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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>The  Role  of  Leading  Sectors  and  Balancing  Funds  in  Reducing Poverty and Improving the Welfare in the Papuaprovince</text>
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                <text>Leading Sectors, Balancing Funds, Poverty, Welfare</text>
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                <text>This  research  investigates  the  role  of  the  primary  sector  and  balancing  funds  in efforts to reduce poverty and enhance the welfare of the population in the Province of Papua, utilizing  a  panel  data  analysis  approach.  The  data  utilized  spanned  from  2018  to  2021, encompassing 29 regencies/cities in the Province of Papua. The data were obtained from the Papua  Province  Central  Statistics  Agency  and  the  Directorate  General  of  Fiscal  Balance, Ministry of Finance of the Republic of Indonesia, which was collected using documentation techniques.  The  results  of  our  analysis  reveal  significant  findings.  First,  it  was  found  that leading sectors, general allocation funds and revenue sharing funds have a significant impact in reducing poverty levels in this region. Second, poverty also has a significant influence on the  welfare  of  the  population.  Furthermore,  our  research  results  also  show  that  leading sectors,  general  allocation  funds  and  revenue  sharing  funds  have  a  significant  impact  in improving the welfare of the population directly, but not significantly through poverty</text>
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                <text>Abu Bakar</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2418/1615</text>
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                <text>College of Economics Jambatan Bulan</text>
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                <text>25 March2024</text>
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                <text>abubakarqueen@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Determinants of Banking Performance for Commercial Banks on Indonesia Stock Exchange</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Bank-specific Factors, Bank Performance, Inflation Rate, Panel Data Regression</text>
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                <text>This  study  examines  the  determinants  of  Indonesian  banking  performance  caused by global uncertainty such as geopolitical conflicts and post-pandemic conditions. Thestudy adopted quantitative approach and usedsamplesby34 commercial banks listed on Indonesia Exchange  Stock  period  2017  to  2023.  Panel  data  regression  used  as  analytical  method.  This study  used  bank  size,  bank  capital,  liquidity,  credit  risk,  and  inflation  rate  as  independent variables.  Furthermore,  bank performance was  measured by  return on asset. The findings of this  study  were  bank  size  and  inflation  rate  positively  impact  on  return  on  assetwhile  the other  variables  have  no  relationshipon bank  performance.  This  study  could  be  usedas reference for future research and for banking management decision-making</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Afrizal Elgi1, Reniati Karnasi2</text>
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            <description>A related resource from which the described resource is derived</description>
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                <text>https://dinastipub.org/DIJEFA/article/view/2531/1636</text>
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            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="63701">
                <text>Universitas Trisakti</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>15April 2024</text>
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            <description>An entity responsible for making contributions to the resource</description>
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                <text>elgiafrizal@gmail.com</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>PDF</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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                <text>English</text>
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            <description>The nature or genre of the resource</description>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Analysis of Marketing Strategies in Increasing Sales on Zeribowl Dessert Kitchen Asia Branch Mega Mas Field</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Marketing Strategy, SWOT Method, Management Strategy</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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                <text>This  research  aims  to  determine  marketing  strategies  that  can  be  implemented  to improve marketing performance at Zeribowl Dessert using the SWOT analysis method. This research  method  uses  a  qualitative  method  with  a  descriptive  approach  with  data  collection methods through documentation studies, observations, interviews and questionnaires obtained from 30 customers and 4 Zeribowl Dessert staff. The research results show that the Strength and  Opportunities  (SO)  value  is  3.23.  Then  the  Weakness  and  Threats  (WT)  value  is  3.6. Thus  the  researcher  concludes  that  an  aggressive  strategy  can  be  carried  out  by  maximizing strength  by  taking  advantage  of  Zeribowl's  opportunities  to  gain  profits  through  marketing strategies that can be implemented by Zeribowl Dessert, including; market development and market penetration, product development, market target and market positioning</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Ahmad Muharmansyah R Maulana1*, Annio Indah Lestari Nasution2 Aqwa Naser Daulay</text>
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            <description>A related resource from which the described resource is derived</description>
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                <text>https://dinastipub.org/DIJEFA/article/view/2468/1629</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="63581">
                <text>Islamic State University of North Sumatra</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>0April2024</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
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                <text>Ahmad Muharmansyah R Maulana</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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                <text>English</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>The Influence of Profit Sharing and Brand Image On Customer Saving Decisions In Bmt Nu Banyuwangi Area</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Profit Sharing, Brand Image, Decision to Save</text>
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            <description>An account of the resource</description>
