Dinasti Scholars Open Access Journal
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

Vol. 5 No. 2 (2024)

Dinasti International Journal of Economics, Finance & Accounting (May - June 2024)

May 2024

Articles

The Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia

Baskoro Suryo Pinuji; Khomsiyah

2024 pp. 668-684 DOI 10.38035/dijefa.v5i2.2664
Full Text
Analysis of Factors That Influence the Quality of Financial Reports at the TPI Belawan Class II Immigration Office

Amanda Naibaho; Dito Aditia Darma Nasution

2024 pp. 412-429 DOI 10.38035/dijefa.v5i2.2539
Full Text
Analysis of the Effect of the Number of Entities, Gross Contribution, and Investment Yield on the Density of Indonesian Communities in Using Sharia Insurance

Ayu Lestari; Fauzi Arif Lubis; Atika

2024 pp. 685-697 DOI 10.38035/dijefa.v5i2.2638
Full Text
Analysis of Theory of Planned Behavior and Fraud Triangle Theory (Case Study On Sharia Banking)

Nadin Nadin; Rahma Wijayanti

2024 pp. 862-874 DOI 10.38035/dijefa.v5i2.2723
Full Text
Cryptocurrency And Financial Inclusion: Bridging The Gap In Emerging Countries

Antonius Ary Setyawan; Hugo Prasetyo Winotoatmojo; Natasha Kristi Puspa Ananda

2024 pp. 510-516 DOI 10.38035/dijefa.v5i2.2554
Full Text
Determinant Employee Engagement and Their Impact on Millennial Generation Employees Performance at Life Insurance Companies in DKI Jakarta

Nabella Silvia; Nuraeni Rifzaldi; Suhendar Sulaeman; M. Yusuf

2024 pp. 385-398 DOI 10.38035/dijefa.v5i2.2595
Full Text
Determinants of Tax Rates and Sanctions on MSME Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Study on MSMEs Taxpayers in the Modern Market)

Rana Septiyana; Sri Anjarwati

2024 pp. 875-885 DOI 10.38035/dijefa.v5i2.2746
Full Text
Development Strategy of Msmes With The Pentahelix Model (A Study on MSMEs in the Malang City)

Khoiriyah Trianti; Rini Rahayu Kurniati; Eny Widayawati; Yulis Nurul Aini

2024 pp. 805-817 DOI 10.38035/dijefa.v5i2.2711
Full Text
Digitalization of Taxation and Taxpayer Compliance

Ni Putu Desriana Dewi; Gede Sri Darma

2024 pp. 464-473 DOI 10.38035/dijefa.v5i2.2408
Full Text
Effect of Company Size, Leverage, profitability, scope of company operations, and Iso 14001 certification on the quality of environmental disclosure

Vita Aprilia Yuliana; Eny Kusumawati

2024 pp. 517-526 DOI 10.38035/dijefa.v5i2.2641
Full Text
Effect of Credit Union Governance On Financial Performance: Perspective Analysis of 4-Lever Management Control System

Monica Monica

2024 pp. 909-915 DOI 10.38035/dijefa.v5i2.2657
Full Text
Effect of Profitability, Sales Growth, Leverage, Cash Flow Ratio, and Managerial Ownership On Financial Distress

Febriana Arafah; Eny Kusumawati

2024 pp. 474-486 DOI 10.38035/dijefa.v5i2.2619
Full Text
Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry

PA Andiena Nindya Putri; Susanti Usman; Suwandi Ng; I Ketut Kusuma Wijaya; Hedar Rusman

2024 pp. 818-829 DOI 10.38035/dijefa.v5i2.2633
Full Text
Exploration of Competency-Based Performance Management Practices in Driving Employee Career Development: A Case Study in the Financial Services Company

Fatimah Malini Lubis; Sami'un; Basyirah; Wenny Desty Febrian; I Ketut Kusuma Wijaya

2024 pp. 736-745 DOI 10.38035/dijefa.v5i2.2639
Full Text
Factors Influencing Employee Engagement and Performance: Examination of Transformational Leadership and Empowerment

Indah Rizki Maulia; Hapzi Ali

2024 pp. 561-573 DOI 10.38035/dijefa.v5i2.2572
Full Text
Financial performance investigation of PT Acset Indonusa Tbk based on Du Pont and Common Size analysis

