https://dinastipub.org/DIJEFA/issue/feed Dinasti International Journal of Economics, Finance & Accounting 2024-04-24T10:11:43+00:00 M. Sivaram [email protected] Open Journal Systems <p style="text-align: justify;"><strong>Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA)</strong> from Volume 2 Number 1 of 2021 to Volume 6 Number 6 of 2025 Accredited Sinta <a href="https://sinta.kemdikbud.go.id/journals/profile/11472" target="_blank" rel="noopener">Rank 3</a> according to Accreditation number: <a href="https://drive.google.com/file/d/11BVtq1DQPcD4omMk-ClsNFkhk_MOcnvA/view" target="_blank" rel="noopener">152/E/KPT/2023</a>, 25 September 2023</p> <p style="text-align: justify;">Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA) was published by the Institute to manage and publish scientific journals in Dinasti Publishers in 2020, with e-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1581391155" target="_blank" rel="noopener">2721-303X</a> and p-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1581396099" target="_blank" rel="noopener">2721-3021 </a>published by the Institute for Managing and Journal Publishing Scientific in Dinasti Publishers. DIJEFA aims to be the center of researchers' publications on Economics, Finance and Accounting. It is published six times a year. Articles can be written in English. Please send articles to our OJS system.</p> https://dinastipub.org/DIJEFA/article/view/2372 Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh 2024-03-05T15:09:13+00:00 Fitria Ratna Lingga [email protected] Nurwani Nurwani [email protected] Wahyu Syarvina [email protected] <p>This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.</p> 2024-03-09T00:00:00+00:00 Copyright (c) 2024 Fitria Ratna Lingga, Nurwani Nurwani, Wahyu Syarvina https://dinastipub.org/DIJEFA/article/view/2314 Personal Factors Affecting Whistleblowing Among Public Sector Employee 2024-02-26T09:10:49+00:00 Dwi Defiantoro [email protected] Ima Mayasari [email protected] <p>Whistleblowing is a difficult choice among the witnesses of wrongdoing. This study investigates what influences the decision to report such incidents within the Indonesian Public Administration, focusing on individual factors. Using quantitative research methods, data were collected from 406 Indonesian public sector workers via a convenience survey and snowball sampling. The results reveal that the likelihood of whistleblowing is significantly influenced by confidence in the reporting channel's management, social anxiety, individualism and collectivism, the propensity to blow the whistle, and the individual's locus of control. Moreover, the PBW acts as a moderator on the effect of individual's locus of control. To increase the tendency towards whistleblowing, the study suggests that authorities should bolster legal safeguards for informants, including anti-reprisal actions, legal protection and organizational backing for support networks.</p> 2024-03-09T00:00:00+00:00 Copyright (c) 2024 Dwi Defiantoro, Ima Mayasari https://dinastipub.org/DIJEFA/article/view/2361 The Evolution of Work-Life Balance: Redefining Priorities in Human Resource Management 2024-02-28T05:53:11+00:00 Ferdy Leuhery [email protected] Sari Zulfiana Hasan [email protected] Vera Herlina Mustari [email protected] Raden Rara Ayu Widaningsih [email protected] Fatimah Malini Lubis [email protected] <p>The concept of work-life balance has undergone significant evolution in recent decades, reflecting shifting priorities and values in human resource management practices. This literature review explores the dynamic nature of work-life balance and its redefinition within contemporary organizational contexts. Drawing on scholarly works published from 2019 onwards, the review synthesizes key themes and trends surrounding work-life balance, encompassing factors such as technology integration, flexible work arrangements, and organizational culture. The analysis highlights the increasing emphasis placed on employee well-being and satisfaction, as organizations recognize the integral role of work-life balance in enhancing productivity and fostering a positive workplace environment. Moreover, the review examines the challenges and opportunities associated with achieving work-life balance amidst evolving societal norms and economic landscapes. By elucidating current perspectives and empirical findings, this paper contributes to a nuanced understanding of work-life balance dynamics and informs strategic approaches to human resource management in contemporary organizations.</p> 2024-03-15T00:00:00+00:00 Copyright (c) 2024 Ferdy Leuhery, Sari Zulfiana Hasan, Vera Herlina Mustari, Raden Rara Ayu Widaningsih, Fatimah Malini Lubis https://dinastipub.org/DIJEFA/article/view/2362 The Effectiveness of Digital Marketing Before and After the Covid-19 Pandemic in MSMEs in the Convection Sector 2024-02-28T07:10:05+00:00 Gian Riksa Wibawa [email protected] Arif Arif [email protected] <p>This study examines the level of effectiveness of digital marketing before and after the Covid-19 pandemic, and to see whether there are changes or not. Using a comparative research methodology, where one variable but uses a large sample or measured at several different times, and the variables analyzed are independent variables. Using snowball sampling and purposive sampling, 100 respondents were selected from among those who received the survey via Google Form. The average pre-pandemic result of 29.65 &lt; 33.34 after the pandemic indicates that there is a difference in the average digital marketing efficacy before and after COVID-19, according to the findings of the study. The results of Sig 0.000 &lt; 0.05 also show a relationship between the level of effectiveness of digital marketing before and after covid-19. In addition, the result of Sig (2-tailed) 0.000 &lt; 0.05 indicates that digital marketing has become more effective after the covid-19 pandemic compared to before the covid-19 pandemic. During the covid-19 pandemic, the level of effectiveness of using digital marketing increased compared to before the pandemic, in line with the results of interviews with business owners engaged in the convection sector, where during the pandemic the level of visits to the content served increased, in addition the level of interaction between potential consumers also increased. during the pandemic.