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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 Effect Of Per Capita Income, Bi Rates And Consumer Price Index On The Demand For Electronic Money In Indonesia 2009-2022 Akbar, Januaril; Syapsan, Syapsan; Endang Kurniasih, Cut
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.v5i4.3337

This study aims to analyze the effect of per capita income, Bank Indonesia (BI) interest rates, and the consumer price index on the demand for electronic money in Indonesia during the period 2009-2022. In an increasingly developing digital economy era, financial technology (FinTech) innovations play a crucial role in facilitating financial transactions and fostering a cashless society. This study highlights macroeconomic variables that are considered to have a significant impact on the adoption of electronic money in Indonesia.The data used in this study consists of annual data obtained from official sources such as Bank Indonesia and the Central Bureau of Statistics. The analysis method used is multiple linear regression to measure the effect of each independent variable on the dependent variable. Before performing the regression analysis, classical assumption tests were conducted to ensure that the data met the classical linear regression requirements, including tests for normality, multicollinearity, autocorrelation, and heteroscedasticity.The results of the study indicate that per capita income has a positive and significant effect on the demand for electronic money. This finding suggests that an increase in per capita income encourages greater use of electronic money as a means of payment. BI interest rates were also found to have a significant but negative effect on the demand for electronic money, indicating that higher interest rates tend to reduce the use of electronic money. Conversely, the consumer price index was found to have a positive but not significant effect on the demand for electronic money, meaning that fluctuations in consumer prices do not have a substantial impact on the use of electronic money.

Analysis Of Food Ordering Agreement Through Application Of Online Transportation System In Islamic Economic Overview Fajarillah Sitohang, Sahala; Marliyah, Marliyah; Batubara, Maryam
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.v5i4.3343

This research analyzes food ordering contracts via online transportation applications from an Islamic economic perspective. It was found that there are various electronic contracts that influence society, including the perception that booking contracts can be considered haram or contain gharar, affecting beliefs and the online transportation ecosystem. This research methodology is descriptive qualitative with primary data sources from interviews and secondary sources from books and papers. Data collection techniques include observation, interviews and documentation. The research results show that in Go-Food services by PT Go-Jek there are ijarah, wakalah, sale and purchase and musyarakah contracts. Ijarah contracts occur in service transactions, wakalah contracts when consumers represent purchases, sale and purchase contracts when drivers buy food, and musyarakah contracts in collaboration between PT Go-Jek and drivers. In addition, analysis of OVO top-up transactions shows that it is compatible with the Sarf contract, although a small number of users still consider it a Qardh contract due to the lack of socialization regarding the type of contract in OVO transactions

Partial Least Squares Analysis: E-Marketing Orientation Model To Support Strategic Business Performance In The Weaving Industry In The District And City Of Payakumbuh Ali Ahmad, Faisal; Iryani, Nelvia; Marafikha Afwa, Hutrisia
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.v5i4.3348

Weaving is a fabric-making technique whose raw material is fiber or yarn. Weaving is one of the forms of art that not only has aesthetic, but also has functional value in fulfilling daily needs. This study aims to see the effect of e-marketing orientation on strategic business performance mediated by e-trust in the weaving industry in Lima Puluh Kota Regency and Payakumbuh City. This study uses a quantitative approach, analyzed using the SEM-PLS method with a sample size of 36 people. The results showed that e-marketing orientation has a negative and insignificant influence on strategic business performance. E-marketing orientation has a positive and significant influence on e-trust. E-trust has a positive and significant influence on strategic business performance. E- marketing has a positive and significant influence on strategic business performance through the mediating role of e-trust. The implication of this research is that the potential of e-trust with e- marketing is an effective strategy in improving strategic business performance and achieving success in an increasingly competitive digital environment. So it is necessary to have a good understanding of e-marketing technology by paying attention to e-trust aspects and integrating it into marketing and operational strategies to achieve strategic goals.

The Influence of Rice Production, Rice Prices, Exchange Value on Rice Imports Islamic Perspective Review Natari Manik Manik, Febriyani; Harahap, Isnaini; Ahmadi Bi Rahmani, Noor
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.v5i4.3352

Indonesia is an agricultural country where the source of livelihood for most of its population is in the agricultural sector. Indonesia is called an agricultural country because it has abundant natural resources and extensive agricultural land. However, just having a large area of ??land and getting the title of an agricultural country does not mean that you can produce your own food. The large population is one of the factors that influences Indonesia to import food commodities to meet basic domestic needs. This research aims to determine the influence of rice production, rice prices, exchange rates on rice imports from an Islamic perspective. The research method uses a quantitative approach with the VAR/VECM method. The data collected is secondary data and analyzed using software Eviews 13. The sample for this research is monthly and annual data on rice production, rice prices, exchange rates and rice imports from 2000-2023. The research results show that rice production partially influences rice imports. Rice prices influence rice imports. The exchange rate partially has a significant negative effect on rice imports and rice production, rice prices, the exchange rate partially has a significant negative effect on rice imports.

Effectiveness of The Board of Commissioners As A Moderator Between Green Intellectual Capital And Firm Value Satria, Adam Muhamad; Hernawati, Erna
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.v5i4.3354

The amount that investors are willing to pay in monetary terms is known as the firm value. A corporation's environment-based approach can increasingly firm value. This article's goal to ascertain how green intellectual capital affects firm value with supervisory efficiency by the board of commissioners. This reasearch using quantitative approach with secondary. utilizing moderated regression analysis. Purposive sampling was used to sample 104 companies in the consuming sector's manufacturing companies. The study's conclusions show that green human capital significantly increases firm value. There is no discernible impact of green relational capital or green structural capital on firm value. The effectiveness of the board of commissioners strengthens the relationship between green human capital and relational capital on firm value. Supervision from the board of commissioners can increase the trust of many parties related to environmentally based investments. The effectiveness of the board of commissioners does not moderate the relationship between green structural capital and firm value.