Jihan Reswita; saparuddin Siregar; K Kamila

2024 pp. 650-659 DOI 10.38035/dijefa.v5i2.2626
Full Text
Generation Z Investment Decision: An Analysis Using Behavioral Factors

Iqbal Fadhiil; Putri Fariska

2024 pp. 886-899 DOI 10.38035/dijefa.v5i2.2803
Full Text
Impact of Macroeconomic Variables on The Share Price of Mining Company Noted In The Islamic Jaccarta Index

Three Handayani Nabila Pratiwi; Ahmad Syakir; Aqwa Naser Daulay

2024 pp. 830-839 DOI 10.38035/dijefa.v5i2.2642
Full Text
Impact of Price, Risk and Shipping Insurance Claims on E-Commerce Gadgets Purchase Decisions

Rizka Afriani; Nurul Jannah; Budi Harianto

2024 pp. 622-631 DOI 10.38035/dijefa.v5i2.2615
Full Text
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023

Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita

2024 pp. 847-861 DOI 10.38035/dijefa.v5i2.2644
Full Text
Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching: (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period).

Rina Rina; Sigit Mareta

2024 pp. 840-846 DOI 10.38035/dijefa.v5i2.2737
Full Text
Optimization Of Regional Financial Management For Sustainable Development

Rizky Zainul Alim; Mohammad Djasuli

2024 pp. 789-793 DOI 10.38035/dijefa.v5i2.2699
Full Text
Palm Farmers' Strategies In Increasing Income Reviewed From Post Transformation Maqashid Syariah

Ridho Erianto; Marliyah Marliyah; Zuhrinal M. Nawawi

2024 pp. 600-614 DOI 10.38035/dijefa.v5i2.2603
Full Text
Personal Finance Millenial Generation : Determination of Mediation of Investment Intention on the Influence of Investment Knowledge and Returns on Investment Decisions on Gold Instruments in Bekasi City

Christophorus indra Wahyu putra; Wirawan Widjanarko; Gerry Juan Carlos; Kardinah Indrianna Meutia; Hasanuddin Hasanuddin; Rosalina Siagian; Mohamad Sobari

2024 pp. 552-560 DOI 10.38035/dijefa.v5i2.2561
Full Text
Problems of Zakat Management in Poverty Alleviation in North Sumatra

Rendy Septi Sanjaya; Mustapa Khamal Rokan; Zuhrinal M. Nawawi

2024 pp. 698-716 DOI 10.38035/dijefa.v5i2.2667
Full Text
Syirkah Model For Islamic Gold Monetization

Hardiansyah Hardiansyah

2024 pp. 399-411 DOI 10.38035/dijefa.v5i2.2488
Full Text
The Behavioral Finance of MSME: Digital Finance, Managerial Biases, Financial Literacy

Asep Risman

2024 pp. 641-649 DOI 10.38035/dijefa.v5i2.2660
Full Text
The Effect of Financial Literacy and Income Which Is Moderate by Lifestyle on Financial Behavior (Study of Karawang Regency Civil Servants)

Gilang Raharja; Sunita Dasman

2024 pp. 487-494 DOI 10.38035/dijefa.v5i2.2503
Full Text
The Effect of Gender Diversity on Company Performance: Study of Companies Listed on the IDX

Agus Sofiana; Achmad Fauzi; Tiong Lie Budi Haryono T; Zarra Noor Jannah; Evaristus Lopis

2024 pp. 765-773 DOI 10.38035/dijefa.v5i2.2709
Full Text
The Effect of Global Commodity Prices and JCI on Mutual Fund Investments in Indonesia 2013-2023

Mega Mustika Gustinanda

2024 pp. 615-621 DOI 10.38035/dijefa.v5i2.2613
Full Text
The Effect of Relationship Marketing Implementation on Depositor Customer Loyalty at BSI KCP Gunung Tua North Padang Lawas

Siti Hot Nita Hasibuan; Rahmi Syahriza; Nursantri Yanti

2024 pp. 430-445 DOI 10.38035/dijefa.v5i2.2589
Full Text
The Effect of Service Quality on Trust and Its Implications for Patient Loyalty

Rita Zahara

2024 pp. 368-384 DOI 10.38035/dijefa.v5i2.2512
Full Text
The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies

