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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>Equity Crowdfunding as a Performance Improvement Strategy for Micro, Small and Medium Enterprises (MSMEs)</text>
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                <text>Financial Resources, Equity Crowdfunding</text>
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                <text>The  growth  of  MSMEs  is  the  result  of  the  community's  independent  efforts  and has a role toreduce poverty in the form of creating jobs for the community. The development of digital technology is currently growing rapidly, opening up opportunities for Micro, Small and  Medium  Enterprises  (MSMEs)  to  be  able  to  improve  their  business  performance, including in overcoming capital problems. The application of the use of equity crowdfunding is  influenced  by  internal  factors  of  an  organization,  namely  the  financial  resources  of  the organization.  The  objectives  of  this  study  are  (1)  to  examine  the  influenceof  financial resources  on  the  performance  of  MSMEs;  (2)  Assessing  the  effect  of  financial  resources  on equity crowdfunding; (3) To examine the  effect of equity crowdfunding on the performance of  MSMEs;  (4)  To  examine  the  role  of  equity  crowdfunding  which is  able  to  mediate  the influence  of  financial  resources  on  the  performance  of  MSMEs.  The  data  analysis  methodused  is  Structural  Equation  Modeling  (SEM)  measurements  using  SmartPLS  software.  The results of the study show that (1) equity crowdfunding shows a significant positive effect on MSME  business  performance,  it  is  proven  that  the  higher  the  equity  crowdfunding  from business actors, the MSME business performance will increase; (2) Financial resources show a  significant  positive  effect  on  MSME  business performance,  it  is  proven  that  the  better  the financial resources owned by business actors, the MSME businessperformance will increase; (3)  financial  resources  show  a  significant  positive  effect  on  equity  crowdfunding,  the  better the financial resourcesowned by business  actors, the better equity crowdfunding; (4) equity crowdfunding  as  a  mediation  of  the  influence  of  financial  resources  shows  a  significant positive effect on MSME business performance, where equity crowdfunding is considered a variable that strengthens financial resources in improving MSME business performance</text>
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                <text>Mohammad Ihsan1, Ade Perdana Siregar2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1620/1134</text>
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                <text>Universitas Jambi</text>
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                <text>2 February2023</text>
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                <text>Ade Perdana Siregar</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>The Effect of Islamic Financial Inclusion on Welfare Through Religiosity Based on TawhidiString Relations</text>
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                <text>Islamic FinancialInclusion,Welfare, Religiosity,TawhidiStreeng Relation</text>
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                <text>Karawang Regency  is  a  rice  barn  and  a  large  industrial  area  with  a  high  regional minimum  wage  (UMR).  However,the  level  of  welfare  is  still  a  problem  for  leaders, considering that  welfare  is always  associated with asset ownership measured in  rupiah units to   ensurefinancial   inclusion   in   the   community.   Karawang   district   is   interesting   for discussion. This  study  aims  to  analyse  the  effect  of  Islamic  financial  inclusion  on  welfare through religiosity based on Tawhidistring relations, data processing using quantitative data processing  techniques  with  multiple  regression  analysis,and  placing  religiosity  as  an intervening.  This  study  uses  primary  data  collected  through  questionnaires  with  a  sampling quota  of  564  respondents,  with  the  locus  of  karawang  district. The  results  showed  that  the path coefficient (mediation) of the indirect  effect of inclusion on welfare  through religiosity was  0.111  with  a  z-value  (Sobel  Test)  of  (5.132).  The  direct  effect  of  Islamic  financial inclusion (X2) on welfare (Y) through religiosity (X3) is positive and significant if we look at the direct effect of the Islamic financial inclusion coefficient (X2) on improving welfare (Y) of 0.302, this indicates that there is a positive effect of financial inclusion. Sharia is towards improving people's welfare;the more people canaccess sharia financial inclusion, the higher the level of welfare that the community will enjoy</text>
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                <text>AsepAsep1*, Willy Arafah2, Nirdukita Ratnawati</text>
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              <elementText elementTextId="61725">
                <text>https://dinastipub.org/DIJEFA/article/view/1618/1132</text>
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              <elementText elementTextId="61726">
                <text>TrisaktiUniversity</text>
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            <name>Date</name>
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                <text>1 February 2023</text>
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                <text>Asep</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>The Influence of the Implementation of Good Corporate Governance, Corporate Performance and Company Size on Disclosure of Corporate Social Responsibility</text>
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                <text>Independent  Board  of  Commissioners  (IDK),  Audit  Committee  (KA),  Return on Assets  (ROA),  Company  Size  (SIZE),  Corporate  Social  Responsibility  (CSR),  Investor Reaction (RI)</text>
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            <name>Description</name>
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                <text>This study looks at how Good Corporate Governance, Company Performance and Company  Size  affect  the  disclosure  of  Corporate  Social  Responsibility  (CSR)  and  how  it affects  investor  reactions.  By  using  secondary  data  in  the  form  of  annual  reports  and sustainability reports. The total sampling used in this study were 14 companies. The software used is Eviews 12. This study found that the audit committee, return on assets and company size have an effect on CSR disclosure, while the board of independent commissioners has no effect. However, CSR disclosure has no impact on investor reactions</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Fina Melinda Jumrotul Mu'minin1, Dwi Asih Surjandari2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1570/1131</text>
