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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions</text>
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                <text>This articleexamines  the  intricate  relationship  between  bank  health,  corporate governance  practices,  and  performance  within  the  global  banking  sector.  As  financial landscapes  evolve, understanding the dynamics among these  factors becomes imperative for stakeholders, regulators,  and  investors  alike.The articlesynthesizes  existing  literature  to elucidate  how  bank  health,  as  a  multifaceted  construct,  influences  corporate  governance mechanisms  and  ultimately  impacts  performance  metrics  in  global  banking  institutions.  Itdelves  into  the  significance  of  effective  corporate  governance,  particularly  through  self-assessment frameworks such as Good Corporate Governance (GCG), in mitigating risks and enhancing    organizational    resilience.By    employing    a    systematic    literature    review methodology,   this   study   identifies   key   themes,   trends,   and   gaps   in   current   research surrounding  the  interplay  between  bank  health,  GCG  self-assessment,  and  performance.  It explores  various  dimensions  including  regulatory  frameworks,  risk  management  practices, and  financial  stability  indicators  to  provide  a  comprehensive  understanding  of  the  subject matter.Furthermore, the article offers insights into potential avenues for future research and practical  implications  for  policymakers  and  industry  practitioners.  By  critically  evaluating existing literature, this study  contributes to the ongoing discourse on fostering transparency, accountability, and sustainability within the global banking sector.In conclusion, this articleserves as a valuable resource for academics, policymakers, and industry professionals seeking to  navigate  the  complex  terrain  of  global  financial  markets  and  enhance  the  resilience  and performance of banking institutions in an ever-changing landscape</text>
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                <text>Antonius Ary Setyawan1, Klemens Mere2, Loso Judijanto3, Irwan Moridu4, Alfiana</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2304/1548</text>
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                <text>Universitas Muhammadiyah Bandung</text>
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                <text>27February2024</text>
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                <text>arysetpr@stikomyos.ac.id</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>Financial Technology Literacy Impact on Gen-Z in Indonesia</text>
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                <text>Financial Technology (FinTech), Trust, Generation Z</text>
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                <text>The  purpose  of  this  study  Financial  Technology  Literacy  Impact  on  Gen-Z  in Indonesia"  is  to  investigate  and  understand  the  impact  of  financial  technology  literacy (FinTech), and trust  in  the  financial  behavior  of  Generation  Z  in  Indonesia.  This  study  used quantitative  methods,  where  respondents  came  from  adolescents  with  an  age  range  of  17 years  to  21  years ontwo  campuses  in  Batam.  Using  random  sampling  in  the  distribution  of questionnaires,  out  of  100  questionnaires  distributed,  only  37  questionnaires were returned, so  the  results  of  37  questionnaires  were  used  for  data  analysis.Data  analysis  techniques  are assisted  by  using  SPSS  24 to  obtainresults  to  be  interpreted  by  looking  at  the  relationship between  variables  in  this  study.  By  using  respondents  whocame  from  adolescents  with  an age range of 17 years to 21 years in two campuses in Batam, it was stated that the variables in this  study  that  there  was  a  positive  and  significant  influence  between  FinTech  variables  and Generation  Z,  there  was  a  positive  and  significant  influence  between  Trust  variables  and Generation Z, and the results of 32.4% then there was a positive and significant influence due to these three variables,  The rest is not discussed in this study. The recommendation in this study  is  thatthe  results  of  this  study  were  conducted  to  adolescents  who  can  be  said  to  be GenerationZ with the object of two campuses in Batam, so it is still necessary to develop by other  researchers  in  using  and  adding  variables  to  produce  research,  these  results provide  a form of real contribution in financial research</text>
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                <text>Doni Putra Utama1, Alfonsa Dian Sumarna</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2247/1529</text>
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                <text>Politeknik Negeri Batam</text>
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                <text>18February2024</text>
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                <text>Doni Putra Utama1, Alfonsa Dian Sumarna2</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>The Influence of Behaviour Finance and Demographic Factors on Investment Decision MakingThrough Risk Toleranceas Mediation</text>
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                <text>DemographyFactor, Behavior Finance, RiskTolerance, InvestmentDecision</text>
