Ndraha, Ayler Beniah
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.v5i4.3280

This study explores the influence of communication and counseling guidance on bullying behavior at SMP Negeri 2 Gunungsitoli Barat. Bullying cases in this school are still quite high, with around 60% of students reporting having experienced or witnessed bullying. This study used quantitative and qualitative approaches, with a purposively selected sample of 30 students. Data were collected through observation, questionnaires, and documentation. The results showed that good communication between teachers and students significantly reduced the incidence of bullying. Students with good communication only experienced 5 cases of bullying, while students with poor communication experienced 4 cases out of a total of 5 students. In addition, counseling guidance proved to be effective in dealing with students' emotional problems, although limited human resources were the main obstacle in its implementation. This study emphasizes the importance of effective communication and adequate counseling services as strategies to reduce bullying behavior in schools. The findings are expected to be the basis for better policy formulation in creating a safe and comfortable school environment for all students.

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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

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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