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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>Development Strategy Of Msmes With The Pentahelix Model(A Study on MSMEs in the Malang City)</text>
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                <text>MSMEs, Development   Strategy,   Covid-19   Pandemic,   Pentahelix   Model, Sustainable Business Environment</text>
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                <text>This  research  examines  the  development  strategy  of  MSMEs  in  Malang  City, Indonesia,  during  the  Covid-19  pandemic.  The  goals  are  to  evaluate  the  impact  of  the Pentahelix model on MSMEs, create an analytical model highlighting the  role of Pentahelix in  enhancing  MSME  performance,  and  explore  collaborative  efforts  of  stakeholders  in empowering   the   MSME   sector.   Quantitative   research   methods,   including   interviews, observations,  and  questionnaires,  were  used  to  gather  data  from  MSME  actors  in  Malang City.  Descriptive  analysis  was  employed  to  interpret  the  collected  information.  Interviews and  observations  with  MSME  actors  and  government  representatives  were  conducted  tounderstand  the  Pentahelix  collaboration.  The  findings  show  the  significant  impact  of  the pandemic   on   MSMEs,   leading   to   decreased   sales.   The   Pentahelix   model,   involving collaboration  among  the  government,  private  sector,  community,  academia,  and  media,  is identified  as  a  potential  solution.  The  study  highlights  the  roles  of  each  stakeholder  in empowering MSMEs, including government support programs, academic initiatives, business contributions,  community  networking,  and  strategic  use  of  social  media.  In  summary, enhancing  MSME  sales  turnover  requires  collaboration  among  academics,  government, business  people,  community,  and  social  media.  The  Pentahelix  collaboration  empowers MSMEs, with each stakeholder playing a vital role. The research emphasizes the importance of a holistic strategy to improve MSME performance, supported by  academics, government, and business sector. These collaborative efforts establish a sustainable business environment for MSMEs in Malang City</text>
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                <text>Khoiriyah Trianti1, Rini Rahayu Kurniati2, Eny Widayawati3, Yulis Nurul Aini4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2711/1766</text>
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                <text>Universitas Islam Malang</text>
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                <text>khoiriyaht@unisma.ac.id</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>The Effect of Tax Avoidanceon Company ValueWith Managerial Ownership as a Moderation Variable in Manufacturing Companies</text>
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                <text>Tax, Value, Managerial</text>
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                <text>This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock  Exchange  (IDX).  This  research  is  a  comparative  casual  research  with  a  quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange  (IDX)  in  2018-2022.  The  population  in  this  study  amounted  to228  companies. Sample  selection  using  purposive  sampling  techniques  and  obtained  samples  from  32 companies with 5 years of observation so that 160 research data were obtained. The method of testing  the  hypothesis  in  this  study  uses  a  panel  data  regressionmodel  with  a  Fixed  Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA)  model.  Data  analysis  of  both  models  used  version  12  of  the  Eviews  program.  The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.</text>
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                <text>Aisyah Amini1*, Azizul Kholis2, Arfan Ikhsan3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2725/1767</text>
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                <text>Universitas NegeriMedan</text>
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                <text>06June2024</text>
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                <text>aminiaisyah528@gmail.com</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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            <description>A name given to the resource</description>
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                <text>Optimization Of Regional Financial Management For Sustainable Development</text>
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            <description>The topic of the resource</description>
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                <text>Optimalization  Of  Daeral  Financial  Management,  Sustainable  Development, Transparency  And  Accountability,  Capacity  Of  Government  Apparatus,  Monitoring  And Law Enforcement.</text>
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                <text>Optimization  of  regional  financial  management  is  an  activity  that  includes planning,    budgeting,    implementation,    administration,    reporting,    accountability,    and supervision  of  regional  finances.  This  research  aims  to  identify,  analyze,  and  provide recommendations  regarding  the  optimization  of  regional  financial  management  in  order  to support sustainable development. This type of research is library research, which is research that  uses  literature,  books,  magazines,  journals,  or  other  references  in  collecting  in-depth information   and   data.   Overall,   optimizing   regional   financial   management   through   the implementation  of  transparency,  accountability,  increasing  the  capacity  of  the  apparatus, community  participation,  and  effective  supervision  are  crucial  steps  to  support  sustainable development</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Rizky Zainul Alim1*, Mohammad Djasuli2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2699/1762</text>
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                <text>Universitas Trunojoyo Madura</text>
