3 10 46 https://repository.horizon.ac.id/files/original/0ed56e62be8f8dec923b17adc6c3fd5e.pdf 0cb2ccb510bb1765bcce07e9c9dd7496 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 the Effect of the Number of Entities, Gross Contribution, and Investment Yield on the Density of Indonesian Communities in Using Sharia Insurance Subject The topic of the resource Sharia Insurance, Sharia Insurance Identity, Number Of Entities, Gross Contribution Description An account of the resource This study aims to examine the relationship between the number of entities, Gross Contributions, and Investment Yield on the density of people using Islamic insurance. The type of research used by researchers is quantitative using secondary data derived from the Non-Bank Financial Industry (IKNB) which consists of 12 samples in 2021-2023. The data collection technique used in this case is indirect observation such as literature studies through books, journals and relevant studies on the research. In the research test used, namely multiple linear regression analysis. Based on the partial effect, that this study shows a significant negative relationship between the Number of Entities on Sharia Insurance Density in Indonesia, it is obtained that the significance value is 0.000 <0.05 with a variable coefficient of -4.610. Where T count is -4.3821 with T table which is 2.201. Based on the partial effect, that this study shows a significant positive relationship between gross contributions to Islamic Insurance Density in Indonesia, it is obtained that the significance value is 0.000 <0.05 with a variable coefficient of 6.064. Where T count is 5.2907 with T table of 2.201. Based on the partial effect, that this study shows there is no relationship between investment yield (investment return) on Sharia Insurance Density in Indonesia, obtained a significance value of 0.990> 0.05 with a variable coefficient of -1.837. Where T count 0.000 with T table is 2.201. Based on the simultaneous influence, the statistical results explain that simultaneously there is a positive and significant effect of the variable Number of Entities, Gross Contributions, and Investment Yield on the Density of Islamic Insurance in Indonesia, significantly amounting to 0.000 <0.05 Creator An entity primarily responsible for making the resource Ayu Lestari1*, Fauzi Arif Lubis2Atika3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2638/1744 Publisher An entity responsible for making the resource available Universitas Islam Negeri Sumatera Utara Date A point or period of time associated with an event in the lifecycle of the resource 29May2024 Contributor An entity responsible for making contributions to the resource ayuulestarii2722@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/b88dcf0699d64fb760272c5388b626f7.pdf 10170d589fea67d9e7ee47c274dda888 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 Role of Artificial Intelligence Dimensions on Accounting Information System Efficiency: Case Study of a Sharia Banking Company in Indonesia Subject The topic of the resource Artificial intelligence, Efficiency Accounting Information System, Sharia Banking Description An account of the resource This study examines the role of artificial intelligence dimension in improving the efficiency of Accounting Information Systems in Islamic Banking Companies in Indonesia. In the era of the growing industrial revolution 4.0, the role of artificial intelligence is becoming the center of attention in various sectors and businesses. The development of artificial intelligence technology has had a significant impact on the way financial information is processed, managed, and used in decision making. This study aims to analyze in depth the application of artificial intelligence dimensions in the realm of accounting and identify the relationship to the efficiency of Accounting Information Systems. The results of this study are expected to provide important knowledge about the role of artificial intelligence technology in the context of accounting, as well as provide guidance for accounting and technology practitioners to optimize the use of artificial intelligence in improving the efficiency of Accounting Information Systems. By examining 34 respondents from 19 Islamic Banking Companies in Indonesia, the study found that the dimension of machine learning has a positive effect on the efficiency of accounting information system. However, this study did not find a positive effect of expert system dimension and knowledge representation and inference dimension on accounting information system efficiency. Creator An entity primarily responsible for making the resource Baskoro Suryo Pinuji1*, Khomsiyah Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2664/1743 Publisher An entity responsible for making the resource available Universitas Trisakt Date A point or period of time associated with an event in the lifecycle of the resource 23May2024 Contributor An entity responsible for making contributions to the resource baskorosuryo@rocketmail.