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                <text>Research  focus:  1.  Knowing  the  partial  influence  of  profit  sharing  on  customers' decisions  to  save  in  Bmt  Nu  Area  South  Banyuwangi  2.  Knowing  the  partial  influence  of brand image on customers' decisions to save in Bmt Nu Area South Banyuwangi. 3. Knowing the simultaneous influence of profit sharing and brand image oncustomers' savings decisions in Bmt Nu Area South Banyuwangi. This research is in the form of quantitative research and this  research  can  be  classified  as  explanatory  research,  so  this  researchuses  a  sampling technique  using  purosive  sampling  with  a  total  of  120  respondents.Based  on  the  results  of testing  the  hypothesis  of  this  research  on  the  profit  sharing  variable  in  saving  decisions,  the results show that partial and simultaneous profit sharing has a positive and significant effect on saving decisions</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Ahmad Syafi’ul Jazil1, Munir Is'adi2, Ahmadiono3</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/2497/1631</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="63630">
                <text>Universitas Islam NegriKiai Hai Achmad Siddiq Banyuwangi</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>15April 2024</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
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                <text>ahmadjazil.aj@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas</text>
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                <text>PT  Buana  Wiralestari  Mas  is  a  private  company  engaged  in  theplantationandpalmoilprocessingplant,whichisasubsidiaryofPTSinarMas,emphasizesitsresponsibilitytotheenvironment   by   managing   environmental   costs   arising   from   itsoperational  activities.  Impairment  or  costing  is  how  PT  BuanaWiralestari  Mas  recognizes environmental  costs  and  allocatesthat  value  to  environmental  stewardship.  Environmental costsare calculated using rupiah values that are comparable to pastvalue practices. Overhead costs, transportation, and auxiliarymaterialsareexamplesofproductioncostsincludedinthepresentation  of  environmental  costs.  In  practice,  the  companyhasnotpreparedaspecialreportonenvironmentalcosts,buthas  included  these  costs  in  the  general  financial statements. TheresultsshowthatPTBuanaWiralestariMasfacesseveralchallenges related to environmental cost accounting, includingtheexpansionofdisclosureandimprovementofthecostmeasurementsystem</text>
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                <text>UIN Sumatera Utara Medan</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII</text>
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                <text>This research aims to determine the influence of production costs and operational costs  on  net  profit  in  manufacturing  companies  listed  on  the  Jakarta  Islamix  Index  (JII)  for the  2018-2022  period  by  classifying  sharia  stock  index  companies  that  operate  in  the consumptionsector.   Quantitative   research   methods   are   descriptive   and   verification approaches  that  describe  a  variable  based  on  quantitative  data  analysis  with  statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression  analysis.  Hypothesis  tests  used  include  the  T  test,  F  test,  and  coefficient  of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 -2022. Production costs (X1) partially have no significant negative  effect  on  Net  Profit  (Y)  and  operational  costs  (X2)  partially  have  a  significant positive   effect   on   Net   Profit   (Y).   Production   costs   (X1)   and   operational   costs   (X2) simultaneously do not have a significant effect on Net Profit (Y)</text>
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                <text>Arbarija Hafiz Lubis1*, Sugianto2, Kusmilawaty3</text>
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                <text>slamic State University of North Sumatra</text>
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                <text>25 March2024</text>
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                <text>arbarijah@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>he Role of Housewives To Improve The Family Economy By Utilizing Oil Palm Sticks In Koto Aman Village, Kabupaten Kampar, Riau</text>
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            <description>The topic of the resource</description>
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                <text>Housewives, Family  Economy, Palm  Oil StickUtilization, Desa Koto Aman, Riau</text>
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                <text>This research endeavors to examine the contribution of homemakers in enhancing their family's financial status by utilizing oil palm sticks. Currently, at PT Buana Wiralestari Naga  Mas  Div  2/3,  the  sticks  from  oil  palm  fronds  are  treated  as  waste,  thus  tarnishing  the cleanliness  of  the  oil  palm  plantation.  Employing  a  qualitative  approach  with  a  descriptive method,  data  collection  involves  structured  interviews  with  predetermined  questions,  direct observation of the phenomenon in the field, and documentation.  The findings  reveal that oil palm plantations serve as the primary source of employment and income for residents of Pt. Wira  Lestari  Mas  division  2/3.  However,  the  replanting  process  affects  income,  prompting many  homemakers  to  seek  additional  earnings  by  selling  sticks  or  converting  palm  frond waste  into  economically  valuable  products  like  broomsticks.  This  initiative  not  only  yields economic  benefits  but  also  contributes  to  social  welfare  by  offering  useful  products  and enhancing  environmental  cleanliness.  Nevertheless,  fluctuating  stick  prices  and  obstacles such as the rainy season, festive occasions, and inadequate support from local authorities and PT  regulations  impede  homemakers'  endeavors  in  stick  utilization.  This  underscores  the significant role of homemakers in household and local economic advancement, emphasizing the  importance  of  price  stability  and  support  from  the  government  and  community  for sustained economic well-being</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Aumalia Hanipah1*, Rahmi Syahriza2, Khairina Tambunan3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2514/1662</text>
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            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="64024">
                <text>Islamic State University of North Sumatra</text>
              </elementText>
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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>
            <elementTextContainer>
              <elementText elementTextId="64025">