</p> 2024-03-15T00:00:00+00:00 Copyright (c) 2024 Gian Riksa Wibawa, Arif Arif https://dinastipub.org/DIJEFA/article/view/2399 Function of Human Resources Manager in Making Employee Employment Contracts and Employee Development 2024-03-09T10:58:21+00:00 Devi Marlita [email protected] <p><strong>Abstra</strong><strong>ct:</strong> The article on the function of human resource managers in making employee employment contracts and employee development is a scientific literature review article within the scope of human resource management science. The purpose of this writing is to build a hypothesis of the influence between variables which can later be used for further research within the scope of human resource management. The research method used is descriptive qualitative. Data was obtained from previous research that is relevant to this research and sourced from academic online media such as Publish or Perish, Google Scholar, digital reference books and Sinta journals. The results of this article are: 1) Human resources managers play a role in creating employee work contracts; 2) The human resources manager plays a role in meeting the needs of the company and employees in making employee work contracts; and 3) Human resources managers play a role in employee development.</p> <p>&nbsp;</p> <p><strong>Keyword: </strong>Human Resources Manager, Making an Employee Employment, Employee Development</p> 2024-03-16T00:00:00+00:00 Copyright (c) 2024 Devi Marlita https://dinastipub.org/DIJEFA/article/view/2397 Financial Management Strategies: Exploring the Nexus between Budget Allocation, Investment Policies, and Firm Performance 2024-03-09T03:55:27+00:00 PA Andiena Nindya Putri [email protected] Upik Djaniar [email protected] Ansir Launtu [email protected] Mutmainah [email protected] Pandu Adi Cakranegara [email protected] <p><em>In the contemporary business landscape, effective financial management strategies play a pivotal role in determining the success and sustainability of firms. This article delves into the intricate relationship between budget allocation, investment policies, and firm performance. Budget allocation serves as a fundamental aspect of financial management, influencing resource distribution across various organizational functions. The efficacy of budget allocation strategies directly impacts the financial health and operational efficiency of firms. Moreover, investment policies represent critical decisions that shape the allocation of financial resources towards diverse investment avenues. The alignment between investment policies and organizational objectives is imperative for optimizing returns and mitigating risks. By examining the interplay between budget allocation and investment policies, this study aims to elucidate their combined impact on firm performance. Furthermore, firm performance serves as a comprehensive measure of organizational success, encompassing financial indicators, market position, and operational effectiveness. The integration of prudent budget allocation practices and strategic investment policies fosters sustainable growth and enhances competitive advantage, thereby augmenting overall firm performance. Through empirical analysis and theoretical frameworks, this article elucidates the synergistic relationship between budget allocation, investment policies, and firm performance. Insights derived from this study offer valuable implications for financial managers, policymakers, and stakeholders seeking to optimize financial management strategies in dynamic business environments.</em></p> 2024-03-17T00:00:00+00:00 Copyright (c) 2024 PA Andiena Nindya Putri, Upik Djaniar, Ansir Launtu, Mutmainah, Pandu Adi Cakranegara https://dinastipub.org/DIJEFA/article/view/2418 The Role of Leading Sectors and Balancing Funds in Reducing Poverty and Improving the Welfare in the Papuaprovince 2024-03-22T18:11:07+00:00 Abu Bakar [email protected] <p>This research investigates the role of the primary sector and balancing funds in efforts to reduce poverty and enhance the welfare of the population in the Province of Papua, utilizing a panel data analysis approach. The data utilized spanned from 2018 to 2021, encompassing 29 regencies/cities in the Province of Papua. The data were obtained from the Papua Province Central Statistics Agency and the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia, which was collected using documentation techniques. The results of our analysis reveal significant findings. First, it was found that leading sectors, general allocation funds and revenue sharing funds have a significant impact in reducing poverty levels in this region. Second, poverty also has a significant influence on the welfare of the population. Furthermore, our research results also show that leading sectors, general allocation funds and revenue sharing funds have a significant impact in improving the welfare of the population directly, but not significantly through poverty.