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

53 54 55 56 57

Analysis Of Operational Risk Using Loss Distribution Approach : A Study Of Epc Business Tiara, Lydia; Prijadi, Ruslan
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.v5i5.3110

This abstract describes a comprehensive analysis of operational risks in engineering, procurement, and construction (EPC) business by using calculation of loss distribution approach methods. This research involves an examination of historical operational losses data spanning from January 2019 to December 2022 to calculate the Operational Value at Risk at different percentiles. The OpVar, a key metric in this study, is determined to be Rp17,68Billion at a 95% percentile and Rp41,4Billion at a 99% percentile. These figures represent the estimated financial loss that EPC company may face due to operational risk with a higher percentile may indicate more precise. These results were declared valid through backtesting. From these points, the research emphasizes that the signifance of understanding and learning from historical data, will enable EPC companies to understand potential risks and manage risks through risk mitigation strategies in the complexity of EPC business environment.

The Antecedents Of Organizational Performance With Corporate Carbon Management Strategy As Moderation Whittleliang Hakki , Tandry; Akwila, Karvicha; Jurjanta, Priccilya
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.v5i5.3216

In recent years, the rapid growth of civilization and industrialization has had a significant impact on environmental sustainability. The rise of human revolution and technological developments aimed at making people's lives more comfortable have indirectly contributed to environmental degradation, thus causing adverse effects on human health. Excessive exploitation of natural resources has drawn public attention to environmental issues both at national and international levels. This study aims to examine the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance, and to examine whether Corporate Carbon Management Strategy can strengthen the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance. The type of data used in this study is primary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Supply Chain Management and Competitive Business Strategy have an effect on Organizational Performance, but Green Intellectual Capital, have not effect on Organizational Performance. Carbon Management Strategy strengthens the influence of Green Supply Chain Management and Competitive Business Strategy on Organizational Performance and Carbon Management Strategy does not strengthen the influence of Green Intellectual Capital Strategy on Organizational Performance

Tourist Attractions, Perceived Value, Destination Image, and Loyalty Motivation: A Mediating Variable Analysis Desy Surya, Elfitra; Afrina Siregar, Nur; Suranta Sinukaban, Dedy
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.v5i5.3277

This study examines and analyzes various factors affecting tourist satisfaction and loyalty towards the agro-tourism destination in Tanah Karo. This study utilizes a quantitative research approach with a descriptive methodology to analyze the impact of various factors on tourist loyalty to the agro-tourism destination in Tanah Karo. The research aims to evaluate the effects of tourist attractions, perceived value, destination image, and motivation on tourist loyalty, with satisfaction as a mediating variable. Descriptive analysis will interpret the data, while quantitative analysis will employ statistical tools for hypothesis testing. The study, conducted in Berastagi, Tanah Karo, will use interviews and surveys to collect data from tourists aged 18 to 55 who have visited the destination more than twice. Data will be gathered through questionnaires and secondary sources and analyzed using Structural Equation Modeling with Partial Least Squares. This analysis will include assessing model validity, reliability, and hypothesis testing to understand the direct and indirect effects of the studied variables on tourist loyalty. Based on the research conducted at Agrowisata Tanah Karo, it can be concluded that tourist attractions, perceived value, destination image, and motivation significantly influence tourist satisfaction. Higher satisfaction, in turn, positively impacts tourist loyalty. Specifically, the appeal of tourist attractions and the perceived value contribute to greater satisfaction, which fosters loyalty. Additionally, the destination image and the motivation behind tourists' visits enhance satisfaction and loyalty. Tourist satisfaction mediates the relationship between attractions and loyalty and between perceived value, destination image, and loyalty. Thus, improving these factors can increase tourists' satisfaction and loyalty.

Factors Influencing Industrial Agglomeration in Indonesia Az Zaakiyyah, Hizbul Khootimah
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.v5i5.3394

This study analyzes the factors affecting industrial agglomeration in Indonesia using panel data from 34 provinces during the 2012-2023 period. The analytical methods employed include Location Quotient (LQ) and panel data regression, with testing results indicating that the Fixed Effect model is the most appropriate. The findings reveal that economic growth and investment have a negative and significant impact on industrial agglomeration, while the Human Development Index (HDI) shows a negative but insignificant effect. On the other hand, population size has a positive and significant influence on agglomeration.

Analysis of Factors Affecting Profitability (Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2018 - 2022) Nur Fadhilah, Hilya Nisa; Nuryaman, Nuryaman
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.v5i5.3399

This study aims to examine the effect of NPF, FDR, and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 17 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2018-2022 so 69 observation data were obtained. The independent variables used are NPF, FDR, and GCG which are proxied by the number of boards of directors and the frequency of board meetings. At the same time, the dependent variable used is return on assets (ROA). The results of this study indicate that FDR has an effect on the profitability of Islamic commercial banks, while NPF, the board of directors, and the board of commissioners have no significant effect on the profitability of Islamic commercial banks.