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/d691f3d7c7058953dd16763670b1f183.pdf 5cfb09f7568b02934d1bc3619a58404d 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 Leadership and Competence on the Performance of Educational Personnel at PTIQ University with JobSatisfaction as a Mediating Variable Subject The topic of the resource Leadership; competence; performance of education personnel; job satisfaction Description An account of the resource This study aims to examine and analyze the impact of Leadership and Competency on the Performance of Educational Personnel, with Job Satisfaction serving as a Mediating Variable at PTIQ University. The independent variables considered are Leadership and Competency, while the dependent variables encompass the Performance of Educational Personnel, with Job Satisfaction acting as a mediating factor. Data collection involved distributing questionnaires to 160 respondents from the educational personnel of PTIQ University. Employing an associative quantitative approach, this research utilized primary data and applied Structural Equation Modeling (SEM) via Smart PLS. The findings reveal that Leadership exhibits a positive and significant influence on the Performance of Educational Personnel, indicating a coefficient value of 0.761. Likewise, Competency demonstrates a positive and significant impact on the Performance of Educational Personnel, with a coefficient value of 0.206. Furthermore, Leadership is found to affect Job Satisfaction positively and significantly, displaying a coefficient value of 0.605, while Competence also exhibits a positive and significant effect on Job Satisfaction, with a coefficient value of 0.249. Moreover, Leadership and Competency both positively and significantly affect the Performance of Educational Personnel through Job Satisfaction, with coefficient values of 0.512 and 0.217, respectively. Lastly, Job Satisfaction significantly influences the Performance of Educational Personnel, with a coefficient value of 0.278 Creator An entity primarily responsible for making the resource Cecep Haryoto1*, Husnul Hotimah2, Irwan Prayitno3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2627/1736 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Jakarta, Date A point or period of time associated with an event in the lifecycle of the resource 23May2024 Contributor An entity responsible for making contributions to the resource cecep.haryoto@umj.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/95106b6c7c9b40ee4b867780a4796f04.pdf 04f3f9f539c4f03ce37e677f3dbb3314 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 Financial performance investigation of PT Acset Indonusa Tbk based on Du Pont and Common Size analysis Subject The topic of the resource Financial Performance, Du Pont System, Common size. Description An account of the resource The Du Pont Analysis is a method of evaluating financial performance that breaks down Return on Equity into its main components. Common Size Analysis involves presenting financial statements by converting each account into a percentage of total revenue or assets. This research aims to investigate the financial performance of PT. Acset Indonusa Tbk, a construction company listed on the Indonesia Stock Exchange (IDX), during the period 2018-2022. The approach used is qualitative with a quantitative approach using the Du Pont System and Common Size methods. Data collection was conducted through literature review and documentation study. Secondary data were obtained from the company's financial statements downloaded from the official website. The results of this study indicate that the financial performance of PT. Acset Indonusa Tbk for the period 2018-2022 is considered poor. This is due to, of the five variables analyzed in the Du Pont System method, namely Net Profit Margin (NPM), Total Assets Turnover (TATO), Return on Assets (ROA), Equity Multiplier (EM), and Return on Equity (ROE) are below industry standards and only EM has increased. In the Common Size Analysis, it is shown that PT Acset Indonusa Tbk has faced several challenges in recent years, such as declining profitability, increasing expenses, and fluctuating funding structures Creator An entity primarily responsible for making the resource Jihan Reswita1*, Saparuddin Siregar2, Kamila,K3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2626/1735 Publisher An entity responsible for making the resource available slamic State University of North Sumatra Date A point or period of time associated with an event in the lifecycle of the resource 23May2024 Contributor An entity responsible for making contributions to the resource reswitajihan@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/52ffeff7d3686ed3294079c9e539e891.pdf cace4d9d7e3fe5bf3542c246bcffbe48 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 Behavioral Finance of MSME: Digital Finance, Managerial Biases, Financial Literacy Subject The topic of the resource Behavioral Finance of MSMEs,Digital Finance,Managerial Biases,Financial Literacy,Entrepreneurship Description An account of the resource This research aims to find empirical evidence of influence digital finance, managerial biases,and financial literacy on the MSMEs financial