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                <text>Investment decision  making  is  something  that  is  inevitable  and  a  critical  moment in  determining  the  success  of  an  investor  in  making  their  investment.This  research conductsinceinvestment decision making is very difficult to measure  and seendirectly. Hence, it is necessary  to  identify  various  factors  that  influence  investment  decision  making  including demographic factors,behavior finance, and risk tolerance.The type of research is quantitative with a population of all capital market investors who invest in shares on the Indonesia Stock Exchange (IDX),  especially the  LQ45 index as well as data processing uses AMOS24.Theresults  showed  that  demographic  factorshave  an  influence  which  causing  specific  behavior and tolerance thresholds related to risk, which in turn affect performance and optimization in investment  decision  making.  Investors  must  also  be  aware  of  the  existence  of  behavior finance  which  is  found  in  the  form  of  behavior  or  actions  caused  by  psychological  factors inherent. On  the  other  hand,  the  role  of  risk  tolerance also  shapes  behavior  patterns  and planning  processes  related  to  finance  which  are  described  inrisk  acceptance. Hence,  the emergence  of  identified  investor  behavior  will  later  make  opportunities  for  momentum  and investment strategies that improve the performance  and success of their investments as well as the quality of excellent decision making.</text>
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                <text>ElkunnyDovir  Siratan1,Tannia2,Sophia  Reni  Susilo3,Angelia  Cristia  Dewi4,Wily Dozen</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2241/1539</text>
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                <text>Bunda Mulia University</text>
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                <text>21 February2024</text>
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                <text>esiratan@bundamulia.ac.id</text>
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                <text>Accuracy Analysis of Financial Distress Prediction Models for Companies on the IDX WatchlistBoard in2020-2022 Period</text>
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                <text>Financial Distress, WatchlistBoard IDX, Altman, Grover,Zmijewski, Springate</text>
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                <text>The  research  aims   to  examine  the   accuracy  level  of  the Altman,  Grover, Zmijewski, and Springatefinancial distress prediction models, to determine the most accurate financial  distress  prediction  model in  analyzing  companies  on  the  IDX WatchlistBoard criteria  5  or  8 between  2020  and  2022. Thisstudyemploysaquantitativemethodwithdescriptiveanalyticaltechniques. Data testingutilizestheKruskal-WallisOne-Way ANOVAtestduetothecomparisonofmorethantwopredictionmodelsandthenon-normaldistributionofthedata. A totalof44samples,purposivelyselectedfromthepopulationof55listedissuerswithintheDPK-BEI,  wereused.  TheresearchfindingsrevealnosignificantdifferencesintheaccuracyamongtheAltman,Grover,Zmijewski,andSpringatemodels.Thisisevidencedbytheaccuracyresultsbasedonthenumberofcorrectpredictionsfromeachmodel.Zmijewskiemergesasthemostaccuratemodelwitha  67%accuracyrate,followedbyAltmanandGroverat65%each,andSpringatewiththelowestaccuracyat60%.</text>
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                <text>Erdina Renaganis Anastasia1*,Fahrul Riza</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2151/1471</text>
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                <text>Bunda Mulia University</text>
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                <text>Erdina Renaganis Anastasia</text>
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                <text>Analysis of Green Accounting andGood Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022</text>
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                <text>This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in  2020-2022.  The  Internal  Audit  Quality  mechanism  is  assessed  through  education  and training,  experience  in  public  accounting  firms,  and  the  application  of  the  whistle  blowing system.   The   Good   Corporate   Governance   mechanism   is   assessed   through   managerial ownership,  institutional  ownership,  and  independent  commissioners.  Green  Accounting measurement  is  based  on  the  Public  Disclosure  Program  for  Environmental  Compliance (PROPER)  which  is  seen  from  the  company's  annual  report  and  sustainability  report.  The samples that became the object of this research were all agribusiness companies listed on the Indonesia  Stock  Exchange  in  2020-2022  by  meeting  the  predetermined  criteria.  The  total research  sample  for  three  years  of  observation  was  132  samples,  using  purposive  sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure</text>
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                <text>Gempar Rosady1, LenggogeniLenggogeni2, Harti Budi Yanti</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2206/1498</text>
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                <text>Universitas Trisakti</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>Determinants of Fraudulent Financial Statements Using an Approach Fraud Hexagon</text>
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                <text>Fraud, Fraud Hexagon, Fraudulent FinancialStatement</text>
