2024-03-29T01:09:31Z
https://dinastipub.org/DIJEFA/oai
oai:ojs2.dinastipub.org:article/199
2022-12-24T02:18:59Z
DIJEFA:ART
THE EFFECT OF LIQUIDITY AND WORKING CAPITAL ON CORPORATE VALUES WITH PROFITABILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES LISTED ON IDX
Pratiwi, Hanna
Ronni Andri Wijaya
Desi Permata Sari
Riska Maiputri Yengsih
Liquidity, Working Capital, Company Value, Profitability.
This study aims to examine and analyze the effect of Liquidity (X1) and Working Capital (X2) on Company Value (Y) with Profitability (Z) as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2014-2018. The sample selection method used is porpusive sampling and obtained as many as 22 manufacturing companies as samples with 110 observations. Based on the partial test results there is a significant effect between liquidity on firm value, there is no influence between working capital on firm value. Liquidity and working capital together have a significant effect on firm value. Profitability is not able to moderate liquidity to the value of the company. Profitability is able to moderate working capital to the value of the company. Simultaneously liquidity and working capital have a significant effect on firm value. The contribution of the independent variable that is liquidity and working capital in influencing the dependent variable that is the value of the company is 87.23%.
Dinasti Publisher
2020-03-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/199
10.38035/dijefa.v1i1.199
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 1-7
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/199/147
Copyright (c) 2020 Hanna Pratiwi, Ronni Andri Wijaya, Desi Permata Sari, Riska Maiputri Yengsih
oai:ojs2.dinastipub.org:article/200
2022-12-24T02:18:59Z
DIJEFA:ART
KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE
Pratiwi Putri, Kartika
Meita Chandra Devi
Dodi Tisna Amijaya
Knowledge, Fiscus Services, Compliance
Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and continued by using multiple linear regression analysis. The results of the study prove that the level of knowledge of taxation and fiscus services affect partially tax compliance by 3.5% and fiscus services by 57.2%. Simultaneous is influenced by knowledge of taxation and fiscus services by 60.7% and by 39.3% influenced by other factors.
Dinasti Publisher
2020-03-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/200
10.38035/dijefa.v1i1.200
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 8-20
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/200/148
Copyright (c) 2020 Kartika Pratiwi Putri, Meita Chandra Devi , Dodi Tisna Amijaya
oai:ojs2.dinastipub.org:article/201
2022-12-24T02:18:59Z
DIJEFA:ART
MULTIPLE REGRESSION : DETEMINANT ON PROFITABILITY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA
Tisna Amijaya, Dodi
Siti Komariah
NPF, CAR, FDR, Profitability
The Islamic financial system is potential to be a locomotive of the national economy and be able to overcome gaps. One of them is Islamic banking which is increasingly developing in Indonesia. The development of Islamic banking is expected to increase economic growth. For this reason, Islamic banking is needed which has a healthy financial performance. This study aims to analyze the effect of NPF, CAR, and FDR on Profitability at Islamic Commercial Banks. The data used in this study were obtained from Islamic commercial bank financial statements which are recorded in the OJK for 2015-2018. The population in this study is 14 Sharia Commercial Banks in Indonesia, and using the purposive sampling method, there are 12 bank samples which will be examined. The analysis technique used in this study is multiple linear regression models. The results showed that NPF, CAR and FDR had a significant effect on profitability.
Dinasti Publisher
2020-03-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/201
10.38035/dijefa.v1i1.201
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 21-30
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/201/149
Copyright (c) 2020 Dodi Tisna Amijaya, Siti Komariah
oai:ojs2.dinastipub.org:article/202
2022-12-24T02:18:59Z
DIJEFA:ART
THE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION
Pratiwi, Devica
Syane Mulyawan
Zefanya Evans Lino
CG, Corporate Governance, Financial Statement, Investor Reaction
The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.
Dinasti Publisher
2020-03-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/202
10.38035/dijefa.v1i1.202
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 31-39
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/202/150
Copyright (c) 2020 Devica Pratiwi, Syane Mulyawan, Zefanya Evans Lino
oai:ojs2.dinastipub.org:article/205
2022-12-24T02:18:59Z
DIJEFA:ART
THE IMPACT OF MACRO FACTORS ON COMPOSITE STOCK PRICE INDEX (CSPI) IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2014-2018
Djamaluddin, Said
Riki Ardoni
Aty Herawati
Dollar Exchange Rate, Yuan Exchange Rate, Dowjones Index, Shanghai Index, WTI.
This study aims to determine the effect of the BI rate, the dollar exchange rate, the yuan exchange rate, the Dow Jones index, the Shanghai index and world oil prices on the composite stock price index (CSPI). The data used is the period from January 2014 to December 2018 with the multiple regression analysis method. The results showed that the BI rate, Dollar Exchange, Yuan Exchange, Dow Jones, SSE Composite Index and WTI were able to explain the 91.8% effect on CSPI and the remaining 8.2% explained by other variables not examined. T test results show that partially BI interest rates, the yuan and Shanghai exchange rates do not have a significant effect on CSPI. While the dollar exchange rate, Dow Jones Index and world crude oil prices have a significant influence on the composite stock price index (CSPI) with coefficients respectively - 0.41705, +0.21245 and -7.86373. The independent variable that has the most dominant influence on CSPI is Crude Oil (WTI).
Dinasti Publisher
2020-03-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/205
10.38035/dijefa.v1i1.205
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 40-53
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/205/153
Copyright (c) 2020 Said Djamaluddin, Riki Ardoni , Aty Herawati
oai:ojs2.dinastipub.org:article/206
2022-12-24T02:18:59Z
DIJEFA:ART
MANAGING DIVERSITY OF HUMAN RESOURCES AS AN EFFORT TO IMPROVE EMPLOYEE PERFORMANCE (CASE STUDY AT PT. LONTAR PAPYRUS PULP & PAPER INDUSTRY)
Almaududi, Said
Managing Diversity, Human Resources, Performance
This study aims to analyze the effect of managing the diversity of human resources on the performance of employees of PT. Lontar Papyrus Pulp & Paper Industry. The study population was all employees of PT. Lontar papyrus pulp & paper industry, West Tanjung Jabung Regency, totaling 3,023 people. the size or number of samples in this study is determined based on the theory developed by Slovin with a value of e = 10%, so that a sample of 97 people is obtained. The approach in this study uses a quantitative approach to the survey method and uses Partial Least Square (PLS) data analysis. But before the analysis, the outer model test is first performed through the validity and reliability test. Furthermore, the Inner Model test is carried out through the R-Square (Coefficient of determination) and F-Square (f2 effect size) tests. The results showed that the management of diversity in human resources affected the performance of the employees of PT. Lontar Papyrus Pulp & Paper Industry. management of diversity in human resources affected the performance of the employees of PT. Lontar Papyrus Pulp & Paper Industry.
Dinasti Publisher
2020-03-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/206
10.38035/dijefa.v1i1.206
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 54-63
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/206/154
Copyright (c) 2020 Said Almaududi
oai:ojs2.dinastipub.org:article/207
2022-12-24T02:18:59Z
DIJEFA:ART
ANALYSIS OF EXPORT COMPETITIVENESS TEXTILE AND APPAREL INDONESIA, CHINA, INDIA
Susanto, Bambang
Sukadwilinda
Competitiveness, Herfindahl, TSR, RCA, CMS
The textile and apparel industries are labor-intensive and capital-intensive industries. The focus of this research looks at the competitiveness of textiles and apparel in Indonesia, China and India. The research method used is comparative descriptive, with the Herfindahl approach, Trade Specialization, Relevealed Comparative Adventage and Constan Market Share. Herfindahl calculation shows the market structure in Indonesia, China and India in the form of perfect competition. While the Trade Specialization approach, Indian exports are more stable than Indonesia and China. The TSR approach generally shows Export Promotion. The Revealed Comparative Adventage approach, Indonesia and India show stable and stagnant results, the RCA scale shows that China has a comparative advantage and strong competitiveness. Conclusion of the research, the market structure takes the form of a perfect competition and Export Promotion. China Has comparative advantages and strong competitiveness, followed by Indonesia and India.
Dinasti Publisher
2020-03-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/207
10.38035/dijefa.v1i1.207
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 64-70
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/207/155
Copyright (c) 2020 Bambang Susanto, Sukadwilinda
oai:ojs2.dinastipub.org:article/224
2022-12-24T02:18:59Z
DIJEFA:ART
EFFECT OF LEADER MEMBER EXCHANGE, ORGANIZATIONAL CULTURE AND EMPLOYEE ENGAGEMENT ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (CASE STUDY GEN Y IN PERUM LPPNPI)
Mahmudi, Budi
Farida Elmi
Leaders Member Exchange, Organizational Culture, Employee Engagement, Organizational Citizenship Behavior, WarpPLS.
This study aims to determine the effect of the leader member exchange, organizational culture, employee engagement on organizational citizenship behavior. This type of research is descriptive verification method. The population of all employees of Perum LPPNPI, decision-probability sampling technique with a sample of 200 employees. Data Analysis Structural Equation Modeling (SEM) method Partial Least Square (PLS) with 6.0 WarpPLS program. The results showed that the leader member exchange have a significant effect on employee engagement, organizational culture have a significant effect on employee engagement, employee engagement significantly influence the organizational citizenship behavior, leader member exchange have a significant effect on organizational citizenship behavior, and organizational culture significant effect on organizational citizenship behavior.
Dinasti Publisher
2020-04-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/224
10.38035/dijefa.v1i1.224
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 71-82
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/224/163
Copyright (c) 2020 Budi Mahmudi, Farida Elmi
oai:ojs2.dinastipub.org:article/225
2022-12-24T02:18:59Z
DIJEFA:ART
EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY TO THE FIRM VALUE
Markonah, Markonah
Salim, Agus
Franciska, Johanna
Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR) dan Price Book Value (PBV).
This study aims to determine the effect of profitability (ROA), leverage (DER) and liquidity (CR) on corporate value (PBV) in food and beverage manufacturing companies listed on the Jakarta Stock Exchange. Research Methodology research uses the data panel regression analysis method with the model used is fixed effect. The results of the F test show that profitability (ROA), leverage (DER), and liquidity (CR) adequately explain the influence on firm value (PBV). Result of research show that profitability (ROA) and leverage (DER) have significant effect to company value variable (PBV) while variable of liquidity (CR) has no significant effect to company value variable (PBV). The results of Determination Coefficient Test showed that the proportion influence of profitability, leverage and liquidity to company value was 86%. While the rest of 14% influenced by other variables.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/225
10.38035/dijefa.v1i1.225
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 83-94
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/225/164
Copyright (c) 2020 Markonah Markonah, Agus Salim, Johanna Franciska
oai:ojs2.dinastipub.org:article/226
2022-12-24T02:18:59Z
DIJEFA:ART
THE EFFECT OF CAPITAL STRUCTURE, COMPANY GROWTH, AND INFLATION ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLE (STUDY ON MANUFACTURING COMPANIES LISTED ON BEI PERIOD 2014 - 2018)
Topani Suzulia, Maya
Sudjono
Ahmad Badawi Saluy
Firm Value, Capital Structure, Company Growth, Inflation, Profitability
The purpose of this research is to test and analyze the effect of capital structure, company growth, and inflation on firm value with profitability as intervening variable. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018 totaling 174 companies. Determination of the sample is selected by purposive sampling. Out of 174 populations, only 27 samples were selected. The type of research data is panel data. Path analysis was chosen as the method of data analysis. The results shows that partially capital structure has a significant effect on firm value, company growth and inflation have no significant effect on firm value, capital structure has a significant effect on profitability, company growth and inflation have no significant effect on profitability, profitability has a significant effect on firm value. Profitability mediates the effect of capital structure on firm value, profitability does not mediate the effect of company growth and inflation on firm value.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/226
10.38035/dijefa.v1i1.226
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 95-109
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/226/165
Copyright (c) 2020 Maya Topani Suzulia, Sudjono, Ahmad Badawi Saluy
oai:ojs2.dinastipub.org:article/227
2022-12-24T02:18:59Z
DIJEFA:ART
MODEL OF CONSUMER TRUST ON TRAVEL AGENT ONLINE: ANALYSIS OF PERCEIVED USEFULNESS AND SECURITY ON RE-PURCHASE INTERESTS (CASE STUDY TIKET.COM)
Bimaruci, Hazimi
Agung Hudaya
Hapzi Ali
perceived usefulness, trust, repurchase intention
Technological development is very rapid, many things are very influential with the presence of the internet, many consumers are spoiled by online shopping, with this it will make it easier for transactions between sellers and buyers. Starting from the search for goods, to make payment transactions. But with the internet, in addition to making it easier for buyers and sellers, but also creating new problems, with the convenience, it will make it easier for competitors to do the same. Competitors will more easily seize customers, and customers will also more easily go to other sellers, therefore the question arises, how to make repurchase intention occur. One business player who sees the internet as a new market share in attracting consumers is the online travel agent business. In the beginning, this travel business was only done conventionally. Then the travel business also utilizes technology in marketing activities. With this research will find out whether there is an influence between perceived usefulness, with trust, then whether there is a perceived influence on repurchase intention, and whether there is an influence of trust with repurchase intention. The sampling technique was purposive sampling. Using the Slovin formula, a sample of 100 customers was obtained, the margin of error set was 10% or 0.10. Quantitative analysis methods with SEM analysis tools and Smart PLS and SPSS tools.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/227
10.38035/dijefa.v1i1.227
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 110-124
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/227/166
Copyright (c) 2020 Hazimi Bimaruci, Agung Hudaya
oai:ojs2.dinastipub.org:article/228
2022-12-24T02:18:59Z
DIJEFA:ART
FISCAL FACILITIES TO IMPROVE EXPORT PERFORMANCE
Situmorang, Erwin
Performance Ekspor, Tax Incentif, Exports, Bonded Zone, Manufacture
The Indonesian government, issued a number of policies to help exporters to be able to compete in the world market by exempting import duties or returning import duties on imported goods for export purposes in the form of Bonded Zone and KITE.The policy is aimed at attracting foreign investment and increasing exchange rates, as a laboratory for economic reform and technology transfer, as well as increasing labor force in unproductive areas. Providing facilities provided by the government During 2017 to 1,606 companies valued at Rp 57.28 T from that year. In that year, the total value of exports produced was Rp. 780.8 T, or covering 47.23% of the total national manufacturing exports. The existence of KB and KITE facilities has stimulated the formation of gross fixed capital of IDR 178.17 trillion throughout 2017. From the spillover effect, companies receiving facilities in KB and KITE involve as many as 95,251 business networks, including 68,234 in KB that absorb labor 1.13 million people work and 27,017 business networks in KITE with a workforce of 292.2 thousand people. The presence of companies in KB and KITE contributed to the creation of indirect economic activity of 268,508 businesses, the majority of companies that obtain KB and KITE facilities come from the Western Region of Indonesia, where the number of recipients is concentrated in Java with the largest percentage of companies receiving facilities of 90.35 percent. While, West Java is the province with the largest percentage of KB and KITE facility recipients, which is around 43.90 percent. These results are in accordance with current conditions, where West Java Province is a province that has the most industrial estates in Indonesia, namely 25 industrial estates or equivalent to 33.8 percent of the total 74 industrial estates in Indonesia.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/228
10.38035/dijefa.v1i1.228
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 125-133
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/228/167
Copyright (c) 2020 Erwin Situmorang
oai:ojs2.dinastipub.org:article/229
2022-12-24T02:18:59Z
DIJEFA:ART
OVERVIEW OF INCOME TAX ON MORE VAT DIFFERENCES IN RETAIL USED MOTORCYCLE RETAIL
Nur Azizah, Waidatin
Suparna Wijaya
VAT Over Difference, Used Motor Vehicles, Input Taxes, Output Taxes
The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/229
10.38035/dijefa.v1i1.229
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 134-145
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/229/168
Copyright (c) 2020 Waidatin Nur Azizah, Suparna Wijaya
oai:ojs2.dinastipub.org:article/230
2022-12-24T02:18:59Z
DIJEFA:ART
DETERMINATION ANALYSIS OF REGIONAL INCOME TOWARDS DOMESTIC REGIONAL PRODUCT WITH REGIONAL INVESTMENT AS A MODERATOR
Aziz, Khalid
Soeratno
Sri Ambarwati
Gross Regional Domestic Product, Regional Original Revenue, Balance Funds, Other Legitimate Regional Revenues, Regional Investment
Regional income is a source of income for local governments that hold every activity that has an allocation of funds for people. The purpose of this study is to study and analyze the structure of regional income with regional investment as a moderator. This research was conducted at the Regency / City government in West Java Province, this study uses secondary data released from the APBD and PDRB realization report in the period 2014 to 2017. The sample research method used was purposive sampling technique. The analytical method used is the Moderated Regression Analysis using Eviews 9. Based on the results of the analysis obtained from regional original income, regional investment, balanced funds that are moderated by regional investment. Regional original income is moderated by significant regional investment on gross regional domestic product. The results of the study are used to include local governments in managing regional revenue sources and taking an assessment to make regional investments. This journal is the result of his own work and all sources, both quoted and referenced, have been properly approved.