behavior. The population of this research is all MSMEs in DKI Jakarta. The sample used in this research was 200 respondents (MSME owners) from all 210 MSMEs who were willing to become respondents. Sampling was carried out using random techniques. Data collection was carried out by manually and online distributing questionnaires using Google Forms, and measured using a 5-point Likert scale. Data processing was carried out using Partial Least Square (PLS) software. The results of this research show that digital finance and financial literacy positively affect the MSMEs financial behavior. However, managerial biasesdoes not affect the MSMEs financial behavior. Creator An entity primarily responsible for making the resource Asep Risman1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2660/1734 Publisher An entity responsible for making the resource available Universitas Mercu Buana Date A point or period of time associated with an event in the lifecycle of the resource 22May2024 Contributor An entity responsible for making contributions to the resource asep.risman@mercubuana.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/2d8bfc7ad3e701769bfbdf185fec6b3b.pdf 3e1de3c0352a3b8ab350b8dc78f7a473 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 TheInfluenceofFinancialTechnologyonSavingBehavior Through Self-Control as a Mediator in Generation Z Subject The topic of the resource FinancialTechnology;Self-Control;SavingBehavior Description An account of the resource This research aims to test and analyze the influence of financial technology on saving behavior with self-control as a mediating variable in Generation Z. Developments in financial technology influence the way Generation Z manages their finances. This research uses a quantitative descriptive method by collecting data through online questionnaires and using400GenerationZrespondentsinWestJava.StructuralEquationModelingPartialLeast Squares (SEM-PLS) was used as an analysis method in this research. The research results show that financial technology has a positive effect on saving behavior, financial technology has a positive effect on self-control, self-control has a positive effect on saving behavior, and self-control has a positive effect in the mediation of financial technology on saving behavior Creator An entity primarily responsible for making the resource IndahWidyaningrum1,GustiEnggarParadita2,PermataDianPratiwi3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2625/1731 Publisher An entity responsible for making the resource available UniversitasParamadina Date A point or period of time associated with an event in the lifecycle of the resource 18 May2024 Contributor An entity responsible for making contributions to the resource indah.widyaningrum@students.paramadina.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/848980cb43d16973b14bede595309bf1.pdf db6ecffb7bf7a5414473b68125232712 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 Price, Risk and Shipping Insurance Claims on E-Commerce Gadgets Purchase Decisions Subject The topic of the resource Price, Risk, Insurance Claims, Purchase Decision Description An account of the resource When shopping for gadgets online, a person often feels worried if their shopping activity ends in fraud. Lack of confidence in online shopping is experienced by some consumers which makes them no longer want to buy gadgets on online shopping sites. The risk of buying a gadget in online shopping is huge. Starting from the risk of goods being damaged during shipment, theft,goods not arriving and much more. The aim of this study is to demonstrate the influence of the price, risk and claims of shipping insurance on the decision to buy gadgets in E-commerce. This research uses quantitative methods with double linear regressionanalysis. Research results show that prices influence purchasing decisions, risks influence purchase decisions, and insurance claims influence buying decisions Creator An entity primarily responsible for making the resource Rizka Afriani1, Nurul Jannah2, Budi Harianto3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2615/1730 Publisher An entity responsible for making the resource available slamic State University of North Sumatra Date A point or period of time associated with an event in the lifecycle of the resource 18May2024 Contributor An entity responsible for making contributions to the resource rizkaafriani624@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/fa19de4dcadfa449e3f3591c5f72d2c6.pdf c525ab3628a7777dc910532df5e0c643 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 Effect of Global Commodity Prices and JCI on Mutual Fund Investments in Indonesia 2013-2023 Subject The topic of the resource Investment, Mutual Funds, Net Asset Value (NAV), Global Commodity Prices, Jakarta Composite Index (JCI) Description An account of the resource Technological developments support the digitalization of investment instruments. Hence, investment in mutual funds is one of the instruments that has experienced a positive trend and can survive economic instability. The success of mutual fund investment in surviving economic