1 10 14 https://repository.horizon.ac.id/files/original/c74dd89d8af88e5e83759b205309c71b.pdf 1952091db97645203c4febff7e8cb115 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal ControlSystem (Literature Review ofState Financial Management) Subject The topic of the resource Preparation of Government Financial Statements, Government Accounting Standards, Information Technology and Internal Control System Description An account of the resource 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 Creator An entity primarily responsible for making the resource Cris Kuntadi1*, Cipto Juwanto2, Muhammad Irvan Zakaria3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1851/1270 Publisher An entity responsible for making the resource available Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 17 May 2023 Contributor An entity responsible for making contributions to the resource Cris Kuntadi Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/ead112d7b39152ba705fb6e407b72c99.pdf 1952091db97645203c4febff7e8cb115 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal ControlSystem (Literature Review ofState Financial Management) Subject The topic of the resource Preparation of Government Financial Statements, Government Accounting Standards, Information Technology and Internal Control System Description An account of the resource 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 Creator An entity primarily responsible for making the resource Cris Kuntadi1*, Cipto Juwanto2, Muhammad Irvan Zakaria3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1851/1270 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 17 May 2023 Contributor An entity responsible for making contributions to the resource Cris Kuntadi Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/3efbb55520b51fe8ffe4929abd526994.pdf 2b540cea4aa277704ae6b0c48630e908 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors affecting VAT Receipts:Amount of PKP, Tax Incentives, Consumption and Inflation(Literature Review MKN) Subject The topic of the resource Amount of PKP, Tax Incentives, Consumption and Inflation Description An account of the resource 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 Creator An entity primarily responsible for making the resource Herty Safitry Yunintasari1*, Frenadi Irianto2, Cris Kuntadi Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1852/1271 Publisher An entity responsible for making the resource available Jakarta's Bhayangkara University Date A point or period of time associated with an event in the lifecycle of the resource 17 May 2023 Contributor An entity responsible for making contributions to the resource Herty Safitry Yunintasari Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/34c26459e7580e3c875d76df16ff90c4.pdf 47b486d2b4ee63921c27f4ca9ad2d29c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource FirmLife Cycle and Cash Policy Subject The topic of the resource Cash Policy, Life Cycle of the Firm, Panel Data Description An account of the resource This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the IndonesiaStock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less Creator An entity primarily responsible for making the resource Pratana Puspa Midiastuty1, Eddy Suranta2*, Rini Indriani3, Anton Robiansyah4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1738/1248 Publisher An entity responsible for making the resource available Bengkulu University Date A point or period of time associated with an event in the lifecycle of the resource 08 May 2023 Contributor An entity responsible for making contributions to the resource Eddy Suranta2 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/24cc27140fba775a94301c57622f2293.pdf f7201f168803837be6d1ea3e41d9cc78 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource How Significant the Influance of Financial Performance and Ownership Characteristic to Environmental Cost Subject The topic of the resource Environmental Cost;Institutional Ownership;Liquidity;Profitability Description An account of the resource 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 & significant effect on environmental costs in green industry companies that are registered on the Indonesia Stock Exchange for the 2016-2021 period. Creator An entity primarily responsible for making the resource Popon Rabia Adawia1*, Yuli Komalasari2, Asriani Natong3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1774/1256 Publisher An entity responsible for making the resource available Universitas Bina Sarana Informatika, Date A point or period of time associated with an event in the lifecycle of the resource 11 May 2023 Contributor An entity responsible for making contributions to the resource Popon Rabia Adawia Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/a97bcaaa90416bdf78d531730f903aa3.pdf f49b9990f043d36aaa19d7e413c35669 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Increasing Consumer Purchasing Decisions with Sales Promotion and Service Quality Subject The topic of the resource Sales Promotion, Service Quality, Purchasing Decision. Description An account of the resource 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% Creator An entity primarily responsible for making the resource HumairohHumairoh1*, Mohammad Annas2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1823/1268 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Tangerang Date A point or period of time associated with an event in the lifecycle of the resource 16 May 2023 Contributor An entity responsible for making contributions to the resource Humairoh Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/8c1cbd500300d79a8f8b3eb42c426e22.pdf 77b4906557ac2a4d17dc77db0d07286b Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Indonesian Government Financial Auditing: A Bibliometric