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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>The Effect of Proprietorship Managerialand Board of Executive Commissionerson ImperishableReport with Company Size As A Moderation Variable</text>
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                <text>Proprietorship Managerial, Board of Executive Commissioners, Breadth Company, ImperishableReport</text>
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                <text>The aimof the conducted researchisto prove the effect proprietorship managerial (X1),and  independent  board  of  commissioners(X2)towards  imperishable report through adding company  breadth  as moderating  variable. Thepopulation includes  issuers  indexed LQ45  on  the  IDX  in  2018-2021.  The  samples  obtained  amounted  to  16  with  purposive sampling  technique. Data panelregressionhas  been  used as  the  analysis  technique to encourage the results of this research. It is concluded that the proprietorshipmanagerial (X1) has  no  influencetowardsthe imperishable report,  while board  of executive commissioners (X2) has an influencetowards the imperishablereport. Furthermore, the breadth ofcompanyas additional  variablecannot take  its  role  as  moderation  to  encourage  proprietorshipmanagerial (X1) towards   imperishablereport.Meanwhile, thebreadth   of   company strengthens the influence of board of executivecommissioners(X2) towardsthe imperishablereport</text>
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                <text>Hustna Dara Sarra1, MikradMikrad2, Ahmad Ma’ruf Yaman Soleh3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1933/1325</text>
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                <text>Muhammadiyah University</text>
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                <text>Hustna Dara Sarra</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>Forecasting Volatility Persistence: Evidence from International Stock Markets</text>
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                <text> Volatility Persistence;  Stock  Markets;  ARCH  model;  GARCH  model;  Market efficiency</text>
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                <text>Volatility  persistence  represents  a  notable  feature  of  financial  markets  and  is  a widely studied phenomenon that explores the clustering and leverage effects of stock market returns.  Recognizing  and  incorporating  volatility  persistence  into  risk  management,  asset pricing, and portfolio management strategies provide valuable insights for market participants enabling them to navigate and capitalize on the dynamics of market volatility. The aim of this study  was  to  empirically  investigate  whether  the  current  high  volatility  in  stock  markets  are temporal or will persist in the future. An ARCH model and a GARCH model were employed to achieve the aim of this study for the JSE, CAC 40, DAX, Nasdaq and Nikkei 225 from May 29, 2023 to May 29, 2018. The findings revealed that stock market volatility will persist at least for some time from the ARCH and GARCH output results. Active traders and market makers need to adapt theirstrategies in response to the expected volatility persistence. Higher levels of  persistence  may  call  for  adjustments  such  as  widening  stop-loss  orders  to  accommodate larger price swings or using more extended timeframes to capture sustained trends. Portfolio managers may also opt for strategies that thrive in volatile market conditions such as breakout trading or mean reversion strategies</text>
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                <text>Samuel Tabot Enow</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1891/1327</text>
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                <text> IIE Varsity College</text>
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                <text>11 July 2023</text>
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                <text>Samuel Tabot Enow</text>
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                <text>The Capital Structure Theory as It Relates to The Food Sector. A Developing Economy's Evidence</text>
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                <text>Capital Structure, Firm Value, Debt, Equity</text>
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                <text>The  study's  objective  was  to  investigate  the  capital  structure  theory  in  the  food industry,  focusing  on  manufacturing  companies  listed  in  Zimbabwe.  By  looking  at  these companies'  capital  structures,  we  aimed  to  pinpoint  the  factors  influencing  capital  structure decisions  in  the  food  industry  and  provide  managerial  implications  for  businesses  operating in this market. From 2017 to 2022, the study used Panel data from the financial statements of manufacturing  companies  listed  on  the  Zimbabwe  Stock  Exchange  and  Victoria  Falls  Stock Exchange.  The  findings  demonstrate  the  importance  of  business  value  and  capital  structure despite  their  negative  relationships. For  a  variety  of  stakeholders,  the  study  has  value implications.  This  study  offers  managers  in  the  food  business  insights  into  the  variables influencing  firms'  capital  structures,  empowering  them  to  make  educated  decisions  about their financing options. The study can also be used by investors in this industry to assess the capital  structure  of  businesses  they  are  considering  investing  in,  which  will  ultimately  help them make more educated choices. Additionally, policymakers can use the study's findingsto create  policies  that  support  the  expansion  and  development  of  Zimbabwe's  food  business, thereby boosting that nation's economy.</text>
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                <text>Collin Chikwira1</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1914/1329</text>
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                <text>University of Johannesburg</text>
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                <text>11 July 2023</text>
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                <text>Chikwira Collin</text>
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                <text>mproving the Loyalty of Customer through the Effectiveness of Customer Satisfaction, Service Quality, and Food Quality</text>
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                <text>Service Quality,Food Quality,Customer Satisfaction,Customer Loyalty</text>
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                <text>The  food  industry  is  one  of  the  business  sectors  that  is  future-oriented,  as evidenced by food being one of the basic needs of the community. Therefore, it is necessary to  examine  customer  loyalty  in  the  food  industry  through  the  role  of  customer  satisfaction, service  quality  and  food  quality,  as  in  this  study.  In  developing  this  research,  quantitative descriptive  methods  were  used  by  involving  a  sample  of  100  respondents  to  obtain  analysis data, which was then processed and analyzed using SEM-PLS. The research reveals that there is  a  significant  positive  correlation  occurred  of  service  quality  along  to  food  quality  which affecting  customer  satisfaction.  And  this  customer  satisfaction  also  affects  in  increasing customer  loyalty  to  Subway  Indonesia.  These  results  indicates  that Subway  Indonesia  needs to  maintain  their  improvement  on  service  quality  and  food  qualitywhich  served  based  on consumers expectations, so as to increase customer satisfaction and loyalty</text>
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                <text>Yohanes Ferry Cahaya1*, Ch Endah Winarti2, Annathasia Puji Erasashanti3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1886/1330</text>
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                <text>Perbanas Institute, Jakarta</text>
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                <text>Yohanes Ferry Cahaya</text>
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                <text>Compliance; Moral  Obligations;  Tax  Awareness;  Tax  Socialization;  Trust  In Government</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>Universitas Janabadra</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>https://dinastipub.org/DIJEFA/article/view/1958/1348</text>
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                <text>Jambi University</text>
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                <text>Fitriaty</text>
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                  <text>Vol. 4 No. 3 (2023)</text>
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                <text>The Effectof Service Quality and Facilities on Loyalty Through Satisfaction in Mekaar Syariah Financing in ButonArea PT. Permodalan Nasional Madani</text>
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                <text>The aims of this study was to analyze the effect of service quality and facilities on loyalty  through  satisfaction  with  financing  Mekaar  Syariah  Area  Buton PT.  Permodalan Nasional  Madani.  The  research  method  is  a  quantitative  method  with  survey  techniques, involving distributing questionnaires through an online platform to collect data from a sample of  168  respondents.  The  statistical  test  used  in  this  study  is  the  SmartPLS-based  Structural Equation  Modeling  (SEM)  analysis.  The  results  showed  that  there  was  an  effect  of  service quality and facilities on loyalty through customer satisfaction and customer satisfaction could mediate the effect of service quality and facilities on loyalty. The better the quality of services and facilities, the higher the customer loyalty</text>
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                <text>Gema Arief Pramuji1*, Agus Salim2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/1971/1349</text>
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                <text>Perbanas Jakarta</text>
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                <text>Gema Arief Pramuj</text>
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