Aisyah Amini; Azizul Kholis; Arfan Ikhsan

2024 pp. 794-804 DOI 10.38035/dijefa.v5i2.2725
Full Text
The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud

Enggar Diah Puspa Arum; Ilham Wahyudi

2024 pp. 574-588 DOI 10.38035/dijefa.v5i2.2547
Full Text
The Influence of Exchange Rate, Leverage, Intangible Assets and Tunneling Incentives on A Company's Decision To Conduct Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the BEI 2019-2021)

Citra Nugraheni Kinanti Raharjo; Fauzan Fauzan

2024 pp. 589-599 DOI 10.38035/dijefa.v5i2.2608
Full Text
The Influence of Financial Technology on Saving Behavior Through Self-Control as a Mediator in Generation Z

Indah Widyaningrum; Gusti Enggar Paradita; Permata Dian Pratiwi

2024 pp. 632-640 DOI 10.38035/dijefa.v5i2.2625
Full Text
The Influence of Leadership and Competence on the Performance of Educational Personnel at PTIQ University with Job Satisfaction as a Mediating Variable

Cecep Haryoto; Husnul Hotimah; Irwan Prayitno

2024 pp. 660-667 DOI 10.38035/dijefa.v5i2.2627
Full Text
The Influence of Net Profit , Cash Flow and Share Prices on Stock Transaction Volume

Nanda Mahendra; Hapzi Ali

2024 pp. 730-735 DOI 10.38035/dijefa.v5i2.2631
Full Text
The Influence of Price, Service Quality and Trust on Repurchase Decisions with Consumer Satisfaction as an Intervening Variable in Bandrek Sergei MSMEs

Nadhrah Al Aflah; Nuri Aslami; Budi Dharma

2024 pp. 446-463 DOI 10.38035/dijefa.v5i2.2541
Full Text
The Influence of Product Quality, Price Perception, and Social Media Marketing Mediated by Purchase Intention on the Purchase Decisions of Samsung Smartphones Among Millennials in Sukabumi City

Wahyu Iriandy; Sufrin Hannan; Yuary Farradia

2024 pp. 746-757 DOI 10.38035/dijefa.v5i2.2715
Full Text
The Influence of Profitability, Solvency, Company Size, and Audit Tenure on Going Concern Audit Opinions (A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022)

Handy Candra; Sigit Mareta

2024 pp. 758-764 DOI 10.38035/dijefa.v5i2.2730
Full Text
The Influence of Return On Equity, Net Profit Margin, Debt To Equity Ratio, and Dividend Payout Ratio On Stock Returns In Coal Sub Sector Companies Listed On The IDX 2018-2022

Cindy Siti Karmilah; Esi Fitriani Komara

2024 pp. 527-533 DOI 10.38035/dijefa.v5i2.2546
Full Text
The Influence of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management in Energy Sector Companies Listed on the Indonesian Stock Exchange

Dinda Pratiwi; Fuad Ramdhan Ryanto

2024 pp. 900-908 DOI 10.38035/dijefa.v5i2.2668
Full Text
The Influence of the Work Environment and Compensation on Employee Performance is mediated by the motivation of online drivers in Bekasi City

Kardinah Indrianna Meutia; Hasanuddin Hasanuddin; Christophorus Indra Wahyu Putra; Wirawan Widjanarko; Gerry Juan Carlos; Rosalina Siagian; Mohamad Sobari

2024 pp. 534-541 DOI 10.38035/dijefa.v5i2.2559
Full Text
The Role of Leadership In Enhancing Human Experience In Performance Management

Nani Sudiarti; Tubagus Hedi Saepudin

2024 pp. 495-509 DOI 10.38035/dijefa.v5i2.2556
Full Text
The Role of Loan Loss Provisions in Competition Toward Bank Stability

Chajar Matari Fath Mala

2024 pp. 717-729 DOI 10.38035/dijefa.v5i2.2661
Full Text
The Role of Mediating Purchase Intention : Influence Between Brand Image and Social Media on Buying Decision Traveloka Apps in Bekasi City

Gerry Juan Carlos; Kardinah Indrianna Meutia; Christophorus Indra Wahyu Putra; Wirawan Widjanarko; Hasanuddin Hasanuddin; Rosalina Siagian; Mohamad Sobari

2024 pp. 542-551 DOI 10.38035/dijefa.v5i2.2562
Full Text