cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Rizky Mahaputra
Contact Email
dinasti.info@gmail.com
Phone
+628117404455
Journal Mail Official
dinasti.info@gmail.com
Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 45 Documents
 1   2   3   4   5 
The Influence of Current Ratio, Leverage Ratio, and Return on Equity on Changes in Stock Prices: Study Library Research Subagio, Mochammad
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.802

Abstract

Abstract: The purpose of this literature research is to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The literature review research article on the influence of current ratio, leverage ratio and return on equity on changes in stock prices is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct a review of relevant previous articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as the Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar and digital reference books. In previous research, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Current ratio affects changes in stock prices; 2) Leverage ratio affects changes in stock prices; and 3) Return on equity affects changes in stock prices. Keywords: Stock Price Change, Current Ratio, Leverage Ratio, Return on Equity
Evaluating the Impact of Digital Technologies on Business Operations and Consumer Behaviour: A Sectoral Analysis Kamya, Bhatt; Patel, Diya; Kachhadiya, Diya; Sharma, Yajurv; Chauhan, Rahul; Maseleno, Andino; Rizal Isnanto, R.
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1031

Abstract

This research investigates the impact of digital technologies on consumer behavior, organizational operations, and ethical considerations within various industries. Utilizing ANOVA tests, the study reveals significant gender differences in perceptions of technology's influence, particularly regarding ethical concerns and customer satisfaction. Findings indicate that while digital technologies have improved business operations, they also raise critical ethical issues such as data privacy and security. The research highlights the necessity for organizations to implement robust policies addressing these challenges to foster consumer trust and engagement. Future studies should explore the intersectionality of demographic factors and the long-term implications of emerging technologies. Overall, this study emphasizes the global impact of digital transformation and the importance of ethical practices in navigating the evolving digital landscape.
The Impact of Financial Leverage on Firm Performance in Emerging Markets: An Empirical Analysis Ratna Mutumanikam, Primadonna; Adelin, Dessy
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.1037

Abstract

This study examines the impact of financial leverage on firm performance within emerging markets, with a focus on publicly listed firms in countries such as Indonesia, India, and Brazil. Financial leverage, often measured by the debt-to-equity ratio, plays a critical role in determining the financial structure and performance outcomes of firms, especially in economies where capital markets are evolving and subject to unique challenges. Using data from corporate financial statements and applying regression analysis, this study investigates the relationship between leverage and key performance indicators, including Return on Assets (ROA) and Return on Equity (ROE). The results suggest a nuanced relationship, where leverage has both positive and negative effects on performance, depending on market conditions and firm characteristics. These findings provide valuable insights for corporate managers in emerging markets on optimizing capital structure and maximizing firm value. Furthermore, the study underscores the importance of considering economic factors and firm-specific attributes when making financing decisions. Limitations and implications for future research are also discussed.
The Effect of Competency, Motivation and Work Discipline on Employee Performance (Study on Room Division V Hotel Bandung Employees) Sumina, Mina; Komar Priatna, Deden; Fitri Anggraeni, Annisa
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1047

Abstract

The purpose of this study was to analyze the influence in competence, motivation, and work discipline on employee performance of Room Division V Hotel Bandung both simultaneously and partially. The research method used is descriptive and verification analysis using Likert scale with ordinal measurement.. Testing the validity and reliability used is the Product Moment correlation approach from Person, with saturated sample design of 35 respondents. Whereas the data analysis technique uses statistical data analysis with path analysis formula. The ordinal scale data are transformed into interval scale data through Successive Interval Method. Based on the results of hypothesis testing, it can be seen that competence, motivation, and work discipline simultaneously have a real and positive influence on employee performance at 59.5% while the remaining 40.5% are influenced by other variables. Partial testing revealed that competence not had a significant on employee performance work motivation had had a significant on employee performance with an effect of 25.5%, and work discipline had a significant and positive effect on employee performance with an effect of 51.5%.
The Influence of Teaching Experience and Motivation on Teacher Performance in Learning at SMPN 18 Bandung Yunia, Leni; Roswinna, Winna; Fitri Anggraeni, Annisa
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1048