</p> 2024-03-25T00:00:00+00:00 Copyright (c) 2024 Abu Bakar https://dinastipub.org/DIJEFA/article/view/2424 Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII 2024-03-22T18:24:28+00:00 Arbarija Hafiz Lubis [email protected] Sugianto [email protected] <p>&nbsp;This research aims to determine the influence of production costs and operational costs on net profit in manufacturing companies listed on the Jakarta Islamix Index (JII) for the 2018-2022 period by classifying sharia stock index companies that operate in the consumption sector. Quantitative research methods are descriptive and verification approaches that describe a variable based on quantitative data analysis with statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression analysis. Hypothesis tests used include the T test, F test, and coefficient of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last 5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 - 2022. Production costs (X1) partially have no significant negative effect on Net Profit (Y) and operational costs (X2) partially have a significant positive effect on Net Profit (Y). Production costs (X1) and operational costs (X2) simultaneously do not have a significant effect on Net Profit (Y).</p> 2024-03-25T00:00:00+00:00 Copyright (c) 2024 Arbarija Hafiz Lubis, Sugianto https://dinastipub.org/DIJEFA/article/view/2443 Analysis of Employee Productivity of PT Pelindo Regional I Belawan After and Before Remote Working 2024-03-22T07:58:05+00:00 Rabiatun Adawiyah [email protected] Nurbaiti [email protected] Budi Dharma [email protected] <p>Remote Working work system at Pt Pelindo Regional I Belawan, and measure the comparison of employee productivity. This research uses a comparative qualitative approach with a focus on individuals and research subjects. Data collection methods used include in-depth interviews, observation and documentation. Data interpretation is carried out in stages, starting from data collection, data reduction, until reaching the final conclusion. Research findings show that implementing this work system has a significant impact. Employee productivity experienced a decline at the start of Covid-19 in 2020-2021 and improved again in 2022-2023 and received this category. From employee evaluation data each year including work results, time discipline, competence, attitudes, knowledge and skills required, Pt Pelindo Regional I Belawan has succeeded in facilitating employees with adequate technology so that employee productivity in implementing the Remote Working system increases.</p> 2024-03-25T00:00:00+00:00 Copyright (c) 2024 Rabiatun Adawiyah, Nurbaiti, Budi Dharma https://dinastipub.org/DIJEFA/article/view/2441 Analysis of Logistics Distribution Channels in Goods Supply to Increase Sales Volume at Logistics Company 2024-03-22T04:20:08+00:00 Rahmat Hidayat [email protected] Euis Saribanon [email protected] Agus Suhendra [email protected] Suprihadi Suprihadi [email protected] Alfais Amin Darmawan [email protected] <p>A logistics company is a distribution channel company that provides goods delivery transportation through product packages. The problem raised in this thesis is the analysis of logistics distribution channels in the supply of goods to increase sales volume. This research aims to determine and analyze the distribution channels and sales levels of a logistics company and to determine the influence of distribution channels on the sales volume levels of a logistics company To solve the problem the author used two research methods, namely the data collection method and the data analysis method. The data collection method was carried out using questionnaires and the data analysis method used simple correlation and regression. From the results of the analysis, the author concludes that 78.7% of customers rate the distribution channels provided by logistics companies highly, and 78.3% of customers rate the level of sales volume provided by logistics companies correlation coefficient of 0.737 means that the influence of the distribution channel level on the level of sales volume is very high. The determining coefficient of 54.3% is determined by the distribution channel and the remaining 45.7% is influenced by other factors, the results of the t-test calculation, where ????count = 5.763 while ????????????????????e=1.701. So, ????count &gt; ????????????????le or 5,763 &gt; 1.701. This means that there is a positive and significant influence between distribution channels on the sales volume level of the logistics company.</p> <p>&nbsp;</p> <p><strong>Keyword: </strong>Logistics, Transportation, Cargo, Distribution Channels, Sales.</p> 2024-03-26T00:00:00+00:00 Copyright (c) 2024 Rahmat Hidayat, Euis Saribanon, Agus Suhendra, Suprihadi Suprihadi, Alfais Amin Darmawan https://dinastipub.org/DIJEFA/article/view/2406 A Philosophical Overview of the Government's Role in the Development and Development of the Sharia Economy 2024-03-14T11:41:00+00:00 Hilmun Nashoh [email protected] Abdul Wadud Nafis [email protected] Munir Is’adi [email protected] <p>This study aims to conduct a philosophical review of the role of government in the development and development of the shariah economy. In the context of the shariah economy, the role of the government is considered important in regulating and encouraging the growth of the economic sector based on the principles of shariah. This research will explore the philosophy behind government intervention in facilitating the development of the shariah economy, as well as its implications for society and economic development as a whole. Using a philosophical approach, this research will analyze the moral, ethical and philosophical aspects underlying the government's role in supporting the shariah economy, as well as how it integrates the values of justice, sustainability and social welfare in sustainable economic development. This research is expected to provide a deeper understanding of the essence and urgency of the government's role in the development of the shariah economy, as well as its contribution to creating a just, sustainable and prosperous society based on the principles of shariah.