4 10 46 https://repository.horizon.ac.id/files/original/6691bb79f909d950f34bb8aa822806ae.pdf 625839d0593984f43f4aeae0236c71b9 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 Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Subject The topic of the resource Board Effectiveness, Collusion, Fraud, Hexagon Mode Description An account of the resource Manipulation of financial statements for personal or organizational objectives that could cause harm to others is known as financial statement fraud. After advancing through the triangle, diamond, and pentagon models, the notion of financial statement fraud has expanded in recent years. The stimulus, capability, collusion, opportunity, rationalization, and ego components of the preceding theory are expanded upon in the hexagon theory. This study explores the association between the Hexagon Theory component and financial statement fraud, using corporate governance as a moderating variable. The 235 sets of information derived from the annual reports of publicly traded real estate and property companies on the Indonesia Stock Exchange were observed for this quantitative study, and they were then analyzed using a panel data regression model processed with the EViews program. Result findings demonstrate that financial statement fraud is influenced by external pressure as proxy of stimulus. Additionally, it has been demonstrated that corporate governance moderates the association between financial statement fraud and opportunity, rationalization, ego, and stimulus Creator An entity primarily responsible for making the resource Enggar Diah Puspa Arum1, Ilham Wahyudi2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2547/1708 Publisher An entity responsible for making the resource available Universitas Jambi Date A point or period of time associated with an event in the lifecycle of the resource 12May2024 Contributor An entity responsible for making contributions to the resource enggar_diah@unja.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/5ee7bd0b45c7933f231aad41eefa2eff.pdf afc68d3994a2e432a80db670b7acd791 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 Personal Finance Millenial Generation : Determination of Mediation of Investment Intention on the Influence of Investment Knowledge and Returns on Investment Decisions on Gold Instruments in Bekasi City Subject The topic of the resource Investment Konwledge, Return, Investment Intention, Investment Decision, Gold. Description An account of the resource This research is a study that studies the influence of investment knowledge and returns on investment decisions through investment interest in Bekasi City. This research uses a quantitative approach and population of this study is not known with certainty but the unit of analysis used is investors who invest in gold instruments and are the millennial generation in Bekasi City. This research sample adopted previous research which used the Lemeshow (1997) approach with a sample size of 100 respondents. The results of this research indicate that investment knowledge does not influence investment decisions, return and investment interest influence investment decisions. Meanwhile, the indirect effect found that investment knowledge influences investment decisions through investment interest, while returns do not influence investment decisions through investment interest. This research focuses on the millennial generation and specifically those who invest in gold instruments. This research also focused on the city of Bekasi, which is one of the developing capital cities of Indonesia. The novelty of this research is in the research model where the researcher adds a return variable to this research which has never been done before to the best of the researcher's knowledge. Creator An entity primarily responsible for making the resource Christophorus indra Wahyu putra1, Wirawan Widjanarko2, Gerry Juan Carlos3, Kardinah Indrianna Meutia4, Hasanuddin5, Rosalina Siagian6, Mohamad Sobari7 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2561/1706 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 12May2024 Contributor An entity responsible for making contributions to the resource kardinah.indrianna@dsn.ubharajaya.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/6d69cb756043d951f54448822e9c3601.pdf 21f76268e746db82769ab2516f72db98 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 the Work Environment and Compensation on Employee Performance is mediated by the motivation of online drivers in Bekasi City Subject The topic of the resource Work Environment, Compensation, Motivation, Employee Performance, Driver Description An account of the resource This research tries to analyze the influence of the work environment and compensation on performance mediated by motivation in online motorcycle taxi drivers in Bekasi City. This research was conducted using a quantitative design with 100 respondents from online motorcycle taxi drivers in Bekasi City. The accidental sampling technique with a minimum number of samples using the Lemeshow (1997) approach is an important part of this research. Statistical tools used to test data and draw conclusions from hypotheses using SmartPLS 4.0. The results of this study found that the work environment and compensation had no effect on performance. However, motivation has a direct influence on the performance of online motorcycle taxi drivers. Other findings found that the mediating role of motivation on the influence of the work environment and compensation proved to be influential and strengthened previous findings. This research also focuses on online motorcycle taxi drivers in Bekasi City as a buffer city and a metropolitan city. The theoretical framework and thinking as well as the research instruments in this research are improvements from previous research so that they have their own novelty. Creator An entity primarily responsible for making the resource Kardinah Indrianna Meutia1, Hasanuddin2, Christophorus indra Wahyu putra3, Wirawan Widjanarko4, Gerry Juan Carlos5, Rosalina Siagian6, Mohamad Sobari Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2559/1704 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 12May2024 Contributor An entity responsible for making contributions to the resource kardinah.indrianna@dsn.ubharajaya.