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                <text>There  are  239  cases  of  fraud  in  Indonesia  with  a  percentage  of  cases  of  financial statement fraud of 9.2%, so this research aims to develop methods for preventing and detecting financial  statement  fraud  are  needed.  The  theory  used  is  the  latest  theory,  namely  the  fraud hexagon.  This  research  is  quantitative.  This  research  is  a  hypothesis  testing  research  which aims to test hypotheses and explain phenomena in the form of relationships between variables in the research, namely the fraudulent financial statement variable  as the dependent variable and  the  elements  in  the  fraud  hexagon,  namely  pressure,  opportunity,  rationalization, capability,  arrogance  and  collusion  as  independent  variables.  The  novelty  of  this  research  is this research added a moderating variable which is exposures. The primary data used was taken directly using a questionnaire distributed to practitioners in thefinance, accounting and internal audit departments in the state-owned enterprises in services industry from Nov 3rd 2023 until Dec 2nd 2023 with 139 respondents used. This research has 7 hypotheseses with 6 of them are every elements in fraud hexagon has positive effect to fraudulent financial statements, and the 7th  hypotheses  is  exposures  moderates  in  weaken  the  influence  of  the  variables  in  fraud hexagon to fraudulent financial statement. The results of this research is pressure, capability, collusion, opportunity,  and  arrogance  has  positive  significant  effect  in  fraudulent  financial statement,  as  for  rationalization  has  no  significant  effect  in  fraudulent  financial  statement. Exposures  can  moderate  elements  in  fraud  hexagon  in  weaken  their  influence  in fraudulent financial statement</text>
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                <text>Hana Azhari1,Lenggogeni Lenggogeni2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2244/1500</text>
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                <text>Trisakti University,</text>
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                <text>01 February 2024</text>
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                <text>Hana Azhari1,Lenggogeni Lenggogeni2</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>Intelligent Banking Chatbot: Intention to Continue ThroughMillennial Customer Satisfaction in Indonesia Using the TAMMethod</text>
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                <text>PerceivedUsefulness,PerceivedEaseofUse,ServiceQuality,IntentiontoContinueUsingChatbot</text>
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                <text>This  study  examines  the  impact  of  perceived  usefulness  and  ease  of  use  on  theintentiontocontinueutilizingbankingchatbotsinIndonesia.ThesamplecomprisesGeneration  Millennials  enrolled  in  Master's  degree  programs  in  Tangerang  Raya,  BantenProvince.  These  individuals  have  utilized  the  banking  chatbots  MITA,  VIRA,  AISYAH,CINTA,  and  SABRINA.  The  sample  comprised  230  individuals,  and  the  sampling  methodemployed was simple random sampling. Data collection employs a survey methodology witha questionnaire instrument. The data underwent processing utilizing path analysis techniquesfacilitated  by  SPSS  Version  26  software.  The  study  yielded  findings  indicating  that  bothpartialandsimultaneousjudgmentofusefulnessandeaseofusehadafavorableandsubstantial  impact  on  customer  satisfaction  and  intention  to  continue.  Customer  satisfactionwas  discovered  to  impact  the  level  of  ongoing  interest.  Similarly,  the  ongoing  attraction  ofmillennials  towards  utilizing  banking  chatbots  inIndonesia  is  drivenby  their  perception  ofthe chatbots' usefulness and ease of use, with customer satisfaction as a mediating factor. Thecoefficientofdeterminationforcustomersatisfactionis74.4%,whilethecoefficientofdeterminationfor intention to continue usingchatbots is 83.2%</text>
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                <text>Humairoh1,NandanLimakrisna2,AnoesyirwanMoeins</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2277/1547</text>
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              <elementText elementTextId="63278">
                <text>UniversitasPersadaIndonesia</text>
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                <text>27February2024</text>
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                <text>humairoh.2166390042@upi-yai.ac.id</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>TheEffectofRecurrent DeficienciesinPCAOBInspections on AuditQualitywithintheBigFourAuditFirmsinSouthAfrica</text>
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                <text>Audit  Quality,  Auditor  Ethics  and  Independence,  Financial  Statement  Audit, Internal Control Over Financial Reporting Audit, PCAOB Inspection Deficiencies</text>