</p> 2024-03-31T00:00:00+00:00 Copyright (c) 2024 Hilmun Nashoh, Abdul Wadud Nafis, Munir Is’adi https://dinastipub.org/DIJEFA/article/view/2429 Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island 2024-03-27T06:08:00+00:00 Siti Nur Adillah [email protected] Wahyu Syarvina [email protected] Hotbin Hasugian [email protected] <p>The internal control system at Minimarket Omi Kawan Hinca Bandar Pulau is implemented to determine whether the management system has been implemented properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent fraud that will occur. What this research aims to achieve is to analyze the effectiveness of the implementation of the internal control system as an effort to control or even prevent fraud. The qualitative method was applied in this study using data collection techniques carried out through observation and interviews. The results of this study are that the internal control system over merchandise inventory at Minimarket Omi Kawan Hinca Bandar Pulau has been implemented according to the components of internal control over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management.</p> 2024-04-01T00:00:00+00:00 Copyright (c) 2024 Siti Nur, Wahyu Syarvina, Hotbin Hasugian https://dinastipub.org/DIJEFA/article/view/2430 Analysis of Wages in Improving Employee Performance at PT. Gunung Melayu - Asian AGRI 2024-03-27T06:10:57+00:00 Cici Putri Ardyanti [email protected] Yenni Samri Juliati Nasution [email protected] Nurwani [email protected] <p>Employees are a very important role in the company PT Gunung Melayu - Asian Agri to increase the production that the company wants to achieve. Labor is the second most important factor of production, because it is through the services of labor that natural resources can be converted into valuable products. There are attributes that exist and are related to work. This study aims to determine wages in improving employee performance at PT Gunung Melayu Asian Agri. This research was conducted using a qualitative method with data collection methods using interviews, observation and documentation. The data sources used are primary data and secondary data. The results of this study indicate that wages can improve employee performance. Where wages, both in the form of bonuses and basic wages can improve employee performance.</p> 2024-04-02T00:00:00+00:00 Copyright (c) 2024 Cici Putri Ardyanti, Yenni Samri Juliati Nasution, Nurwani https://dinastipub.org/DIJEFA/article/view/2447 Marketing Mix Strategy in Islamic Economic Perspective on BSI Gold Pawn Products (Case Study of Bank Syariah Indonesia Kcp Kisaran) 2024-03-27T06:03:02+00:00 Yulita Astri [email protected] Muhammad Lathief Ilhamy Nasution [email protected] Tuti Anggraini [email protected] <p>This study aims to determine the Marketing Mix Strategy in an Islamic Economic Perspective on Gold Pawn Products (Case Study of Bank Syariah Indonesia KCP Kisaran). Data sources are obtained from primary data, namely through observation, and interviews. While secondary data were obtained from related reading books and documents related to this study. The population of this study is all employees of BSI KCP Kisaran and the sample in this study is the Pawwing Aprraisal staff. From the results of this study, it shows that the products at BSI KCP Kisaran consist of fund distribution and fund raising products. BSI KCP Kisaran Gold Pawn Product Marketing Mix Strategy is using 4P (Product, Price, Promotion, Place). The factors for fluctuations in gold pawn product customers at Bank Syariah Indonesia KCP Kisaran are due to the choice of the customer himself who prefers other products compared to gold installment pawn products. And the marketing mix strategy in the perspective of Islamic economics on BSI Gold Pawn products (Case Study of Bank Syariah Indonesia KCP Kisaran) must be based on God, Ethical, Realistic and Humanist.</p> 2024-04-02T00:00:00+00:00 Copyright (c) 2024 Yulita Astri, Muhammad Lathief Ilhamy Nasution, Tuti Anggraini https://dinastipub.org/DIJEFA/article/view/2453 The influence of Accounting Information Quality on Investment Decisions: Investor Perspective in the Capital Market 2024-03-25T16:12:48+00:00 Putu Saroyini Piartrini [email protected] PA Andiena Nindya Putri [email protected] <p>This article delves into the critical role of accounting information quality in shaping investment decisions from the perspective of investors in the capital market. The research aims to explore how the quality of accounting information impacts the decision-making processes of investors, particularly in terms of assessing investment opportunities and managing risks. A comprehensive literature review is conducted to analyze previous studies and theories related to accounting information quality, investment decisions, and investor behavior. The findings suggest that high-quality accounting information positively influences investors' ability to evaluate investment options accurately, enhances transparency, reduces information asymmetry, and fosters confidence in financial markets. Conversely, poor-quality accounting information can lead to misinformed decisions, increased uncertainty, and potential financial losses for investors. The implications of these findings highlight the significance of reliable and transparent financial reporting practices in facilitating informed investment decisions and promoting efficiency in capital markets.