Dinasti Publisher
2020-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/230
10.38035/dijefa.v1i1.230
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 146-164
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/230/169
Copyright (c) 2020 Khalid Aziz, Soeratno, Sri Ambarwati
oai:ojs2.dinastipub.org:article/232
2022-12-24T02:18:59Z
DIJEFA:ART
MODEL OF STUDENT INVESTMENT INTENTION WITH FINANCIAL KNOWLEDGE AS A PREDICTOR THAT MODERATED BY FINANCIAL SELFEFFICACY AND PERCEIVED RISK
Elfahmi, Ryan
Ikin Solikin
Nugraha
Investment Intentions, Financial Knowledge, Financial Self-efficacy, Perceived Risk.
This study aims to predict students' investment intentions in the Indonesia Stock Exchange. The questions in this study are whether financial knowledge shows a significant effect on student investment intentions on the Indonesia Stock Exchange, whether financial self-eficacy shows a significant effect in strengthening or weakening student investment intentions on the Indonesia Stock Exchange and whether the perceived risk shows a significant effect in strengthening or weakening student investment intentions in the Indonesia Stock Exchange. The analysis technique in this study using SPSS ver.21 and analyzed by regression PROCESS v3.4 by Andrew F. Hayes. The sampling method is purposive sampling, with several criteria developed previously. Questionnaires are used to collect data from respondents. Respondents in this study were students at the University of Pamulang, South Tangerang. A total of 400 respondents participated. Based on the analysis, Financial Knowledge influences students' investment intentions on the Indonesia Stock Exchange. Financial self-efficacy does not shows a significant influence in strengthening student investment intentions on the Indonesia Stock Exchange. The perceived risk shows a significant effect in weakening students' investment intentions on the Indonesia Stock Exchange.
Dinasti Publisher
2020-04-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/232
10.38035/dijefa.v1i1.232
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 2020); 165-175
2721-303X
2721-3021
10.38035/dijefa.v1i1
eng
https://dinastipub.org/DIJEFA/article/view/232/170
Copyright (c) 2020 Ryan Elfahmi, Ikin Solikin, Nugraha
oai:ojs2.dinastipub.org:article/265
2022-12-24T02:19:12Z
DIJEFA:ART
EFFECTIVENESS AIS ON USER SATISFACTION, REAL TIME REPORTING TO THE ORGANIZATIONAL IMPACT
Candra Devi, Meita
Kartika Pratiwi Putri
Dodi Tisna Amijaya
Hendri Maulana
SIA, User Satisfaction, Real Time Reporting, Organizational Impact
Accounting Information System (AIS) is an important factor in increasing employee satisfaction and reporting company performance in real time. Research to find out the effectiveness of the adoption of AIS for user satisfaction and real-time reporting and to see the impact of the organization is done by the survey method. The number of respondent's National Private Commercial Banks was 45 from 65 population. Data collection was carried out by distributing questionnaires, and then analyzed using PLS (Partial Least Square). The results show that as partially the effectiveness applying AIS has a positive effect on user satisfaction of 28,353, real-time reporting and organizational impact. Partial user satisfaction and real-time reporting also have a positive effect on organizational impact. Simultaneously the effectiveness of implementing an AIS, user satisfaction and real time reporting also have a positive effect on the organization's impact. This finding reveals that AIS could increase the organization impact.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/265
10.38035/dijefa.v1i2.265
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 176-190
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/265/192
Copyright (c) 2020 Meita Candra Devi, Kartika Pratiwi Putri, Dodi Tisna Amijaya, Hendri Maulana
oai:ojs2.dinastipub.org:article/266
2022-12-24T02:19:12Z
DIJEFA:ART
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND RISK PROBABILITY TO THE REVENUE OF FOOD AND BEVERAGE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2013-2018 PERIOD
Sunaryo, Deni
Income, Corporate Social Responsibility, Risk Probability.
A This study aims to determine the effect of Corporate Social Responsibility and risk probability on income in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The independent variable used in this study is Corporate Social Responsibility and risk probability. The dependent variable used is income. The sampling method used in this study used a purposive sampling technique and obtained 7 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 23. The results of the study show that Corporate Social Responsibility has no significant effect on corporate earnings. Whereas, the probability of risk has a significant effect on company earnings. Then the Corporate Social Responsibility and risk probability together (simultaneous) have a significant influence on company income.bstract written in one paragraph using standard with enhanced spelling. 150 words maximum, using Times New Roman font size 12, space 1, Italic. Contains a brief overview of the overall results of the study including the background of the problem, objectives, methods, results, and conclusions. Avoid writing citations and abbreviations in abstracts.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/266
10.38035/dijefa.v1i2.266
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 191-202
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/266/193
Copyright (c) 2020 Deni Sunaryo
oai:ojs2.dinastipub.org:article/267
2022-12-24T02:19:12Z
DIJEFA:ART
HOW TOP MANAGEMENT TEAMDIVERSITY INFLUENCES COMPANY PERFORMANCE?: THE CASE OF INDONESIAN STATE-OWNED ENTERPRISES HOLDING
Permana, Erwin
Sri Widyastuti
Achsanul Qosasi
SOE Holding, TMT, corporate culture and performance
The research conducted at SOEs Holding aims to analyze the effect of TMT diversity on company performance. The research samples are forty Indonesian SOEs that incorporated into four SOEs Holding that surveyed through the questionnaire. The data analysis technique uses Structural Equation Model (SEM) with SmartPLS. The results concluded that TMT diversity had a significant effect on corporate culture, which mediates TMT diversity’s significant effect on company performance. Nevertheless, without corporate culture as the mediating variable, TMT diversity has no significant effect on company performance.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/267
10.38035/dijefa.v1i2.267
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 203-217
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/267/194
Copyright (c) 2020 Erwin Permana, Sri Widyastuti , Achsanul Qosasi
oai:ojs2.dinastipub.org:article/268
2022-12-24T02:19:12Z
DIJEFA:ART
TRANSPARENCY OF PROCUREMENT PROCESS AT THE MINISTRY OF FINANCE REPUBLIC OF INDONESIA
Ratnawati, Aryanti
Audita Setiawan
Ferry Ferdian Taufik
Louisiani Mansoni
E-Tendering, E-Purchasing, Transparency
Based on Theory of Planned Behavior, technology will facilitate the achievement of objectives. The process of procurement of goods and services at the Ministry of Finance Republic of Indonesia is carried out electronically, in the form of e-tendering and e-purchasing. Procurement with this technology makes the procurement process simpler, allowing the Ministry of Finance's Inspectorate General to carry out procurement with greater value and with shorter time. This study identifies and analyzes the e-tendering process and e-purchasing process towards the transparency of the procurement process of government goods and services . The conclusions is that e-tendering and e-purchasing contributed to transparency and showed that there was an influence between e-tendering and e-purchasing on the transparency of the process of procuring government goods and services at the Ministry of Finance of the Republic of Indonesia.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/268
10.38035/dijefa.v1i2.268
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 218-230
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/268/195
Copyright (c) 2020 Aryanti Ratnawati, Audita Setiawan , Ferry Ferdian Taufik , Louisiani Mansoni
oai:ojs2.dinastipub.org:article/269
2022-12-24T02:19:12Z
DIJEFA:ART
IMPLEMENTATION OF ERGONOMICS IN THE WORK ENVIRONMENT FOR EMPLOYEE HEALTH AND SAFETY
Gamayudha, Rangga
Mokh Adib Sultan
Health, Safety, Ergonomy
This reserach based on health issues because of the employee that Appear ergonomical failure. This condition can be a burden for the company peroductivity and performance. Many industries look this issue as a minor issue and they concern not to take this into serious discussions to solve the issue, but this minor issue can effect spesifically Become a major issue for the health and safety of the employees in the company. This research objectives is to describe the implication of ergonomical failure to health and safety of emplyee that can effect the company productivity and performance. By comparing some of Articles that already discuss about this issue, the author want to give insight about how important this issue and give solution from ergonomical view.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/269
10.38035/dijefa.v1i2.269
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 231-236
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/269/196
Copyright (c) 2020 Rangga Gamayudha, Mokh Adib Sultan
oai:ojs2.dinastipub.org:article/270
2022-12-24T02:19:12Z
DIJEFA:ART
DETERMINANTS OF RISK REPORTING : EVIDENCE FROM INDONESIA
Fujianti, Lailah
Florida Aryani
Amelia Damayanti
Risk Reporting, Good Corporate Governance
This study analyzes risk reporting determinants namely the board of commissioners, independent commissioner and audit committee. The sample of this study consisted of 34 companies listed on the Indonesia Stock Exchange (IDX) and submitted the annual financial reports to the Indonesia Stock Exchange in 2015 and 2016. The test results showed that the board of commissioners and independent commissioners had an effect on risk disclosure, while the audit committee had no effect against risk reporting.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/270
10.38035/dijefa.v1i2.270
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 237-252
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/270/197
Copyright (c) 2020 Lailah Fujianti, Florida Aryani , Amelia Damayanti
oai:ojs2.dinastipub.org:article/271
2022-12-24T02:19:12Z
DIJEFA:ART
INDONESIA SOEs BUILDING COMPETITIVE ADVANTAGE
Lenggogeni, Lenggogeni
Nandan Limakrisna
Innovation, Cross-Functional Coordination, Value Creation, Competitive Advantage, Marketing Performance.
This article argues that the State-Owned Enterprises (SOEs) are still incapable of Achieving the expected marketing performance. The low performance is due to the incapabilities of the SOEs in competition with other companies, inaccuracies in innovation both in terms of products, processes, and market innovation, as well as lack of coordination in the creation of multifunctional product value. The article is based on an empirical survey involving 141 state-owned companies. The results of analyzes indicate that SOEs have created innovative, cross-functional coordination, and value creation, but still weak in making product innovation and market value creation. Innovation has proven links with cross-functional coordination, while the innovation and cross-functional coordination effect on product value creation. However, Innovation has a predominant influence on value creation in comparison with cross-functional coordination. Meanwhile, the innovation by the SOEs has not been able to create a competitive advantage, while cross-functional coordination has a dominant influence on competitive excellence, Compared to the effect of innovation and value creation.
Dinasti Publisher
2020-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/271
10.38035/dijefa.v1i2.271
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 253-263
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/271/198
Copyright (c) 2020 Lenggogeni Lenggogeni, Nandan Limakrisna
oai:ojs2.dinastipub.org:article/299
2022-12-24T02:19:12Z
DIJEFA:ART
MANAGERIAL PERFORMANCE MODEL THROUGH DECISION MAKING AND EMOTIONAL INTELLIGENCE IN PALUTA DISTRICT
Harahap, Erwin H.
Hapzi Ali
Performance, Decision Making and Emotional Intelligence
This study aims to determine and analyze the effect of Emotional Intelligence on Managerial Performance directly and indirectly through Decision Making. The sample in this study amounted to 44 regional device organizations leaders in Padang Lawas Utara (Paluta) District. Data analysis method using path analysis. The results of the study note that Emotional Intelligence and Decision Making simultaneously affect Managerial Performance, but partially Decision Making has a more dominant influence. The indirect effect of Emotional Intelligence on Managerial Performance through Decision Making is greater than the direct influence of Emotional Intelligence on Managerial Performance, thus Decision Making is able to be an intermediary variable for the influence of Emotional Intelligence on Managerial Performance.
Dinasti Publisher
2020-05-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/299
10.38035/dijefa.v1i2.299
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 264-274
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/299/214
Copyright (c) 2020 Erwin H. Harahap, Hapzi Ali
oai:ojs2.dinastipub.org:article/300
2022-12-24T02:19:12Z
DIJEFA:ART
THE EFFECT OF MACRO ECONOMY AND FINANCIAL PERFORMANCE ON STOCK PRICE WITH EARNING PER SHARE AS THE INTERVENING VARIABLE (A STUDY ON RETAIL TRADING COMPANY IN IDX IN 2011-2018)
Rahadian Rachman, Rendra
Sudjono
Saluy, Ahmad Badawy
Stock Price, Macro Economy, Financial Performances, Retail Company
The present study aimed to analyze a macro economic effect - proxied by BI rate, exchange rate, Foreign Direct Investment (FDI)- and financial performance - proxied by current ratio (CR), net profit margin (NPM), and debt to equity ratio (DER)- on stock price, using Earning per Share (EPS) as the intervening variable. The object of the study was retail company listed on Indonesia Stock Exchange in 2011-2018. The study used data from financial statement, BI rate fluctuation, rupiah exchange rate, FDI volume, and stock price in 2011-2018. In this study, path analysis and linear regression analysis were done using SPSS 21. The result of the study showed that, partially, BI rate and EPS positively and significantly affected stock price. While exchange rate, FDI, NPM, and DER positively, yet not significantly. Whereas Current ratio negatively and not significantly affect the stock prices. The path analysis result showed that it was only CR and DER that affected stock prices through EPS.
Dinasti Publisher
2020-05-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/300
10.38035/dijefa.v1i2.300
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 275-290
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/300/215
Copyright (c) 2020 Rendra Rahadian Rachman, Sudjono , Ahmad Badawy Saluy
oai:ojs2.dinastipub.org:article/301
2022-12-24T02:19:12Z
DIJEFA:ART
THE EFFECT OF DOW JONES INDEX AND INDONESIA MACRO VARIABLES INDEX ON FINANCIAL SECTOR PRICE INDEX POST GLOBAL FINANCIAL CRISIS 2008
Aris Andika, Yusup
Said Djamaluddin
Dow Jones Index, Dollar Exchange Rate, BI Rate, Inflation, Financial Sector Stock Price Index (CSPI)
This study aims to determine whether the Dow Jones Index, exchange rate, interest rates, and inflation affect the Financial Sector Stock Price Index. The population in this study is the Financial Sector Stock Price Index (CSPI) data from December 1995 to December 2018. The sample in this study is the monthly data of the Dow Jones Index, Rupiah Exchange Rates, SBI Interest Rates, Inflation, and CSPI within 10 years (120 months) from January 2009 to December 2018 where the CSPI experienced fluctuations during this period. The data analysis technique used is multiple linear regression. Research results show that Simultaneously, the Dow Jones Index variables, Dollar Exchange Rate, BI Rate, and Inflation significantly influence the dependent variable of the JCI movement with a coefficient value of 96.53%. The Dow Jones Index variable partially has a significant effect and is positively correlated with the CSPI dependent variable. Dollar Exchange Variable partially has a significant effect and negatively correlates to the CSPI dependent variable. The BI Rate variable partially has no significant effect and positively correlates to the CSPI dependent variable. Inflation variable partially has no significant effect and positively correlated to the CSPI dependent variable.
