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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Determinants of Business Risk in Pandemi Era</text>
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                <text>Business Risk, Investment Decision, Funding Decision and Company Size</text>
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                <text>To  determine  the  effect  of  investment  decisions,  funding  decisions  and  company size  on  business  risk  in  hotel,  restaurant and  inn  division  companies  recorded  on  the Indonesia  Stock  Trade,  the  period  utilized  in  this  think  about  is  5  (five)  a  long  time, beginning  from  2017-2021.  This  think  about  employments  a  quantitative  approach.  The populace  in  this  think  about  is  35  companies in  the  hotel,  restaurant  and  hotel  sector  which are still  recorded  on  the  Indonesia  Stock  Trade  for  the  period 2017-2021.  The  sampling technique  used  was  purposive  sampling  and  a  sample  of  12  companies  was  obtained. The information  examination  method  utilized  is  board  information  relapse  examination  with  the assistance of the Eviews 9 and SPSS programs. The results of the study show that investment decisions  have  no  effect  on  business  risk  and  are  not  significant.  Funding  decisions  have  a positive  and  significant  effect  on  business  risk  and  company  size  has  no  effect  on  business risk  and  is  not  significant  on  business  risk.  Simultaneously  investment  decisions,  funding decisions  and  company  size  have  a  positive  and  significant  effect  on  business  risk  in  the 2017-2021 period</text>
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                <text>Eni Suharti1*,Ahmad Fadli2, Dhea Zatira3,Zulman Hakim4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1502/1354</text>
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                <text> Muhammadiyah   University </text>
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                <text>08 Agust 2023</text>
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                <text>Eni Suharti</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Factors Influencing Investor Responses to Earnings RelatedAnnouncementsinThePandemic EraofCovid-19</text>
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                <text>EarningsResponse, Coefficient,Growth Opportunities, Corporate Reputation, Firm Size</text>
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                <text>This study aims to examine the Effect of Growth Opportunities on Earning RelatedAnnouncements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and theeffect of Company Size on ERC (Earnings Response Coefficient) is the role of the company'sreputation  as  a  moderator  between  the  Effect  of  Growth  Opportunities  on  Profit-RelatedAnnouncements.  there  is  a  role  for  thecompany's  reputation  as  a  moderator  between  theeffectofdebtpolicyontheERC(EarningsResponseCoefficient)andtheroleofthecompany'sreputationasamoderatorbetweentheeffectofcompanysizeontheERC(EarningsResponseCoefficient).byusingmultipleregressionanalysis.Theresearcherconcludesthatthereisaninfluenceofgrowthopportunitiesandcorporatesizeontheearnings  response  coefficient.  but  the  debt  policy  has  no  effect  on  the  earnings  responsecoefficient.  then  there  is  the  role  of  corporate  reputation  as  a  moderator  of  the  influence  ofgrowthopportunitiesandcorporatesizeonearningsresponsecoefficientbutthereisnoroleof  corporate  reputation  as  a  moderation  of  the  effect  of  debt  policy  on  earnings  responsecoefficient</text>
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                <text>YohanesMardinataRusli1*,KandiSofiaSenastriDahlan2,EkaDianRani3,DavidHarianto4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1985/1359</text>
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                <text>Bunda Mulia University</text>
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                <text>28 July 2023</text>
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                <text>Yohanes Mardinata Rusli</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Unraveling the Impact of Covid-19: Financial Distress and Resilience in Indonesian Retail Giants</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Altman Z-score,Bankruptcy,Financial Distress,Financial Health Analysis</text>
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            <description>An account of the resource</description>
