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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

57 58 59 60 61

The Government's Role in Improving MSME Business Performance in Denpasar City Arjawa, I Gde Wedana; Made Pulawan, I; Ayu Sita Laksmi, Putu
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3534

This study aims to analyze the role of the government in improving the business performance of MSMEs in Denpasar City. Using a quantitative approach and data collection method through questionnaires, this study involved 100 MSME respondents from a population of 32,626. The results of data analysis using Structural Equation Modeling (SEM) show that the role of the government, measured through regulations, access to financing, and training programs, has a positive and significant influence on the business performance of MSMEs. These findings emphasize the importance of government intervention in creating an environment conducive to the growth of MSMEs. In addition, this study identifies the challenges faced by MSMEs in accessing government support, as well as providing recommendations for policymakers to improve the effectiveness of existing programs. Thus, this research contributes to the development of public policies that are more responsive to the needs of MSME actors in Denpasar City.

Marketing Strategy of the Samosir Lake Toba Regency Culture and Tourism Office in Increasing the Number of Tourists Marpaung, Durahman; Tamba, Dang Panagaman
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.v5i5.3537

The urgency of this research is that this research is important because it can provide an in-depth look at the strategies implemented by the Samosir Regency Culture and Tourism Office, so that concrete recommendations can be made to increase the attractiveness and popularity of these tourist destinations. This research aims to provide a deeper understanding of the challenges and opportunities faced by the Samosir Regency Culture and Tourism Office in expanding the number of tourists. The research methods used in this research are data collection obtained from observations, interviews with research subjects, and documentation studies, literature studies, identifying problems, preprocessing, analyzing data using SWOT analysis, BCG analysis, SPACE analysis, and QSPM analysis, data analysis results, final evaluation, research approach with mix method. The results of SWOT analysis on the evaluation of internal factors IFE and evaluation of external factors EFE show that the internal and external positions are in quadrant I, in a growing position and must continue to be improved. The results of the BCG matrix evaluation, Samosir Lake Toba Regency tourist destinations are classified in the Stars position. The results of the SPACE matrix calculation, the tourist position of Samosir Lake Toba Regency is in an aggressive position that occurs when all dimensions are positive. Based on the results of QSPM, 3 prioritized strategies can be taken and implemented as the main steps in developing tourist destinations.

The Impact of Service Quality, Facilities, and Pricing on Customer Satisfaction: A Study of Barbershop Swales in Pontianak Herawaty, Rhesa; Fachri, Helman
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.v5i5.3539

This study examines the influence of service quality, facilities, and pricing on customer satisfaction in Barbershop Swales, Pontianak. This research addresses the growing demands of the barbershop industry, focusing on how these three factors shape customer perceptions. A quantitative approach was used, employing a structured questionnaire distributed to 100 customers. The data were analyzed using multiple linear regression to identify both individual and collective effects of the variables on customer satisfaction. The findings reveal that while service quality positively influences satisfaction, its impact is not statistically significant. In contrast, facilities and pricing play significant roles, with pricing emerging as the most dominant factor. This suggests that customers prioritize competitive pricing and high-quality facilities over service standards when choosing barbershops. The study highlights the importance of adjusting pricing strategies and improving facilities to enhance customer satisfaction in the barbershop industry in mid-sized urban areas

The Effect of Profitability and Deviden Policy on Company Value (Case Study in the Healthcare Sector Listed on the Indonesia Stock Exchange 2019-2023) Lestari, Firda Maulani; Supriyatna, Yayat; Sari, Maya
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.v5i5.3540

This study examined the impact of sustainability and dividend policy on the value of healthcare companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. The dependent variable in this analysis was company value, represented by the Price to Earnings Ratio (PER), while the independent variables included sustainability, measured by Return on Assets (ROA), and dividend policy, expressed through the Dividend Payout Ratio (DPR). A linear regression analysis was employed using data derived from the companies' financial statements. The results revealed that sustainability had a significant positive effect on company value, and dividend policy also had a positive contribution. These findings offer valuable insights for both investors and management in formulating financial strategies to enhance the value of healthcare companies. This research is expected to contribute to the growth of financial literature and managerial practices in Indonesia

Accountability And Transparency Impact on Muzzaki’s Willingness To Pay Zakat Through Zakat Institutions Fitriningrum, Andriati; Deitiana, Tita; Rachbini, Widarto; Wijayaningrat, Mustikaratu
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.v5i5.3545

This paper examines how zakat management’s accountability and transparency affect the muzzaki’s willingness to pay their zakat to a zakat management institution. The study was motivated by the crucial role of zakat in Muslim countries as a potential resource for improving their socio-economy. However, accountability and transparency of zakat institutions have failed of expectations. Muzzaki tend to give their zakat through mosques or non-profit organisations where less accountability and transparency. Prosocial behaviour theory which emphasises voluntary action to help others is selected. Meanwhile, mixed methods focusing on qualitative to facilitate quantitative methods are selected through Interview and distributing questionnaires to Muslims in the Bandung-Indonesia. 300 questionnaires were analysed using the PLS-SEM tools. This study reveals being transparent from the zakat management institution is control but when it comes to muzzaki behaviour, intention and choice to pay zakat as a voluntary expression of solidarity, it is made through official channels.

