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                  <text>Vol. 4 No. 2 (2023)</text>
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                <text>The Effect of Service Quality on Student Satisfaction and Student Loyalty at Madrasah Aliah Negeri Pekanbaru</text>
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                <text>The  research  team  at  Madrasah  Aliyah  Negeri  in  Pekanbaruset  out  to  examine the  connection  between  the  quality  of  service  provided  to  students  and  their  level  of satisfaction  and  loyalty  to  the  institution.  Three  hundred  and  twelve  students  from  two Pekanbaru  public  Madrasah  Aliyah  schools  participated  in  the  study.  Student  satisfaction and  loyalty  are  treated  as  endogenous variables  in  this  study,  while  service  quality is  used as  an  exogenous  variable.  Amos  24,  Microsoft  Excel  2013,  and  Structural  Equation Modeling  (SEM)  were  used  for  data  analysis.  The  findings  indicated  that  the  quality  of services   provided   contributed  to   happy   students.  Both   service   quality   and   customer satisfaction have a positive impact on retention rates among students</text>
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                <text>Rahmadani Hidayat1*, NusyirwanNusyirwan2, SafrizalSafrizal3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1853/1272</text>
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                <text>STIE Mahaputra Riau</text>
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                <text>Rahmadani Hidayat</text>
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                <text>Factors affecting VAT Receipts:Amount of PKP, Tax Incentives, Consumption and Inflation(Literature Review MKN)</text>
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                <text>In  a  research  or  scientific  work,  previous  research  or  related  research  is very important.  Previous  or  relevant  research  helps  strengthen  the  theories  and  phenomena  that underlie the relationship or influence between variables. This article examines the aspects that influence  the  application  of  VAT,  namely:  the  amount  of  PKP,  taxand  consumption incentives,  a  literature  study  on  state  financial  management.  The  aim  of  this  article  is  to provide  hypotheses  about  factor  influence  for  use  in  future  studies.  The  findings  from  this literature review are as follows: Amount of PKP, Tax Incentives, Consumption and Inflation affect VAT Receipts</text>
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                <text>Herty Safitry Yunintasari1*, Frenadi Irianto2, Cris Kuntadi</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1852/1271</text>
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                <text>Jakarta's Bhayangkara University</text>
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                <text>Herty Safitry Yunintasari</text>
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                <text>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 penomena of  relationships  or  influences  between  variables.  This  article  aims  to  review  the  factors affecting  the  preparation  of  government  financial  statements,  namely:  the  application  of government  accounting  standards,  the  use  of  information  technology  and  internal  control systems, a literature study of State Financial Management. The purpose of writing this article is  to  build  a  hypothesis  of  influence  between  variables  to  be  used  in  future  research.      The results  of  this  literature  review  article  are:  1)  The  application  of  Government  Accounting Standards  affects  the  Preparation  of  Government  Financial  Statements,  2)  The  use  of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1851/1270</text>
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                <text>Universitas Bhayangkara Jakarta Raya</text>
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                <text>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 penomena of  relationships  or  influences  between  variables.  This  article  aims  to  review  the  factors affecting  the  preparation  of  government  financial  statements,  namely:  the  application  of government  accounting  standards,  the  use  of  information  technology  and  internal  control systems, a literature study of State Financial Management. The purpose of writing this article is  to  build  a  hypothesis  of  influence  between  variables  to  be  used  in  future  research.      The results  of  this  literature  review  article  are:  1)  The  application  of  Government  Accounting Standards  affects  the  Preparation  of  Government  Financial  Statements,  2)  The  use  of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements</text>
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                <text>This  study aimed  to analyze  the  production  department’s partial  productivity measurement  using  the  Objective  Matrix  (OMAX)  method at PT.  GMK. The  OMAX method'skey performance indicators (KPIs) affectingthe productivity index must be defined andweighted for each criterionusing the Analytical Hierarchy Process (AHP). The study was conducted in the production division of PT. GMK, which produces compound chocolate. Theresults  showed  that the  productivity  ofwas  affected  by  the partial  productivity  of  raw materialsand labor and  the  electric  power’s effectiveness.   Other   factors   were   the minimization  of  overtime  working  hours,  labor  costs,  downtime, as  well  as defectiveand semi-finished  products. Moreover,  this  study  determined  the  standard  performance  in  the second semester of 2021. It also conducted a causal analysis using a fishbone diagram to find the cause of employees’ low productivity. The analysis showed that the average productivity index increased between January and August 2022</text>
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                <text>Antonius Setyadi</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1844/1269</text>