</p> 2024-04-05T00:00:00+00:00 Copyright (c) 2024 Putu Saroyini Piartrini, PA Andiena Nindya Putri https://dinastipub.org/DIJEFA/article/view/2457 Increasing The Role Of Rail-Based Public Transportation Through Improving Services And Developing T.O.D Area To Reduce Congress In Jakarta 2024-04-06T04:53:25+00:00 Soemino Eko Saputro [email protected] Edi Abdurachaman [email protected] Prasadja Ricardianto [email protected] Julison Arifin [email protected] <p><strong>Abstract</strong>: The problems that cause public transportation are less desirable because the railway network is still very limited, public transportation services still need to be improved, full integration has not been realized and the development of Transit Oriented Development cannot be implemented. The purpose of this study was to determine whether the service model and public policy were successful, therefore the study used variables, namely; Perceived Quality; Trust; Passenger Satisfaction; Perceived Value; Passenger Preference; Passenger Loyalty, Behavior Intention to Purchase, and Transit Oriented Development as moderation and Passenger preference as intervening variables. Data analysis methods in this study include Importance and Performance Analysis (IPA), and Structural Equation Model (SEM) with the help of the SMART PLS 4 program and this study used a sample of 400 respondents, namely train users. Based on the results of the analysis Perceived quality, Passenger satisfaction, Trust, Passenger preference, and Passenger loyalty can have a positive and significant influence on behavior intention to purchase but Perceived value does not have a significant influence on the development of transit-oriented development can have a significant influence on loyalty and behavior intention to purchase. In Important performance analysis to improve service performance, namely unhindered train travel, high reliability, integrated and single ticket system.</p> <p>&nbsp;</p> 2024-04-07T00:00:00+00:00 Copyright (c) 2024 Soemino Eko Saputro, Edi Abdurachaman, Prasadja Ricardianto, Julison Arifin https://dinastipub.org/DIJEFA/article/view/2467 Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas 2024-04-02T05:44:57+00:00 Anggun Debana Maharani [email protected] Yenni Samri Juliati Nasution [email protected] Hendra Harmain [email protected] <p>PT Buana Wiralestari Mas is a private company engaged in the plantation and palm oil processing plant, which is a subsidiary of PT Sinar Mas, emphasizes its responsibility to the environment by managing environmental costs arising from its operational activities. Impairment or costing is how PT Buana Wiralestari Mas recognizes environmental costs and allocates that value to environmental stewardship. Environmental costs are calculated using rupiah values that are comparable to past value practices. Overhead costs, transportation, and auxiliary materials are examples of production costs included in the presentation of environmental costs. In practice, the company has not prepared a special report on environmental costs, but has included these costs in the general financial statements. The results show that PT Buana Wiralestari Mas faces several challenges related to environmental cost accounting, including the expansion of disclosure and improvement of the cost measurement system.</p> 2024-04-10T00:00:00+00:00 Copyright (c) 2024 Anggun Debana Maharani, Yenni Samri Juliati Nasution, Hendra Harmain https://dinastipub.org/DIJEFA/article/view/2468 Analysis of Marketing Strategies in Increasing Sales on Zeribowl Dessert Kitchen Asia Branch Mega Mas Field 2024-04-06T05:21:41+00:00 ahmad Muharmansyah R Maulana [email protected] Annio Indah Lestari Nasution [email protected] Aqwa Naser Daulay [email protected] <p><em>This research aims to determine marketing strategies that can be implemented to improve marketing performance at Zeribowl Dessert using the SWOT analysis method. This research method uses a qualitative method with a descriptive approach with data collection methods through documentation studies, observations, interviews and questionnaires obtained from 30 customers and 4 Zeribowl Dessert staff. The research results show that the Strength and Opportunities (SO) value is 3.23. Then the Weakness and Threats (WT) value is 3.6. Thus the researcher concludes that an aggressive strategy can be carried out by maximizing strength by taking advantage of Zeribowl's opportunities to gain profits through marketing strategies that can be implemented by Zeribowl Dessert, including; market development and market penetration, product development, market target and market positioning.</em></p> 2024-04-10T00:00:00+00:00 Copyright (c) 2024 ahmadmuharmansyahrmaulana, Annio Indah Lestari Nasution, Aqwa Naser Daulay https://dinastipub.org/DIJEFA/article/view/2497 The Influence of Profit Sharing and Brand Image On Customer Saving Decisions In Bmt Nu Banyuwangi Area 2024-04-06T05:36:21+00:00 Ahmad Syafi’ul Jazil [email protected] Munir Is'adi [email protected] Ahmadiono [email protected] <p>Research focus: 1. Knowing the partial influence of profit sharing on customers' decisions to save in Bmt Nu Area South Banyuwangi 2. Knowing the partial influence of brand image on customers' decisions to save in Bmt Nu Area South Banyuwangi. 