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                <text>This study aims to analyze whether PT. Matahari Department Store Tbk, PT. Hero Supermarket  Tbk,  PT.  MAP  Active  Adiperkasa  Tbk,  and  PT.  Erajaya  Swasembada  Tbk experienced  financial  distress  during  the  2019-2021  period.  The  sample  of  these  four companies  was  selected  using  purposive  sampling.  Data  analysis  using  the  Altman  Z-score method. It was found that two companies, PT. Hero Supermarket Tbk in 2019 and 2020, with Z-scores  of  2.9510  and  2.5147,  and  PT.  Matahari  Department  Store  Tbk  in  2020-2021  with Z-scores  of  2.1954  and  2.6608  are  in  the  gray  area.  Between  the  two  companies,  PT.  Hero Supermarket  Tbk  is  facing  financial  distress  in  2021  with  a  Z-score  of  0.9288.  PT.  MAP Active Adiperkasa  Tbk  and PT. Erajaya Swasembada Tbk, is in healthy financial condition, because their Z-score is greater than 2.88. In conclusion, this study is an important financial health analysis conducted for companies operating in the Supermarket &amp; Convenience Store, Clothing &amp; Textile Retail, and Electronic Retail industries. The Altman Z-score has proven to be a valuable tool in identifying the risk of financial distress</text>
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                <text>I Ketut Mangku1, Andika2*, Nadia3, Melli Agustiani4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1978/1351</text>
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                <text>Janabadra University</text>
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                <text>28 July 2023</text>
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                <text>Andika</text>
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                <text>English</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Victimological Study of Revenue State Losses Caused by Tax Crime</text>
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                <text>Victimology, Recovery of State Losses</text>
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                <text>The victimology study on recouping state damages from criminal acts in tax crime is  discussed  in  this  essay.  It  is  important  to  understand  that  the  victim  in  tax  criminal  is  the revenue state losses. The research method used is a juridical-empirical research method.Theresults  of  the  study  show  that  victims  in  a  criminal  incident  are  not  always  individuals, communities, legal entities, the private sector and the government. In cases of tax crime, the state  must  be  given  legal  protection  in  accordance  with  the  principles  of  benefit,  fairness, balance, and legal clarity in the form of rules, legislation and specific practices both preventive and repressive in character that refer to the implementation of the protection of victims' rights.In order to maximize the recovery of losses on state revenues, tax investigators are given the authority  to  block  and/or  seize  assets  from  taxpayers  who  do  not  use  the  ultimateremedy, allowing  them  to  secure  the  early  settlement  of  criminal  fines.  This  is  done  by  applying  the principle  of  lex  specialis  derogate  legi  generali  to  Article  30  paragraph  (2)  of  the  Criminal Code</text>
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                <text>ZelaDwi Ratnasari1*, Juanda2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1973/1350</text>
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                <text>Bhayangkara Jakarta Raya University</text>
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                <text>24 July 2023</text>
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                <text>Zela Dwi Ratnasari</text>
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                <text>This  study  aims  to  examine  the  effect  of  financial  literacy  and  income  on investment  decisions  mediated  by financial  behavior.  This  study  uses  secondary  data  by distributing  questionnaires  to  lecturers  at  the  Faculty  of  Economics  and  Business,  Jambi University.  The  data  is  processed  using  the  smart  PLS  application  to  test  the  effect  of  each variable. The results of this study found that financial literacy and financial behavior have a significant   positive   effect   on   investment   decisions,   income   has   a   negative   effect   on investment decisions. Financial literacy has a significant positive effect on financial behavior, income  has  a  non-significant  positive  effect  on  financial  behavior.  The  financial  treatment variable can mediate the relationship between financial literacy and investment decisions</text>
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                <text>Fitriaty Fitriaty</text>
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                <text> Literature  Review  Article  Effects  of Digital  Transaction  Effectiveness,  Financial Inclusion and Customer Satisfaction on Corporate Profits is a scientific article in the field of Financial  Management  which  aims  to  analyze  and  synthesize  the  effect  of  each  variable  on research  research  originating  from  research  or  journals  that  are  already  in  the  media  online such  as Mendeley,  Google  Scholar, and  several  other  websites.  The  literature  that  has  been reviewed  will  be  further  studied  to  obtain  research  gaps  and  research  novelties  are  found. This review article has 3 discussion results, namely; 1) Digital Transactions affect Company Profits 2) Financial  Inclusion affects Company  Profits;  and  3) Customer  Satisfaction affects Company Profits.</text>