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                <text>Increasing Consumer Purchasing Decisions with Sales Promotion and Service Quality</text>
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                <text>This study  aimedto  determine  the  impact  of  sales  promotion  and  service  quality on  purchasing  decisions  for  Emina  products  in  Lazada  e-commerce,either  partially  or simultaneously. The study's approach makes use  of a quantitative method. The sample is 96 respondents to Emina users who shop  at Lazada  e-commerce. The non-probability sampling method wastaken bydistributing  questionnaires  to  the  population  in  Tangerang City. Records  were  analyzed  using  SPSS  version  26  software  program.  The  studies  resulted  in sales promotion having anadvantageous and giant impact on purchasing decisions on Emina products  in  Lazada  e-commerce,  service  quality  having  a  positive  and  significant  effect  on purchasing  decisions  on  Emina  products  in  Lazada  e-commerce,  as  well  as  sales  promotion and  service  quality  simultaneously  havea  positive  and  significant  effect  on  purchasing decisions  on  Emina  products  in  Lazada  e-commerce,  sales  promotion  has  a  more  have  an impact on than service quality on purchasing decisions. Test the studies model of 49.3%</text>
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                <text>HumairohHumairoh1*, Mohammad Annas2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1823/1268</text>
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                <text>Universitas Muhammadiyah Tangerang</text>
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                  <text>Vol. 4 No. 2 (2023)</text>
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                <text>The Importance of Leadership, Organizational Culture, and Work Environment against the Employee Performance of BPJS Kesehatan in Karawang Branch Office Business</text>
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                <text>This  research  aims  to  explore  and  reveals  the  effect  cause  by  leadership, organizational culture, and work environment towards the performance of BPJS Kesehatan’s employees at Karawang Branch Office.Descriptive and verification method has been used in this  study through  quantitative  approach.The  research  population  of  this  study  amounted  to 126 people, while the sample used was 100 respondents who were exactly the employees of BPJS  kesehatan  at  Karawang  Branch  Office  which  selected  by  simple  random  sampling technique.Data research was gathered through questionnaire which then analyzed using scale range  analysis  and  path  analysis.The  results  of  this  research  indicates  that  1)  There  is influence occurred between leadership and organizational culture that categorize as low level of  correlation  with  positive  value2)  There  is  correlation  between  organizational  culture  and work environment which categorize as low level of correlation and positive value3) There is correlation  between  leadership  and  work  environment  which  categorize  as  low  level  of correlation  with  positive  direction  4)  leadership,  work  culture,  and  work  environment  are capable  to  improve  the performance  of  BPJS  Kesehatan  employees  at  Karawang  Branch Office both partially or simultaneously</text>
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                <text>Mohammad Fajar Muttaqin1*, Sonny Hersona2, Hartelina Hartelina3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1817/1263</text>
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                <text>Universitas Singaperbangsa Karawang</text>
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                <text>14 May 2023</text>
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                <text>Mohammad Fajar Muttaqin</text>
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                  <text>Vol. 4 No. 2 (2023)</text>
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                <text>The Effect of Work Discipline, Organizational Culture, and Work Environment on the Performance of State Civil Apparatus at the Tourism and Culture Office in Karawang Regency</text>
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                <text>This study has purpose to explore further and reveals the effect of work discipline, organizational   culture   and   work   environment   towards   the   performance   of   State   Civil Apparatus  at  the  Tourism  and  Culture  Office  of  Karawang  Regency.The  process  of  this research  is  conducted  through  descriptive  and  verification  methods.Research  population were  gathered  from  whole  employees  at  the  Tourism  and  Culture  Office  of  Karawang Regency  with  totaling  of  83  people.Samples  were  collected  by  non-probability  sampling technique  with  the  same  number  of  samples  and  population,  namely  76.  As  for  analytical techniques used were scale-range analysis and path analysis techniques which earned results that  1)  Work  discipline  brought  significant  effect  on  performance  2)  Organizational  culture has significant influence against the performance3) Work environment has significant effect on  performance4)  So  all  of  variables  namely  Work  discipline,  organizational  culture  and work environment Jointly affect the performance</text>
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                <text>Fitri Rasdayanti1*, Sonny Hersona2, Hartelina Hartelina3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1814/1262</text>
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                <text>Universitas Singaperbangsa Karawang</text>
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                <text>14 May 2023</text>
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                <text>Fitri Rasdayanti</text>
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                <text>Indonesian Government Financial Auditing: A Bibliometric Analysis</text>
