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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 Return on Asset (ROA) And Current Ratio (CR) on Stock Prices Through Green Accounting As an Intervening Variable In Syariah Stock Companies Listed in Jakarta Islamic Index Period 2019-2023 Ramadhan, Muhammad; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
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.v5i4.3379

The ability of Islamic stock companies to generate profits, pay obligations and have a high ranking in environmental financing does not necessarily have the highest stock price. Therefore, a study was conducted with the aim of determining the effect of ROA and CR and green accounting on stock prices, to determine the effect of ROA and CR on stock prices through green accounting as an intervening variable in Islamic stock companies listed on JII for the 2019-2023 period. The population was 30 JII constituent companies. The research sample was 65 observations from 13 companies according to the criteria for 5 years of observation. The data analysis technique used panel data regression assisted by Eviews software version 10. The results of the study (1) ROA has a positive and significant effect on Green Accounting (2) CR has a positive but not significant effect on Green Accounting; (3) ROA has a positive and significant effect on Stock Price; (4) CR has a positive and significant effect on Stock Price; (5) Green Accounting has a negative but not significant effect on Stock Price; (6) ROA has a negative but not significant effect on stock prices through green accounting as an intervening variable; (7) ROA has a negative but insignificant effect on stock prices through green accounting as an intervening variable.

Employee Performance: Workload, Compensation and Employee Placement with Motivation as an Intervening Variable at the Pengadilan Tinggi Padang Ayu Mardhiyah, Putri; Pawirosumarto, Suharno; Zefriyenni, Zefriyenni
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.v5i4.3380

This study aims to identify the impact of Workload, Compensation and Employee Placement on Employee Performance through Motivation as an intervening variable at the Pengadilan Tinggi Padang. The research method employed involves sampling from a population of 114 employees at the Pengadilan Tinggi Padang, consisting of 94 Civil Servants (PNS) and 20 Non-PNS employees. From this population, a sample of 94 Civil Servants was selected for the study. Primary data was collected through questionnaires distributed to the 94 respondents. Data analysis was performed using SmartPLS 4 with Partial Least Squares (PLS) based Structural Equation Modeling (SEM). The results of this study indicate that: (1) Workload has a positive and significant effect on Motivation. (2) Compensation has a positive and significant effect on Motivation. (3) Employee Placement has a positive but not significant effect on Motivation. (4) Workload has a negative and significant effect on Employee Performance. (5) Compensation has a positive but not significant effect on Employee Performance. (6) Employee Placement has a positive and significant effect on Employee Performance. (7) Motivation has a positive and significant effect on Employee Performance. (8) Workload has a positive but not significant effect on Employee Performance through Motivation as an intervening variable. (9) Compensation has a positive and significant effect on Employee Performance through Motivation as an intervening variable. (10) Employee Placement has a positive but not significant effect on Employee Performance through Motivation as an intervening variable. (11) The contribution of Workload, Compensation, and Employee Placement to Motivation is 0.454 or 45.4%, while the remaining is influenced by other variables not examined in this study. (12) The contribution of Workload, Compensation, Employee Placement, and Motivation to Employee Performance is 0.449 or 44.9%, while the remaining is influenced by other variables not examined in this study.

Implementation of Verified Containers Carried on Ships (Gross Mass and Container Verification) – VGM at Belawan Container Terminal Jumriani, Jumriani; Rachman, Subehana; Rahma, Annisa; Asnur, Asnur
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.v5i4.3388