3. Knowing the simultaneous influence of profit sharing and brand image on customers' savings decisions in Bmt Nu Area South Banyuwangi. This research is in the form of quantitative research and this research can be classified as explanatory research, so this research uses a sampling technique using purosive sampling with a total of 120 respondents.Based on the results of testing the hypothesis of this research on the profit sharing variable in saving decisions, the results show that partial and simultaneous profit sharing has a positive and significant effect on saving decisions.</p> 2024-04-15T00:00:00+00:00 Copyright (c) 2024 Ahmad Syafi’ul Jazil, Munir Is'adi, Ahmadiono https://dinastipub.org/DIJEFA/article/view/2507 The Effect of Awareness, Trust and Brand Image on Intention to Use Sharia Insurance Products with Knowledge as a Moderating Variable in Medan Belawan 2024-04-06T05:37:08+00:00 Indah Ussania [email protected] Isnaini Harahap [email protected] Juliana Nasution [email protected] <p>The purpose of this study was to determine the effect of awareness, trust and <em>brand image </em>on the intention to use Islamic insurance products with knowledge as a moderating variable in Medan Belawan. The population in this study were Islamic insurance customers in Medan Belawan. The sampling technique used purposive sampling with a total of 100 respondents. The data analysis technique applied in this research is quantitative analysis by applying <em>Moderated Regression Analysis </em>(MRA). The results showed that: (1) awareness has a significant influence on increasing the intention of Sharia insurance products in Medan Belawan. The value of t count&gt; t table or -2.600 &lt; 1.660881 and obtained a significance value &lt; 0.05 alpha level or 0.011 &lt; 0.05. (2) trust has a significant influence on increasing the intention of respondents of Sharia insurance products in Medan Belawan. The value of the t value&gt; t table or 2, 329&gt; 1.660881 and obtained a significance value &lt; alpha level 0.05 or 0.022 &lt; 0.05. Thus, the hypothesis can be accepted. (3) <em>brand image </em>has a significant influence on increasing the intention of Sharia insurance products in Medan Belawan. The value of t value&gt; t table or or 2, 766&gt; 1.660881 and obtained a significance value &lt; alpha level 0.05 or 0.007 &lt; 0.05, so the hypothesis is accepted. (4) knowledge is able to moderate the influence of awareness, trust, and <em>brand image </em>variables on the intention of Sharia insurance products in Medan Belawan.</p> 2024-04-15T00:00:00+00:00 Copyright (c) 2024 Indah Ussania, Isnaini Harahap, Juliana Nasution https://dinastipub.org/DIJEFA/article/view/2513 The Role of People's Business Credit (Kur) and The Use of E-Marketing For The Development of Msmes In Medan Deli District In Medan City 2024-04-15T13:52:27+00:00 Sujinny Sujinny [email protected] Petrus Loo [email protected] Lisa Elianti Nasution [email protected] <p>This research aims to find out whether People's Business Credit has an effect on the development of MSMEs in Medan Deli subdistrict in Medan City, to find out whether E-Marketing has an effect on the development of MSMEs in Medan Deli subdistrict in Medan City, and to find out whether People's Business Credit and E-Marketing have an effect on development of MSMEs in Medan Deli sub-district in Medan City. The type of data for this research is quantitative data. Data analysis techniques in this research are validity test, reliability test, descriptive statistics, classic assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t test, f test), and coefficient of determination. The results of this research state that the influence of people's business credit and e-marketing on the development of MSMEs in Medan Deli subdistrict in Medan City is shown by the results of multiple linear regression analysis which means that the variables of people's business credit and e-marketing together have an influence on the development of MSMEs in Medan district. Deli in Medan City.</p> 2024-04-15T00:00:00+00:00 Copyright (c) 2024 Sujinny Sujinny, Petrus Loo, Lisa Elianti Nasution https://dinastipub.org/DIJEFA/article/view/2515 Working Capital Management and Profitability in Property Industry: Evidence from ASEAN Countries 2024-04-07T10:47:15+00:00 Juita Tiur Napitulu [email protected] Moch. Doddy Ariefianto [email protected] <p>We are investigating the role of working capital on the profitability of real estate companies. Working capital is at the core of profitability in the property business model. Existing literature has established a negative relationship between working capital and profitability. To verify this hypothesis, we propose a linear regression model that links measures of profitability (ROE and Profit Margin) with measures of working capital (Current Asset to Current Liability Ratio and Working Capital Days); Liquidity (Current Asset to Current Liability Ratio), Leverage (Debt to Total Asset Ratio), Size, and company dummies serving as control variables. The regression model is estimated using a panel data set consisting of 376 companies in the ASEAN region from 2013 to 2022 (3760 annual observations per company). Model selection procedures suggest the application of Feasible Generalized Least Squares (FGLS) due to unobserved heterogeneity and the presence of serial correlation and heteroskedasticity. As expected, we find that working capital has a significant negative relationship with profitability. Subsequent robustness tests indicate consistent findings across specifications and country samples.