The Influence of Independent Board of Commissioners, Audit Committee and Leverage on Tax Avoidance in Health Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period Kawengian, Klarisa; J. Sondakh, Jullie; R. N. Wokas, Heince
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.v5i4.3361

Tax is one of the main sources of national income in Indonesia, playing a crucial role in supporting the country's finances and development. For companies, tax is considered a financial burden that can reduce profits. Therefore, companies tend to engage in legal tax planning, known as tax avoidance, to reduce the tax burden. This study aims to examine the influence of independent board of directors, audit committee, and leverage on tax avoidance in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 12 companies out of a total of 33 companies in the population. The analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 29. The results show that leverage has an effect on tax avoidance, while independent board of directors and audit committee do not affect tax avoidance.

The Position of the Murabahah Contract in BSI Griya Hasanah Financing at BSI KC Palangkaraya Diponegoro Syawaliah, Syawaliah; Muzalifah, Muzalifah; Adlina, Fadiah
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.v5i4.3366

This study aims to determine the position of the murabahah contract in BSI Griya Hasanah Financing at Bank Syariah Indonesia Palangkaraya Diponegoro Branch Office. In addition, to find out how the implementation of BSI Griya Hasanah financing products with murabahah contracts. The method used is qualitative with a descriptive analytical method. Data collection techniques through interviews with Bank Syariah Indonesia KC Palangkaraya Diponegoro, as well as a documentation approach and also literature studies related to this study. The results of the study found that the BSI Griya Hasanah financing product is appropriate if paired with a murabahah contract because in principle the transaction, the Islamic bank will purchase the house or apartment desired by the customer (the bank acts as the homeowner) and then sell the house or apartment to the customer in installments. This murabahah contract also has a strong foundation from the three basic laws of Islam, the Qur'an, Hadith and Ijma. Based on Q.S Al-Baqarah:275, hadith from Suhaib Ar-Rumi r.a and Fatwa of the National Sharia Council No. 04/DSN-MUI/2000 concerning murabahah financing and multi-service financing No. 44/DSN-MUI/VIII/2004.

Earnings Management As A Moderator On The Effect Of Information Asymmetry On The Cost Of Equity Capital Fasihat, Dian Urna Fasihat; Iskandar, Rizkiana Iskandar
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.v5i4.3367

To maximize the company's value, management must aim to reduce the Cost of Equity Capital (CEC) as much as possible. Investors will assume that the company's risk is low when the CEC is low, which in turn will enhance the company's value. However, the reality in Indonesia shows the opposite; the CEC of companies has been increasing year after year. Based on this phenomenon, it is necessary to examine the factors influencing CEC. Agency theory suggests that information asymmetry and earnings management can affect CEC. This study aims to test the direct effects of information asymmetry on CEC and earnings management on CEC, as well as the indirect effect of information asymmetry on CEC using earnings management as a moderating variable. The results of the data analysis show that information asymmetry affects earnings management and CEC. Furthermore, it was found that earnings management does not affect CEC. However, earnings management can moderate the relationship between information asymmetry and CEC

Workplace Diversity and Inclusion: Strategies for Effective Implementation and Benefits to Organizational Culture Leuhery, Ferdy; Salu Padang, Nely; Karyono, Karyono; Puspitasari, Dewi; Judijanto, Loso
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.v5i4.3373

This article reviews literature on workplace diversity and inclusion, emphasizing strategies for effective implementation and the resulting benefits to organizational culture. The importance of diversity and inclusion in fostering innovation, enhancing employee engagement, and improving organizational performance has been widely recognized. This review synthesizes findings from various studies to identify best practices and strategies for promoting diversity and inclusion, including leadership commitment, inclusive policies, diversity training, and employee resource groups. Additionally, the article explores the positive impacts of diversity and inclusion on organizational culture, such as increased creativity, better decision-making, and a more supportive work environment. The findings suggest that organizations that effectively implement diversity and inclusion strategies not only benefit from a more dynamic and innovative workforce but also create a culture of belonging and respect that can drive long-term success. This article aims to provide a comprehensive overview for practitioners and scholars interested in enhancing workplace diversity and inclusion.

Navigating Compliance: Regulatory Technology's Role in Anti-Money Laundering in Indonesia Banking Wibowo, Ilham Gema; Setijaningsih, Herlin Tundjung
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.v5i4.3376

The financial sector system is unlawfully used for money laundering, which causes massive losses for the state and country. An essential component of successfully combating money laundering is regulatory technology (RegTech). This study aims to investigate the impact of implementing Electronic Know Your Customer (e-KYC), transaction monitoring (TM), cost and time efficiencies (CTE), regulatory compliance (RC), and technology information infrastructure (ITI), in money laundering preventing (MLP) in the banking sector in Indonesia. A quantitative method is used to explore the interplay of variables. The research sample consists of 50 owners of BRI Link agents. Data analysis is conducted using a linear regression model. The study's findings underscore the significant influence of TM, CTE, RC, and ITI on the effectiveness of PML, with CTE emerging as the most influential driver. Despite a moderately positive correlation among these factors, the e-KYC provided by regulatory technology (RegTech) does not exert a substantial impact on MLP. The implications of this research suggest that the adoption of RegTech, positively contributes to MLP efforts in banking institutions, highlighting the importance of utilizing technology and regulations to enhance Anti Money Laundry (AML) measures.

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Home Page

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Editorial Team

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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

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