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/89d4163f63173b7830f8785973bffba1.pdf 54a3d72039a4c7d4cf436ccd1858a74e 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 TheInfluenceofReturnOnEquity,NetProfitMargin,DebtTo Equity Ratio, and Dividend Payout Ratio On Stock Returns In Coal Sub Sector Companies Listed On The IDX 2018-2022 Subject The topic of the resource Stock Return, Return On Equity, Net Profit Margin, Debt To Equity Ratio, Dividend Payout Ratio Description An account of the resource Happen fluctuations in stock returns in coal sub-sector companies for the 2018-2022 period. This research aims to determine the effect of return on equity, net profit margin, debt to equity ratio, and dividend payout ratio on stock returns in coal sub-sector companies listed on the IDX for the 2018-2022 period. The method used in this research is quantitative. The type of data used is secondary data with a population of 31 coal companies using a purposive sampling method and 19 companies used as samples. The data analysis technique used is panel data regression. The research results show that ROE, NPM, DER, and DPR influence stock returns Creator An entity primarily responsible for making the resource CindySitiKarmilah1,EsiFitrianiKomara2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2546/1703 Publisher An entity responsible for making the resource available UniversitasJenderalAchmadYani Date A point or period of time associated with an event in the lifecycle of the resource 12 May2024 Contributor An entity responsible for making contributions to the resource skcindy390@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/c3e87ca0f6962b82859596cb787c434f.pdf 8b3a962556109d94ffc0e903459b8ee6 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 Company Size, Leverage, profitability, scope of company operations, and Iso 14001 certification on the quality ofenvironmental disclosure Subject The topic of the resource Quality of Environmental Disclosure, Company Size, Leverage, Profitability, Company Operational Scope, ISO 14001 Certification Description An account of the resource Quality of environmental disclosure is the disclosure made by a company regarding its obligations to the environment. This research aims to analyze the influence of company size, leverage, profitability, company operational coverage, and ISO 14001 certification on the quality of environmental disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 163 companies have met the criteriaas observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that company size and profitability have effect the quality of environmental disclosure. Meanwhile, leverage, company operational coverage, and ISO 14001 certification have no effect on the quality of environmental disclosure Creator An entity primarily responsible for making the resource Vita Aprilia Yuliana1, Eny Kusumawati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2641/1702 Publisher An entity responsible for making the resource available University Muhammadiyah Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 12May2024 Contributor An entity responsible for making contributions to the resource ek108@ums.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/3e5f02291fce57031062ad770b89499d.pdf 3dd5f0934ab7dea8a21675371825de72 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 Cryptocurrency and Financial Inclusion: Bridging The Gap In Emerging Countries Subject The topic of the resource Cryptocurrency, Cross-Border Payment, Emerging Countries, Opportunities, Financial Sector Description An account of the resource The main purpose of this research is to determine the function of cryptocurrencies as a transactions medium in developing country and solve critical economic problems through the application of practical and ethical solutions from cryptocurrencies. The research objectives included examining the extent to which the adoption of cryptocurrency has disrupted traditional financial systems and affected economic development, as well as investigating the potential benefits and challenges of using cryptocurrency for emerging market. The results showed that cryptocurrency offers benefits such as reduced transaction costs, faster settlement times, and increased transparency in transactions. However, there are also challenges such as regulatory and legal hurdles, security concerns, and limited understanding of cryptocurrency. The study also highlights the factors that influence the adoption of cryptocurrency in international trade, including regulatory and legal frameworks, security concerns, awareness and understanding of cryptocurrency, transaction costs, and integration with existing systems. Overall, the study provides insights into the potential opportunities and challenges presented by cryptocurrency in global trade and commerce, and the implications for policymakers, businesses, and investors Creator An entity primarily responsible for making the resource Antonius Ary Setyawan1, Hugo Prasetyo Winotoatmojo2, Natasha Kristi PuspaAnanda Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2554/1701 Publisher An entity responsible for making the resource available Universitas Bina Nusantara Date A point or period of time associated with an event in the lifecycle of the resource 11May2024 Contributor An entity responsible for making contributions to the resource %20arysetpr@stikomyos.