</p> 2024-04-15T00:00:00+00:00 Copyright (c) 2024 Juita Tiur Napitulu, Moch. Doddy Ariefianto https://dinastipub.org/DIJEFA/article/view/2531 Determinants of Banking Performance for Commercial Banks on Indonesia Stock Exchange 2024-04-14T00:19:59+00:00 Afrizal Elgi [email protected] Reniati Karnasi [email protected] <p>This study examines the determinants of Indonesian banking performance caused by global uncertainty such as geopolitical conflicts and post-pandemic conditions. The study adopted quantitative approach and used samples by 34 commercial banks listed on Indonesia Exchange Stock period 2017 to 2023. Panel data regression used as analytical method. This study used bank size, bank capital, liquidity, credit risk, and inflation rate as independent variables. Furthermore, bank performance was measured by return on asset. The findings of this study were bank size and inflation rate positively impact on return on asset while the other variables have no relationship on bank performance. This study could be used as reference for future research and for banking management decision-making.</p> 2024-04-15T00:00:00+00:00 Copyright (c) 2024 Afrizal Elgi, Reniati Karnasi https://dinastipub.org/DIJEFA/article/view/2505 Analysis of The Implementation of Green Banking in Islamic Banks (Empirical Study On Indonesian Sharia Bank KCP Kabanjahe) 2024-04-04T07:32:58+00:00 Cindy Anggreni [email protected] Ahmad Syakir [email protected] Tuti Anggraini [email protected] <p>The purpose of this research is to find out how Green Banking is applied to the policies and financing options offered by Bank Syariah Indonesia KCP Kabanjahe and has been utilized to execute the idea of Green Banking. The method used in this research is field research using a qualitative descriptive research approach. Data obtained from researchers' interviews with Bank Syariah Indonesia informants were analyzed in this research. Research findings show that Bank Syariah Indonesia KCP Kabanjahe has adopted a policy of implementing environmentally friendly banking which includes internal training on this matter, modification of the bank's IT infrastructure, and management style. Implementation of green banking in distribution at Bank Syariah Indonesia KCP Kabanjahe, financing is provided by reducing social and environmental hazards as well as evaluating customers' environmental documentation for financing applications. The Small and Medium Enterprises (UKM) market sector receives an environmentally friendly guarantee in the form of ownership of environmental documents from the Indonesian Sharia Bank Office KCP Kabanjahe.</p> 2024-04-16T00:00:00+00:00 Copyright (c) 2024 Cindy Anggreni, Ahmad Syakir, Tuti Anggraini https://dinastipub.org/DIJEFA/article/view/2525 Optimizing the Security of Letter of Credit Transactions: Application of Blockchain Technology in Reducing the Risk of Fraud in Banking 2024-04-17T04:41:04+00:00 Melinda C Rantung [email protected] Harlyn Siagian [email protected] Judith Tagal Gallena Sinaga [email protected] <p>Letter of Credit (LC) transactions play a vital role in facilitating international trade, but are vulnerable to various forms of fraud such as forgery of documents and manipulation of information. In the banking context, ensuring the security of LC transactions is an urgent challenge. This research aims to investigate the potential of applying blockchain technology in improving the security of LC transactions and reducing the risk of fraud in the banking sector. This research is included in descriptive quantitative research. This research was conducted at Banks in DKI Jakarta. The population in this research are customers who use Letter of Credit transactions. The sampling technique in this research is purposive sampling so that in this research the research sample was 100 customers who used letter of credit transactions. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that blockchain technology has great potential to increase the security of LC transactions through aspects such as high data security, transparency and auditability, as well as automation through smart contracts. With proper implementation, blockchain technology can help reduce the risk of fraud, increase operational efficiency, and build trust in international trade. This study contributes to the understanding of the potential application of blockchain technology in the global financial context and highlights the importance of cross-sector collaboration to address transaction security challenges.</p> 2024-04-16T00:00:00+00:00 Copyright (c) 2024 Melinda, Harlyn Siagian, Judith Tagal Gallena Sinaga https://dinastipub.org/DIJEFA/article/view/2514 The Role Of Housewives To Improve The Family Economy By Utilizing Oil Palm Sticks In Koto Aman Village, Kabupaten Kampar, Riau 2024-04-06T14:19:14+00:00 Aumalia Hanipah [email protected] Rahmi Syahriza [email protected] Khairina Tambunan [email protected] <p><em>This research endeavors to examine the contribution of homemakers in enhancing their family's financial status by utilizing oil palm sticks. Currently, at PT Buana Wiralestari Naga Mas Div 2/3, the sticks from oil palm fronds are treated as waste, thus tarnishing the cleanliness of the oil palm plantation. Employing a qualitative approach with a descriptive method, data collection involves structured interviews with predetermined questions, direct observation of the phenomenon in the field, and documentation. The findings reveal that oil palm plantations serve as the primary source of employment and income for residents of Pt. Wira Lestari Mas division 2/3. However, the replanting process affects income, prompting many homemakers to seek additional earnings by selling sticks or converting palm frond waste into economically valuable products like broomsticks. This initiative not only yields economic benefits but also contributes to social welfare by offering useful products and enhancing environmental cleanliness. Nevertheless, fluctuating stick prices and obstacles such as the rainy season, festive occasions, and inadequate support from local authorities and PT regulations impede homemakers' endeavors in stick utilization. This underscores the significant role of homemakers in household and local economic advancement, emphasizing the importance of price stability and support from the government and community for sustained economic well-being.