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                <text>University    of    Mercu Buana</text>
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            <name>Date</name>
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                <text>30 January 2023</text>
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                <text> Fina Melinda Jumrotul Mu'minin1</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>Performance Measurement of Generation Y Employees with a Human Capital Approach</text>
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                <text>Human Capital, Performance, Generation Y</text>
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                <text>The  era  of  globalization  has  resulted  in  several changes  in  views  on  strategic resources  within  a  company,  including  human  capital.  Human  capital  is  considered  very important  related  to  the  company's  non-financial  performance.  So  this  research  tries  to measure  the  performance  of  Generation  Y  employees  with  the  Human  Capital  approach  in the  South  Jakarta  area.  The  aim  of  this  research  ismeasure  influencehuman  capitalconsisting   ofindividual   capability,   individual   motivation,   the   organizational   climate, workgroup  effectiveness,and  leadership  on  the  performance  of  Generation  Y  employees  in the South Jakarta area. The method used is associative quantitative research, with the sample technique used is simple random sampling</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>NuraeniNuraeni1*, Diana Hasan2, Dini Hadiati Putri Kinasih3,Siti Hafnidar4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1573/1130</text>
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                <text>Department of Management, Faculty of Economics and Business</text>
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            <name>Date</name>
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                <text>29January 2023</text>
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                <text>Nuraeni Nuraeni</text>
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                <text>The Impact from the Implementation of Online Single Submission (OSS) towards the Ease of Business Licensing for Business Actors in North Sumatera Province</text>
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                <text>Online Single Submission, Ease of Business Licensing, Edward III Theory</text>
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                <text>This  study  aims  to  explore  and  analyze  futher  the  impact  from  implementing online single submission (OSS) on the ease of business licensing for business actors in NorthSumateraProvince.Quantitative  method  chosen  as  the  research  method.The  research population  are  those  business  actors  or  permit  applicants  who  have  been  served  by  the Investment Service and One-Stop Integrated Licensing Services of North SumateraProvince in  obtaining  permits  on  average  as  many  as  180  permit  applicants  per  month,  accordingto permit data management during period of 2021 there are total sample of 108 respondents who divided  into  large-scale  business  actors,  medium-scale  business  actors  and  small-scale business  actors.Thefindings  of  this  research  indicates:  1)  The  Implementation  of  OSS  in North SumateraProvince  has  been  running  well  and  effective2)  Based  on  the  analysis separately, there are two variables which have positive and significant impact to the ease of business licensing, namely communication and bureaucratic structure;3) The implementation of  OSS  in  North SumateraProvince  is  good  deal,  because  it  has  proven  to  have  an  impact towards  the  ease  of  business  licensing  in  North Sumateraas  shown  by  the  policy implementation model of George C. Edward III which reached 65.8 percent</text>
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                <text>Rinto Mujiono Lumban Tobing1*, Bengkel Bengkel2, Tengku Irmayani3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1546/1129</text>
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                <text>Universitas Sumatera Utara</text>
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                <text>Strategy Analysis of Product Selling Prices and Product Quality on Purchase Decisions and Its Impact on Wuling ConferoLMPV’s Customer Loyalty in Jabodetabek</text>
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                <text>This research has purpose to deep dive the impact caused by product selling price strategy  as  well  as  product  quality  on  purchase  decisions  and  its  effectiveness  towards consumer loyalty.The population used in this study were all Wuling Confero LMPV users in Jabodetabek with total sample of 190 respondents.Quantitative methods has been used as the research  design.The  techniques  which  applied  for  collecting  data  is  by  the  use  of  survey methods  through  questionnaires.And  it  proceed  with  assists  of  PLS-SEM  analysis  method.Its  results  show  that:  1)  Selling  price  and  product  quality  havesignificantly  positive  impact on purchase decisions and consumer loyalty 2) purchase decisions havesignificantly positive effect  on  consumer  loyalty  3)  purchase  decisions  play  an  important  role  in  mediating  the effectiveness of Selling price and product quality on consumer loyalty</text>
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                <text>Aldo Yuli Prabowo1*, Agus Salim2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1565/1125</text>
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                <text>Perbanas Institute</text>
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                <text>26January 2023</text>
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                <text>Aldo Yuli Prabowo</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>Analysis of the Strategy in Developing the Potential of Child-Friendly Tourism in Medan City</text>