Dinasti Publisher
2020-05-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/301
10.38035/dijefa.v1i2.301
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 291-314
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/301/216
Copyright (c) 2020 Yusup Aris Andika, Said Djamaluddin
oai:ojs2.dinastipub.org:article/302
2022-12-24T02:19:12Z
DIJEFA:ART
RECOGNIZING MOTIVATION OF TRAVELER ON TRAVEL DECISION
Al Faruq Abdullah, Muhamad
Agung Hudaya
Nur Endah Retno Wuryandari
Tourism, travel decision, Price perception, group reference, product differentiation, purchase decision
The increased competitiveness of business and travel in Indonesia, making the businesses sought in various ways to survive and improve their business. They compete to attract the attention of potential consumers or tourists and influence them to buy tourist products offered. Kaki Semut Adventure is an example Event Organizer which is focused in tourism, they survived in business tourism even they had progress to develop consumer in the sale of domestic tour packages for open trip or private trip. The purpose of this study an investigation to determine the depth overview of what is affecting traveler to do making travel decision. So this study adds a literature in the field of tourism by explaining the concept correlation between price perceptions, group reference, and product differentiation to stimulate traveler in travel decision.
Dinasti Publisher
2020-05-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/302
10.38035/dijefa.v1i2.302
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 315-323
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/302/217
Copyright (c) 2020 Muhamad Al Faruq Abdullah, Agung Hudaya , Nur Endah Retno Wuryandari
oai:ojs2.dinastipub.org:article/303
2022-12-24T02:19:12Z
DIJEFA:ART
THE DIRECT EFFECT OF THE LEADERSHIP ON THE SERVICE PERFORMANCE AND THE INDIRECT EFFECT THROUGH THE JOB STATISFACTION, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Rini Larono, Stenly
Jawali Jurry Ektivianus
Jawali Jurry Ektivianus
The aims of the research is to determine the direction and the extent of the hospital leadership on job satisfaction, organizational commitment, organizational citizenship behavior and employee service performance at the type C regency general hospital of the Talaud isles regency, north Sulawesi province. The research employed the civil servant employee working at the hospital H. also employed a survey sampling technique with structural questionnaires, using a liker type scale with five ranks. The data of 130 civil seruan employee respondents was the collected from type C regency general hospital of Talaud isles regency analyzed with structural equation Model (SEM) analysis with Amos 22.0 version and SPPS program of 22.00 version. The result and the findings of the research indicated that there is an indirect, positive and significant influence of hospital leadership on employee service performance through job satisfaction and organizational citizenship behavior.
Dinasti Publisher
2020-05-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/303
10.38035/dijefa.v1i2.303
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 324-335
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/303/218
Copyright (c) 2020 Stenly Rini Larono, Jawali Jurry Ektivianus
oai:ojs2.dinastipub.org:article/308
2022-12-24T02:19:12Z
DIJEFA:ART
THE ROLE OF CUSTOMER INNOVATION AND ORIENTATION ON THE BUSINESS PERFORMANCE OF PT PEGADAIAN (PERSERO) SUMATERA AREA OF SOUTH SECTION
Prasetyo, Joko
Syamsurijal AK
Zakaria Wahab
Muchsin Saggaff Shihab
Customer Orientation, Innovation, Business Performance.
Facing increasingly stringent global markets, PT Pegadaian (Persero) continues to innovate various products and services, but its business performance has not yet satisfied various parties. The purpose of this study is to determine the role of innovation in the relationship between customer orientation and business performance. Another objective is to obtain empirical evidence of the influence of customer orientation both directly and indirectly on the business performance of PT Pegadaian (Persero). The design of this study uses a quantitative approach with a survey method. The research model is confirmatory, so the data analysis technique used is the structural equation model (SEM) with the application of the LISREL program. The study population was all customers of PT. Pegadaian (Persero) in the Southern Sumatra Region. The total sample of 120 respondents taken by accidental sampling. The results of this study indicate that the direct influence of customer orientation on business performance is smaller than the indirect effect. This shows that the innovation variable is a good mediator for the relationship between customer orientation and business performance. The better customer orientation is done, it will increase innovation, which in turn will affect the business performance of PT Pegadaian (Persero). The managerial implication of this research is the need for PT Pegadaian, especially in the marketing division to continue to carry out customer-oriented marketing strategies with various innovations that customers need.
Dinasti Publisher
2020-05-17
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/308
10.38035/dijefa.v1i2.308
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 336-344
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/308/219
Copyright (c) 2020 Joko Prasetyo, Syamsurijal AK, Zakaria Wahab, Muchsin Saggaff Shihab
oai:ojs2.dinastipub.org:article/309
2022-12-24T02:19:12Z
DIJEFA:ART
THE EFFECTS OF CONTENT AND INFLUENCER MARKETING ON PURCHASING DECISIONS OF FASHION ERIGO COMPANY
H.P, Yodi
Widyastuti S
Noor, L.S
Content Marketing, Influencer Marketing, Consumer Behavior, Purchasing Decisions
This study aims to study content marketing and influence marketing on the purchasing decisions mediated by consumer behavior. The population used in this study were consumers from the Erigo Company. The sampling technique used purposive sampling with the number of samples obtained as many as 100 respondents. The analysis technique used in this study is the path analysis method. The test results show that content marketing has a direct influence and contribution to consumer behavior, the influence of marketing in the same direction and contribution to marketing behavior, content marketing has a direct and contributing to purchasing decision, marketing influence in the same direction and contributes to purchases, consumer behavior has a same direction and contribution to purchasing decisions. The influence of content marketing proved to be in the same direction and has a significant contribution to purchasing decisions through consumer behavior, the influence of influencer marketing proved to be in the same direction and has a significant contribution to purchasing decisions through consumer behavior. The results of this test also show a measure of the indirect effect of marketing content and the effect on purchasing decisions through behavior smaller compared to the influence of product differences and the effect of marketing on purchasing decisions directly.
Dinasti Publisher
2020-05-17
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/309
10.38035/dijefa.v1i2.309
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 345-357
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/309/220
Copyright (c) 2020 Yodi H.P, Widyastuti S, Noor, L.S
oai:ojs2.dinastipub.org:article/310
2022-12-24T02:19:12Z
DIJEFA:ART
GREEN HUMAN RESOURCE MANAGEMENT, CUSTOMER ENVIRONMENTAL COLLABORATION AND THE ENABLERS OF GREEN EMPLOYEE EMPOWERMENT: ENHANCHING AN ENVIRONMENTAL PERFORMANCE
Hutomo, Arry
Theresia Marditama
Nandan Limakrisna
Ilham Sentosa
John Lee Kean Yew
Green Human Resources Management, Customer Environmental Collaboration, Employee Green Empowerment, Environmental Performance.
Researchers have shown that both of green human resources management (GHRM) practices and customer environmental collaboration enhance environmental performance. However, existing literatures not be able to explain well how relationship between GHRM practices, customer environmental collaboration (CEC), the enablers of employee green empowerment and environmental performance. We conduct a medium-scale survey 125 employees at Indonesia manufacturing which have label green certificates by Green Label Indonesia (GLI-Certificates). SEM-AMOS is choosing as statistical methodology and tools that uses a confirmatory approach to data analysis. Our paper contributes to HRM and SCM theory in terms of utility and originality of research by explaining that the enablers employee green empowerment positively mediates the relationship between GHRM practices, customer environmental collaboration and environmental performance. Finally, we address potential implications of this research for developing framework to future formulations of responsible employee’s green abilities as managers.
Dinasti Publisher
2020-05-17
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/310
10.38035/dijefa.v1i2.310
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 2020); 358-372
2721-303X
2721-3021
10.38035/dijefa.v1i2
eng
https://dinastipub.org/DIJEFA/article/view/310/221
Copyright (c) 2020 Arry Hutomo, Theresia Marditama, Nandan Limakrisna, Ilham Sentosa, John Lee Kean Yew
oai:ojs2.dinastipub.org:article/314
2022-12-24T02:19:25Z
DIJEFA:ART
CONTRACTOR SELECTION ASSESSMENT STRATEGY IN THE UPSTREAM OIL AND GAS INDUSTRY TOWARDS GREEN SUPPLY CHAIN MANAGEMENT
Prasetia, Fajar Tri
Shilul Imaroh, Tukhas
Analytic Hierarchy Process (AHP), contractors/suppliers selection
Nowdays, the level of business competition in managing the upstream oil and gas industry is getting higher, therefore oil and gas companies need to improve their performance and optimize the existing resources in the company. This must also be considered in efforts to manage and save the environment, which is currently the main focus of governments and businesses to preserve the environment. In addition to internal improvements were made, improvements are also needed on the part of contractors/suppliers to support this. In this regard, this study was conducted to develop a strategy for conducting an assessment in the contractors selection/suppliers in the upstream oil and gas industry with the aim of implementing Green Supply Chain Management with the Analytic Hierarchy Process (AHP) method. This study maps the evaluation criteria and sub-criteria in the contractors selection and obtains the main criteria in the contractors selection for the upstream oil and gas industry towards Green Supply Chain Management. Results of the study obtain 6 criteria and 23 evaluation criteria in the contractors selection in the upstream oil and gas industry towards Green Supply Chain Management. The two most important criteria obtained are the Environmental criteria and the Health and Safety criteria, both of which have an assessment weight of more than 50% of the total assessment weight. The next criteria obtained are the Quality (Technical), Technical (Shipping), and Price (Quality) criteria, where these criteria are taken into account in the selection of contractors for the upstream oil and gas industry towards Green Supply Chain Management, so that the spirit of competition remains with the contractor and companies have many options contractor to achieve Green Supply Chain Management.
Dinasti Publisher
2020-07-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/314
10.38035/dijefa.v1i3.314
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 373-383
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/314/254
Copyright (c) 2020 Fajar Tri Prasetia
oai:ojs2.dinastipub.org:article/356
2022-12-24T02:20:10Z
DIJEFA:ART
COST RECOVERY ANALYSIS IN PRODUCTION SHARING CONTRACT IN UPSTREAM OIL AND GAS INDUSTRY (STUDY ON GAS UPSTREAM INDUSTRIES INDONESIA)
Arifin, Kasman
Hidayat, Dina
Keywords: The Organization of Upstream Oil and Gas Industry, Oil & Gas accounting, Managerial Perspective
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).
Dinasti Publisher
2021-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/356
10.38035/dijefa.v1i6.356
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1023-1047
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/356/460
Copyright (c) 2021 Kasman Arifin, Dina Hidayat
oai:ojs2.dinastipub.org:article/379
2022-12-24T02:19:25Z
DIJEFA:ART
INFLUENCE OF CAREER DEVELOPMENT, WORK ENVIRONMENT, COMPENSATION AND IT’S IMPLICATION ON JOB SATISFACTION OF PERMANENT LECTURER AT MARITIME COLLEGES IN DKI JAKARTA
Muktar Sitompul, Ali
Marhalinda, Marhalinda
Moeins, Anoesyirwan
Career development, work environment, Compensation, Job Satisfaction, SEM
This study aims to analyze and prove the Influence Career Development, Work Environment, Compensation and it’s implication on job satisfaction of permanent lecturer of maritime colleges in DKI Jakarta both partially and simultaneously. The research method used is descriptive survey method and explanatory survey with 253 respondents. The analysis of the data used is Structural Equation Modeling (SEM), consisting of career development, work environment and compensation as exogenous variables, job satisfaction as an endogenous variable. Based on the partially and simultaneous research that Career development, work environment and compensation have a positive and significant effect on job satisfaction with a contribution (R2) of 92 %. Work environment has the most dominantt effect on the job satisfaction of lecturers at maritime colleges in DKI Jakarta.
Dinasti Publisher
2020-07-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/379
10.38035/dijefa.v1i3.379
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 384-396
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/379/255
Copyright (c) 2020 Ali Muktar Sitompul, Marhalinda Marhalinda, Anoesyirwan Moeins
oai:ojs2.dinastipub.org:article/419
2022-12-24T02:19:25Z
DIJEFA:ART
THE ANALYSIS OF PORTER'S FIVE FORCES IN LUCKY TEXTILE GROUP IN FACING THE COMPETITION OF TEXTILE INDUSTRY
Kumbara, Afthon
Strategic Management, 5 Porter Forces, SWOT Analysis.
Lucky Textile Group is one of the textile industries in Indonesia. Lucky Textile Group has 2 subsidiaries, each of which has different processes and production results while maintaining mutual sustainability, namely PT. Benang Citra Indonesia and PT. Eternal Lucky Print. PT. Yarn Citra Indonesia is an industry that produces yarn with the main raw materials, namely cotton, rayon, capital, tencel and cotton blends, while PT. Lucky Print Abadi is an industry that produces woven and finishing fabrics (Printing, Dyeing and White). The raw material for making woven fabric is yarn obtained from PT. Yarn Citra Indonesia or can also be from an outside factory according to the appropriate type of raw material. Then processed into finishing fabrics (Printing, Dyeing and White) according to customer requests including special finishing such as waterproof, anti-fire, anti-bacterial etc. Market competition in Indonesia Even the world is getting stronger with the entry of new competition so this creates challenges that must be resolved. Improving efficiency, innovation and quality in the production process is a way to attract the attention of customers and do not forget to maintain customer confidence by implementing customer responses that encourage and meet customer demand Through the analysis of 5 porter strengths and SWOT analysis, it is expected that Lucky Textile Group can prepare and build strength in the current and future competition in the textile industry
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/419
10.38035/dijefa.v1i3.419
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 397-412
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/419/273
Copyright (c) 2020 Afthon Kumbara
oai:ojs2.dinastipub.org:article/420
2022-12-24T02:19:25Z
DIJEFA:ART
IMPLEMENTATION OF BLUE OCEAN STRATEGY (BOS) AT PT. ANEKA DIGITAL SUKSESINDO IN THE EFFORT TO INCREASE THE COMPETITIVE ADVANTAGE AGAINST THE COMPETITORS
Andi Suhendi, Acep
Strategy, Blue Ocean Strategy, SWOT Analysis, Competitive Advantage
The increasing competition in the business world requires a company to always make transformation not only to meet the company's targets but also for business sustainability or survival. The similar thing happened with PT.Aneka Digital Suksesindo which is one of the PMA (Foreign Investment Company) from China which is engaged in the distribution of electronic products made in China which is always innovating in order to maintain its existence in Indonesia. Some of its superior products are 1. Black Shark which is mobile gaming that offers maximum performance. It is a smart phone which is able to hold on for hours to play games and fast charging, 2. Amazfit Smartwatch is a smart watch from Xiaomi that can be used to monitor heart rate, real GPS time to record running track, speed and distance. This study aims to explain the implementation of the Blue Ocean Strategy in an effort to improve competitive advantage and also to determine the conditions of the internal and external environment through SWOT Analysis, namely Strength, Weakness, Opportunity, Threat (Threat) at PT. Aneka Digital Suksesindo. Based on the type of research that is descriptive research using a qualitative approach
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/420
10.38035/dijefa.v1i3.420
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 413-420
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/420/274
Copyright (c) 2020 Acep Andi Suhendi
oai:ojs2.dinastipub.org:article/421
2022-12-24T02:19:25Z
DIJEFA:ART
IMPLEMENTATION OF BUSINESS MODEL CANVAS IN CHEMICAL MANUFACTURING COMPANY PT TIMURAYA TUNGGAL
Mangiring Siburian, Agus
Business Model Canvas, Business Model, Value, Manufacture, and Economic Globalization
One of the industries that drives the economy is manufacturing. Companies to be able to continue to excel and compete need a business model that is in line with the strategy to achieve corporate goals, especially under the current conditions of economic globalization. Business Model Canvas (BMC) is one of the business models that describes how a company creates, delivers and records the value of the product or service it produces. The background of this research is to identify the business model used by chemical manufacturing companies in creating value for their customers. The aim of this study is to find out how the implementation of BMC in chemical manufacturing companies in creating value and provide advice and recommendations on the business models used. Key activities and key resources are important elements in a chemical company's business model, since the production process is the main activity in the manufacture of products, which are then sold and distributed to customers
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/421
10.38035/dijefa.v1i3.421
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 421-430
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/421/275
Copyright (c) 2020 Agus Mangiring Siburian
oai:ojs2.dinastipub.org:article/422
2022-12-24T02:19:25Z
DIJEFA:ART
BLUE OCEAN STRATEGIES AT XYZ SAFARI RESORT'S HOTEL
Rustandi, Dedi
Strategic Management, SWOT Analysis, tows Matrix, Strategy Blue Ocean
In the third quarter of 2018, growth in the hospitality sector by 4, 31% suffered a decline compared to growth in the third quarter of 2017 by 5, 58%. This is due to the increasingly intense competition in the digital era. Reported by the economics of Warta, economist from the Institute for Economic and Financial development, Bhima Yudhistira argues that the competition of hospitality business is becoming increasingly tight due to the increasing small hotels and Airbnb. Due to the increasingly competitive price, the hospitality business is hard to get too high profit. In the face of fairly tight competition, XYZ Safari Resort performs strategy analysis using the SWOT, TOWS, and Blue Ocean analysis methods, so that the appropriate strategy recommendation is achieved within the next period of time
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/422
10.38035/dijefa.v1i3.422
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 431-443
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/422/276
Copyright (c) 2020 Dedi Rustandi
oai:ojs2.dinastipub.org:article/423
2022-12-24T02:19:25Z
DIJEFA:ART
BUSINESS DIFFERENTIATION STRATEGY OF ANTIMICROBIAL PRODUCTS IN THE COVID-19 PANDEMIC
Rachmiarti Kusumah, Judiatin
Differentiation strategy, Michael Porter's generic strategy, antimicrobial color, economic situation, business slowdown.
