1 10 46 https://repository.horizon.ac.id/files/original/995c93257bd6b24827cb0fe36bfe970b.pdf eaaa363fc11c749366899dc2fa383d09 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. 5 No. 2 (2024) 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 Beyond Harmonization: Exploring the Synergies of ACGS Implementation in Singapore, Thailand and Indonesia Subject The topic of the resource ACGS, Corporate Governance, Institutional Theory Description An account of the resource This study analyzes the ASEAN Corporate Governance Scorecard (ACGS) performance of three companies: Keppel (Singapore), Central Retail (Thailand) and Bakrie & Brothers (Indonesia). This research employs a qualitative method with a descriptive approach. The data analysis technique used is document content analysis. The data analysis procedure is carried out by collecting data sources, analyzing the collected data using the ASEAN Corporate Governance Scorecard and calculating the final score based on the predetermined weights. The results of this study indicate that Central Retail achieved the highest score among the companies, followed by Keppel and Bakrie, in the implementation of ASEAN Corporate Governance Scorecard Level 1. This finding aligns with institutional theory, which suggests that the implementation of corporate governance (CG) practices is influenced by institutional norms and expectations, as reflected in the ASEAN Corporate Governance Scorecard Creator An entity primarily responsible for making the resource Apriana Rahmawati1*, Alif Faruqi Febri Yanto2, Rizky Prasetya Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3013/1987 Publisher An entity responsible for making the resource available State University of Malang Date A point or period of time associated with an event in the lifecycle of the resource 07August 2024 Contributor An entity responsible for making contributions to the resource aliffaruqi.feb@um.ac.id 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/6a239efebc8c6fd1e213a5a319284b78.pdf 9a68b1e08d5d6609a65e05a12135e435 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. 5 No. 2 (2024) 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 Effect of Credit Union Governance On Financial Performance: Perspective Analysis of 4-Lever Management Control System Subject The topic of the resource Credit Union, Management Control System, Financial Performance Description An account of the resource In the process of implementing the principles of credit union, credit union certainly focuses on the importance of realizing social and Human Development. (World Council of Credit Union's (WOCCU), 2007).In achieving this goal, the Indonesian credit union is required to implement the provisions of the Ministry of Cooperatives and SMEs on the implementation of Cooperative Health Level examination No. 9 of 2020, the research Model used is an instrumental case study, this is used to make it easier for researchers to review the data on cooperative health examination results for 3 (three) years (Amir H, 2020). For the risk profile indicator, it is good that can be done by CU Madani is to continue to mitigate periodically if the discovery of risks that occur so that the small risk does not become a big risk. Provision of briefing to employees before the service needs to be applied so that events that may have not been resolved yesterday can be discussed and find a solution together Creator An entity primarily responsible for making the resource Monica1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2657/1813 Publisher An entity responsible for making the resource available Universitas Trisakti Date A point or period of time associated with an event in the lifecycle of the resource 24June2024 Contributor An entity responsible for making contributions to the resource monicamonic20@gmail.com 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/88b0de8dd0db510f3319fd23dbfa88eb.pdf bd423f6e5981fb6d2306e5fab63fc689 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. 5 No. 2 (2024) 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 The Influence of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management in Energy Sector Companies Listed on the Indonesian Stock Exchange Subject The topic of the resource Tax Planning, Deferred Tax Expenses, Defereed Tax Assets, Profit Management Description An account of the resource This study seeks to assess how tax planning, deferred tax expenses, and deferred tax assets impact profit management within energy sector firms listed on the IndonesianStock Exchange. Employing an associative research approach, data was collected through documentation studies utilizing secondary data. From the subsequent analysis and discussions, the following conclusions emerge:1) The multiple linear regression equation, representing the influence of tax planning, deferred tax expenses, and deferred tax assets on earnings management, is as follows: Y= 11.615 + (-2.18X₁) + 0.485X2 + 0.252X3 + e. 2) With a correlation coefficient (r) of 0.341, it suggests a weak relationship between Tax Planning variables, Deferred Tax Expenses, Deferred Tax Assets, and the Profit Management variable.3) The coefficient of determination (R2) at 0.117 indicates that Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets collectively influence earnings management by 11.7%, while the remaining 88.3% of variance is attributed to unexplored variables.4) Results from the F statistical test exhibit a significance value (Sig.) of 0.041 < 0.05, indicating a significant joint influence of TaxPlanning, Deferred Tax Expenses, and Deferred Tax Assets on Profit Management.5) Through the t test (partial), it is found that Tax Planning does not exert a significant influence on Profit Management. Conversely, Deferred Tax Expenses significantly impact Profit Management, whereas Deferred Tax Assets do not significantly influence Profit Management Creator An entity primarily responsible for making the resource Dinda Pratiwi1, Fuad Ramdhan Ryanto2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2668/1812 Publisher An entity responsible for making the resource available Muhammadiyah PontianakUniversity Date A point or period of time associated with an event in the lifecycle of the resource 24June2024 Contributor An entity responsible for making contributions to the resource dinda65pratiwi@gmail.com 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/fdfcf88f33500d8c0f1285c5ef0469e8.pdf eb3d2c57919b66e8549afda82bbd5738 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. 