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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

68 69 70 71 72

Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability: Study on Companies listed in JII30 in 2021-2023 Abadisukur, Ilham; Santoso, Suryo Budi; Hariyanto, Eko; Azizah, Siti Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3955

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.

Determinan Audit Delay pada BPKP di Provinsi Sumatera Utara Zendrato, Julita Roslin Elisabet; Lase, Rini Darma Yanti; Salamah, Choiruna Mardiana; Zain, Jenny; Syahputra, Oky
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3957

Financial reports have an important role for stakeholder users, such as governments, lenders, citizens, investors, and various other interests, as a reference for measuring profits and making decisions. The results of the analysis to determine the components that drive audit delays on audited financial reports. This study analyzes variables such as audit tenure, financial distress, audit opinion, and auditor reputation. This study uses a quantitative objective mechanism and includes primary data and distributes questionnaires to researchers at the BPKP office. The sample of this study consisted of auditors at the BPKP office in North Sumatra Province, totaling 60 active auditors on duty. Based on the findings of this study analysis, audit tenure has no significant impact on the occurrence of audit delays in financial reporting. However, financial distress, audit opinion, and auditor reputation have a significant impact on the occurrence of audit delays. In this regard, this study will help prevent audit delays in financial reports.

Evaluation of PT Petrokimia Gresik's LONTAR Program With SROI (Social Return On Investment) Aulya, Aulya Mauizzati; Haryanti, Agustin Dwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3959

This study evaluates the LONTAR Program (Kelompok Jajanan Masyarakat Sekitar) by PT Petrokimia Gresik in 2023 using the Social Return On Investment (SROI) method. This program aims to empower MSMEs through skills training and free bazaar facilities. SROI analysis is carried out using the Present Value, Future Value, and Real Value approaches to measure social, economic, and environmental impacts. The results show SROI values of 2.20 (Present Value), 2.07 (Future Value), and 2.08 (Real Value), which means that every investment of IDR 1.00 generates a social return of IDR 2.20, IDR 2.07, and IDR 2.08. These findings indicate a positive and sustainable impact, especially in increasing the income and skills of MSMEs. The study recommends scaling up programs and ongoing training to maximize their impact, while encouraging the adoption of SROI methods in the evaluation of corporate social responsibility programs.

Strategy for Building Optimal Performance of Medical Laboratory Technologists: Synergy of Organizational Culture and Work Environment with Job Satisfaction as an Intervening Variable Gumelar, Angga; Nuraeni, Nuraeni
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.v5i6.3960

This research aims to find out the determinants of job satisfaction and its impact on the performance of ATLM Hospital employees in West Java Province (Bekasi, Sukabumi, Karawang). The research method used in this research is a quantitative method with an associative approach. The number of research respondents used was 120 hospital employees, namely Medical Laboratory Technologists (ATLM) in West Java Province (Bekasi, Sukabumi, Karawang), while the sampling technique was probability sampling with stratified sampling with a methodical approach used to ensure that each subgroup (strata) in the population is well represented in the sample. The results of the research are (a) organizational culture has no and no significant effect on ATLM job satisfaction, (b) organizational culture has a positive and significant effect on employee performance, (c) job satisfaction has a positive and significant effect on employee performance, (d) the work environment has an effect positive and significant on employee job satisfaction, (e) the work environment has a positive and significant effect on employee performance, (f) organizational culture has no and no significant effect on employee performance through job satisfaction, and (g) the work environment has a positive and significant effect on performance employees through job satisfaction.

The Influence of CAR, NPL, LDR and DPK Ratios on ROE at Rural Credit Banks (BPR) in West Java Riyadi, Dadan Slamet; Riyanti, Riyanti; Lukman, Lukman
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.v5i6.3962

The objectives of this research are: 1) To determine and analyze the effect of the CAR ratio on ROE. 2) To find out and analyze the effect of the bad credit ratio (NPL) on ROE. 3) To find out and analyze the influence of the Loan Deposit Ratio (LDR) on ROE. 4) To determine and analyze the influence of Third Party Funds on ROE. 5) To determine and analyze the influence of the CAR Capital Adequacy Ratio, NPL, LDR and DPK together on ROE. This research uses a quantitative approach method. The total population of BPRs in the West Java region is 224 (two hundred and twenty four) Rural Banks (BPR). The sampling technique in this research is purposive sampling. The sample was 13 Rural Banks in the West Java region. Multiple linear regression method and to make the calculation easier, this research uses the Eviews 12 tool. The results of this research are that CAR has a positive and significant effect on the ROE variable. NPL has a negative and significant effect on the ROE variable. LDR has a negative and significant effect on the ROE variable. DPK has a positive and significant effect on the ROE variable. CAR, NPL, LDR and DPK simultaneously influence ROE