</em></p> 2024-04-23T00:00:00+00:00 Copyright (c) 2024 Aumalia Hanipah, Rahmi Syahriza, Khairina Tambunan https://dinastipub.org/DIJEFA/article/view/2519 Efforts to Increase Income of PT Angkasa Pura Ii Through Cargo and Logistics Business Services Managed By Subsidiaries (PT Angkasa Pura Kargo) 2024-04-07T09:38:22+00:00 Mohamad Holik Muardi [email protected] Edi Abdurachman [email protected] Jermanto Setia Kurniawan [email protected] <p>This research explores the new strategy PT Angkasa Pura II (AP II) adopted as an airport operator to innovate to increase revenue through its subsidiary PT Angkasa Pura Kargo (APK) in the cargo business through a canvas model approach. This research identifies the potential for business development in cargo services, PT Angkasa Pura II through its subsidiary, namely PT Angkasa Pura Kargo (APK) so that it can run cargo business directly, especially at Soekarno-Hatta International Airport. By improving cargo services, it is hoped to it will be directly proportional to increasing PT Non Aero's income. Angkasa Pura II This research carries out 2 stages of analysis, namely analyzing cargo estimates for the coming year and developing existing business models to create new business models that are opportunities to increase income using canvas business analysis. Based on the analysis results, it was found that the potential demand for cargo at Soekarno-Hatta International Airport shows an increasing trend of 4.67% per year. Based on this data, business opportunities to increase non-aero income through cargo business services can still be possible by carrying out business development carried out by PT APK.</p> 2024-04-23T00:00:00+00:00 Copyright (c) 2024 Mohamad Holik Muardi, Edi Abdurachman, Jermanto Setia Kurniawan https://dinastipub.org/DIJEFA/article/view/2516 The Influence of Marketing Communications and Quality of Service on Patient Satisfaction Participating in the National Health Insurance Registered at the Pratana Hegar Clinic, Bandung Regency." 2024-04-07T03:15:37+00:00 Rita Zahara [email protected] <p>The purpose of this study was to determine and analyze: (1) Marketing Communication; (2) Service Quality; (3) Patient Satisfaction; and (4) The Effect of Marketing Communication and Service Quality on Patient Satisfaction of National Health Insurance participants registered at the Pratama Hegar Clinic, both simultaneously and partially. The research method used in this research is descriptive survey and explanatory survey, the unit of analysis in this study is the patients of National Health Insurance participants registered at Pratama Hegar Clinic, Bandung Regency with a sample of 100 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that Marketing Communication at Klinik Pratama Hegar Bandung Regency turned out that most of the registered National Health Insurance participant patients gave a fairly good response; Service Quality at Klinik Pratama Hegar Bandung Regency can generally be said to be good, Patient Satisfaction is also currently considered good. Marketing Communication and Service Quality simultaneously affect the Satisfaction of National Health Insurance Participants registered at Pratama Hegar Clinic, Bandung Regency. However, partially the Service Quality value = 0.551 is more dominant in influencing patient satisfaction than Marketing Communication value = 0.340 seen from the results of data processing. Because Service Quality is more dominant in influencing Patient Satisfaction, it is the first priority in increasing Patient Satisfaction. then the Pratana Hegar Clinic, Bandung Regency is expected to improve Marketing Communication at the Pratana Hegar Clinic, Bandung Regency by including marketing training and education, so that they are able to work more competitively for the development of clinic marketing.</p> 2024-04-24T00:00:00+00:00 Copyright (c) 2024 Rita Zahara https://dinastipub.org/DIJEFA/article/view/2368 The Nexus Between Rural Bank Performance and Growth of Regional Gross Domestic Product in Depok, West Java 2024-04-24T10:11:43+00:00 Chaerani Nisa [email protected] Muhammad Nuruddin Subhan [email protected] Tyahya Whisnu Hendratni [email protected] Yohana Oentarjo [email protected] <p>This research examines the relationship between rural bank performance and regional GDP growth in Depok, West Java. Research data was collected from the Financial Service Authority website and the Central Bureau of Statistics Depok. The collected data covers 25 rural banks in Depok with a time span between the first quarter of 2017 to the first quarter of 2022. The research uses panel data, which is then regressed using a random effect model. The research results show that the Capital Adequacy Ratio and Loan Deposit Ratio have a positive impact on regional GDP growth. These findings show that healthy rural bank conditions will encourage economic growth. Therefore, a good policy atmosphere and supervision are needed to create healthy rural banks.</p> 2024-04-24T00:00:00+00:00 Copyright (c) 2024 Chaerani Nisa