                <text>23April2024</text>
              </elementText>
            </elementTextContainer>
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            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="64026">
                <text>aumaliahanipah05243@gmail.com</text>
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                <text>English</text>
              </elementText>
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                  <text>Vol. 5 No. 1 (2024)</text>
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          <element elementId="50">
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            <description>A name given to the resource</description>
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                <text>The Nexus Between Rural Bank Performance and Growth of Regional Gross Domestic Product in Depok, West Java</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Rural banks; Regional GDP; Banks performance</text>
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                <text>This  research examinesthe  relationship  between  rural  bank  performance  and regional  GDP  growth  in  Depok,  West  Java.  Research  data  was  collected  from  the  Financial Service  Authority  website  and  the  Central  Bureau  of  Statistics  Depok.  The  collected  data covers 25 rural banks in Depok with a time span between the first quarter of 2017 to the first quarter of 2022. The research uses panel data,which is then regressed using a random effect model.  The  research  results  show  that  the  Capital  Adequacy  Ratio  and  Loan  Deposit  Ratio have a positive impact on regional GDP growth. These findings show that healthy rural bank conditions  will  encourage  economic  growth.  Therefore,  a  good  policy  atmosphere  and supervision areneeded to create healthy rural banks</text>
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            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="64090">
                <text>Chaerani Nisa1*, Muhammad Nuruddin Subhan2, Tyahya Whisnu Hendratni3, Yohana Oentarjo4</text>
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            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="64091">
                <text>https://dinastipub.org/DIJEFA/article/view/2368/1666</text>
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            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="64092">
                <text>Pancasila University</text>
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            </elementTextContainer>
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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>24April2024</text>
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              <elementText elementTextId="64094">
                <text>chaerani.nisa@univpancasila.ac.id</text>
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            <name>Format</name>
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              <elementText elementTextId="64095">
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            <name>Language</name>
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              <elementText elementTextId="64096">
                <text>English</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis  of  Wages  in  Improving  EmployeePerformanceatPT.GunungMelayu-AsianAGRI</text>
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                <text>Wages, Employee Performance</text>
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                <text>Employees are a very important role in the company PT GunungMelayu -Asian Agri to increase the production that the companywantstoachieve.Laboristhesecondmostimportantfactorofproduction,  because  it  is  through  the  services  of  labor  that  naturalresourcescanbeconvertedintovaluableproducts.Thereareattributes  that  exist  and  are related to work. This study aims todetermine wages in improving employee performance at PT GunungMelayu Asian Agri. This research was conducted using a qualitativemethod with data  collection  methods  using  interviews,  observationand  documentation.  The  data  sources used  are  primary  data  andsecondary  data.  The  results  of  this  study  indicate  that  wages  canimprove employee performance. Where wages, both in the form ofbonusesand basicwagescan improveemployee performance</text>
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                <text>Cici Putri Ardyanti1*, Yenni Samri Juliati Nasution2, Nurwani3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2430/1624</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                <text>02April2024</text>
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                <text>ciciputri477@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis of The Implementation of GreenBanking in Islamic Banks (Empirical Study OnIndonesianShariaBankKCP Kabanjahe)</text>
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                <text>mplementationofGreenBanking,BankSyariahIndonesia</text>
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                <text>The  purpose  of  this  research  is  to  find  out  how  Green  Banking  is  applied  to  thepolicies  and  financing  options  offered  by  Bank  Syariah  Indonesia  KCP  Kabanjahe  and  hasbeen utilized to execute the idea of Green Banking. The method used in this research is fieldresearch  using  a  qualitative  descriptive  research  approach.  Data  obtained  from  researchers'interviews with Bank Syariah Indonesia informants were analyzed in this research. ResearchfindingsshowthatBankSyariahIndonesiaKCPKabanjahehasadoptedapolicyofimplementingenvironmentallyfriendlybankingwhichincludesinternaltrainingonthismatter,  modification  of  the  bank's  IT  infrastructure,  and  management  style.  Implementation ofgreenbankingindistributionatBankSyariahIndonesiaKCPKabanjahe,financingisprovided  byreducing  socialand  environmentalhazardsaswellasevaluatingcustomers'environmental documentation for financing applications. The Small and Medium Enterprises(UKM)marketsectorreceivesanenvironmentallyfriendlyguaranteeintheformofownershipofenvironmentaldocumentsfromtheIndonesianShariaBankOfficeKCPKabanjahe</text>
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                <text>CindyAnggreni1*,AhmadSyakir2,TutiAnggraini3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2505/1645</text>
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                <text>UINSumateraUtara</text>
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                <text>16April2024</text>
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                <text>CindyAnggreni</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>PDF</text>
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                <text>English</text>
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