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/f9bddd08b822b2e38d27ae54eab9b682.pdf 8fb2a3ba433a8caa2f4151ad7d62e976 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 Leadership In Enhancing Human Experience In Performance Management Subject The topic of the resource Leadership, Human Experience, Performance Management, Organizational Culture, Employee Engagement, Innovation Description An account of the resource This study aims to investigate the role of leadership in improving human experience in performance management. Leadership has been recognized as a key factor inshaping an organizational culture that supports growth, innovation, and high performance. Human experience, as an important dimension of performance management, plays a crucial role in motivating, encouraging creativity, and strengthening employee engagement. This literature review investigates a variety of leadership theories and performance management approaches that focus on human experience. Among the key findings is the importance of transformational leadership, servant leadership, and transactional leadership in creating work environments that enrich the human experience. In addition, the integration of information technology in performance management has also opened up new opportunities to improve employee interaction and experience. The practical and theoretical implications of this research will be discussed further, along with suggestions for future research Creator An entity primarily responsible for making the resource Nani Sudiarti1, Tubagus Hedi Saepudin2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2556/1700 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 11May2024 Contributor An entity responsible for making contributions to the resource Pijarnani@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/ac78a60b7ccefcb8683d0d8a69fe2eb6.pdf dedf6fa6fb130461a0d9f88fee4d70fb 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 Financial Literacy and Income Which Is Moderate by Lifestyle on Financial Behavior (Study of Karawang Regency Civil Servants) Subject The topic of the resource Financial Literacy, Income, Lifestyle, Financial Behavior Description An account of the resource This study aims to examine the influence of financial literacy and income moderated by lifestyle on financial behavior in Karawang district civil servants. The sampling method in this research is probability sampling using the Slovin formula. The sample in this study was 100 Karawang district civil servants. This research tests correlation and regression with the help of the SMARTPLS 4.0 program, used to test validity and reliability, goodness of fit and hypotheses. Based on the results of this research, it can be concluded that: 1). The financial literacy variable partially has a significant effect on the financial behavior of civil servants in Karawang district. 2). The income variable partially has a significant effect on the financial behavior of civil servants in Karawang district. 3). The financial literacyvariable which is partially moderated by lifestyle has no effect and is not significant on the financial behavior of civil servants in Karawang district. 4). The income variable which is moderated by lifestyle partially has a significant effect on the financial behavior of civil servants in Karawang district Creator An entity primarily responsible for making the resource Gilang Raharja1, Sunita Dasman2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2503/1632 Publisher An entity responsible for making the resource available Universitas Pelita Bangsa Date A point or period of time associated with an event in the lifecycle of the resource 11May2024 Contributor An entity responsible for making contributions to the resource gilangraharja6@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/9d22672e039114c0b24b89602a0ea771.pdf 389438e3a68c327291545f10e4f2335c 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 Profitability, Sales Growth, Leverage, Cash Flow Ratio, and Managerial Ownership On Financial Distress Subject The topic of the resource Profitability, Sales Growth, Leverage, Cash Flow Ratio, Managerial Ownership, Financial Distress Description An account of the resource Financial distress is a condition where the company cannot or has difficulty fulfilling its obligations to creditors. This study aims to analyze the effect of profitability, sales growth, leverage, cash flow ratio and managerial ownership on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this study was purposive sampling. A total of 411 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that profitability, leverage, and cash flow ratios affect financial distress. Meanwhile, sales growth and managerial ownership have no effect on financial distress Creator An entity primarily responsible for making the resource Febriana Arafah1, Eny Kusumawati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2619/1699 Publisher An entity responsible for making the resource available University Muhammadiyah Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 11 May2024 Contributor An entity responsible for making contributions to the resource ek108@ums.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/fc731564d81b836fc8d29543980f544c.pdf daab8219446e9850d7d87e193003dcbf 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 Digitalization of Taxation and Taxpayer Compliance Subject The topic of the resource Tax Compliance, Digitalization, Attitude, Social Norms, Perceived Behavioral Control Description An account of the resource The purpose of this studyDigitalization of Taxation and Taxpayer Complianceis to re-examine how digitalization, attitude, social norms and perceived behavioral controlaffecttaxpayercompliancebased on a phenomenon that occurs every year in almost all tax offices in Indonesia,that is,thelarge numberof taxpayers whocome directly to the taxoffice,even with thehelp ofdigital tax services.Through quantitativeresearch methods with SEM analysis techniques,the results of thisstudyshow that three of the four variableshave a significant effect on taxpayer compliance. However,pereceived control behaviour were not found to have a significant effect on compliance. The results of thisstudycan be used as input fordecision-makersinthe implementation ofregulations, especially in tax education anddigitaltax services in optimizingthe digitization of taxationto increase taxpayer compliance Creator An entity primarily responsible for making the resource Ni Putu Desriana Dewi1, Gede Sri Darma2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2408/1698 Publisher An entity responsible for making the resource available Universitas Pendidikan Nasional Date A point or period of time associated with an event in the lifecycle of the resource 11May2024 Contributor An entity responsible for making contributions to the resource gedearma14@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