5 No. 2 (2024) Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Generation Z Investment Decision: An Analysis Using Behavioral Factors Subject The topic of the resource Behavioral Finance, Investment Decision, Trait Anger, Trait Anxiety, Overconfidence, Herding Behavior, Self-Monitoring Description An account of the resource Investment has gotten more known and popular since a few years back, particularly during the pandemic. The growth itself was majorly contributed by people within the age group of Generation Z. One of the most contributing factors of their participation is their fear of missing out, especially with the exposure of social media investment content. Their behavioral biases oftentimes result in loss instead of return, due to the unwise investment decisions. This research investigates the behavioral bias within the investment decision-making of Generation Z in the area of Greater Bandung, with the sample of 489 individuals. The collected data from the sample through questionnaires analyzed using SPSS software with Multiple Linear Regression method. The results show that trait anger does not partially influence investment decision significantly, while trait anxiety, overconfidence, herding behavior, and self-monitoring partially influence investment decision significantly. All the independent variables simultaneously influence investment decision. Creator An entity primarily responsible for making the resource Iqbal Fadhiil1, Putri Fariska2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2803/1811 Publisher An entity responsible for making the resource available Telkom University Date A point or period of time associated with an event in the lifecycle of the resource 24June2024 Contributor An entity responsible for making contributions to the resource iqbalfadhiil@student.telkomuniversity.ac.id 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/6cf28680297dc27138d7242025e3dc2f.pdf e656cfa293a51e3f07b7318ed43577bb 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. 5 No. 2 (2024) 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 Determinants of Tax Rates and Sanctions on MSME Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Studyon MSMEs Taxpayersin the Modern Market) Subject The topic of the resource Tax Rates, Tax Understanding, Tax Sanctions, MSME Taxpayer Compliance Description An account of the resource This research aims to test and analyze the influence of tax rates and tax sanctions on taxpayer compliance with understanding of taxation as a moderating variable.This research aims to test and analyze the influence of Tax Tariffs and Sanctions on Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Study on MSMEs Taxpayers in the Modern Market). The research objectis taxpayers of micro, small, medium enterprises (MSMEs) in the Modern Market, especially the culinary sector.The research approach used quantitative using primary data.Data collection was carried out using a questionnaire sheet instrument, by distributing questionnaires to 100 taxpayer MSMEs in Pasar Modern who were engaged in the culinary sector as respondents.Data analysis methodsby applying structural equation modeling with the help of the WarpPLS 7.0 tool.The research resultsshow that the tax rate is significantly negative on taxpayer compliance, this shows that the lower the tax rate imposed, the more taxpayers will comply with paying taxes. Tax sanctions do not have a significant effect on taxpayer compliance. Understanding of tax regulations moderates the influence of tax rates on increasing taxpayer compliance. Tax understanding moderates the influence of tax sanctions on increasing MSMEs' taxpayer compliance Creator An entity primarily responsible for making the resource Rana Septiyana1, Sri Anjarwati2 Source A related resource from which the described resource is derived sri.anjarwati@undira.ac.id Publisher An entity responsible for making the resource available Universitas Dian Nusantara Date A point or period of time associated with an event in the lifecycle of the resource 24June2024 Contributor An entity responsible for making contributions to the resource sri.anjarwati@undira.ac.id 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/2027361c8bada576ecf19c48e04758e1.pdf c3d3e57c14648b8db71f7d69d3de115c 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. 5 No. 2 (2024) 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 Analysis of Theory of Planned Behavior and Fraud Triangle Theory (Case Study On Sharia Banking) Subject The topic of the resource Theory Of Planned Behavior, Fraud Triangle Theory, Attitude, Subjective Norms, Behavioral Control, Pressure, Opportunity Description An account of the resource The aim of this research is to test whether attitudes, subjective norms, behavioral control, pressure and opportunities influence the interest of staff in Sharia Banking to commit fraud. The survey was conducted on a sample of 35 sharia banking staff. The research results show that attitudes and pressure influence the interest of Sharia Banking staff to commit acts of fraud, while Subjective Norms, Behavioral Control, and Opportunity do not influence the interest of Sharia Banking staff to commit acts of fraud Creator An entity primarily responsible for making the resource Nadin1, Rahma Wijayanti2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2723/1792 Publisher An entity responsible for making the resource available Institut Agama Islam Tazkia Date A point or period of time associated with an event in the lifecycle of the resource June 17nd, 2024 Contributor An entity responsible for making contributions to the resource 2010102064.nadin@student.tazkia.ac.id 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/f2cbe7ba1018cd0632ed72b41f424668.pdf a13b1e298a5c23179b2a7c1a2440de2e 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. 