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                <text>04June2024</text>
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                <text>rizkyzainulalim@gmail.com</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>The Effect of Gender Diversity on Company Performance(Study of Companies Listed on the IDX)</text>
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                <text>Gender  diversity/Board  Gender  Diversity  (BGD)  as  an  issue  in  human  resource management.  This  research  reviews  the  impact  of  gender  diversity  on  the  performance  of companies listed on the Indonesia Stock Exchange (IDX) in 2023. The studyuses qualitative research  methods  with  literature  study  or  the  Systematic  Literature  Review  (SLR)  research type.  More  than  40 %of  companies  listed  on  the  IDX  have  not  implemented  gender representation on the board of directors. Study selected articles by identifying and reviewing topic  suitability.  The  results  of  the  analysis  of  the  condition  of  manufacturing  companies, showedthat Board Gender Diversity (BGD) can improve company performance. Meanwhile, in several other companies, BGD can reduce company performance.</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Agus  Sofiana1*, Achmad  Fauzi2,  Tiong  Lie  Budi  Haryono  T3,  Zarra  Noor  Jannah4, Evaristus Lopis5</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2709/1761</text>
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                <text>Universitas Terbuka</text>
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                <text>501372777@ecampus.ut.ac.id</text>
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                <text>The Influence of Profitability, Solvency, Company Size, and Audit Tenure on Going Concern Audit Opinions(A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022)</text>
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                <text>The purpose of this research is to determine the extent of the influence of company profitability,  the  company's  methods  of  solvency  in  fulfilling  its  obligations,  company  size, and  the  relationship  between  clients  and  auditors  on  going  concern  audit  opinions  in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022.  This  study  uses  a  descriptive  quantitative  method  with  purposive  sampling  and employs IBM Statistic SPSS Ver 27 for logistic regression measurement. The results of this research  indicate  that  solvency  and  company  size  affect  going  concern  audit  opinions, whereas profitability and audit tenure do not affect going concern audit opinions</text>
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                <text>Universitas Dian Nusantara</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>This  article  explores  Competency-Based  Performance  Management  Practices (CBPMP)  within  the  context  of  driving  employee  career  development,  focusing  on  a  case study  in  a  financial  services  company.  The  literature  review  delves  into  the  foundational principles  of  CBPMP,  emphasizing  its  role  in  aligning  employee  skills  with  organizational goals  and  fostering  continuous  improvement.  Key  themes  include  the  identification  of  core competencies,  performance  appraisal  methods,  and  the  integration  of  career  development pathways.  The  case  study  offers  insights  into  how  CBPMP  strategies  are  implemented  and their  impact  on  employee  motivation,  skill  enhancement,  and  career  progression.  Findings underscore  the  significance  of  strategic  alignment  between  performance  management  and career   development   initiatives   for   achieving   organizational   success   and   employee satisfaction.  The  article  contributes  to  the  existing  body  of  knowledge  by  highlighting  best practices,   challenges,   and   opportunities   in   leveraging   CBPMP   to   enhance   employee performance and career growth in the financial services sector</text>
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                <text>Fatimah  Malini Lubis1*, Sami'un2, Basyirah3, Wenny  Desty  Febrian4,I  Ketut  Kusuma Wijaya5</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2639/1750</text>
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                <text>Politeknik LP3I Jakarta</text>
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                <text>lubisfm@gmail.com</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>The Influence of Product Quality, Price Perception, and Social Media Marketing Mediated by Purchase Intention on the Purchase Decisions of Samsung Smartphones Among Millennials in Sukabumi City</text>
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                <text>Product  Quality,  Price  Perception,  Social  Media  Marketing,  Purchase  Decision, Purchase Intention</text>
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                <text>This  study  investigates  the  influence  of  product  quality,  price  perception,  and social  media  marketing  on  millennials'  purchase  decisions  of  Samsung  smartphones  in Sukabumi  City,  with  purchase  intention  serving  as  a  mediating  variable.  The  research employs  a  quantitative  approach  using  convenience  sampling,  targeting  400  respondents within  the  millennial  age  range  who  are  Samsung  users.  The  analysis  utilizes  Partial  Least Squares  Structural  Equation  Modeling  (PLS-SEM).  The  findings  reveal  that  product  quality and  price  perception  significantly  impact  purchase  decisions  and  intentions,  while  social media marketing directly affects purchase intention but not purchase decisions. Mediated by purchase   intention,   product   quality,   price   perception,   and   social   media   marketing   all positively  influence  purchase  decisions.  The  study  underscores  the  critical  role  of  product quality   and   pricing   strategies   in   consumer   decision-making,   particularly   within   the competitive smartphone market.</text>
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                <text>Wahyu Iriandy1*, Sufrin Hannan2, Yuary Farradia3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2715/1759</text>
