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INDONESIA
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Published by Dinasti Publisher
ISSN : 27213021     EISSN : 2721303X     DOI : 10.31933
Core Subject : Economy,
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
Articles 1,249 Documents
THE MODEL OF ORGANIZATIONAL COMMITMENT AND ITS IMPLICATIONS ON THE LECTURER PERFORMANCE Hasanah, Hasanah; Madiistriyatno, Harries
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.578

Abstract

The aim of this research was to find out and to analyze both partially and simultaneously the influence of leadership style, competency, work discipline and organizational commitment toward the performance of lecturer. The research methods were descriptive and verificative used to test the hypothesis. The populations in this research were 410 lecturers, and samples were taken by proportionate random sampling on 260 lecturers, data collection was through questionnaires. The hypothesis test was using Structural Equation Modelling or SEM) with application program of LISREL 8.70. The result of this research was processed by 2nd CFA (Second Order Confirmatory Factor Analysis). The result of the research explained that the organizational commitment variable mediated three variables of leadership style, competency and work discipline of the lecturer performance. Thus organizational commitment variable was as full mediating, the most dominant variable which influenced the lecturer performance was the organizational commitment especially affective commitment dimension.
ORGANIZATIONAL COMMUNICATION STRATEGY IN SHAPING THE LEADERSHIP CHARACTERS OF THE LEADERS IN OIL AND GAS ACADEMY (AKAMIGAS), INDRAMAYU Zaelani Adnan, Ahmad; Ahman, Eeng; Fattah, Nanang; Yuniarsih, Tjutju; Disman, Disman; Hadi Senen, Syamsul; Suwatno, Suwatno
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.581

Abstract

Communication acts as an instrument for everyone to interact both in formal and informal matters in daily life. The purpose of this study was to analyse organizational communication strategies in shaping the leadership character of the leaders of the Indramayu Oil and Gas Academy (AKAMIGAS). This study uses a qualitative approach, by determining the informants using purposive sampling and snowball sampling. Data collection techniques are using observation and interviews. Based on the results of research and discussion that structured information dissemination using the institution's primary online media as a communication strategy, team work, and leadership competency training are strategies used to form leadership characters that must be nurtured by the organization. Based on the results that the author has carefully examined, by conducting observations and interviews in the organization of communication strategies conducted using downward communication and upward communication. With these two ways communication strategies can be carried out with leaders and subordinates as the creation of communication that influences the organization's progress
COST RECOVERY ANALYSIS IN PRODUCTION SHARING CONTRACT IN UPSTREAM OIL AND GAS INDUSTRY (STUDY ON GAS UPSTREAM INDUSTRIES INDONESIA) Arifin, Kasman; Hidayat, Dina
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): 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.v1i6.356

Abstract

This study aims to: 1) analyze empirically and test the effect of cost recovery in the Production Sharing Contract (Oil and Gas Production Sharing). 2) empirically analyze and test the effect of cost recovery in the upstream Oil and Gas Industry on State Revenues. The unit of analysis of this research is the upstream oil and gas industry managed by the Indonesian government with a Production Sharing Contract system with 44 companies or contract operator cooperatives. The population includes those who work as operators of cooperation contract contractors and SKK MIGAS with 62 manager levels, 51 professionals and 18 university researchers. And the researchers also used secondary data in SKK MIGAS in the 1984-20019 period. This research uses a qualitative approach, and the analysis of the data used is descriptive analysis, because the data analysis is done not to accept or reject hypotheses, but in the form of descriptions of observed symptoms, which are not always in the form of numbers or coefficients between variables . However, the emphasis is not on hypothesis testing, but on efforts to answer research questions through formal and argumentative ways. The results of the study indicate that there is a relation between the Cost Recovery component and the terminology in the Production Sharing Contract in the Upstream Oil and Gas Industry in Indonesia . By placing the right cost post on cost recovery will be able to reduce production costs from the Cooperation Contract Contractor (KKKS).
DETERMINANTS OF LIQUIDITY AND THEIR EFFECT ON FINANCIAL PERFORMANCE OF CONSTRUCTION SERVICES SOE COMPANIES Salim, M. Noor; Maududy Ary , Muhammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.498

Abstract

This study aims to analyze the effect of working capital turnover, cash turnover and account receivable turnover on financial performance through mediation of company liquidity. This study takes the subject of four construction service companies in Indonesia in the period before and after the restructuring and revitalization (2011-2018). Determination of the sample is done by saturation sampling technique. Data analysis with panel data regression test through Eviews program. The results of partial data analysis show that: (1) working capital turnover has a significant effect on company liquidity, however cash turnover and account receivable turnover do not have a significant effect on company liquidity; (2) working capital turnover has a significant effect on the company’s financial performance, but cash turnover and account receivable turnover do not have a significant effect on the company’s financial performance; and (3) liquidity has no significant effect on the company’s financial performance.
INVESTMENT BEHAVIOR IN GENERATION Z AND MILLENNIAL GENERATION Rosdiana, Riska
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.595

Abstract

The purpose of this study was to determine the effect of the level of financial literacy, herding behavior, risk-averse, risk perception on investment decisions in the Z generation, and the Millennial generation. Respondents are academicians in the Faculty of Economics and Business, Mercu Buana University who already have income, which includes: Lecturers, Staff, and Students aged 15 - 39 years. Determination of the sample using non-probability sampling with an accidental sampling approach. Data were analyzed using Multiple Linear Regression Analysis. The results showed that financial literacy, herding behavior, risk-averse, risk perception have a positive effect on investment decisions.
LITERATURE REVIEW FACTORS AFFECTING SERVICE PERFORMANCE: TRANSFORMATIONAL LEADERSHIP, TRUST ORGANIZATION AND ORGANIZATIONAL COMMITMENT Munawar, N. Ahmad; Wulandari, Arviana; Djalaludin, Asep
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.607