The Influence of Work Motivation, Competency and Work Environment on Employee Performance at PT. Bukit Palem Singkup District, Ketapang District, West Kalimantan Province Putri, Yolidya Agita; Prayekti, Prayekti; ,, Epsilandrisptyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3969

This research aims to analyze the influence of work motivation, competence and work environment on employee performance at PT. Bukit Palem, Singkup District, Ketapang Regency, West Kalimantan Province. In the research carried out using a quantitative approach with a survey method and the population used was 320 permanent employees and the sample size was purposive sampling and regression data techniques which the researchers took were 76 working respondents. The results of the analysis show that work motivation and competence have a positive and significant effect on employee performance, besides that the work environment and work motivation also have a positive and significant effect on employee performance. The research was conducted using a quantitative approach with survey methods. Quantitative methods are used in this research because the data obtained in this research is in the form of numbers which have scores from the hypothesis results for the data. The survey method is a method where samples are taken from a population and using a questionnaire as the main data collection tool. In survey research, information is obtained from respondents using a questionnaire (Sugiyono, 2019). In this research, the population used is permanent employees who work in PT. Bukit Palem, Singkup District, Ketapang Regency, West Kalimantan Province, numbering 320 employees. The number of samples taken by researchers were permanent employees who worked, namely 76 respondents. Sample technique, regression data analysis using questionnaire data.

Analysis Of Patient Loyalty At XYZ Hospital, Palembang City Annisa, Annisa Zahra Kamilah; Yohana, Yohana F. Cahya Palupi Meilani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3971

This study aims to analyze the factors that influence patient loyalty at XYZ Hospital in Palembang City. The factors studied include service quality, patient trust, hospital facilities, patient experience, and medical staff communication. The method used is a quantitative approach with data collection through a survey of hospital patients. A total of 135 patients agreed to provide responses. PLS SEM was used as a method to analyze the data. The results of the analysis indicate that service quality, trust, and patient experience significantly influence patient loyalty, both directly and through mediation of patient satisfaction. This study provides theoretical implications for the development of literature on patient loyalty in the health sector and offers practical guidance for hospital management to improve the overall patient experience.

Operational Risk Management in Digital Banks: Challenges and Solutions Widjanarko, Wirawan; Manurung, Adler Haymans; Machdar, Nera Marinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3978

The purpose of this research is to see the effect of system uptime and compliance regulations on operational risk management in digital banks (cybersecurity). The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct literature reviews of relevant previous articles. The data used in this research is secondary data, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) System uptime affects Cyber Security at Digital Banks; and 2) Regulatory compliance affects Cyber Security in Digital Banks

Implementation of Fiscal Incentive Policy for Ease of Investment in the Singkawang City Government Rikky, Rikky; Deliarnoor, Nandang Alamsah; Bintari, Antik
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3979

This study highlights the implementation of fiscal incentive policies for the ease of investment in Singkawang City. This study analyze the factors that influence the success of policy implementation using dimensions which are expressed by Grindle by analyzing variables about the contents of the policy and the context of implementation. This study selects a qualitative method because it allows researchers to understand social phenomena in its context more comprehensively. Researchers collected data through three main techniques: interviews, observations, and documentation. This study chose to apply data analysis techniques consisting of three main steps, namely data reduction, data presentation, and drawing conclusions. The results showed that the implementation of fiscal incentive policies for the ease of investment in the Singkawang City Government in the span of 2023-2024 was not yet optimal. Weaknesses both in policy content and from the context of their implementation are identified.

The Effect of Service Quality And Tourism Facilities on Visitor Satisfaction of Bamboe Wanadesa Balikpapan Tourism Enjelli, Sri Devi; Althalets, Fareis
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3982

This study investigates the influence of service quality and tourism amenities on tourist satisfaction at Bamboe Wanadesa Balikpapan. A quantitative approach using an associative methodology is the research methodology employed. The population of the study was visitors to Bamboe Wanadesa Balikpapan, with a target sample of 150 respondents. Multiple linear regression and correlation analysis were employed to test the hypothesis concerning the impact of service quality and tourism amenities on visitor satisfaction. Additionally, validity and reliability assessments of the research instrument were carried out. The study's findings show that service quality and tourism amenities have a major impact on visitor satisfaction, with service quality outweighing tourism facilities. This study concludes that both factors complement each other and contribute to improving the overall tourism experience. To ensure the sustainability of tourist destinations, it is important to improve parking facilities and food courts at Bamboe Wanadesa Balikpapan Tourism, it is recommended to expand the parking area, then it is necessary to harden the land using concrete or asphalt, installing a canopy can also be an additional option to protect vehicles from direct rain, improve the quality of parking management, and develop more complete and attractive food court facilities, if realized Bamboe Wanadesa Balikpapan Tourism can provide a better experience for its visitors. In addition, by conducting periodic evaluations and involving visitors in the decision-making process, it is hoped that appropriate and sustainable solutions can be created

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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