Abstract

In the world of education, the Covid-19 pandemic has made learning impossible to be carried out face-to-face, so the Ministry of Education and Culture in collaboration with the Ministry of Religion, the Ministry of Transportation and the Ministry of Health, has created an online learning policy (online). However, this is a very big and very difficult challenge, because Indonesia has a large area with thousands of islands spread from Sabang to Merauke, not all of which are accessible by today's technology. Based on the results of research and data analysis on teaching experience and motivation towards teacher performance that have been presented in Chapter IV previously, it can be concluded that teacher teaching experience has a percentage of questionnaire results of 84.43% which is categorized as good because it is in the interval of 80% - 90%. With the highest value on question item no. 5, namely being able to create heterogeneous groups because they know the level of student understanding. Meanwhile, what needs to be improved is the experience in creating learning media to help student understanding because it has the lowest value of 75%. The percentage of the influence of teacher teaching experience on teacher performance is less influential because the p value (0.644)> 0.05. Meanwhile, the level of teacher teaching motivation has a percentage of questionnaire results of 88.96% which is categorized as very good because it is in the interval of 81% - 90%.
Peranan Komitmen dan Disiplin Terhadap Kinerja Personil di Bengkel Balai Peralatan Direktorat Peralatan Angkatan Darat (Bengpuspal Ditpalad) Kota Bandung Karoba, Dandrem; Avianti, Widiya; Ridwan, S.
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1049

Abstract

Dandrem Karoba (4122.5.17.21.0003) Tahun 2019, Peranan Komitmen dan Disiplin Terhadap Kinerja Personil di Balai Pemeliharaan Direktorat Pemeliharaan Peralatan Angkatan Darat (BENGPUSPAL DITPALAD) Kota Bandung. Program Pascasarjana Fakultas Ekonomi Program Studi Magister Sumber Daya Manusia Universitas Winaya Mukti Di bawah bimbingan Dr.H.AsepHilmanMPd dan Drs.H.NandangDjunaedi MM.CHRA. Latar belakang penelitian ini adalah rendahnya kinerja Personalia. Hal ini ditandai dengan menurunnya pelayanan dalam hal administrasi di instansi tersebut. Keadaan tersebut harus segera dibenahi, karena personalia memiliki peran sebagai fasilitator dan menjadi salah satu faktor penentu keberhasilan instansi dalam mencapai tujuannya. Komitmen dan disiplin digunakan sebagai salah satu cara untuk meningkatkan kinerja pegawai. Penelitian ini bertujuan untuk mengetahui gambaran komitmen, disiplin, kinerja. Peranan Komitmen dan Disiplin terhadap kinerja, peranan komitmen terhadap kinerja, dan peranan disiplin terhadap kinerja personil BENGPUSPAL Bandung. Objek unit analisis dalam penelitian ini adalah Balai Pemeliharaan Direktorat Pemeliharaan Peralatan Angkatan Darat (BENGPUSPAL DITPALAD) Bandung. Variabel bebas (X) dalam penelitian ini adalah komitmen dan disiplin, dan variabel terikat (Y) adalah kinerja. Jenis penelitian ini adalah deskriptif, verifikatif, dan metode yang digunakan adalah explanatory survey dengan teknik stratifield random sampling, dengan jumlah sampel sebanyak 75 orang. Teknik analisis data yang digunakan adalah regresi linier berganda dengan alat bantu perangkat lunak komputer SPSS 20.0. Dari hasil penelitian pada pengujian hipotesis dapat diketahui bahwa komitmen dan disiplin berpengaruh sebesar 76,5% terhadap kinerja pegawai. Komitmen berpengaruh sebesar 51,6% terhadap kinerja pegawai. Disiplin berpengaruh sebesar 28,4% terhadap kinerja. Dari penelitian pada pengujian hipotesis dapat diketahui bahwa komitmen dan disiplin memiliki pengaruh yang positif dan signifikan terhadap kinerja pegawai. Berdasarkan hasil penelitian ini disarankan sebagai dasar untuk melakukan penelitian lain mengenai komitmen dan disiplin dengan indikator dan objek yang berbeda.
The Effect of Medical Service Quality on Patient Satisfaction and Its Impact on Patient Loyalty (Study at The General Clinic of Puri Asih Hospital, Karawang Regency) Nur Aisyah, Anita; Komar Priatna, Deden; Roswinna, Winna
Dinasti Accounting Review Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i3.1050

Abstract

In addition to the problem of Service Quality, low Patient Loyalty is suspected to be due to Patient Satisfaction, because Service Quality and Patient Satisfaction can provide a strong incentive for Personnel to work optimally to achieve high Patient Loyalty. The purpose of this study was to find out and analyze: (1) Service Quality (2) Patient Satisfaction; (3) Patient Loyalty; (4) the influence of Service Quality on Patient Satisfaction; (5) the influence of Service Quality on Patient Loyalty; and (6) the magnitude of the influence of patient satisfaction on patient loyalty in the general clinic of Puri Asih Hospital, Karawang regency. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study was staff at the Puri Asih Hospital Public Clinic, Karawang Regency, with a population of 30 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of research and discussion, it was found that the quality of services provided was inadequate, patient satisfaction was considered quite satisfied, patient loyalty was considered quite high, service quality had an effect on patient satisfaction, service quality had an effect on patient loyalty and patient satisfaction had had an effect on patient loyalty. between Service Quality and Patient Loyalty satisfaction which influence Patient Loyalty, it turns out that Service Quality has a dominant influence. Because Service Quality has a dominant influence on Patient Loyalty rather than Patient Satisfaction, it is advisable to create a pleasant work atmosphere, so that they are able to work more professionally.
Faktor-Faktor Yang Mempengaruhi Motivasi Kerja: Fasilitas Kerja dan Work Life Balance Saputra, Farhan
Dinasti Accounting Review Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i3.1635