Analysis Subject The topic of the resource Audit, Finance, Government, Bibliometrics Description An account of the resource 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 Creator An entity primarily responsible for making the resource Tri Oktaviyani1*, Cris Kuntadi2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1781/1261 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 14 May 2023 Contributor An entity responsible for making contributions to the resource Tri Oktaviyani1 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/22e07be08a19ca4ed1669c02ee7e304a.pdf 0718d97ab42fe200f3dc7959d77e89d6 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Innovative Behavioron the State Civil Apparatus Subject The topic of the resource nnovation,StateCivilApparatus,LiteratureStudy,InternalFactorsofInnovation,External FactorsofInnovation Description An account of the resource In entering the globalization era with various challenges that exist it will requires us to adjust to that situation. One way to adjust to this dynamic changes is through innovate. This research include in qualitative research by systematic literature research method that intensive and in-depth. In this research, the author tries to identify, collect, investigate and evaluate all the literature used to inform the readers. The researcher collects all the literature in the form of scientific journals/thesis/dissertation related to the innovative behavior of Civil ServantsinIndonesiafromtheGoogleScholardatabasesourceandproduces38(thirty-eight) for screening categorization and only 8 (eight) documents related to innovative behavior of Civil Servants.The author conducts a thematic analysis by explaining in problem boundaries section so the important factors regarding an innovative civil servants could be obtained. From these analysis results, it can be concluded that innovative behavior consists of internal factors such as self-efficacy, openness to experience, creativity and psychological capital. Beside that, there are also an external factors such as job demands and job resources, organizational climate and culture, knowledge management and leadership. Thus, the managerial implications for Civil Services needs to transform the mindset by fostering self-efficacy in their environment so as to try new ways or methods in completing work, as wellas being open and willingness to accept new ideas from others and sharpening creativity in solving problems. Creator An entity primarily responsible for making the resource RatnaWati1*,MansyurAchmad2,AhmadAverusToana3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1768/1255 Publisher An entity responsible for making the resource available Institut Pemerintahan Dalam Negeri Date A point or period of time associated with an event in the lifecycle of the resource 11 May 2023 Contributor An entity responsible for making contributions to the resource Ratna Wati Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/af6dcfbcb69cdb34f2102d2c515cbe58.pdf 5f11d5849514ce028647570f19df03e8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Partial Productivity Analysis of Production Divisions By Omax Method Subject The topic of the resource Objective Matrix (OMAX), Analytical Hierarchy Process (AHP), Partial Productivity Index Description An account of the resource 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 Creator An entity primarily responsible for making the resource Antonius Setyadi Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1844/1269 Publisher An entity responsible for making the resource available Universitas Mercu Buana Date A point or period of time associated with an event in the lifecycle of the resource 16 May 2023 Contributor An entity responsible for making contributions to the resource Antonius Setyadi Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/4b96b575aaea9984e878598747624e35.pdf 25d6cfbb0fe207c9715870db4d58ab31 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 2 (2023) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Strengthening Of Employee Performance Through Work Ethic and Leadership Style Subject The topic of the resource Work Ethic, Work Discipline, Leadership Style, Performance Description An account of the resource This study aims to analyze how the influence of work ethic, work discipline and leadership style on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The population of this research is production employees of PT. Adil Makmur Fajar with a total sample of 39 people. Methods of data analysis using SPSS 25. Work ethic has a significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work discipline cannot be analyzed further because it does not pass the heteroscedasticity test. Leadership style has a positive and significant effect on the performance of employees in the Production Department of PT. Adil Makmur Fajar. Work ethic and leadership style together have a positive and significant effect on the performance of the employees of the Production Department of PT. Adil Makmur Fajar. The contribution of this research is to become input for PT Adil Makmur Fajar to determine policies and focus more on maintaining and improving the work ethic, work discipline and leadership style of the Production Department employees Creator An entity primarily responsible for making the resource Garry RudiartoSukarno Putra1*, Tjiptogoro Dinarjo Soehari2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/1717/1244 Publisher An entity responsible for making the resource available Universitas Mercu Buana Date A point or period of time associated with an event in the lifecycle of the resource 04 May 2023 Contributor An entity responsible for making contributions to the resource Garry Rudiarto Sukarno Putra Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text