The Covid-19 pandemic that has struck the world worldwide has had a major impact, particularly on the economic and socio-cultural conditions of every person in every country. No exception in Indonesia, which has not escaped and is also affected by the global pandemic. There is a slowdown in the growth process in the economic and financial sectors. This is the result of efforts to stop the spread of the virus with a lock-down action country in the world, and the implementation of the WFH (Work From Home) program and the PSBB (Large-Scale National Limitation) in Indonesia is having an effect for most industrial companies to slow down the business. This situation has a major impact on conditions in almost all companies where business is slowing down. There has also been a decline in activity in manufacturing companies producing paints, as consumer demand for paint products has been drastic due to the many delays in the process of building and building, and the process of painting houses and buildings has been stopped by painters. PT XYZ Raya, a national paint company that realizes competitive advantages between paint manufacturers, develops a differentiation strategy for paint products that meets the conditions and needs of paint consumers under the current pandemic conditions, namely antimicrobial paint products that can prevent this and inhibit the growth of viruses, germs and bacteria on the walls of our houses. So that family health can be maintained by using these antimicrobial wall paint products. The product differentiation strategy, in this case wall paint, is an embodiment of one of the company's competitive strategies according to Michael Porter's generic strategy
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/423
10.38035/dijefa.v1i3.423
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 444-454
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/423/277
Copyright (c) 2020 Judiatin Rachmiarti Kusumah
oai:ojs2.dinastipub.org:article/424
2022-12-24T02:19:25Z
DIJEFA:ART
CAPITAL STRUCTURE DETERMINANTS OF PLANTATION SUB-SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE PERIOD 2014 – 2018
Wildan Mujaddid, Septian
Bambang Santoso Marsoem
DAR, ROA, SA, CR
The purpose of this study is to analyze the factors that influence the Debt to Asset Ratio which is a proxy of Capital Structure as the dependent variable. The independent variables studied as determinants of Capital Structure (DAR) include Size (SIZE), Profitability (ROA), Asset Structure (SA), and Corporate Liquidity (CR) using regression model. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. The findings suggest that ROA negatively significant affect DAR, while SA positively significant affect DAR. On the other hand, both SIZE & CR have no significant relationship with DAR
Dinasti Publisher
2020-07-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/424
10.38035/dijefa.v1i3.424
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 455-468
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/424/278
Copyright (c) 2020 Septian Wildan Mujaddid, Bambang Santoso Marsoem
oai:ojs2.dinastipub.org:article/431
2022-12-24T02:19:25Z
DIJEFA:ART
BUSINESS DEVELOPMENT STRATEGY WITH CANVAS MODEL BUSINESS APPROACH IN CV. HAKHENBIK
Kamaluddin, Iqbal
Business Model Canvas, SWOT Analysis, Strategic Marketing, furniture.
Hakhenbik is a company engaged in the field of furniture and equipment of the school with its production material made from solid wood that has durable strength, and not easily damaged and has a high selling price. On this research author uses qualitative descriptive method that is by using the business model Business model Canvas (BMC), then evaluated using a SWOT analysis in every Business model Canvas (BMC) block on CV. Hakhenbik. The most powerful element in the Business Model Canvas is the Key Partnership, sis the value propositions. The elements that still lack are Customer Relationships and the next is Key Resources. Be rbased on SWOT analysis, CV. Hakhenbik is advised to improve on the element of customer relationshipsThis is because the important factor in running the business is to maintain good relations with the customer, one way to maintain a good relationship with the customer is to maintain communication with customers such as increase communication through social media such as facebook, whats up group, Instagram and others, and can be done by maintaining loyal customers by providing members cards and discounts for loyal customers. In addition to the customer relationships elements that need to be repaired are key Resources by conducting training and development to employees of both operational and management employees.
Dinasti Publisher
2020-08-06
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/431
10.38035/dijefa.v1i3.431
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 469-481
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/431/279
Copyright (c) 2020 Iqbal Kamaluddin
oai:ojs2.dinastipub.org:article/432
2022-12-24T02:19:25Z
DIJEFA:ART
APPLICATION OF GOOD CORPORATE GOVERNANCE IN PT. UNILEVER INDONESIA
Desi Eka Wati, Vebina
Good Corporate Governance, GCG Principles, Good Corporate Governance
Good Corporate Governance is corporate governance that explains the relationships between various participants in the company that determine the direction of the company's performance. Good corporate governance is corporate governance that explains the relationship of the parties participating in the management and performance of the company. Implementation of good governance principles is considered to have a positive impact on the company. Seeing the many achievements achieved by PT. Unilever Indonesia is primarily an award for GCG so researchers are interested in examining how it is applied and the constraints experienced. From the results of this study it can be seen that the application of GCG principles in the internal environment of PT. Unilever Indonesia has been going well, although sometimes it collides with changes that occur in the internal environment so that there are adjustments that must be made by all employees. The research method used is descriptive qualitative. Qualitative descriptive writing is writing that seeks to explain the current problem solving based on data, present data, analyze and interorete.
Dinasti Publisher
2020-08-06
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/432
10.38035/dijefa.v1i3.432
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 482-490
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/432/280
Copyright (c) 2020 Vebina Desi Eka Wati
oai:ojs2.dinastipub.org:article/438
2022-12-24T02:19:25Z
DIJEFA:ART
CSR AS THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN PT BUMI SERPONG DAMAI TBK
Ernawati, Yuni
Good Corporate Governance, Corporate Social Responsibility
Corporate Social Responsibility as the implementation of Good Corporate Governance at PT Bumi Serpong Damai Tbk. The purpose of this article is to provide a theoretical overview of Corporate Social Responsibility implemented at PT Bumi Serpong Damai by using a descriptive approach to explore and review the implementation of Corporate Social Responsibility through the Community Development program. The implementation of corporate social responsibility which covers the economic, socio-cultural and environmental fields gives a good influence, which is beneficial for the community, the target environment and the company. The Company's Corporate Social Responsibility (CSR) program has also synergized the Company's business efforts with support for the surrounding environment.
Dinasti Publisher
2020-08-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/438
10.38035/dijefa.v1i3.438
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 491-500
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/438/281
Copyright (c) 2020 Yuni Ernawati
oai:ojs2.dinastipub.org:article/450
2022-12-24T02:19:25Z
DIJEFA:ART
THE EFFECT OF WORKING CAPITAL, RETURN ON ASSETS AND COMPANY SIZES ON THE CREDIT AMOUNT OF SMALL AND MEDIUM MICRO BUSINESSES IN NATIONAL BANKS IN INDONESIA PRE COVID-19
Sunaryo, Deni
Working Capital, Return On Assets, Company Size, MSME Credit.
The research of "Effect of Working Capital, Return on Assets and Company Size on the Amount of Micro and Small Medium Enterprises Loans at National Banks in Indonesia in Pra COVID-19" was conducted using Multiple Linear Regression analysis tools using the help of SPSS 25 data processing applications. This research is the influence of Working Capital variable on the distribution of MSME loans with t arithmetic> t table (4.992> 2.048) with a significance value of 0.000 <0.05. The Return on Assets (ROA) variable does not affect the distribution of MSME loans to national banks in Indonesia in 2014-2018 with t count <t table (0.025 <2.048) with a significance value of 0.980> 0.05. The company size variable has a significant effect with the value of t count> t table (3.026> 2.048) with a significance value of 0.006 <0.05. Based on a simultaneous study of working capital, Return on Assets (ROA), and company size influence the distribution of MSME loans to national banks in Indonesia in 2014-2018 with a F table of 2.98 and a significance level of 0.05. Then F count> F table (12.041> 2.98) and sig. <0.05 (0,000 <0.05).
Dinasti Publisher
2020-08-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/450
10.38035/dijefa.v1i3.450
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 501-514
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/450/282
Copyright (c) 2020 Deni Sunaryo
oai:ojs2.dinastipub.org:article/451
2022-12-24T02:19:25Z
DIJEFA:ART
BUSINESS ANALYSIS OF CANVAS AND SWOT MODELS (CASE STUDY FOR CULINARY CROSSBREED CAKE "TN. XYZ")
Victor, Victor
Business model canvas, SWOT analysis, marketing strategy, basket cake, Peranakan Culinary
Basket cakes (some call them baskets), named after their printed basket-shaped containers, are cakes made from sticky rice flour and sugar and have a sticky and sticky texture. This cake is one of the typical cakes or mandatory Chinese New Year celebrations. "TN.XYZ" Basket Cake Business is a domestic company that makes basket cakes that are normally made and marketed each year before the Chinese New Year celebrations. The value proposition of “TN.XYZ” Basket Cake is a typical Peranakan cuisine that is marketed before the Chinese New Year. The channel chosen by the owner to verbally sell his products using traditional methods also uses digital technology via social media Instagram. In addition, the owner performs consignment storage in traditional markets and sells products to retail outlets as product demand increases. Customer relationship from Kue Basket "TN.XYZ" via social media Instagram. WhatsApp is also used to upload the results of testimonials from consumers who have already purchased "TN.XYZ" cake basket products through online media.
Dinasti Publisher
2020-08-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/451
10.38035/dijefa.v1i3.451
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 515-525
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/451/283
Copyright (c) 2020 Victor Victor
oai:ojs2.dinastipub.org:article/452
2022-12-24T02:19:25Z
DIJEFA:ART
GOOD CORPORATE GOVERNANCE IMPLEMENTATION AS A PERFORMANCE AND COMPANY VALUE
Samari, Wahyu
Good Corporate Governance, Company Performances, Company Valu.
Good corporate governance or commonly called as GCG can be said as a tool for control of corporate decision making that is fair and accountable. So that the decision taken by the company management has considered all interested parties such as shareholders, board of commissioners, board of directors in their efforts to improve the performance and value of the company while also considering other stakeholders. Understanding GCG does not have the same definition but has almost the same spirit and values. The emphasis of GCG is on the necessity of a commitment to apply the rules of the game and to conduct business in a healthy and ethical manner. At present, where information disclosure and advancement of knowledge in all fields are advancing rapidly, encouraging capital owners and company managers to innovate and be creative in conducting their business. This condition 'forces' the company to compete as a winner in getting the maximum profit and sometimes causes problems both within the company and outside the company. A good GCG implementation will suppress problems that might arise such as bribery, corruption, investment fraud, embezzlement of funds, abuse of authority, environmental pollution, etc.
Dinasti Publisher
2020-08-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/452
10.38035/dijefa.v1i3.452
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 526-537
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/452/284
Copyright (c) 2020 Wahyu Samari
oai:ojs2.dinastipub.org:article/491
2022-12-24T02:19:25Z
DIJEFA:ART
LITERETURE REVIEW FACTORS AFFECTING EMPLOYEE PERFORMANCE : COMPETENCE, COMPENSATION AND LEADERSHIP
Az Zahra Tania Arifani
Azzalia Yuniar Susanti
Competence, Compensation, Leadership Style, Performance
The rapid development of the times accompanied by increasingly sophisticated technology has an impact on various company activities, especially on managerial aspects. Even though companies and organizations have modern technology, companies are still tied to human labor. Human resources are an important factor in an organization so that humans are a strategic factor in organizational management. Human resources are very important to be given direction and guidance from human resource management in order to produce optimal performance. Employee performance is an individual matter depending on the level of different qualifications of each individual which reflects the quantity and quality of something that is produced or done by the worker. This research was conducted by looking at the three factors that are considered to have an effect on employee performance, namely competency, compensation, and leadership style factors through various relevant research methods and can explain in detail the relationship between performance factors
Dinasti Publisher
2020-08-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/491
10.38035/dijefa.v1i3.491
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 3 (2020): Dinasti International Journal of Economics, Finance & Accounting (July - August 2020); 538-549
2721-303X
2721-3021
10.38035/dijefa.v1i3
eng
https://dinastipub.org/DIJEFA/article/view/491/314
Copyright (c) 2020 Phong Thanh Nguyen, Az Zahra Tania Arifani, Azzalia Yuniar Susanti, M. Rizky Mahaputra
oai:ojs2.dinastipub.org:article/498
2022-12-24T02:19:56Z
DIJEFA:ART
DETERMINANTS OF LIQUIDITY AND THEIR EFFECT ON FINANCIAL PERFORMANCE OF CONSTRUCTION SERVICES SOE COMPANIES
Salim, M. Noor
Maududy Ary , Muhammad
Working Capital Turnover, Cash Turnover, Receivables Turnover, Liquidity, Performance
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.
Dinasti Publisher
2020-12-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/498
10.38035/dijefa.v1i5.498
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 905-915
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/498/406
Copyright (c) 2020 M. Noor Salim, Muhammad Maududy Ary
oai:ojs2.dinastipub.org:article/527
2022-12-24T02:19:41Z
DIJEFA:ART
COST OF DEBT: THE IMPACT OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS
Dirman, Angela
Profitability, Liquidity, Leverage, Managerial Ownership, Institutional Ownership, Independent Commissioner, Cost of debt
The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the implications of corporate financial and non-financial factors on cost of debt and can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors and government) in taking relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statements of issuers at IDX with data collection techniques using purposive sampling method. The data analysis used is multiple linear regression. The population in this study were manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange which were carried out for 3 years of observation, namely 2016-2018. The sample was determined by purposive sampling method in order to obtain as many as 60 samples. The analysis technique used is the t statistical test and the classical assumption test which includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that the leverage variable has a positive effect on cost of debt; the variables of profitability, liquidity, managerial ownership, institutional ownership, and independent commissioners did not affect the cos of debt.
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/527
10.38035/dijefa.v1i4.527
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 550-567
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/527/322
Copyright (c) 2020 Angela Dirman
oai:ojs2.dinastipub.org:article/530
2022-12-24T02:19:41Z
DIJEFA:ART
DYNAMIC SUPPLY RESPONSE : IMPLICATIONS FOR INDONESIA SOYBEAN CROP
Edison, Edison
Dharia Renate
Denny Denmar
Dynamic Supply response, Production response, and Soybean crop
The purpose of the study is to explore the supply response model of the soybean crop in terms of alternative specifications also implications economics. To apply model, considerations through the availability of production lags concept also the existence of expected price and gross revenue because of producer’s response explanatory preference on movement economic situation. The results showed that the existing lags were due mostly to the problems also quick adjustment expenditure rather than correcting expected time. The quantitative result was the same as gross margins and prices alternative specification as the availability of economic decisions. Meanwhile, elasticities price found through the model response specification tended around a fourth of the model applying price specification. The model response specification produced more explanation in terms of production also elasticity of input expenditure.