instability results from investment managers' performance in diversifying portfolios during that period. This study aims to determine the impact of global commodity prices on mutual fund net asset value. The analysis models used in this research are the Multiple Linier Regression Analysis estimation model and the classical assumption test. This research uses time series data from the period of 2013 to 2023. The results obtained in the study show that global commodity prices have an impact on the net asset value of mutual funds. In contrast,the Composite Stock Price Index (CSPI) and gold prices have a significant positive impact, world oil prices have a negative effect, and nickel prices and palm oil prices do not influence mutual funds'net asset value (NAV) Creator An entity primarily responsible for making the resource Mega Mustika Gustinanda1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2613/1728 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 18May2024 Contributor An entity responsible for making contributions to the resource megamustikag31@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/f90d09f4219376c912b2261f01667406.pdf fb2de8a6ad597fb66e592f98220d30ac 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 Palm Farmers' Strategies In Increasing Income Reviewed From Post Transformation Maqashid Syariah Subject The topic of the resource Transformation, Palm Oil, Income, Maqashid Syariah Description An account of the resource This research aims to find out the main priority strategies for oil palm farmers in increasing income in terms of post-transformation sharia maqashid in Labuhanbatu district, North Sumatra province by presenting the internal and external conditions that have been carried out so far which have been discussed with relevant experts. The method in this research uses a qualitative approach with SWOT analysis and the QSPM method. This research used questionnaires and interviews with 10 respondents divided into 5 SWOT respondents and 5 QSPM respondents. From the results of the SWOT analysis, it can be ascertained that the strategy obtained after processing it in the IFAS and EFAS matrices is a progressive strategy. This strategy means that you can maximize your strengths and take advantage of opportunities. Furthermore, the QSPM analysis showed that the main priority strategy that mustbe implemented is strategy number 2 with a TAS value of 5.565, namely the role of agricultural instructors is maximized so that farmers' knowledge and abilities increase and they can work well Creator An entity primarily responsible for making the resource Ridho Erianto1, Marliyah2, Zuhrinal M. Nawawi3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2603/1727 Publisher An entity responsible for making the resource available Universitas Islam Negeri Sumatera Utara Date A point or period of time associated with an event in the lifecycle of the resource 18May2024 Contributor An entity responsible for making contributions to the resource ridhoerianto56@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/6fb25dca46a17ac2b1d0bfa75c98fb50.pdf 26d1a10d6f8ca1782e928c9c144831e5 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 Exchange Rate, Leverage, Intangible Assets and Tunneling Incentives on A Company's Decision To Conduct Transfer Pricing(Empirical Study of Manufacturing Companies Listed on theBEI 2019-2021) Subject The topic of the resource Transfer Pricing, Leverage, Intangible Assets. Description An account of the resource In this era of globalization and increasing cross-border activity, transfer pricing is a topic that is increasingly discussed and of concern to multinational companies and tax authorities.Several countries have adopted transfer pricing regulations. This research aims to analyze exchange rates, leverage, intangible assets and tunneling incentives on company decisions in carrying out transfer pricing. The dependent variable in this research is transfer pricing. The independent variables in this research are exchange rates, leverage, intangible assets and tunneling incentives. The financial or annual reports of manufacturing businesses listed on the Indonesia Stock Exchange for the 2019–2021 period serve as the secondary data source for this study. Choosing the sample by use of the purposive sampling technique. This study used 33 companies and 99 data points as its sample.The results of this research found that (1) exchange rateshave no effect on transfer pricing, (2) leverage has an effect on transfer pricing, (3) intangible assets have an effect on transfer pricing, and (4) tunneling incentives have no effect on transfer pricing. influence on transfer prices Creator An entity primarily responsible for making the resource Citra Nugraheni Kinanti Raharjo1, Fauzan2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2608/1726 Publisher An entity responsible for making the resource available Muhammadiyah University of Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 18May2024 Contributor An entity responsible for making contributions to the resource citranugrahkinan@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