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                <text>Examining  the  problem  of  government  financial  auditing  from  various  past studies will be able to open up new opportunities to find more varied research and to get the renewal of a study, it is necessary to analyze previous research by mapping related research in the field of government financialauditing. This study aims to conduct mapping related to research  in  the  field  of  government  financial  auditing  in  Indonesia  published  in  various Scopus-indexed   international   journals.   This   type   of   research   is   desk   research.   The bibliometric  analysis  method  was  used  in  this  research.  It  was  found  that  research  on Indonesian  government  financial  audits has  emerged  since  2011.  The  total  number  of articles  that  discussed  the  topic  and  analyzed  in  this  study  was  91  articles.  The  year  2020 was  the  peak  where  articles  were  produced  that  year  with  the  highest  total  of  18  articles. Aswar  K.,  Erlina,  and  Setyaningrum  D.  were  the  most  productive  researchers  and  the University  of  Indonesia  produced  the  most  articles  on  the  topic  of  auditing  Indonesian government  finances  in  the  Scopus  journal  database.  The  subject  areas  with  the  most publications  are  Business,  Management,  and  Accounting.  Meanwhile,  the  most  cited publication  is  Transparency  of  local  government  in  Indonesia.  Based  on  the  results  of  this study,  it  can  be concluded  that  research  on  government  financial  audits  in  Indonesia  is increasing every year and is interesting for further research</text>
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                <text>Tri Oktaviyani1*, Cris Kuntadi2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1781/1261</text>
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            <name>Publisher</name>
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              <elementText elementTextId="62129">
                <text>Universitas Bhayangkara Jakarta Raya</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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              <elementText elementTextId="62130">
                <text>14 May 2023</text>
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                <text>Tri Oktaviyani1</text>
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                <text>English</text>
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              <name>Title</name>
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                  <text>Vol. 4 No. 2 (2023)</text>
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          <element elementId="50">
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                <text>How Significant the Influance of Financial Performance and Ownership Characteristic to Environmental Cost</text>
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          <element elementId="49">
            <name>Subject</name>
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                <text>Environmental Cost;Institutional Ownership;Liquidity;Profitability</text>
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                <text>This  study  aims  to  empirically  examine  the  effect  of  liquidity,  profitability  and institutional   ownership   on   environmental   costs   in   Green   Industry   companies   that   are registered on the Indonesian Stock Exchange for the 2016-2021 period. The research method is  causal  associative  quantitative.  The  population  is  23  companies  that  have  won  green industry awards (PROPER in the Green and Gold category) and the sample is 18 companies for the 2016-2021 period. Samples were taken based on porposive sampling. The dependent variableis  environmental  cost  and  the  independent  variable  is  liquidity,  profitability  and institutional  ownership.  The  method  used  in  testing  this  hypothesis  is  regression  analysispanel  data  is  processed  using  eviews  11software  with  the  t-test  then  the  f-test  with  a significant level of five percent and the coefficient of determination test. The research results show  that  the  environmental  cost  is  positively  and  significantly  affected  by  liquidity  and profitability.  Institutional  ownership  does  not  affect  and  is  not  significant  to  environmental costs.  The  variable  that  has  the  most  positive  effect  on  environmental  cost  is  profitability. Simultaneous  tests  of  liquidity,  profitability  and  institutional  ownership  variables have  a positive  &amp;  significant  effect  on  environmental  costs  in  green  industry  companies  that  are registered on the Indonesia Stock Exchange for the 2016-2021 period.</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Popon Rabia Adawia1*, Yuli Komalasari2, Asriani Natong3 </text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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                <text>https://dinastipub.org/DIJEFA/article/view/1774/1256</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="62118">
                <text>Universitas Bina Sarana Informatika,</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>11 May 2023 </text>
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          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
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              <elementText elementTextId="62120">
                <text>Popon Rabia Adawia</text>
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          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="62121">
                <text>PDF</text>
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            </elementTextContainer>
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
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              <elementText elementTextId="62122">
                <text>English</text>
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                <text>Text</text>
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