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/530
10.38035/dijefa.v1i4.530
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 568-580
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/530/325
Copyright (c) 2020 Edison Edison, Dharia Renate, Denny Denmar
oai:ojs2.dinastipub.org:article/531
2022-12-24T02:19:41Z
DIJEFA:ART
DETERMINANTS OF FUNDAMENTAL STOCK RETURN FACTORS AT TEXTILE AND GARMENT COMPANY, ANALYSIS DATA PANEL FOR PERIOD 2012 - 2019
Sihombing, P. Sihombing
Fanny Ferdiantoputera Sinaga
Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Return On Equity, Stock Returns
This research aims to examine and analyze the effect of current ratio, total asset turnover, debt to equity ratio and return on equity on the value of stock of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019. This research uses annual data for the observation period from 2012 to 2019. The population is textile and garment companies listed on the Indonesia Stock Exchange in 2012 to 2019 and up to 19 companies. The sampling technique used purposive sampling, found a sample of 7 companies with 8 years observation so that the total observation obtained was 56. The model used is the Common Effect Model. The results of the analysis show that the total asset turnover have a significant negative effect and return on equity have a significant positive effect, while the current ratio and debt to equity ratio have no significant effect on stock returns of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019.
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/531
10.38035/dijefa.v1i4.531
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 581-592
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/531/326
Copyright (c) 2020 P. Sihombing Sihombing, Fanny Ferdiantoputera Sinaga
oai:ojs2.dinastipub.org:article/532
2022-12-24T02:19:41Z
DIJEFA:ART
THE EFFECT OF MACROECONOMIC FACTORS ON THE NUMBER OF CORPORATE SUKUK OFFERS IN INDONESIA
Ependi, Haerul
Hakiman Thamrin
Macroeconomics, Corporate Sukuk, Inflation, Economics Growth , Total money supply, Foreign Exchange Rate, BI Rate
This study aims to analyze the effect of macroeconomics factors on corporate sukuk in Indonesia in the short and long term. The independent variable is Inflation, Economics Growth, Total Money Supply, Foreign Exchange Rate and Bank Indonesia (BI) Rate. Whereas the dependent variable is the number of sukuk corporations offered. The results of this study indicate that the Inflation, Economics Growth, Total money supply, and BI Rate have no significant effect on the number of corporate sukuk offered. While Foreign Exchange Rate has significant effect on the amount of corporate sukuk that offered. In the short term period, the total money supply has significant influence on the number of sukuk corporations offered while the rest have no significant effect
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/532
10.38035/dijefa.v1i4.532
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 593-605
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/532/327
Copyright (c) 2020 Haerul Ependi, Hakiman Thamrin
oai:ojs2.dinastipub.org:article/533
2022-12-24T02:19:41Z
DIJEFA:ART
PREDICTION OF FINANCIAL DISTRESS IN THE AUTOMOTIVE COMPONENT INDUSTRY: AN APPLICATION OF ALTMAN, SPRINGATE, OHLSON, AND ZMIJEWSKI MODELS
Pratama, Hendra
Bambang Mulyana
Financial Distress, Prediction Models, Financial Ratios, Manufacturing Company
This study aims to identify and examine the condition of financial distress in the automotive component industry issuers in the period 2014 ~ 2018, using the Altman Z-score, Springate S-score, Ohlson O-score, and Zmijewski X-score against financial ratios as an analysis form of company management to predict the early warnings of company bankruptcy. This study uses quantitative, secondary, and panel data; while the sample uses a non-probability boring sampling technique of 11 companies. The results showed that these four models can predict financial distress by identifying each model. Altman’s model found 8 distress zone points, 16 grey zone points, and 31 safe zone points. Springate’s model found 37 points in the distress zone, and 18 points in the safe zone. Ohlson's model found 3 points in the distress zone, and 52 points in the safe zone. Zmijewski's model found only 1 point in the distress zone
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/533
10.38035/dijefa.v1i4.533
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 606-618
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/533/328
Copyright (c) 2020 Hendra Pratama, Bambang Mulyana
oai:ojs2.dinastipub.org:article/534
2022-12-24T02:19:41Z
DIJEFA:ART
DETERMINANT OF GOVERNMENT BANK PERFORMANCE THROUGH NIM AS INTERVENING
Sari, Laynita
Nandan Limakrisna
Renil Septiano
NPL, ROA, NIM, Government Bank
A government bank is a bank in which most of its shares are owned by the government. The government bank comprises four banks namely Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Mandiri, and Bank Tabungan Negara. One ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising. But the phenomenon is that the Government Bank’s Return on Asset ratio fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets to government banks. In this study, the ratio used was Non Performing Loan as independent variable, Net Interest Margin as intervening variable and Return on Asset on dependent variable. The result that the Net Interest Margin variable does not mediate the relationship between Non Performing Loan and Return on Asset
Dinasti Publisher
2020-09-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/534
10.38035/dijefa.v1i4.534
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 619-628
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/534/329
Copyright (c) 2020 Laynita Sari, Nandan Limakrisna, Renil Septiano
oai:ojs2.dinastipub.org:article/541
2022-12-24T02:19:41Z
DIJEFA:ART
ROA DETERMINANTS AND IMPACTS ON CAR (STUDY IN THE FIVE LARGEST PRIVATE BANKS IN INDONESIA 2009-2018)
Salim, M. Noor
Mundung, Lucya Oktavia
Loan to Deposit Ratio, Net Interest Margin, Return On Assets, Capital Adequacy Ratio
This study aims to analyze the effect of Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) on Return on Assets (ROA) and the influence of Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) and Return on Assets (ROA) to the Capital Adequacy Ratio (CAR) of the five largest private banks in Indonesia in the 2009 - 2018 period. The sample used in this study consisted of 5 conventional private banks listed on the IDX. This study uses panel data obtained from Bank Indonesia reports and annual financial reports that have been audited and published by sample banks on the IDX By using the Fixed Effect Model with the help of Eviews 10, the F test shows that the LDR and NIM variables together have a significant effect on ROA of 77.69% while the remaining 22.31% is influenced by other factors not included in the research model. LDR, NIM and ROA variables together have a significant effect on CAR of 42.85% while the remaining 57.15% are influenced by other factors not included in this study where previously classical assumption tests such as Stationary, Multicollinearity, Test Heteroscedasticity and Autocorrelation test. Based on the results of the t test it was found that the LDR and NIM partially had no significant effect on ROA. LDR has a significant effect on CAR. Meanwhile, NIM and ROA partially had no significant effect on CAR
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/541
10.38035/dijefa.v1i4.541
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 629-641
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/541/332
Copyright (c) 2020 Lucya Oktavia Mundung, Mohammad Noor Salim
oai:ojs2.dinastipub.org:article/542
2022-12-24T02:19:41Z
DIJEFA:ART
INFLUENCE COMPENSATION, CAREER DEVELOPMENT AND JOB SATISFACTION TO TURNOVER INTENTION
Yonathan Purba, Margo
Sangkala Ruslan
Compensation, Career development, Job satisfaction, Turnover Intention
The purpose of this study aims to test and analyze the effect of compensation, career development and job satisfaction on employee turnover intentions at PT. XYZ Research data is data collected from interviews, questionnaires and supporting data from PT. XYZ for 3 consecutive years from 2016 to 2018. The sampling method used is the saturation sampling method. From a population of 156 people, the sample used was 113 people as well. The analytical method used in this study is multiple linear regression analysis. The results showed compensation, career development and job satisfaction together (simultaneously) significantly influence turnover intention. Partially shows that compensation has a negative and significant effect on turnover intention. Career development has a negative and significant effect on turnover intentions. Job satisfaction has a negative and significant effect on turnover intentions
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/542
10.38035/dijefa.v1i4.542
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 642-658
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/542/333
Copyright (c) 2020 Margo Yonathan Purba, Sangkala Ruslan
oai:ojs2.dinastipub.org:article/543
2022-12-24T02:19:41Z
DIJEFA:ART
DETERMINANT OF CAPITAL STRUCTURE OF PROPERTY & REAL ESTATE COMPANIES IN INDONESIA STOCK EXCHANGE
Surya Alam, Muhammad
Augustina Kurniasih
Profitability, assetf structure, f liquidity, growth, size, capitalf structure, property & real estate
This studyf aims to analyzef the factorsf that influencef the capital structuref of property & realf estate companies containedf on the IDXf in 2017 2018. The dataf used is secondaryf data and the methodf used is panelf data regression analysisf with the helpf of the Eviews 10 applicationf to obtainf aff comprehensive picturef of the relationshipf between variables with other variables. The samplef in thisf study consisted of 47ff property & real estate companiesf listed on the IDX inf 2017 2018. the resultsf off this study aref profitability and assetf structure has a significantf influence on capitalf structure. liquidity, growthf and sizef have no influencef on capitalf structure. The resultsf of the simultaneousf regression analysisf state that the profitabilityf off the asset liquidityf growth structuref and sizef affect the capitalf structure
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/543
10.38035/dijefa.v1i4.543
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 659-668
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/543/334
Copyright (c) 2020 Muhammad Surya Alam, Augustina Kurniasih
oai:ojs2.dinastipub.org:article/544
2022-12-24T02:19:41Z
DIJEFA:ART
CORPORATE GOVERNANCE AND PROFITABILITY ON THE TIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY OF THE MINING SECTOR
Dwi Wahyuni, Putri
Corporate Governance Mechanism, Return On Assets, Timeliness
The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors about the role of corporate governance (independent commissioners, the audit committee and institutional ownership) and return on assets (ROA) on the timeliness of financial reporting and can use as a reference for further researchers and stakeholders in making relevant and reliable decisions. The Population in this study is a listed mining sector issuer on the Indonesia Stock Exchange conducted for 3 years of observation in 2016 - 2018. Data collection techniques using a purposive sampling method. Analysis of the data used is logistic regression The results showed that only return on assets had a positive and significant effect on the timeliness of financial reporting. While the independent commissioner variable, the size of the audit committee and institutional ownership have an influence but are not significant
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/544
10.38035/dijefa.v1i4.544
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 669-681
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/544/335
Copyright (c) 2020 Putri Dwi Wahyuni
oai:ojs2.dinastipub.org:article/545
2022-12-24T02:19:41Z
DIJEFA:ART
FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT
Reschiwati, Reschiwati
Harwin Hasudungan
Earnings Management, Financial Distress, Tax Motivation
When companies solve financial distress, there are efforts made by companies such as accounting methods, changing accounting estimation, policies, and shifting periods of costs or revenues. Companies also often carry out strategies in dealing with deferred taxes or tax payments, both of which are done is a form of earnings management
This study aims to discuss the effect of financial distress and tax motivation on earnings management in transportation service companies approved in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique. From a population of 35 companies, based on the criteria chosen 9 companies were selected as samples. Data processing using panel data regression method. Based on the selection model, the fixed effect is chosen as the analysis model to be used. The results of the study concluded that financial distress determines a significant positive effect on earnings management while tax motivation does not involve earnings management
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/545
10.38035/dijefa.v1i4.545
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 682-695
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/545/336
Copyright (c) 2020 Reschiwati Reschiwati, Harwin Hasudungan
oai:ojs2.dinastipub.org:article/546
2022-12-24T02:19:41Z
DIJEFA:ART
THE EFFECT OF STOCK SPLIT ANNOUNCEMENT ON THE TRADING VOLUME ACTIVITY, ABNORMAL RETURN, AND BID ASK SPREAD (STUDY ON COMPANIES LISTED ON THE IDX FOR THE PERIOD OF 2015 - 2019)
Diamanta Putri, Rimada Diamanta Putri
Pardomuan Sihombing
Trading Volume Activity, Abnormal Return, Bid Ask Spread, Stock Split
This research is motivated by companies that carry out corporate actions in the form of stock splits. The corporate action aims to increase the liquidity of the outstanding shares and to give a positive signal to the company's performance in the future. To find out whether this signal is true or not, it is necessary to test market efficiency which proves that the stock split has an effect on changes in stock trading volume, abnormal returns and the bid ask spread. This type of research is the event study research with a quantitative approach. A sample of 66 companies using purposive sampling technique. The company under study is a company that carried out a stock split and is listed on the Indonesia Stock Exchange for the period 2015 - 2019. The type of data used in this study is secondary data in the form of daily data on sales of shares, number of shares outstanding, stock price (close price), price index. joint stock, stock offer and bid during the period 2015 - 2019. The results of the research through the Wilcoxon Signed Ranks Test with the results (1) There is no significant difference between stock trading volume before and after the stock split; (2) There is a significant difference between abnormal returns before and after the stock split; (3) There is no significant difference between the bid ask spread before and after the stock split.
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/546
10.38035/dijefa.v1i4.546
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 696-709
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/546/337
Copyright (c) 2020 Rimada Diamanta Putri Diamanta Putri, Pardomuan Sihombing
oai:ojs2.dinastipub.org:article/547
2022-12-24T02:19:41Z
DIJEFA:ART
THE EFFECT OF STATEGIC MANAGEMENT ON MANAGERIAL PERFORMANCE WITH STRATEGIC IMPLEMENTATION AS A MODERATING VARIABLES (EMPIRICAL STUDY OF THE PULO GADUNG INDUSTRIAL AREA, JAKARTA)
Apollo, Apollo
External Factors, Internal Factors, Strategy Formulation, Strategy Implementation, Managerial Performance, Moderating Variable
This study aims to obtain empirical evidence of the influence of external factors, internal factors, strategic planning, strategic implementation on managerial performance. The research unit is 66 respondents on Banking in Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partially or simultaneously. This study was conducted with two models: 1st Model: Influence of External Factors (X1), Internal Factors (X2), Strategic Planning (X3), and the Strategic Implementation (M) on Managerial Performance (Y) either partially or simultaneously among others: partially: the influence of external factors (X1) on managerial performance (Y) of 75.8 % significantly by 0,011, or 11 %, the effect of internal factors (X2) on managerial performance (Y) equal to 61.8 % of non significant ; influence planning strategic (X3) on managerial performance (Y) equal to 74.2 % of non significant ; influence the strategic implementation (M) on managerial performance (Y) by 5 % non- significant . Simultaneously: the influence of external factors (X1), internal factors (X2), strategic planning (X3), and strategic implementation (M) on managerial performance (Y) by a significant 60.2 %. 2nd Model: Influence of External Factors (X1), Internal Factors (X2), and Strategic Planning (X3), the Managerial Performance (Y) with Strategic Implementation (M) as a moderating variable either partially or simultaneously among others: The results of this study have consistency with the entire framework, literature review, and previous studies . The suggestion for the study: (a) for the development of advanced management accounting research is needed outside the model, such other factors which managerial performance (b) to formulate clear policies and management needs to be more concrete criteria above considerations external factors, internal factors, strategic planning, and implementing strategies to improve the performance of managerial
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/547
10.38035/dijefa.v1i4.547
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 710-721
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/547/338
Copyright (c) 2020 Apollo Apollo
oai:ojs2.dinastipub.org:article/548
2022-12-24T02:19:41Z
DIJEFA:ART
THE EFFECT OF EASE OF USE, RISKS TOWARDS CONSUMER DECISIONS WHEN SHOPPING ONLINE
Suleman, Dede
Dedi Suharyadi
Sofyan Marwansyah
Susan Rachmawati
Sri Rusiyati
Sabil Sabil
Ease of use, Risk and decision to online shop
The presence of various alternative shopping places makes consumers choose one of the available shopping places. Therefore this study aims to analyze the relationship between ease and risk of consumer decisions to buy fashion products, especially in online retail. the population in this study is large and the number is not known with certainty, so in the non probalitiy research that is using sampling quota sampling techniques with survey methods with a total sample of 100 respondents from the city of Jakarta with criteria respondents aged over 18 years in the area of DKI Jakarta and have bought products online. The results of the study stated that ease of use has a significant influence on consumer decisions. While the risk turns out to influence consumer decisions in shopping online. The results of this study can be another reference for further research.