Abstract: Implementation of Verified Containers Carried on Ships (Verified Gross Mass of Container) – VGM at Belawan Container Terminal (Research Team Supriadi and Christy Pongkessu). In an effort to improve shipping safety and minimize the risk of damage or accidents at sea due to load imbalance and overloading on ships, in May 2014 the International Maritime Organization - The Maritime Safety Committee (IMOMSC) has decided to approve changes to The International Convention for the Safety of Life at Sea (SOLAS) 1974 Chapter VI Article 2 concerning the requirements for verifying the gross weight of containers (Verified Gross Mass of Container/ VGM). Verified Gross Mass (VGM) is validated container weight information using scales that have been certified and accounted for by a verifier. This study aims to determine the implementation and impact of the implementation of Verified Gross Mass (VGM) at Belawan Port. This research was conducted at Belawan Port located in Medan City, North Sumatra, Indonesia for 6 (six) months, namely from May to October 2023. The type of research used is qualitative research. Qualitative research methods are research methods based on the philosophy of postpositivism, data collection techniques with triangulation (combined), inductive/qualitative data analysis. Based on the results of the study, it was concluded that Belawan Port has implemented the Verified Gross Mass (VGM) procedure in accordance with SOLAS (Safety of Life at Sea) regulations. This process involves verifying the gross weight of containers before loading onto ships using appropriate weighing equipment. The main impact of implementing Verified Gross Mass (VGM) is increasing the safety of container ship navigation. By ensuring the correct gross weight of containers, ports can prevent ship accidents caused by gross weight inaccuracies. Keywords: Shipping Safety, Containers, Verified Gross Mass

Examining the Role of Influencer Product and Consumer Congruence on Influencer Tasya Farasya Beggie, Eudoxia Hosiyana; Darma, Gede Sri
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.v5i4.3253

In the current digital era, there is a shift in marketing where everything is online, this requires business people to create marketing strategies in accordance with current trends such as marketing using influencers. This study aims to determine the effect of Influencer Product Congruence and Influencer Consumer Congruence on Intention to Purchase mediated through Attitude on Influencer Tasya Farasya. To determine the effect of Influencer Product Congruence and Influencer Consumer Congruence on Intention to Recommend mediated through Attitude on Influencer Tasya Farasya. This research is a type of quantitative research. The sample in this study was 260 respondents. The primary research data collection technique was carried out by distributing questionnaires using Google Form which were analyzed using the Structural Equation Model (SEM) approach. The results of the study indicate that there is a positive influence of Influencer Product Congruence and Influencer Consumer Congruence on Attitude, there is a positive influence of Attitude on Intention To Purchase and Intention To Recommend, there is a positive influence of Intention To Purchase on Purchase Decision and Repurchase Intention, there is an influence of Influencer Consumer Congruence and Influencer Consumer Congruence mediated by Attitude on Intention to Purchase, there is a positive influence of Influencer Product Congruence and Influencer Consumer Congruence mediated by Attitude on Intention To Recommend.

The Influence of Leadership Style and Work Environment on Motivation and Its Impact on Employee Performance Husaini, Ahmad; Zahari, M.; Akbar, Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3271

The goals to be attained in the research study are to: establish management design, workplace, staff member inspiration plus efficiency; examine the impact of management design plus office straight and also indirectly on staff member inspiration; assess the impact of management design as well as workplace straight along with indirectly on worker efficiency; assess the impact of inspiration on team member efficiency; as well as assessing the impact of management design along with office on staff member efficiency via inspiration. The research study technique made use of is detailed as well as confirmation techniques utilizing main coupled with additional information. The populace in this research study were staff members of the One Stop Integrated Services along with Investment Service (PMPTSP) West Tanjung Jabung Regency Jambi Province, completing 52 individuals. The tasting technique makes use of the demography technique or filled up sample. The evaluation approach utilizes the Path Analysis technique and also theory screening makes use of the F examination plus t examination. Information handling makes use of SPSS V. 22 software program. The research study outcomes program: Leadership design and also office remain in great problem, staff member inspiration as well as efficiency remain in really high problem. Management design and also office have a straight plus indirect result on inspiration. At the same time plus partly, management design and also work environment have a substantial impact on inspiration; Leadership design as well as office have a straight as well as indirect result on staff member efficiency. At the same time together with partly management design plus work environment, have a substantial impact on staff member efficiency; Motivation has a considerable impact on worker efficiency; Leadership style and work environment through motivation have a direct and indirect effect on employee performance.

The Effect of Compensation and Competence on Discipline and its Impact on Employee Performance in the Search and Relief Office Class B Jambi Kornelis, Kornelis; Zahari, M.; Rozi Yamali, Fakhrul
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3278

This study investigates the roles of compensation, work competence, and work discipline in influencing employee performance at the Jambi Class B Search and Rescue Office. It also examines how compensation and competence impact employee performance indirectly through work discipline. Utilizing descriptive verification research methods, the study focuses on the relationships between these variables. The research employs Partial Least Squares (PLS) analysis. Survey results reveal that the compensation score is 1384, indicating a satisfactory level. Work competence is rated highly, with a score of 2295. Work discipline also scores high at 1877, while employee performance is rated even higher at 3241. The findings indicate that both compensation and work competence positively and significantly impact work discipline. Additionally, compensation, competence, and discipline all have a positive and significant effect on employee performance. Notably, compensation and competence also positively influence employee performance through their effects on work discipline at the Jambi Class B Search and Rescue Office.