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                <text>The  research  aims  to  examine  PCAOB  inspection  deficiencies'  impact  on  audit qualityinSouthAfrica'sBigFour,highlightingchallengesinmaintaininghighstandardsacross Financial Statements (FS), Internal Control Over Financial Reporting audits (ICFR), Auditor Ethics,  Professional Conduct,  and Due Professional  Care.  The study analyzes  South  African BigFourfirms'auditworkanditsimpactonauditquality,focusingonfourPCAOBinspection deficiencies: FS and (ICFR) audits, Auditor Ethics/Independence, Professional Conduct, and Due  Professional  Care  and  Scepticism.  The  study  used  a  mixed-method  (qualitative  and quantitative)  case  study  approach.  A  self-administered  questionnaire  was  used  to  collect primarydata.Secondarydatawascollectedfromexistingliteratureandinspectionreports.The test  results  indicate  that  the  identified  deficiencies  significantly  influence  audit  quality, establishing a strong connection between these deficiencies and the audit quality of Big Four firms. Thefindings suggest that recurrent deficienciesin PCAOBinspections havea negative effect  on  audit  quality  within  the  Big  Four  Audit  Firms  in  South  Africa,  concluding  that deficiencies  in  these  variables  (Integrated  Audits  of  FS  and  ICFR,  Auditor  Ethics  and Independence,   Professional   Misconduct,   and   Due   Professional   Care   and   Professional Scepticism) can adversely affect the overall audit quality of the Big Four firms</text>
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                <text>JosephKingsleyBadu1,JoboDubihlela2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2118/1491</text>
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              <elementText elementTextId="63041">
                <text>UniversityofTechnology</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention</text>
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                <text>Organizational   Culture,   Internal   Audit,   Internal   Control,   Fraud   Prevention, Systematic Literature Review</text>
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                <text>The  rise  of  fraud  or  fraud  that  occurs  in  organizations  can  cause  losses  to  the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and   review   research   related   to   the   factors   that   influence   fraud   prevention,   namely organizational culture and the role of internal audit. This literature review also has the aim of developing  hypotheses  about  the  influence  between  variables  to  be  used  in  further  research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization</text>
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                <text>Josua Panatap Soehaditama</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2212/1499</text>
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                <text>Institut Keuangan Perbankan dan Informatika Asia Perbanas</text>
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                <text>01 February 2024</text>
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                <text>Josua Panatap Soehaditama</text>
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                <text>English</text>
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                  <text>Vol. 4 No. 6 (2024)</text>
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                <text>Increasing  Costs  For  Development of  Air  Force  Plane on  The Financial Stability of Bank Indonesia (BI) In The Defense Budget</text>
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                <text>The  Indonesian  Air  Force  is  directed  to  increase  the  fleet  of  fighter  aircraft  and radar units to meet  Indonesia's air defense needs. Fulfilling air defense needs, especially the construction   of   Indonesian   Air   Force   aircraft,   requires   a   budget   allocation   from   the government. Policies regarding budget allocations and their implementation certainly require more  complex  policies.  Therefore,  it  is  necessary  to  map  and  identify  the  Increased  Cost  of Aircraft  Development  for  the  Indonesian  Air  Force  on  the  Financial  Stability  of  Bank Indonesia (BI) in the Defense Budget. This type of research is qualitative with the method of observation,  interviews  and  document  studies.  Data  analysis  was  carried  out  interactively descriptive until saturated using the trangulationmethod. The results of the study indicate that the  source  of  the  TNI  AU's  defense  budget  comes  from  the  APBN  which  is  sourced  from GDP,  grants  and  foreign  loans.  The  dynamics  of  increasing  the  defense  budget  in  the procurement of TNI-AU aircraft depend onthe dynamics of threats, availability of resources and government policies. The projected increase in the Indonesian Air Force's defense budget tends to fluctuate with an average budget change in 2018-2021 of 42%. The procurement of Indonesian  Air  Force  aircraft  is  also  projected  to  increase  as  a  way  to  maintain  the sovereignty  of  the  Republic  of  Indonesia  in  accordance  with  the  dynamics  of  the  strategic environment. The defense budget affects and is influenced by the financial stability of Bank Indonesia,particularly the APBN, GDP and economic growth.</text>
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                <text>Khaerudin1, Anton Iman Santosa2,Bambang Kustiawan3, Arifa F.Z. Muna</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2340/1552</text>
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                <text>Republic of Indonesia Defense University</text>
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                <text>27February2024</text>
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                <text>khaerudin@idu.ac.id</text>
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                <text>English</text>
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