Dinasti Publisher
2020-09-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/548
10.38035/dijefa.v1i4.548
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 722-726
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/548/339
Copyright (c) 2020 Dede Suleman, Dedi Suharyadi, Sofyan Marwansyah, Susan Rachmawati, Sri Rusiyati, Sabil Sabil
oai:ojs2.dinastipub.org:article/576
2022-12-24T02:19:41Z
DIJEFA:ART
BRAND IMAGE AND PURCHASING DECISION: ANALYSIS OF PRICE PERCEPTION AND PROMOTION (LITERATURE REVIEW OF MARKETING MANAGEMENT)
Hazrati Havidz, Hazimi Bimaruci
Mahaputra, M. Rizky
price, promotion, brand image, customer buying decision
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence brand image and purchasing decision, namely: price perception and promotion, a Marketing Management Literature Study. The results of this research library are that: 1) Price perception has a relationship and affects the brand image; 2) Price perception has a relationship and affects purchasing decision; 3) Promotion has a relationship and affects the brand image. 4) Promotion has a relationship and affects purchasing decisions; and 5) Brand Image has a relationship and affects purchasing decisions.
Dinasti Publisher
2020-11-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/576
10.38035/dijefa.v1i4.576
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - October 2020); 727-741
2721-303X
2721-3021
10.38035/dijefa.v1i4
eng
https://dinastipub.org/DIJEFA/article/view/576/358
Copyright (c) 2020 Hazimi Bimaruci Hazrati Havidz, M. Rizky Mahaputra
oai:ojs2.dinastipub.org:article/578
2022-12-24T02:19:56Z
DIJEFA:ART
THE MODEL OF ORGANIZATIONAL COMMITMENT AND ITS IMPLICATIONS ON THE LECTURER PERFORMANCE
Hasanah, Hasanah
Madiistriyatno, Harries
Leadership Style, Competency, Work Discipline, Organizational commitment and Lecturer Performance.
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.
Dinasti Publisher
2020-11-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/578
10.38035/dijefa.v1i5.578
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 742-760
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/578/359
Copyright (c) 2020 Hasanah Hasanah, Harries Madiistriyatno
oai:ojs2.dinastipub.org:article/581
2022-12-24T02:19:56Z
DIJEFA:ART
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
Strategic character of Leadership, Organizational Communication
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
Dinasti Publisher
2020-11-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/581
10.38035/dijefa.v1i5.581
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 761-765
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/581/364
Copyright (c) 2020 Ahmad Zaelani Adnan, Eeng Ahman, Nanang Fattah, Tjutju Yuniarsih, Disman Disman, Syamsul Hadi Senen, Suwatno Suwatno
oai:ojs2.dinastipub.org:article/595
2022-12-24T02:19:56Z
DIJEFA:ART
INVESTMENT BEHAVIOR IN GENERATION Z AND MILLENNIAL GENERATION
Rosdiana, Riska
Financial Literacy, Herding Behavior, Risk-Averse, Risk Perception, Investment Decisions
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.
Dinasti Publisher
2020-11-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/595
10.38035/dijefa.v1i5.595
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 766-780
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/595/374
Copyright (c) 2020 Riska Rosdiana
oai:ojs2.dinastipub.org:article/607
2022-12-24T02:19:56Z
DIJEFA:ART
LITERATURE REVIEW FACTORS AFFECTING SERVICE PERFORMANCE: TRANSFORMATIONAL LEADERSHIP, TRUST ORGANIZATION AND ORGANIZATIONAL COMMITMENT
Munawar, N. Ahmad
Wulandari, Arviana
Djalaludin, Asep
Transformational Leadership, Trust Organization, Organization Commitment, Service performance
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.
Dinasti Publisher
2020-11-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/607
10.38035/dijefa.v1i5.607
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 781-793
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/607/388
Copyright (c) 2020 N. Ahmad Munawar, Arviana Wulandari, Asep Djalaludin
oai:ojs2.dinastipub.org:article/608
2022-12-24T02:19:56Z
DIJEFA:ART
BANKRUPTCY PREDICTION ANALYSIS USING THE ZMIJEWSKI MODEL (X-SCORE) AND THE ALTMAN MODEL (Z-SCORE)
Viciwati, Viciwati
Bankruptcy Prediction, Accuracy, Zmijewski, Altman
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%.
Dinasti Publisher
2020-11-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/608
10.38035/dijefa.v1i5.608
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 794-806
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/608/389
Copyright (c) 2020 Viciwati Viciwati
oai:ojs2.dinastipub.org:article/609
2022-12-24T02:19:56Z
DIJEFA:ART
ANALYSIS OF WORKING CAPITAL AND FINANCIAL PERFORMANCE OF SHARIA BANKING INDUSTRY INMANDIRI SYARIAH BANK JAMBI
Sumantri, Sumantri
Albetris, Albetris
Working capital, Liquidity Ratio, Profitability Ratio
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.
Dinasti Publisher
2020-11-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/609
10.38035/dijefa.v1i5.609
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 807-822
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/609/390
Copyright (c) 2020 Sumantri Sumantri, Albetris Albetris
oai:ojs2.dinastipub.org:article/618
2022-12-24T02:19:56Z
DIJEFA:ART
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
Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Earning Per Share (EPS) and Stock Prices
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.
Dinasti Publisher
2020-11-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/618
10.38035/dijefa.v1i5.618
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 823-831
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/618/396
Copyright (c) 2020 Deni Sunaryo
oai:ojs2.dinastipub.org:article/619
2022-12-24T02:19:56Z
DIJEFA:ART
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
Good Corporate Governance, Firm Size, Financial Performance, Enterprise Risk Management
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.
Dinasti Publisher
2020-11-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/619
10.38035/dijefa.v1i5.619
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 832-839
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/619/397
Copyright (c) 2020 Dessie Leventa Moezaque, Apollo Daito
oai:ojs2.dinastipub.org:article/620
2022-12-24T02:19:56Z
DIJEFA:ART
DETERMINANT FACTOR OF INTERNAL DIVIDEND PAYOUT RATIOS ON STATE OWNED ENTERPRISE
Priyantara, Eko
Thamrin, Hakiman
Growth, Firm Size, Debt to Equity Ratio, Return on Assets, Dividend Payout Ratio.
These research aim to examine those impact from Growth, Firm Size, Return on Assets and Debt to Equity Ratio towards dividend policy of State-Owned Enterprises during period 2016-2018 with 46 BUMN as the research sample. In this research, the independent variables were Growth, Firm Size, Return on Assets and Debt to Equity Ratio, while the dependent variable was Dividend Payout Ratio. The results from these research found that Growth, Firm Size, Return on Assets and Debt to Equity Ratio simultaneously influence Dividend Payout Ratio of 87.71%. Return on Assets and Debt to Equity Ratio had significant negative impact on Dividend Payout Ratio, while Growth and Firm Size did not have an impact on Dividend Payout Ratio.
Dinasti Publisher
2020-12-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/620
10.38035/dijefa.v1i5.620
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 840-849
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/620/398
Copyright (c) 2020 Eko Priyantara, Hakiman Thamrin
oai:ojs2.dinastipub.org:article/621
2022-12-24T02:19:56Z
DIJEFA:ART
DETERMINANT ANALYSIS OF FINANCIAL SECTOR STOCK IN INDONESIA STOCKS EXCHANGE
Yusmia, Liza
Asianto, Abitur
Determinant, Finance, IDX, VAR, VECM
These research had purposed to examine related to macroeconomic variables on financial sector stock index in Indonesia Stock Exchange. This research used Vector Error Correction Model (VECM) method with monthly data from financial sector stock index as the dependent variable and the GDP quarterly data, as well as monthly data on inflation, BI interest rates, exchange rates, the Fed interest rate, gold prices, oil prices,and also the S&P 500 index as independent variable with data range from January 2014 to August 2019. These results that obtained from this research were the shocks in BI interest rate variable and the exchange rate which have positive responses in the long term, while the GDP, inflation, and Fed interest rates , gold prices, oil prices, and the S&P 500 index responded negatively in the long term by the financial sector stock index. Beside that, the BI interest rate variable has the greatest contribution in changed of financials stock index.
Dinasti Publisher
2020-12-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/621
10.38035/dijefa.v1i5.621
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 850-864
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/621/399
Copyright (c) 2020 Liza Yusmia, Abitur Asianto
oai:ojs2.dinastipub.org:article/622
2022-12-24T02:19:56Z
DIJEFA:ART
DETERMINATION OF CONSUMER LOYALTY THROUGH CUSTOMER SATISFACTION
Septiano, Renil
Sari, Laynita
Brand, Price, Value, Satisfaction, Loyalty
Customer satisfaction causes customers to be loyal so that the company can maintain a sustainable competitive advantage. This study aims to determine the impact of brand image, price perception, perceived value on consumer loyalty through customer satisfaction at Rayhan Toko Muslim in the city of Padang. The research method used is associative, with descriptive and verification data disclosure. The population is the consumer of Rayhan Toko Muslim in the city of Padang. Data collection through a survey of 203 respondents. The analysis technique used is path analysis. The results showed that: brand image, perceived price, perceived value, and customer satisfaction had a significant effect on consumer loyalty. All of them have an influence in a positive direction, except for the price perception variable. The management of Rayhan Toko Muslim, pay attention to things that can increase customer loyalty, so that business continuity can be maintained.
Dinasti Publisher
2020-12-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/622
10.38035/dijefa.v1i5.622
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 865-878
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/622/400
Copyright (c) 2020 Renil Septiano, Laynita Sari
oai:ojs2.dinastipub.org:article/623
2022-12-24T02:19:56Z
DIJEFA:ART
THE EFFECT OF INTRINSIC MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE ENGAGEMENT MEDIATED PERFORMANCE AT PT XYZ
Arifin, Ridwan
Johanes Lo, Singmin
Intrinsic Motivation, Organizational Culture, Employee Engagement, Employee Performance
This study aims to analyze the influence of intrinsic motivation and organizational culture on employee performance mediated by employee engagement. The object of this research is the employees of PT XYZ. A total of 100 respondents filled out a questionnaire, the sample was taken using a saturated sample of 100 employees. This research was conducted from October 2019 to April 2020 at the PT XYZ office. The sampling technique used was saturated sampling. Data were analyzed using the Smart PLS (Partial Least Square) path analysis application. The results of this study indicate that Intrinsic Motivation and Organizational Culture have a positive and significant effect on performance. Meanwhile Employee Engagement becomes a mediation between Intrinsic Motivation and Organizational Culture on Performance. Employee Engagement perfectly mediates Intrinsic Motivation. And Employee Engagement partially mediates Organizational Culture.
Dinasti Publisher
2020-12-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/623
10.38035/dijefa.v1i5.623
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 879-887
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/623/401
Copyright (c) 2020 Ridwan Arifin, Singmin Johanes Lo
oai:ojs2.dinastipub.org:article/624
2022-12-24T02:19:56Z
DIJEFA:ART
THE EFFECT OF ECONOMIC VALUE ADDED (EVA) ON PRICE TO BOOK VALUE THE ROLE OF INSTITUTIONAL OWNERSHIP IN RETAIL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Apriyani, Apriyani
Aisyah F Pulungan, Nur
Economics Value Added (EVA), Institutional Ownership, Price to Book Value (PBV).
This study examines and analyzes the effect of Economics Value Added (EVA) on the price to book value mediated by institutional ownership in retail sector companies listed on the Indonesia Stock Exchange (IDX). The object of this study is the sector of retail with shares of sharia when listed on the Indonesia Stock Exchange (BEI) period 2015-2019. In order to achieve the goals and objectives, the company increases it’s value by increasing shareholders. Improving the walfare on shareholders can be done through investment and financial policies, and is reflected in share price in the capital market. The higher the share price, the better the owner’s walfare, and the company’s value will also increase. The population of this research is the retail companies as many as 27 companies when the sample is 12 company’s by using a purposive sampling method met criteria for the sample. The data is further analyzed using SmartPLS Vs.3.2.9 by looking at the result of descriptive analysis, coefficient path, and path analysis. The result of the study showed that Economic Value Added (EVA) has a negative and significant effect to Price to Book Value (PBV), the Economic Value Added (EVA) has a negative and not significant effect to institutional ownership, the institutional ownership has a negative and significant effect to Price to Book Value (PBV), in addition institutional ownership does not mediate the relationship between Economic Value Added (EVA) and Price to Book Value (PBV).
Dinasti Publisher
2020-12-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/624
10.38035/dijefa.v1i5.624
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 889-904
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/624/402
Copyright (c) 2020 Apriyani Apriyani, Nur Aisyah F Pulungan
oai:ojs2.dinastipub.org:article/664
2022-12-24T02:19:56Z
DIJEFA:ART
BUYING INTEREST AND TRUST MODEL: E-WOM AND BRAND IMAGE
Putra, Muhammad Reza
Gupron, Gupron
Brand Image, e-WOM, Trust, Buying Interest.
The article Buying Interest and Trust Model: E-Wom Analysis and Brand Image aims to build a research hypothesis using the library research method. To find out the variables that affect Buying Interest Online, a review of previous studies was conducted. The results of this article indicate a hypothesis has been built for further research that e-WOM, and Brand Image, have an effect on Online Purchase Trust and Interest.
Dinasti Publisher
2020-12-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/664
10.38035/dijefa.v1i5.664
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - December 2020); 916-926
2721-303X
2721-3021
10.38035/dijefa.v1i5
eng
https://dinastipub.org/DIJEFA/article/view/664/428
Copyright (c) 2020 Muhammad Reza Putra, Gupron Gupron
oai:ojs2.dinastipub.org:article/686
2022-12-24T02:20:10Z
DIJEFA:ART
EFFECT OF MACROECONOMIC VARIABLES ON THE TELECOMMUNICATION SECTOR SHARE RETURN
Djamaluddin, Said
Gani Hosea, Jefta
Macroeconomics, GDP, Inflation, Rupiah Exchange Rate, Interest Rates and Stock Returns.
This study aims to see the effect of macroeconomic factors on stock returns in telecommunications companies listed on the Indonesia Stock Exchange for the period 2015 to 2020. The factors analyzed in this study are GDP, inflation, interest rates, and the rupiah exchange rate as independent variables and stock returns. as the dependent variable. The data analyzed in this study belong to the type of quantitative research. By selecting samples using purposive sampling obtained as many as 4 samples of telecommunications companies. The method of analysis of this study uses panel data regression and the data used in this study are secondary data. The results of this study indicate that the coefficient of determination (R2) is 26.32%, while the remaining 73.68% is the fact by other factors outside the study. The results of this study indicate that the GDP variable does no effect on telecommunications stock returns. However, the Inflation and Exchange Rate variables have a significant effect on stock returns with a negative effect. Meanwhile, the interest rate variable has a significant effect on stock returns with a positive effect on stock returns of telecommunications companies listed on the Indonesia Stock Exchange for the 2015-2020 period.
Dinasti Publisher
2021-02-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/686
10.38035/dijefa.v1i6.686
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1081-1101
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/686/464
Copyright (c) 2021 Said Djamaluddin, Jefta Gani Hosea
oai:ojs2.dinastipub.org:article/714
2022-12-24T02:20:10Z
DIJEFA:ART
THE MODEL OF EMPLOYEE’S PERFORMANCE OF ISLAMIC EDUCATION AGENCIES IN BANDUNG
Komar Priatna, Deden
Leadership, Organizational Culture, Interpersonal Communication, Work Motivation, Employee’s Performance
The purpose of this study was to know and analyze the Influence of leadership, organizational culture, and interpersonal communication toward work motivation and it’s implication to employee performance. The method used in this research were descriptive survey method and explanatory survey. The population in this study amounted to 254 employees of IEA (Islamic Education Agency in Bandung), with a sample size of 205 respondents. Analysis technique and hypothesis testing using Structural Equation Modeling (SEM) with LISREL 8.70 program. The result of research found that both partially and simultaneously leadership, organizational culture and interpersonal communication had positive and significant influence toward work motivation. Then also toward employee performance both partially and simultaneously leadership, organizational culture, interpersonal communication and work motivation had positive influence and significant. While, contribution percentage of leadership, organizational culture, interpersonal communication toward work motivation is 72% and contribution percentage of leadership, organizational culture, interpersonal communication, and work motivation simultaneous toward employee performance is 85%. The implication on this research is that the employee performance especially on the quantity will be able to be improved if IEA able to increase work motivation especially to the needs’ motivation, work motivation will increase if IEA is able to increase the leadership , especially in attitude dimension towards human, and increase the organizational culture especially to the internal integration, and supported by the improvement of interpersonal communication, mainly in social relationship. Furthermore, work motivation only have role for leadership and interpersonal communication variable toward employee performance, while for organizational culture variable, work motivation don’t have role to escalate employee performance, so in this model work motivation only as partial mediating.