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                <text>Sitatul Nur Aisyah1*, Hapzi Ali2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1966/1347</text>
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                <text>Universitas   Terbuka</text>
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                <text> Sitatul Nur Aisyah</text>
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                <text>The  tax  system  serves  as  a  means  for  the  government  to  generate  additional revenue  necessary  to  fulfill  its  obligations.  The  objective  of  this  study  was  to  examine  the impact  of  the  Theory  of  Planned  Behavior  (TPB)  on  taxpayer  compliance  in  Yogyakarta, with  tax  socialization  serving  as  a  moderating  variable.  The  research  was  conducted  within the  city  of  Yogyakarta  and  involved  110  taxpayer  respondents.  The  consecutive  sampling method  was  employed  as  the  sampling  technique,  and  data  analysis  was  performed  using partialleast squares (PLS) analysis with SmartPLS 3.3.3 software. The findings of the study indicate that moral obligation and trust in the government do not have a significant influence on  taxpayer  compliance,  while  tax  awareness  demonstrates  a  significant  effect  on  taxpayer compliance.  However,  tax  socialization  was  unable  to  moderate  or  strengthen  the  impact  of moral  obligation,  trust  in  the  government,  and  tax  awareness  on  taxpayer  compliance  in Yogyakarta</text>
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                <text>Della Nanda  Luthfiana1, AndikaAndika2*, Mohamad  Najmudin3, Joko  Purwanto Nugroho</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1872/1339</text>
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                <text>Universitas Janabadra</text>
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                <text>The  Literature  Review  article  on  the  Influence  of  Fiscal  Policy,  Monetary  Policy and  International Trade  on Economic Growth in  Indonesia is a scientific  article that  aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of public finance science. The way of  writing this Literature Review  article is the library  research  method,  which  is  sourced  from  online  media  such  as  Google  Scholar, Mendeley and other academic online media. The outcomes of this literature review study are: 1)  Fiscal  Policy  influences  Economic  Growth  in  Indonesia;  2)  Monetary  Policy  affects Economic Growth in Indonesia; and 3) International Trade has an effect on Economic Growth in Indonesia</text>
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                <text>Luqman Elhakim1*, Hapzi Ali2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1923/1332</text>
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                <text>Universitas Terbuka</text>
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                <text>Luqman Elhakim</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Analysis Factors Influencing Financial ManagementBehavior</text>
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                <text>Financial  Knowledge,  FinancialAttitude,  Self-Efficacy,  Financial  Management Behavior</text>
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                <text>Financial  management  is  a  person's  behavior  in  managing  finances  as  managing planning, budgeting, checking, managing, controlling, searching, and saving finance funds that arise because of someone's habits and a sense of responsibility for finances. The low level of understanding of financial management for millennials tends to be consumptive, giving rise to various irresponsible financial behaviors. The purpose of this research is to find out that final knowledge,  final  attitude,  and  self-efficacy  can  affect  financial  management  behavior.  The result  of  this  research  expects  to  contribute  to  the  millennial  generation  beingwiser  in managing  finances  and  prioritizing  needs  over  wants.  The  population  used  is  the  Millennial General in the Jakarta region. The sample used was 100 respondents spread across the Jakarta area.  Data  collection  operated  using  a  questionnaire  method  inwhich  respondents  answered questions  arranged  in  the  form  of  choices  and  scaled  using  a  Likert  scale  (1-5).  The  system used in this study is a quantitative analysis using SEM analysis tools and SmartPLS 3.3 tools</text>
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                <text>SetiyoPurwanto1,FathihaniFathihani2,Yanthy Herawaty Purnama3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1948/1331</text>
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                <text>Dian Nusantara University</text>
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                <text>Setiyo Purwanto</text>
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