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                <text>The  purpose  of  this  research  was  to  analyze  the  tourism  strategies  in  order  to Developing  the  potential  of  Child-Friendly  Tourism  at  Belawan  Bahari  Village,  Medan Belawan District in Medan City. This research applied descriptive qualitative approach as its method.  Sources  of  data  are  obtained  from  informants  through  interviews  and  focus  group discussions, observation as well as documentation. The analysis of Data are divided into four stages,  namely  data  collection,  data  reduction,  data  presentation  and  drawing  conclusions. This  research  results  have  been  found  that  the  development  ofchild-friendly  tourism  at Belawan Bahari Village, Medan Belawan District, Medan City has tourism potential that get further developed in the form of marine tourism, seafood culinary tourism and its cultural so it can be conclude that this area are worth to developed as child-friendly tourist destination or place.  The  potential  of  tourism  at  Belawan  Bahari  Village  is  seems  very  prospective  to continue to be developed in the nearest future, especially for its natural and culinary tourism which  own  its  uniqueness  for  tourists.  The  Provision  of  infrastructure  facilities  which  is available  even  though  still  in  minimal  conditions  which  requires  support  and  attention  from the  government  and  those  are  private  sector  companies  as  well  as  participation  from  its community.  Supporting  facilities  such  as  short  distance  to  access,  the  existence  of  adequate public transportation and also the enthusiasm of the local community who really hope that the stereotypes  relates  to  Belawan  Bahari  Village  about  being  slum  village  arechange  into  a child-friendly  coastal  village  which  become  the  role  model  for  developing  sustainable  of coastal tourism that is Child friendly</text>
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                <text>Badriyah Badriyah1*, Sismudjito Sismudjito2, Humaizi Humaizi3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1533/1124</text>
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              <elementText elementTextId="61609">
                <text>Universitas Sumatera Utara</text>
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                <text>25January 2023</text>
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                <text>Badriyah Badriyah</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy</text>
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                <text>Budget  Planning  Accuracy;  Budget  Absorption  Effectiveness;  Human  Resource capabilities; Budget Implementation Commitmen</text>
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                <text>This  article reviews  the  variables  that  affect  budget  absorption  effectiveness  (Y), which  functions  as  a  dependent  variable  on  budget  planning  accuracy  (X1),  human  resource capabilities  (X2),  and  budget  execution  commitment  (X3),  which  serves  as  an  independent variable. This article  aims to develop a hypothesis for further investigation by showing how different  variables  interact.  The  literature  review  in  this  article  shows  the  relationship between the accuracy of budget planning (X1) and the effectiveness of budget absorption (Y), the capabilities of human resources (X2) and the effectiveness of budget absorption (Y), and the  commitment  to  budget  implementation  (X3)  and  the  effectiveness  of  budget  absorption (Y).Keywords:Budget  Planning  Accuracy;  Budget  Absorption  Effectiveness;  Human  Resource capabilities; Budget Implementation CommitmentINTRODUCTIONIn  this  time  of  change,  every  government  still  needs  to  practice  good  governance  to fulfill  the  ambitions  of  its  people  and  uphold  national  principles.  Therefore,  dependable, open, and accountable public financial management is required by the essential requirements defined  in  the  1945  Constitution  to  fulfill  excellent  administration  and  form  an  integrated state government. The fundamental rules of public finance have been distilled into universal principles,  such  as  annual  principles,  universality  principles,  unity  principles,  and  principles of specialty, as well as principles of accountability, professionalism, openness, and financial checking. These principles have long been recognized in public financial management. State finances  are  required  to  secure the  application  of  the  general  direction  of  the  regional government.  In addition to serving as a guide for revising state financial management, these broad principles in the State Finance Law aim to improve the Unitary State of the Republic of Indonesia's framework for decentralization and regional autonomy. By sticking to a sense of &#13;
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                <text>Cris Kuntadi1*, Lia Puspasari2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1497/1121</text>
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                <text> Bhayangkara University</text>
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            <name>Date</name>
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                <text>Cris Kuntadi</text>
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                  <text>Vol. 3 No. 6 (2023)</text>
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                <text>Stability Analysis of Macroeconomic Effect on The Jakarta Composite Index (JCI) During 2006-2021</text>
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                <text>JakartaComposite  Index  (JCI),  Macroeconomics, Change  in  Regression Stability</text>
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                <text>This researchaims to provide empirical evidence of macroeconomic effects on the Jakarta Composite Stock Price Index (JCI), precisely the exchange rate, GDP, gold prices, oil prices, and U.S.interest rates, as well as whether there are changes in the structure or stability of the regression during2006-2021. The study employs quantitative research techniques such as  panel  data  regression  and  dummy  regression  analysis  with  EViews  12.  The  results  show that: (1)  The  exchange  rate  significantly  negatively  affectsthe  JCI. (2) GDPsignificantly positivelyaffect the JCI. (3) Gold prices significantly positivelyaffect the JCI. (4) Oil prices significantly positivelyaffect the JCI. (5) U.S. interest rates significantly positivelyaffect the JCI.  (6). The  structure  or  stability  regression  of  the  macroeconomic  effect  on  the  JCI  varies yearly.  It means there is a change in the structure or stability of the regression during2006-2021.</text>
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                <text>Mersa Lestari Ningrum1, Matrodji H Mustafa2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1535/1082</text>
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                <text>Universitas Mercu Buana</text>
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                <text>8 January 2023</text>
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                <text>Mersa Lestari Ningrum</text>
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                <text>English</text>
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