Dinasti Publisher
2021-01-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/714
10.38035/dijefa.v1i6.714
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 927-942
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/714/453
Copyright (c) 2021 Deden Komar Priatna
oai:ojs2.dinastipub.org:article/715
2022-12-24T02:20:10Z
DIJEFA:ART
THE EFFECT OF ENVIRONMENT PERFORMANCE, COMPANY IMAGE, AND MEDIA EXPOSURE TOWARDS CSR DISCLOSURE WITH COMPANY PROFILE AS MODERATING VARIABLE
Dara Sarra, Hustna
Alamsyah, Sustari
Environment Performance, Company Image, and Media Exposure, Company Profile, CSR Disclosure.
It becomes highly necessary that every company has social responsibility to society and environment around in any forms of valuable contributions. However, it is believed that company itself will not expose widely regarding CSR activities provided or given for their own several logical reasons. The result of the research that has been conducted to 16 manufacturing companies shows that the environment performance, company image, and media exposure give positive and significant effects towards CSR Disclosure. On the other hand, this research shows that Company Profile variable is not suitable to take part as moderating variable. Through this essence, it is a must that every company should realize the importance of CSR Disclosure by means of delivering information in detail to stakeholders. Although the form of CSR is a kind of voluntary giving, still, the society and environment around have rights to obtain detail information regarding CSR activities which formed in CSR Disclosure.
Dinasti Publisher
2021-01-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/715
10.38035/dijefa.v1i6.715
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 943-959
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/715/454
Copyright (c) 2021 Hustna Dara Sarra, Sustari Alamsyah
oai:ojs2.dinastipub.org:article/716
2022-12-24T02:20:10Z
DIJEFA:ART
ANALYSIS OF THE EFFECT OF WORK DISCIPLINE, WORK ENVIRONMENT, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. BAYUTAMA TEKNIK
Maswani, Maswani
Puji Utami, Elis
Nofiar, Nofiar
motivation, work discipline, work environment, and employee performance
The objective of this research is to the effect analysis of work discipline, work environment, and work motivation on employees performance at PT. Bayutama Teknik. The research methodology that applied for this research was quantitative method and primary data which obtained from questionnaries. This sampling technique uses the random sampling method. Multiple linear regressions was used as the data analysis technique to test the validity, reliability test, classic assumption test (normality test, multicolloniearity test, autocorrelation test, heteroscedasticity test), and hypothesis testing t-statistical and f-statistic in order to examine the collective effect with a significance level of 5%. The results of this study show that in partial variable motivation, work discipline, and work environment has a positive impact and a significant of employee performance at PT. Bayutama Teknik. Meanwhile, the independent variable of motivation, work discipline, and work environment simultaneously has a significant relationship to the dependent variable of employee performance at PT. Bayutama Teknik. Coefficient of determination from this study showed 51.1% result, while the remaining of 48.9% is affected by other independent variables.
Dinasti Publisher
2021-01-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/716
10.38035/dijefa.v1i6.716
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 960-968
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/716/455
Copyright (c) 2021 Maswani Maswani, Elis Puji Utami, Nofiar Nofiar
oai:ojs2.dinastipub.org:article/717
2022-12-24T02:20:10Z
DIJEFA:ART
COMPETITION CONTRIBUTES TO PERFORMANCE IN THE BANKING INDUSTRY LITERATURE STUDY
Sarirati, Putri
Madiistriyatno, Haries
Competition, Banking, Herfindahl- Hirschman Index (HHI), Panzar-Rosse H statis
The purpose of this research is to find out the trend of research in the field of competition in the banking industry, the synthesis of competition theory and stability theory. The study used bibliometric analysis and used Publish or Perish software with Google Scholar as a database. This study used systematic data to reveal competition contributes to banking performance measured by the size of the company's market forces can be measured using the Lerner Index, Herfindahl-Hirschman Index, or through structural behavioral performance hypotheses (SCP). Researchers typically use concentration ratio, market share or Herfindahl - Hirschman Index (HHI). Using the concentration of bank deposits as a measure of traditional competition. More specifically, total bank deposits by the three largest banks in a country are divided by the total deposits in the country. As. HHI is the sum of the square market share of each bank in a country.
Dinasti Publisher
2021-01-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/717
10.38035/dijefa.v1i6.717
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 969-978
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/717/456
Copyright (c) 2021 Putri Sarirati, Haries Madiistriyatno
oai:ojs2.dinastipub.org:article/718
2022-12-24T02:20:10Z
DIJEFA:ART
EFFECT OF REWARD AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH WORK SATISFACTION AS A MEDIATION (STUDY ON EMPLOYEES OF PT. INTERNATIONAL CHEMICAL INDUSTRY)
Apriyanti, Rina
R Sudiarditha, I Ketut
Saptono, Ari
Reward, Work environment, Job satisfaction,Performance
As a provider of battery products under the ABC brand name, PT International Chemical Industry always strives to improve the performance of its employees in order to maintain existing market share. However, the problem faced in this study is about the quality of employee performance during the 2015-2019 period, during which the employee's performance did not comply with the standards set by the company and inconsistencies occurred which resulted in not achieving the company's production targets, even though the company had completed policies regarding company performance standards. This study aims to examine and analyze the effect of reward, and work environment, on employee performance through job satisfaction. This research is quantitative in nature using multivariate analysis with SEM LISREL tools. Withdrawal of population using census techniques, the sample of respondents is permanent employees totaling 420. The results of this study indicate a positive and significant effect of reward on job satisfaction, a positive and significant effect of the work environment on job satisfaction, a positive and significant effect of reward on job satisfaction. Employee job satisfaction, there is a positive and significant influence of the work environment on employee performance, there is a positive and significant influence of job satisfaction variables on employee performance.
Dinasti Publisher
2021-01-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/718
10.38035/dijefa.v1i6.718
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 979-1002
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/718/457
Copyright (c) 2021 Rina Apriyanti, I Ketut R Sudiarditha, Ari Saptono
oai:ojs2.dinastipub.org:article/720
2022-12-24T02:20:10Z
DIJEFA:ART
THE IMPACT FROM FINANCIAL RATIOS ON ALTMAN Z-SCORES' MODEL TOWARDS STOCKS RETURN (STUDY IN AUTOMOTIVE SUBSECTORS COMPANIES AND ITS COMPONENTS THAT LISTED ON INDONESIA STOCK EXCHANGE)
Wirto, Wirto
H. Mustafa, Matrodji
Altman Z-Score, WCTA, RETA, EBITTA, MVEBVTL.
This research aims to revealed the affect from financial ratios to Altman Z-score model on stock returns in automotive sub-sector companies and its components that listed on the IDX. The research outcome shows in accordance with panel data regression results the WCTA variable on stock returns had a positive and significant affect, this could be cause of the large number of speculative investors who invest for long term so they could see the WCTA ratio for consideration in assessing the stock returns, the RETA variable on stock returns had a positive and significant affect, this could be cause of investors do not really considering the dividends or profits which distributed to larger shareholders so the investors would see the ratio of RETA when consideration the stock return appraisal, the EBITTA variable on stock returns had a positive and significant affect, this is because some investors see this ratio to revealed the company's ability to earned profits from assets before debt and tax payments because if the EBITTA ratio decrease, the stock return value would also decrease and it does conversely if EBITTA increase, the stock return value would increase. The MVEBTL variable on stock returns had a positive and significant affect because if the MVEBTL ratio decrease, meaning that there has an increase in the company's total debt and this ratio would illustrates the company's ability to fulfill its obligations from its own capital market value (common stock) and certainly this would be the one that would be the attention of investors before evaluating the stock returns.
Dinasti Publisher
2021-02-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/720
10.38035/dijefa.v1i6.720
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1070-1080
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/720/463
Copyright (c) 2021 Wirto Wirto, Matrodji H. Mustafa
oai:ojs2.dinastipub.org:article/723
2022-12-24T02:20:10Z
DIJEFA:ART
ANALYSIS OF THE EFFECT OF FTSE 100, NIKKEI 225, AND DOW JONES INDUSTRIAL AVERAGE ON COMPOSITE STOCK INDEX IN INDONESIA STOCK EXCHANGE
Suwardi, Suwardi
Amri Mokoginta, Agus
FTSE 100; Nikkei 225; Dow Jones Industrial Average; Composite Stock Index
This study aims to analyze the effect of FTSE 100, Nikkei 225, and Dow Jones Industrial Average on Composite Stock Index in Indonesia Stock Exchange (IDX). The research method used is a quantitative method with time series data type and secondary data obtained the Indonesia Stock Exchange (IDX) website and Bloomberg Data Terminal. The sampling technique used purposive sampling method with monthly data and research period from January 2015 to December 2019. The data analysis technique used is multiple linear regression with normality test, classic assumption test (multicollinearity test, autocorrelation test) and t-statistical hypothesis and f-statistic to test the simultaneous effect with a significance level of 5%. The results of this study indicated that. DJIA Index and FTSE 100 Index variable shows a positive effect and significant to Composite Stock Index and Nikkei 225 Index variable partially has shown a negative effect and significant to Composite Stock Index. Then simultaneously independent variable DJIA Index, Nikkei 225 Index, and FTSE 100 Index together had a significant relation to the dependent variable Composite Stock Index. The determination coefficient of this study indicates the number 87% shows that independent variable variations in DJIA Index, Nikkei 225 Index, and FTSE 100 Index can explain the fluctuating of the dependent variable in Composite Stock Index by 87%. While the remaining of 13% influenced by other independent variables.
Dinasti Publisher
2021-01-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/723
10.38035/dijefa.v1i6.723
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1003-1012
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/723/458
Copyright (c) 2021 Suwardi Suwardi, Agus Amri Mokoginta
oai:ojs2.dinastipub.org:article/724
2022-12-24T02:20:10Z
DIJEFA:ART
ANALYSIS OF THE INFLUENCE FROM CR, EPS, ROE, DER ON STOCK PRICES AT BASIC INDUSTRY AND CHEMICAL SECTORS DURING YEAR OF 2017
Mustaffa, Matrodji
Syabani, Mochammad
Stock Price, Current Ratio (CR), Earning Per Share (EPS) Return On Equity (ROE), Debt to Equity Ratio (DER).
This research has been purposed to examine and analyze those influences from Current Ratio (CR), Earning Per Share (EPS) on Return on Equity (ROE), Debt to Equity Ratio (DER) on the stock prices of the Basic industry and Chemical sectors during year of 2017. The research Data used secondary data during the period of 2017. The Sampling method used purposive method, where its filtrated from a total of 69 basic industry and chemical sectors companies at Indonesia Stock Exchange in 2017 to only 51 companies which met the criteria as samples. The analytical method in this research was classic assumption test and multiple linear regression. The results showed if the EPS had a significant effect while CR, ROE and DER did not effect the stock prices from basic industry and chemical sectors.
Dinasti Publisher
2021-01-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/724
10.38035/dijefa.v1i6.724
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1013-1022
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/724/459
Copyright (c) 2021 Matrodji Mustaffa, Mochammad Syabani
oai:ojs2.dinastipub.org:article/728
2022-12-24T02:20:26Z
DIJEFA:ART
Effect of Price and Service Quality on Customer Satisfaction and Its Implications for Customer Loyalty at Aston Pluit Hotel & Residence Jakarta
Jaya Saputra, Arfin
Djumarno, Djumarno
Pricing, service quality, customer satisfaction, customer loyalty
As a provider of lodging, Aston Pluit Hotel & Residence Jakarta ”always strives to improve customer satisfaction or hotel guests in order to maintain customer loyalty to Aston Pluit Hotel & Residence Jakarta itself. However, the problem related to this research is about customer loyalty to Aston Pluit Hotel & Residence Jakarta during the 2015-2018 period, during which the number of guests staying at the Hotel Pluit Aston & Residence Jakarta decreased significantly even though the Hotel Pluit Aston & Residence Jakarta raises service standards and promotions to attract guests to visit and stay at the hotel. This research is categorized in Explanatory Research, with the data survey method using a questionnaire. The sampling technique uses Probability Sampling for population withdrawal using census techniques, the sample of respondents is hotel guests with a total of 359 guests. The method used in this research is the analysis of Structural Equation Modeling (SEM) using the LISREL 8.8 program with a factor loading value of 0.05. The results of this study indicate a positive and significant effect of price on customer satisfaction, a positive and significant effect of service quality on customer satisfaction, a positive and significant effect of price on customer loyalty, a positive and significant effect of service quality on loyalty. customers, there is a positive and significant influence of customer satisfaction variables on customer loyalty. There is a positive and significant effect of both price and service quality on customer loyalty through customer satisfaction
Dinasti Publisher
2021-03-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/728
10.38035/dijefa.v2i1.728
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 71-84
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/728/518
Copyright (c) 2021 Arfin Jaya Saputra, Djumarno Djumarno
oai:ojs2.dinastipub.org:article/730
2022-12-24T02:20:26Z
DIJEFA:ART
Repurchase Model Through Purchase Decision: Analysis of Product and Price Effect on Dulux Paint Consumers in DKI Jakarta and Tangerang Area
Nico Gerard Doan, Ali
Ali, Hapzi
Product Quality, Price, Purchase Decision, Repurchase
The purpose of this study was to determine how to analyze and how much, the following influence on the significance of product quality and price on purchasing decisions that have implications for repurchasing. This research is a census, the number of objects in the population with 100 respondents. The objective to be approved in this study is to prove empirical evidence regarding variable product quality and price, on purchasing decisions in choosing wall paint products, through purchasing decisions this research will also analyze the effect product quality and price against repurchase. The results show that the variable conditions of product quality and price have an impact on purchasing decisions in the good category, as well as the effect of product quality and price on repurchases, with positive and significant results, namely in the situation, if the product quality and price are increased then, will have an impact on increasing purchase and repurchase decisions
Dinasti Publisher
2021-03-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/730
10.38035/dijefa.v2i1.730
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 85-99
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/730/519
Copyright (c) 2021 Ali Nico Gerard Doan, Hapzi Ali
oai:ojs2.dinastipub.org:article/732
2022-12-24T02:20:26Z
DIJEFA:ART
Underpricing Determinants on the Public Offering of Primary Shares (IPO) in Indonesia Stock Exchange 2015-2019
Kirana Astuti, Diah
Djamaluddin, Said
Underwriter Reputation, Return on Assets, Company Age, Company Size, Debt to Equity Ratio
This study aims to obtain empirical evidence about the influence of Underwriter's Reputation, Return On Assets, Company Age, Company Size, Debt to Equity Ratio on Underpricing. The independent variables used in this study are Underwriter's Reputation, Return On Assets, Company Age, Company Size, Debt to Equity Ratio. The dependent variable used in this study is underpricing which is measured by initial return. This research was conducted on companies that made initial public offerings (IPO) from 2015-2019 on the Indonesia Stock Exchange. Sampling was done using purposive sampling method resulting in 114 companies as the research sample. The results of this study indicate that the Underwriter's Reputation and Debt to Equity Ratio variables have an effect on Underpricing. Meanwhile, Return On Asset, Company Age, Company Size have no effect on Underpricing. So an underwriter with a good reputation can reduce the level of underpricing and not result in loss of additional capital receipts for the company. And the higher the DER, the higher the level of underpricing. Because companies with high DER indicate a high risk of failure for the company and will influence public or investors interest in investment decision makers.