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              <elementText elementTextId="64927">
                <text>Universitas Pakuan</text>
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                <text>03June2024</text>
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                <text>Wahyu Iriandy1*, Sufrin Hannan2, Yuary Farradia3</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>TheInfluenceofNetProfit,CashFlowandSharePricesonStockTransactionVolume</text>
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                <text>The  Influence  of  Net  Profit,  Cash  Flow  and  Stock  Price  on  Stock  TransactionVolumeisascientificarticleintheliteraturestudywithinthescopeof  thefieldof  science.Thepurpose of this article is to build a hypothesis of the influence between variables that will beused in further research. Research  objects in online libraries, Google Scholar, Mendeley andother  academic  online  media. The  research  method with  the  research  library  comes from  e-books  and  open  access  e-journals. The  results of  this  article:  1)  Net  Profit  has  an effect  onShareTransactionVolume;2)Cash  Flowhasaneffecton  StockTransactionVolume;and 3)Share Price has aneffectonShareTransactionVolume.</text>
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                <text>NandaDwiMahendra1*,HapziAli2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2631/1749</text>
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                <text>dwimahendrananda@gmail.com</text>
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                <text>30May2024</text>
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                <text>dwimahendrananda@gmail.com</text>
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              <elementText elementTextId="64920">
                <text>English</text>
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                <text>The Role of Loan Loss Provisions in Competition Toward Bank Stability</text>
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                <text>Competition, Stability, Loan Loss Provision, VAR/VECM, moderated regression</text>
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                <text>This  study  investigates  how  competition  and  loan  loss  provisions  (LLP)  affect stability by including the variable of LLP as a moderating factor introduced as a new variable in the research framework.   This  study used panel data from  2012 to 2021 from Indonesia's largest  banks  by  assets.  This  study  will  analyze  competitiveness,  loan loss  provision,  and stability using moderated regression. This study determined long-term and short-term results using VAR/VECM. At the short-term level, competition did not significantly affect stability, while stability had a more significant effect on competition. However, increased competition seems to improve banking stability in the long run. The role of allowance of impairment losses varies  depending  on  the  period,  with  its  negative  impact  on  stability  in  the  short-term.  This study uses loan loss provision (LLP) as a moderating variable to examine the extent to which competition enhances stability. Internal banking policies must strengthen understanding of the impact  of  loan  loss  provisions  and  ensure  effective  risk  management  practices.  In  addition, banks must consider long-term strategies in managing competition by maintaining a balance between healthy competition and sound risk management to achieve long-term stability.</text>
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                <text>Chajar Matari Fath Mala1</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2661/1746</text>
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                <text>niversitas Pembangunan Jaya</text>
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                <text>29May2024</text>
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                <text>chajar.matari@upj.ac.id</text>
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                  <text>Vol. 5 No. 2 (2024)</text>
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                <text>Problems of Zakat Management in Poverty Alleviation in North Sumatra</text>
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                <text> Problems, Management, Zakat, Poverty</text>
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                <text>This research aims to see the extent of the problem of zakat in alleviating poverty in North Sumatra. This research method uses a descriptive qualitative method with a quantitative approach.  For  analysis,  use  the  ANP  (Analytic  Network  Process)  method  with  the  help  of "Super  Decision"  software. This  research  uses  secondary  data  originating  from  the  zakat outlook of the BAZNAS Center for Studies and Strategy, accompanied by the opinions of zakat practitioners in North Sumatra. This research was carried out in the North Sumatra Province area and the research was carried out in stages starting from August 2023 to September 2023. The results of the research show that (1) The most priority problem in managing zakat funds in North Sumatra is external problems at 65%, (2)  The most priority internal problem is the Amil problem at 70%, (3) The most priority external problem is the Muzakki problem at 49%, (4) The most priority internal solution is the Amil solution at 71%, (5) External solutions the most priority is the Mustahik Solution at 72%, (6) The most priority strategy to be implemented for effective management of zakat funds is Developing the correct mindset for muzakki and mustahik at 61%.</text>
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                <text>Rendy Septi Sanjaya1*, Mustapa Khamal Rokan2, Zuhrinal M. Nawawi3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2667/1745</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                <text>29May2024</text>
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                <text>rendy.septi@ybmbrilian.idemail1</text>
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                <text>English</text>
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