Abstract

The development of information technology has an impact on the paradigm of global economic, organizational and geopolitical development. The speed in making the right decisions in an organization will determine the direction of business and business development of a company in response to intense competition, both nationally and globally. Effectiveness and efficiency in determining human resources are the main strategic factors in winning future business competition. Good human resource management is an absolute requirement in managing an organization that will affect the company's service performance. This paper is a review of the strategic relationship between Transformational Leadership, Trust Organization and Organizational Commitment on the performance of company services. This research was conducted by looking at the three factors that are considered to have an effect on service performance, namely the Transformational Leadership, Trust Organization and Organizational Commitment factors through various relevant research methods and can explain in detail the relationship between service performance factors and Transformational Leadership, Trust Organization and Organizational Commitment.
BANKRUPTCY PREDICTION ANALYSIS USING THE ZMIJEWSKI MODEL (X-SCORE) AND THE ALTMAN MODEL (Z-SCORE) Viciwati, Viciwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.608

Abstract

This study aims to identify and analyze the accurate models of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2014-2018 using the Zmijewski (X-Score) and Altman (Z-Score) Model. The sample used is 70. This study uses secondary data from the 2014-2018 annual financial reports. This study tested the hypothesis using the normality test and the Kruskal Wallis test or the difference test using SPSS version 26. The results of this study indicate that the Zmijewski (X-Score) model is the model that has the highest accuracy rate in predicting bankruptcy with an accuracy rate of 90%.
ANALYSIS OF WORKING CAPITAL AND FINANCIAL PERFORMANCE OF SHARIA BANKING INDUSTRY INMANDIRI SYARIAH BANK JAMBI Sumantri, Sumantri; Albetris, Albetris
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.609

Abstract

The purpose of this study is to find out working capital in an independent Islamic bank, the financial performance of an independent Islamic bank in Jambi by using a liquidity ratio analysis tool (current ratio, cash ratio) and profitability ratio (profit margin) and there is also a significant relationship between current ratio cash ratios and profit margins with working capital at the Islamic bank Mandiri jambi. The analytical tool used is multiple linear regression. Study the significant relationship between current ratio (X1), cash ratio (X2) profit margin (X3) as the independent variable and working capital as the dependent variable. The results of working capital analysis at the jambi independent Islamic bank have fixed assets and current assets with a total average current assets from 2016 to 2019 of Rp 88,919,015.5 and for average fixed assets from 2016 to 2019 of IDR 856,841.06. Analysis results Financial performance through liquidity ratios namely current ratio and cash ratio obtained an average current ratio from 2016 to 2019 of 115.67%, and obtained an average cash ratio from 2016 to 2019 of 1.55%. For profitability ratios namely profit margins can be obtained an average profit margin from 2016 to 2019 of 72.82% with very good criteria because it exceeds the maximum limit of the standard ratio. The test results on the relationship of the current ratio, cash ratio and profit margin with working capital obtained a person correlation current ratio of 1,000 means perfect correlation and there is a relationship between the current ratio with working capital. For cash ratio with a person correlation value of cash ratio of 1,000 means perfect correlation and there is a relationship between cash ratio and working capital. For the value of person correlation margin of 1,000 means that it means perfect correlation and there is a relationship between profit margin and working capital. It can be concluded that working capital influences the current ratio, cash ratio and profit margin.
THE EFFECT OF DEBT TO EQUITY RATIO, NET PROFIT MARGIN AND EARNING PER SHARE ON SHARE PRICES IN CHEMICAL SUBSECTOR COMPANIES IN SOUTHEAST ASIA 2012 – 2018 (Case Study of a Company Listed on the Southeast Asian Stock Exchange) Sunaryo, Deni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): 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.v1i5.618

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Earning Per Share (EPS) simultaneously or partially on stock prices in chemical subsector manufacturing companies listed on the Southeast Asian Stock Exchange in 2012. -2018. The population is chemical sub-sector companies listed on the Southeast Asian Stock Exchange from 2012 to 2018. The research sample was 11 companies in the chemical sub-sector obtained by using purposive sampling technique. The data collection technique uses the documentation method, while the data analysis technique uses multiple linear regression analysis which is supported by the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that partially the DER variable, EPS had a significant positive effect, and the NPM variable had a significant negative effect. Simultaneously, DER, NPM, and EPS variables have a significant effect on stock prices. The R Square value of 0.114 indicates that the DER, NPM, and EPS variables are 11.4%, while the remaining 88.6% are influenced by other variables outside the regression model.
ENTERPRISE RISK MANAGEMENT DISCLOSURE AS AN INTERVENING VARIABLE IN THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION AND FIRM SIZE ON FINANCIAL PERFORMANCE (STUDY ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2013 – 2018 Leventa Moezaque, Dessie; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.619

Abstract

This study aims to examine the effect of the Implementation of Good Corporate Governance and Firm Size on Financial Performance with Enterprise Risk Management Disclosure as an intervening variable. The analysis technique used in this study is multiple linear regression analysis, with the population of banking companies listed on the Indonesia Stock Exchange during the period 2013 to 2018. From the specified sample criteria there were 39 companies that met the criteria. The results of this study indicate that (1) GCG implementation has no significant effect on ERM Disclosure; (2) Firm Size has a positive and significant effect on ERM Disclosure: (3) The application of GCG has a positive and significant effect on Financial Performance; (4) Firm Size has a positive and significant effect on Financial Performance; (5) ERM disclosure has no significant effect on Financial Performance; (6) ERM disclosure does not mediate between the Implementation of GCG to Financial Performance; (7) The disclosure of ERM does not mediate between Firm Size and Financial Performance.

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