Abstract

Tujuan dari penelitian literature research ini diharapkan dapat membantu hipotesis untuk penulis selanjutnya dalam menentukan penelitian terkait manajemen sumber daya manusia. Artikel penelitian faktor-faktor yang mempengaruhi motivasi kerja: fasilitas kerja dan work life balance merupakan artikel literatur ilmiah dalam lingkup manajemen sumber daya manusia. Pendekatan yang digunakan dalam penelitian literature review ini yaitu kualitatif deskriptif. Teknik pengumpulan data yaitu menggunakan studi literatur atau melakukan tinjauan Pustaka terhadap artikel terdahulu yang relevan. Data yang digunakan dalam penelitian ini yaitu data sekunder, yang bersumber dari media online akademik seperti Jurnal Thomson Reuters, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Jurnal Sinta, DOAJ, EBSCO, Google Scholar dan buku referensi digital. Pada penelitian terdahulu digunakan masing-masing 1 artikel terdahulu yang relevan untuk dilakukan review pada tiap variabel independennya. Hasil dari artikel literature review ini yaitu: 1) Fasilitas Kerja berpengaruh terhadap Motivasi Kerja; dan 2) Work Life Balance berpengaruh terhadap Motivasi Kerja.
Pengaruh Pemasaran Digital, Kualitas Produk dan Loyalitas Pelanggan terhadap Strategi keunggulan Bersaing Perusahaan Wicaksono, Abdillah
Dinasti Accounting Review Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i3.1783

Abstract

Artikel ilmiah ini, dengan judul “Pengaruh Pemasaran Digital, Kualitas Produk, dan Loyalitas Pelanggan terhadap Strategi Keunggulan Bersaing Perusahaan”, merupakan kajian pustaka dalam bidang manajemen strategik. Artikel ini bertujuan untuk merumuskan hipotesis mengenai hubungan antar variabel yang akan menjadi dasar dalam penelitian lebih lanjut. Objek kajian meliputi sumber daring seperti Google Scholar, Mendeley, serta platform akademik lainnya. Metodologi yang digunakan adalah penelitian pustaka (library research) yang mengacu pada e-book dan e-journal yang bersifat akses terbuka. Analisis yang dilakukan bersifat deskriptif kualitatif. Artikel ini menghasilkan kesimpulan bahwa: 1) Pemasaran digital memiliki pengaruh terhadap strategi keunggulan bersaing perusahaan; 2) Kualitas produk memiliki pengaruh terhadap strategi keunggulan bersaing perusahaan; dan 3) Loyalitas pelanggan memiliki pengaruh terhadap strategi keunggulan bersaing perusahaan.
Analysis of the Influence of Foreign Ownership on Financial Performance in the Telecommunication Industry Ridwan
Dinasti Accounting Review Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i3.1802

Abstract

The impact of foreign ownership on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX) is analyzed in this research. Using panel data from 2015 to 2023, key financial performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Profit Margin are examined. Moderating variables, including company size, leverage, and growth opportunities, are also considered. The analysis reveals a significant positive relationship between foreign ownership and financial performance. Companies with higher foreign ownership tend to show better asset utilization (ROA) and greater profitability (ROE). Additionally, moderating factors play a critical role: larger companies benefit more from foreign ownership, while high leverage negatively impacts the relationship between foreign ownership and financial performance. The findings suggest that managing leverage and seizing growth opportunities are key for maximizing the benefits of foreign investment. Encouraging foreign investment in Indonesia's telecommunications sector could enhance its competitiveness and overall performance. This research contributes to the understanding of foreign ownership and offers valuable insights for policymakers and business leaders in emerging markets.

Page 2 of 5 | Total Record : 45

 1   2   3   4   5 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025) Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025) Vol. 2 No. 3 (2025): Dinasti Accounting Review (January - March 2025) Vol. 2 No. 2 (2025): Dinasti Accounting Review (October - Desember 2024) Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024) Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024) Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024) Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023) Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)