Dinasti Publisher
2021-03-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/732
10.38035/dijefa.v2i1.732
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 28-45
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/732/508
Copyright (c) 2021 Diah Kirana Astuti, Said Djamaluddin
oai:ojs2.dinastipub.org:article/737
2022-12-24T02:20:26Z
DIJEFA:ART
Role of Firm Size and Profitability on Capital Structures and Its Impact Over Firm Value
Sudrajat, Jajat
Setiyawati, Hari
Firm size, profitability, capital structure, firm value.
This research has a purpose to reveal and evaluate the significant impact from firm size to capital structure; Profitability to capital structure; capital structure to firm value; firm size to firm value; profitability to firm value; and those indirect effects of firm size and capital structure towards firm value; and those indirect effects of profitability along with capital structure to firm value. This research population was 178 manufacturing companies, while the research sample was 13 automotive subsector companies and its components which registered on the IDX by the sampling technique were purposive sampling methods. The research method that was used was quantitative methods, while the analysis model used regression analysis model with t-test and sobel test. These research results illustrated that firm size had a significant affect on capital structure; profitability had a negative and significant affect on capital structure; capital structure has no significant affect on firm value. firm size had a significant affect on firm value; profitability has no effect and is insignificant to firm value; there is no indirect and insignificant affect occurred between firm size, capital structure and firm value; There is no indirect and insignificant affect that occurs between profitability, capital structure and firm value.
Dinasti Publisher
2021-03-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/737
10.38035/dijefa.v2i1.737
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 13-27
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/737/507
Copyright (c) 2021 Jajat Sudrajat, Hari Setiyawati
oai:ojs2.dinastipub.org:article/742
2022-12-24T02:20:10Z
DIJEFA:ART
THE EFFECT OF SERVICE QUALITY, CUSTOMER RELATIONSHIP MARKETING, AND BRAND IMAGE ON CUSTOMER LOYALTY AND CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE
Windiari, Ilham
Djumarno, Djumarno
SERVQUAL, CRM, Brand Image, Satisfaction, Loyalty
Nowadays, intense competition does not only occur in the economic sector, but also penetrates the education sector. There is an analysis gap between information system services, the role of customer relations, and the image of the institution that has not been recognized, has an impact on student satisfaction, as well as the alleged decline in new students based on student and family recommendations. With the consideration of service quality, strategies to build relationships with customers and improve brand image, will determine the level of student satisfaction so as to form student loyalty. This study aims to analyze the effect of Service Quality, Customer Relationship Marketing and Brand Image on Loyalty with Satisfaction as an intervening variable (case study of Academy Telkom Jakarta). This research is categorized in Explanatory Research, with the method of survey using a questionnaire. The sampling technique used is Probability Sampling for a population of 506 student, and considering 305 respondents with Stratified Random sampling method. The analysis used LISREL 8.70 for Structural Equation Modeling (SEM), with a factor loading of 0.05. The results, concluded that there is a relationship between the SERVQUAL, CRM and BRAND variables with the SATISFACTION and LOYALITY variables. Be concluded that, if service quality, customer relationship marketing and brand image are improved, the level of satisfaction will increase, followed by an increase in consumer loyalty..
Dinasti Publisher
2021-02-15
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/742
10.38035/dijefa.v1i6.742
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1048-1059
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/742/461
Copyright (c) 2021 Ilham Windiari, Djumarno Djumarno
oai:ojs2.dinastipub.org:article/743
2022-12-24T02:20:10Z
DIJEFA:ART
THE ROLE OF PROFITABILITY, CAPITAL STRUCTURE AND FIRM SIZE TOWARDS THE FIRM VALUE OF PT. CITRA MARGA NUSAPHALA PERSADA, TBK DURING PERIOD 1995-2017
Yusuf, Julio
Dewi Syarif, Andam
Return on assets, return on equity, debt to equity ratio, firm size, firm value.
This research has intend to reveal and investigate the impact of return on assets, return on equity, debt equity ratio, and firm size towards firm value of PT. Citra Marga Nusaphala Persada Tbk. The research Sampling used a quantitative approach. The Samples obtained and used were financial Statements of PT CMPN Tbk which have been published on the IDX with an observation period of 23 years with 2 semesters of each year. These research data used was secondary data through time series data analysis method. The results of this research shows that return on assets has a negative and significant affect on firm value; return on equity has a positive and significant affect on firm value; debt equity ratio has a negative and significant affect on firm value; firm size has no significant affect on firm value.
Dinasti Publisher
2021-02-16
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/743
10.38035/dijefa.v1i6.743
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1060-1069
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/743/462
Copyright (c) 2021 Julio Yusuf, Andam Dewi Syarif
oai:ojs2.dinastipub.org:article/746
2022-12-24T02:20:10Z
DIJEFA:ART
TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS
Amin, Asbi
Perception, halal-haram aspect, understanding of the tax regulations, religiosity
This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.
Dinasti Publisher
2021-02-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/746
10.38035/dijefa.v1i6.746
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1102-1111
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/746/466
Copyright (c) 2021 Asbi Amin
oai:ojs2.dinastipub.org:article/747
2022-12-24T02:20:10Z
DIJEFA:ART
ANALYSIS OF EMPLOYEE'S WORK DISCIPLINE IN PT CIPTA PEDAGANG UNGGUL FROM MOTIVATION AND LEADERSHIP STYLE
Nur Affini, Dinar
Motivation, Leadership Style, Employee Work Discipline
This study aims to analyze the influence of motivation and leadership style on employee’s work discipline. The population in this study were 30 employees of PT. Cipta Pedagang Unggul. The sample used was 30 employees of PT. Cipta Pedagang Unggul with saturated sample method. The data used are primary data from observations, questionnaires, and interviews. The research instrument is a questionnaire. Data analysis method using Likert scale, processed using SPSS. This study proves that motivation has no significant effect on employee discipline. Leadership style has a positive and significant effect on employee discipline.
Dinasti Publisher
2021-02-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/747
10.38035/dijefa.v1i6.747
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1112-1123
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/747/467
Copyright (c) 2021 Dinar Nur Affini
oai:ojs2.dinastipub.org:article/748
2022-12-24T02:20:10Z
DIJEFA:ART
MODEL OF PURCHASING DECISIONS AND CUSTOMER SATISFACTION: ANALYSIS OF BRAND IMAGE AND PRODUCT QUALITY (MARKETING MANAGEMENT LITERATURE REVIEW)
Bimaruci, Hazimi
Mahaputra, M. Rizky
Rafqi Ilhamalimy, Ridho
: Product Quality, Brand Image, Purchase Decisions, Customer Satisfaction.
The purpose of writing a Literature Review Papers is to determine the effect of variable product quality and brand image on purchasing decision variables and consumer satisfaction. With qualitative methods and Library Research. The results show that product quality affecting customer satisfaction, product quality affecting customer satisfaction, brand image affecting customer satisfaction, customer satisfaction affecting brand image affecting customer satisfaction.
Dinasti Publisher
2021-02-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/748
10.38035/dijefa.v1i6.748
Dinasti International Journal of Economics, Finance & Accounting; Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - February 2021); 1124-1136
2721-303X
2721-3021
10.38035/dijefa.v1i6
eng
https://dinastipub.org/DIJEFA/article/view/748/468
Copyright (c) 2021 Hazimi Bimaruci, M. Rizky Mahaputra, Ridho Rafqi Ilhamalimy
oai:ojs2.dinastipub.org:article/791
2022-12-24T02:20:26Z
DIJEFA:ART
The Influence of Bank Health on Third Party Fundraising with Inflation as Intervening Variable at Sharia Commercial Banks in indonesia
Akbar, Ali
Syekh, Saiyid
Bank Health, Inflation, Third Party Fundraising
This research is to know the effect of Bank Health partially and simultaneously on Inflation, the effect of Bank Health partially and simultaneously on Third Party Fundraising, the effect of Inflation on Third Party Fundraising and the effect of Bank Health partially and simultaneously on Third Party Fundraising through Inflation. The population of this research amount of was 14 Sharia Banks in Indonesia for the period 2014 - 2019 with sample amount of 8 Sharia Banks. The method used is Path Analysis by using SPSS program or software with version 22. The results showed that partially the Non Performing Financing (NPF) has negative and insignificant effect on Inflation, Good Corporate Governance (GCG) has positive and insignificant effect on Inflation, Net Rewards has positive and significant effect on Inflation and Capital Adequacy Ratio (CAR) has negative and significant effect on Inflation, while simultaneously Bank Health have no significant effect on Inflation. NPF has positive and significant effect on Third Party Fundraising, GCG has negative and insignificant effect on Third Party Fundraising, Net Rewards has positive and insignificant effect on Third Party Fundraising and CAR has negative and significant effect on Third Party Fundraising, while simultaneously Bank Health have significant effect on Third Party Fundraising. Inflation has negative and insignificant effect on Third Party Fundraising. Partially NPF, GCG, Net Rewards and CAR, indirectly has no significant effect on Third Party Fundraising through Inflation, while simultaneously Bank Health indirectly have no significant effect on Third Party Fundraising through Inflation.
Dinasti Publisher
2021-03-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/791
10.38035/dijefa.v2i1.791
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 1-12
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/791/506
Copyright (c) 2021 Ali Akbar, Saiyid Syekh
oai:ojs2.dinastipub.org:article/795
2022-12-24T02:20:26Z
DIJEFA:ART
Can Thin Capitalization And Transfer Pricing Activities Reduce The Tax Burden
Winarto, Winarto
Daito, Apollo
manufacturing companies, quantitative-explanation, tax avoidance, thin capitalization, transfer pricing, institutional ownership
The purpose of this research is to examine the effect of thin capitalization and transfer pricing as a vehicle for companies to reduce their corporate tax burden. The research method used is a quantitative-explanation, with the proxy of tax avoidance is ETR. This research found that thin capitalization activities and transfer prices have a negative and significant effect on tax avoidance. This research also found that institutional ownership strengthens the effect of thin capitalization and transfer pricing on tax avoidance. This research contributes to the literature on using the PLI ratio, namely ROCE as a measurement tool for transfer pricing activity, which provides a new methodological contribution to tax avoidance research through transfer pricing activities in Indonesia's manufacturing companies. This study proves that Return On Capital Employed can be used as a transfer pricing activity measure.
Dinasti Publisher
2021-03-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/795
10.38035/dijefa.v2i1.795
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 112-121
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/795/549
Copyright (c) 2021 Winarto Winarto, Apollo Daito
oai:ojs2.dinastipub.org:article/797
2022-12-24T02:20:26Z
DIJEFA:ART
Business Network Literature Review: A Mini-Review Approach
Ahmad Munawar, N.
Hadiaty, Fifit
Parantoro, Apri
Business networks, small and medium enterprises, Clustering social audiences in business information networks.
This study aims to find the formulation of factors that can influence the development of business networks both locally and globally. This study used a qualitative method by reviewing 27 journals from previous researchers. The results of this study indicate that multi-actor factors are useful for understanding business networks. Ex-ante signaling and filtering factors at the contractual relationship formation stage are complementary mechanisms that enhance network performance. Agency approach, structure approach and practice approach affect the performance of the business network. Another factor that can improve the performance of a business network is clustering social audiences in a business information network. Organizational variables such as participatory architecture, organizational integration, and mechanisms play a relevant role in protecting and developing business networks. The next finding is that the management relationship factor can improve the performance of the small and medium business network. Value creation innovation includes new capabilities, technology and processes as well as partnerships for the purpose of co-creation that can reduce risk in the business network. Linkage factors and their effect on network connectivity can play a relevant role in strategic business decisions. The role of dynamic capabilities in encouraging business model innovation, especially in market-oriented small and medium enterprises, can encourage innovation in the business model of the small and medium enterprises themselves. Other factors that can affect the efficiency of a business network are intellectual agility, leadership and micro-enterprise innovation mediated through entrepreneurial leadership. The large structure in a business network can positively affect business performance through linkage mechanisms. Whereas the presence of a large number of affiliates in the first company layer of the affiliate structure causes a decrease in the effect of size on the group level performance of the business. Limited diversification at the business group level in the first corporate layer of the affiliate structure results in reduced returns in terms of risk sharing, because shareholders can reduce their investment, thus negatively impacting the overall group level performance. The role of religion and spirituality in the context of a business network greatly influences the strength of a business network.
Dinasti Publisher
2021-03-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/797
10.38035/dijefa.v2i1.797
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 46-54
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/797/509
Copyright (c) 2021 N. Ahmad Munawar, Fifit Hadiaty, Apri Parantoro
oai:ojs2.dinastipub.org:article/798
2022-12-24T02:20:26Z
DIJEFA:ART
The Effect of Accounting Conservatism, Capital Intensity and Independent Commissionerson Tax Avoidance, With Independent Commissioners as Moderating Variables (Empirical Study on Banking Companies on the IDX 2014-2017)
Lismiyati, Nunik
Herliansyah, Yudhi
accounting conservatism, capital intensity, independent commissioners and tax avoidance.
This study aims to provide empirical evidence that accounting conservatism, capital intensity and Independent Commissioners have an effect on tax avoidance, as well as the existence of an independent board of commissioners as a moderating variable to interact with the relationship between accounting conservatism and capital intensity on tax avoidance. The method used is descriptive quantitative. The sample of this research is on 30 banking companies on the Indonesian Efex Exchange for 2014-2017 and the data analysis technique used is SPSS 22.The results of this study indicate that accounting conservatism, capital intensity has a significant effect on tax avoidance, and independent board of commissioners has no effect on tax avoidance. tax avoidance, and the independent board of commissioners did not moderate accounting conservatism on tax avoidance, while the independent board of commissioners was a variable that moderated capital intensity on tax avoidance.
Dinasti Publisher
2021-03-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/798
10.38035/dijefa.v2i1.798
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 55-70
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/798/512
Copyright (c) 2021 Nunik Lismiyati, Yudhi Herliansyah
oai:ojs2.dinastipub.org:article/803
2022-12-24T02:20:26Z
DIJEFA:ART
The Influence of E-Tax Services, Income and Communication Style on Tax Compliance
Saryono Putri, Nany
Daito, Apollo
e-tax services; income; communication style; tax compliance; individual tax payers
This study aims to determine what factors affect taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples.
Keywords: e-tax services, income, communication style, tax compliance, individual taxpayers.
Dinasti Publisher
2021-03-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/803
10.38035/dijefa.v2i1.803
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April 2021); 100-111
2721-303X
2721-3021
10.38035/dijefa.v2i1
eng
https://dinastipub.org/DIJEFA/article/view/803/520
Copyright (c) 2021 Nany Saryono Putri, Apollo Daito
oai:ojs2.dinastipub.org:article/821
2022-12-24T02:20:37Z
DIJEFA:ART
The Effect of Profitability, Leverage and Liquidity on Dividend Policy for Construction Issuers in 2014-2019
Althov Feizal, Dava
Sudjono, Sudjono
Badawi Saluy, Ahmad
Dividend, Profitability , Leverage, Liquidity , Construction
The era of globalization when it has led to the development of the economy which is very rapid and demanding companies , both companies locally and internationally , must contend tight . Policy dividends have become a concern many parties on the outside of the internal enterprise , such as the holder of the stock , investors, creditors , and the external others who have interest in the information that is issued by a company. This paper aims to determine the factors that affect dividends in construction companies . To test the hypothesis , we used the data series while the annual are listed on the bursary effect in 2014 until 2019. We use panel data model to analyze the influence of Return On Equity , Debt to Equiy Ratio and Current Ratio that affect the dividend.
Dinasti Publisher
2021-05-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://dinastipub.org/DIJEFA/article/view/821
10.38035/dijefa.v2i2.821
Dinasti International Journal of Economics, Finance & Accounting; Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 2021); 171-184
2721-303X
2721-3021
10.38035/dijefa.v2i2
eng
https://dinastipub.org/DIJEFA/article/view/821/551
Copyright (c) 2021 Dava Althov Feizal, Sudjono Sudjono, Ahmad Badawi Saluy
8c96961c8e6161e86f36d6f62553c037