5 No. 2 (2024) 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 Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Subject The topic of the resource Good Corporate Governance, Asrrat, Internal Control, Awards Description An account of the resource The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas Creator An entity primarily responsible for making the resource Ririn Breliastiti1, Temy Setiawan2, Tiwi Herninta3, Calvin Gouw4, Jastin Jovanus5, Bella Rosewita6 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2644/1787 Publisher An entity responsible for making the resource available Bunda Mulia University Date A point or period of time associated with an event in the lifecycle of the resource June 11nd, 2024 Contributor An entity responsible for making contributions to the resource rbreliastiti@bundamulia.ac.id 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/123140b9e30387831f73ee4dca754161.pdf 642490e5edca895ae6aaaa0ce690e224 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. 5 No. 2 (2024) 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 The Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching(Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period) Subject The topic of the resource Various Industries, Financial Distress, Audit Opinion, Auditor Switching, Company Size, KAP Size Description An account of the resource This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The independent variables in this research are Auditor Opinion, Financial Difficulty and KAP Size. The dependent variable is Auditor Change.The population of this research includes all various industrial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling. The data analysis method used is logistic regression with SPSS version 27.The total sample for this research is 176 companies. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id.The results of this research have implications for accounting knowledge, especially in the field of auditing, by providing empirical evidence regarding the influence of audit opinion, KAP size, financial difficulties and company size on auditor turnover Creator An entity primarily responsible for making the resource Rina1*, Sigit Mareta2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2737/1786 Publisher An entity responsible for making the resource available Universitas Dian Nusantara Date A point or period of time associated with an event in the lifecycle of the resource 10June2024 Contributor An entity responsible for making contributions to the resource sigit.mareta@undira.ac.id 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/c35807141f7f43ebd2c5115ad28de460.pdf b24685e5c62276fad85c8ba5e64cecfa 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. 5 No. 2 (2024) 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 Impact of Macroeconomic Variables on The Share Price of Mining Company Noted In The Islamic Jaccarta Index Subject The topic of the resource Inflation Rate, Exchange Rate, PDB, Stock Price Description An account of the resource The aim of this study is to assess the impact of GDP, currency exchange rates, and inflation rates, both separately and jointly, on the stock price of the mining companies included in the Jakarta Islamic Index in 2017 to 2022. The panel data analysis used in this study is a study approach, and uses E-Views 12. Estimate findings show that the stock price ofthe companies included in the Jakarta Islamic Index is significantly influenced by the exchange rate. The price of the index's mining business stocks wassignificantly affected by the rise in the dollar exchange rate. However, under certain circumstances,the rate of inflation studied is within a stable range, that is, below 10% per year, so the inflation rate is relatively ineffective. Although there is progress in real-sector investment, the limited influence of GDP may be due to the slow rise in investment in capital markets. As a result, the influence of GDP variables on the stock price of mining companies is only small Creator An entity primarily responsible for making the resource Three Handayani Nabila Pratiwi1,Ahmad Syakir2,Aqwa Naser Daulay3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2642/1785 Publisher An entity responsible for making the resource available Islamic State University of North Sumatra Date A point or period of time associated with an event in the lifecycle of the resource 10June2024 Contributor An entity responsible for making contributions to the resource threepratiwi31@gmail.com 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/c424c4fb2760f7a1598452de9dfb8a3c.pdf df0edbe5deccf3e1115f3700613a1e45 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. 5 No. 2 (2024) 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 Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry Subject The topic of the resource Blockchain technology, Digital asset management, Property industry, Real estate industry Description An account of the resource This article presents a comprehensive literature review exploring the application of blockchain-based financial models in digital asset management, focusing on the property and real estate industry. Blockchain technology has garnered significant attention for its potential to revolutionize traditional financial systems by offering transparent, secure, and decentralized solutions. In the context of asset management, blockchain's immutable ledger and smart contract functionalities promise increased efficiency, reduced costs, and enhanced trust among stakeholders. Through a systematic review of existing literature, this study synthesizes key findings regarding the adoption, challenges, and opportunities of blockchain-based financial models in property and real estate asset management. The analysis encompasses aspects such as tokenization of assets, smart contracts for automated transactions, regulatory considerations, and industry-specific use cases. By examining current research and industry practices, this article contributes to a deeper understanding of how blockchain technology can reshape financial models and management strategies within the property and real estate sector Creator An entity primarily responsible for making the resource PA Andiena Nindya Putri1, Susanti Usman2, Suwandi Ng3, I Ketut Kusuma Wijaya4, Hedar Rusman5 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2633/1769 Publisher An entity responsible for making the resource available ITB Stikom Bali, Bali, Indonesia Date A point or period of time associated with an event in the lifecycle of the resource June 7nd, 2024 Contributor An entity responsible for making contributions to the resource dinaputri1991@gmail.com 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