Beyond Green : Assesing Environmental Cost Determinants Hilery Br Ginting, Jesicha; Siagian, Valentine; Tagal Gallena Sinaga, Judith
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.v5i4.3391

This study aims to evaluate the fundamental factors that impact the environmental costs borne by firms included in the ESG (Environmental, Social, and Governance) index. The factors that were taken into account and analyzed include the reputation of the company, the quality of the audits, and the size of the organization in relation to environmental costs. The data collection is entailed the examination of financial records and sustainability reports. The study's population comprised companies that were indexed based on (ESG) criteria for the period of 2018–2022. The data gathering process in this study yielded a total of 285 data points for analysis, obtained from 57 different companies. The study employed a quantitative methodology using ordinary least squares and included control variables and a fixed effect. The findings of this study suggest that reputation and firm size exert a substantial impact on environmental costs, whereas the quality of audits does not have a significant effect on environmental costs. Empirically, this result shows that the better the company's reputation and the bigger the company, the higher the environmental cost spent by that company. Thus, whichever public accounting firm handles the company, will not affect the amount of environmental costs spent.

Impact of Days to Receivable on the Profitability of Exporting Coal Companies in Indonesia Ferranti, Putri Andari; Hindardjo, Anton
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.v5i4.3410

This study examines the effects of exchange rates, export intensity, and days to receivable on the profitability of Indonesian coal exporting companies, using panel data from 2015 to 2023. The objective is to find if export intensity and exchange rate impedes the effect of days to receivable on profitability. Interaction analyses reveal that the positive impact of receivables on profitability diminishes with increasing exchange rates. Conversely, the interaction between days to receivable and export intensity does not significantly affect profitability. Therefore, it might be beneficial for Indonesian coal companies should explore implementing more flexible trade credit policies to enhance customer relationships, particularly during periods of rupiah appreciation.

Determinants That Influence Financial Sustainability Through Profitability Adhim, Chairul; Mulyati, Mulyati
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.v5i4.3443

This research aims to determine whether LDR, NPL, BOPO, and CAR have a direct effect on FSR through ROA in banks listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling with a total sample of 40 banks. The research data was tested using path analysis. The results of the direct analysis show that LDR does not affect FSR, while NPL, BOPO, and CAR have a negative and significant effect on FSR. Additionally, ROA has a positive and significant effect on FSR. Furthermore, LDR and CAR do not affect ROA, whereas NPL has a positive and significant effect, and BOPO has a significant negative effect on ROA. The results of the indirect analysis show that LDR, NPL, and CAR do not affect FSR through ROA, whereas BOPO has a significant negative effect on FSR through ROA.

The Influence of Leadership Style and Placement on Motivation and Its Impact on the Performance of Civil Servants in the Regional Office of the National Land Agency of Jambi Province Marlina, Fina; Zahari, M.
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3298

Enhancing employee motivation and performance is crucial for effectively achieving organizational objectives. This study aims to examine the impact of leadership style and employee placement on motivation, as well as its subsequent effect on the performance of civil servants within this agency. The research employs a quantitative approach with an associative method, gathering data through questionnaires distributed to 71 employees. The data was analyzed using a structural model via the Partial Least Squares (PLS) technique. The findings indicate that both leadership style and employee placement positively and significantly influence motivation, with effects of 56.4% and 43.1%, respectively. Additionally, motivation has been shown to significantly influence employee performance by 30.8%. Leadership style and employee placement, both directly and through motivation, contribute positively to enhancing the performance of civil servants. Based on these outcomes, it is suggested that leaders at the Jambi Province Regional Office of the National Land Agency enhance collaboration with subordinates and recognize exemplary employees to further boost motivation and performance.

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Contact Name Ebit Bimas Saputra

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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