The Value of Firm: The Influence of Capital Structure and Profitability in Supermarket Sub-industry Companies Listed on the Indonesia Stock Exchange for the 2018-2023 Period Setiawan, Rudi; Hertina, Dede
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.v5i5.3550

One of important role for the company is the perception of the community, especially investors in shaping the company's image through the value of firm. Companies that are able to manage resources efficiently will be more successful in increasing their value of firm. Therefore, the purpose of this study is to analyze the effect of Debt to Equity Ratio, Return on Assets, Return on Equity, and Net Profit Margin partially on Price to Book Value in supermarket sub-industry companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The method used is quantitative descriptive method with the data used is secondary data which is annual financial reports. The data analysis technique uses panel data regression techniques through Eviews 12. The results of this study indicate that Debt to Equity Ratio and Return on Equity have no effect on Price to Book Value, Return on Assets has a positive and significant effect on Price to Book Value, and Net Profit Margin has a negative and significant effect towards Price to Book Value.

Share Price Performance of Banking Issuers After Dividend Cum-Date Rahman, Failur; Yunus, Santi; Paskual, Meity F; Achmad, Nuryana Hapirin Dj; Cicilia, Vera Sri Endah
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.v5i5.3563

The primary objective of this analysis is to examine the fluctuations in stock prices post dividend distribution, and to evaluate how dividends affect stock performance over a one-year period following their allocation. Statistical analysis using the Paired Sample T-Test is employed to assess time series data in this study. The sample used consists of seven banking issuers, namely BBCA, BBNI, BBRI, BMRI, BTPN, MEGA, and BNGA. The study findings suggest that there is a slight decrease in the performance of banking stock prices the day following the dividend cumdate, though not enough to be considered significant. However, a noticeable difference in share price performance among banking issuers is evident between three months and a year. This was obtained after conducting a paired sample t-test with a result of 0.032. The contraction of stock price performance at cum date in some companies at a certain time, resulting in stock prices falling within a few days. Some of the decline in stock prices after the cum date occurred only a few days or even less than one month, but there were several companies that experienced a longer decline or tended to experience a negative trend for a long time.

Bank Risk Taking Behaviour and Performance: Evidence from Indonesian Bank Anita, Vera; Hanggraeni, Dewi
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.v5i5.3571

This study aim to assess the impact of risk management and internal control on Indonesian Banks' risk-taking behaviour and performance. By assessing sample of 60 Banks spanning from 2013 and 2022 using the Generalized Least Square random effect estimator model, results show that while risk management and internal control lower credit risk and operational risk, they have no significant impact on liquidity risk. This impact is more pronounced for Government owned Banks than for privately owned Banks. Furthermore, the research demonstrates that risk management and internal control improve Banks' performance particularly in ROA and ROE parameters.

Analysis of Financial Statement Fraud Using the Fraud Triangle Approach (Study on Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2017-2023) Kurnia, Pedi; Yuniarti, Rita
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.v5i5.3572

This study aims to analyze the application of the Fraud Diamond Theory in detecting fraudulent financial statements in manufacturing companies in Indonesia. The Fraud Diamond Theory, which consists of four key elements—pressure, opportunity, rationalization, and capability—provides a comprehensive framework for understanding the factors that drive individuals to commit financial fraud. Using a sample of financial data from selected manufacturing firms, this research examines how these four elements contribute to fraudulent behavior and evaluates their effectiveness in identifying financial statement irregularities. The study utilizes quantitative methods, employing financial ratio analysis, statistical tests, and data on corporate governance to assess the likelihood of fraud within these companies. The results indicate that the elements of pressure and opportunity play a significant role in facilitating fraudulent activities, while rationalization and capability also contribute but are more difficult to quantify. The findings suggest that incorporating Fraud Diamond indicators into corporate governance and internal audit systems can enhance the early detection of financial fraud in manufacturing firms in Indonesia. This research contributes to the growing body of literature on fraud detection, offering insights for regulators, auditors, and corporate stakeholders to strengthen financial oversight and prevent financial misstatements.

Risk Management of Goods and Services Procurement at PT XYZ Andika, Ridho Erfan; Priyarsono, D. S; Jahroh, Siti
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.v5i5.3573

PT. XYZ is a foreign investment company engaged in the manufacturing industry of building materials. The products produced by PT. XYZ are concrete wall bricks that adhere to Japanese Industrial Standards (JIS), and have also received SNI product testing certification. In its business processes, PT. XYZ requires supplies of goods and services. The procurement implementation at PT. XYZ applies a “procurement by user” model. Risks may occur in this process, such as a lack of transparency in the supplier selection process, procurement cost constraints, and insufficient professionalism in the receipt of goods or services. ISO 31000 can serve as a guideline for implementing risk management, and the method used in this research is the House of Risk (HOR). HOR Phase 1 will produce an output in the form of Aggregate Risk Potential (ARP), which determines the priority of risk agents that will undergo further action, along with an analysis using a Pareto diagram. Followed by HOR Phase 2, which will produce outputs in the form of the difficulty level of mitigation processes (Dk) and Total Effectiveness of Difficulty Level (ETDk), determining the effectiveness ratio of each mitigation action. In this research, 18 risk events and 17 risk agents were identified, with 2 priority risk agents that will receive mitigation actions. Through HOR Phase 2, five recommendations for mitigation actions were obtained, with the top-ranking recommendation being the establishment of Standard Operating Procedures (SOP) for the procurement process

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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

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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