Analysis of The Effect of Asset Quality, Liquidity, Independent Board of Commissioners, Sharia Supervisory Board on Profitability (Study on Islamic Commercial Banks Registered With OJK In 2017-2023) Fajar, Muhammad; Nuryaman, Nuryaman
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.v5i5.3400

This study examines the effect of Financing To Deposit Ratio (FDR), Non-Performing Financing (NPF), and Good Corporate Governance (GCG) on the Profitability (ROA) of Islamic commercial banks listed on the Financial Services Authority for the period 2017-2023. The independent variables used are NPF, FDR, and GCG which are proxied by the ratio of the number of independent commissioners and the number of commissioners and the frequency of Sharia Supervisory Board meetings. The dependent variable used is the return on assets (ROA). The results of this study indicate that Non-Performing Financing (NPF) has an effect on profitability (ROA), while Financing To Deposit Ratio (FDR), Independent Board of Commissioners (DKI), and Sharia Supervisory Board (DPS) have no significant effect on the profitability of Islamic commercial banks.

The Role of Green HRM in Optimizing Management Performance in Umrah Travel Companies : Literature Review in Umrah Travel Destry Febrian, Wenny; Hamidah Sari, Ovi
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.v5i5.3401

This article is expected to provide valuable insights for industry practitioners, policymakers, and academics in understanding the dynamics of implementing sustainable practices in this unique service sector. This article uses a qualitative method by using a literature review as the basis in this scientific article or as a data source. This method allows researchers to gain an in-depth understanding of how Green HRM is applied in the specific context of Umrah travel companies in Jakarta and its impact on management performance. This qualitative approach is suitable for exploring complex and contextual phenomena such as the implementation of Green HRM in specific industries. With a combination of the implementation of Green HRM and improved management performance, Umrah tour and travel companies in Jakarta can achieve sustainability and sustainable growth in the long term.

Effect of Enterprise Risk Management, Leverage, and Company Size on Firm Value Indra Patanduk, Batara; Ayu Damayanti, Ratna; Juwita Purisamya, Asharin
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.v5i5.3403

The purpose of this study was to test and analyze the effect of corporate risk management, leverage, and company size on firm value, both partially and simultaneously with the research subject of textile and garment subsector companies listed on the Indonesia Stock Exchange. This research uses quantitative methods with secondary data sources. The data analysis technique used is multiple linear regression using the SPSS Version 26 application. The total population that became the subject was 17 companies and a sample of 6 companies. The results of this study indicate that partially corporate risk management has a positive and significant effect on firm value. Leverage has a negative and significant effect on firm value. Company size has a positive and significant effect on firm value. While simultaneously, corporate risk management, leverage, and company size have a significant effect on firm value.

Financial Crisis as a Trigger or Amplifier? The Role of Financial Distress in Moderating Hexagon Fraud Factors on Financial Statement Fraud Ananda Rinaldy, Reza; Saputra, Dian
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.v5i5.3407

This study uses financial strain as a moderating variable to examine the relationship between Hexagon Fraud and Financial Statement Fraud. The sample comprises 32 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2020–2022 period. SEM-PLS was utilized for data analysis. The findings indicate that the danger of financial statement fraud is increased by financial pressure, ineffective monitoring, changes in the director or auditor, ego, and collusion. Financial distress strengthens the effect of auditor and director changes but does not moderate the effect of Ego and Collusion. These findings emphasize the importance of internal control and financial risk management to prevent fraud.

Environmental Awareness, Knowledge, Product Quality and Green Product Purchase Decisions Tarmizi, Achmad; Al Faruq Abdullah, Muhamad; Desty Febrian, Wenny; Hikmah Perkasa, Didin
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.v5i5.3417

This research aims to determine the positive influence of environmental awareness, knowledge and product quality on decisions to purchase green products: Case Study of Consumers in the West Jakarta Region. Data collection in this research was carried out using a survey method by distributing 150 questionnaires using the sampling technique used. In this research, accidental sampling technique was used. The accidental sampling technique is the withdrawal of a sample size if the exact population size is not known. This research uses multiple regression analysis with the SPSS version 26 program as a tool for processing and analyzing research results. The results of the hypothesis test show that the Environmental Awareness variable has a significant effect on Green Product Purchasing Decisions. The knowledge variable has a significant effect on Green Product Purchasing Decisions. The product quality variable has a significant effect on green product purchasing decisions. And the variables environmental awareness, knowledge and product quality together (simultaneously) have a significant effect on green product purchasing decisions.

Page 55 of 125 | Total Record : 1249

53 54 55 56 57

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