1 10 46 https://repository.horizon.ac.id/files/original/c90c9e0f22d5736ae58315e3b0869d71.pdf c1ed80be31244597a61327855d376fa8 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 Factors That Influence the Quality of Financial Reports at the TPI Belawan Class II Immigration Office Subject The topic of the resource Quality of Financial Reports, Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources. Description An account of the resource The purpose of this research is to conduct an analysis of the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources on the quality of financial reports at the TPI Belawan Class II Immigration Office. This research is included in Quantitative research, with data collection carriedout by distributing questionnaires to all employees at the TPI Belawan Class II Immigration Office using the purposive sampling method. The data that has been collected is then processed using IBM SPSS 21 computer software. Hypothesis testing uses statistical methods, namely multiple linear regression analysis. Based on the results of hypothesis testing, it shows that the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources has a positive and significant effect on the quality of financial reports at the TPI Belawan Class II Immigration Office. Therefore, agency leaders must consider the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources in determining decision making and policies related to the quality of the financial reports of the TPI Belawan Class II Immigration Office Creator An entity primarily responsible for making the resource Amanda Naibaho1, Dito Aditia Darma Nasution2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2539/1680 Publisher An entity responsible for making the resource available Universitas Pembangunan Panca Budi Date A point or period of time associated with an event in the lifecycle of the resource 3 May2024 Contributor An entity responsible for making contributions to the resource naibahoamanda@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/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/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/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/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/0a536745964ed6294a08d943ecbdab63.pdf 59c749c2d7cab1b80548a9b068f3c784 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 Determinant Employee Engagement and Their Impact onMillennial Generation Employees Performance at Life Insurance Companies in DKI Jakarta Subject The topic of the resource Employee Engagement, Employee Performance, Work-life Balance, Flexible Working Arrangement Description An account of the resource Employee engagement plays a crucial role in enhancing organizational performance, particularly among the millennial workforce. This study aims to investigate the determinants of employee engagement and its impact on millennial generation employee performance in life insurance companies in DKI Jakarta. The research methodology involves a quantitative approach using structured questionnaires distributed among employees. Data analysis includesdescriptive statistics, correlation analysis, and regression analysis. The findings reveal significant positive relationships between work-life balance, flexible working arrangements, employee engagement, and employee performance. Furthermore, employee engagement is found to mediate the relationship between work-life balance/flexible working arrangement and employee performance. These results underscore the importance of fostering employee engagement and implementing work-life balance and flexible working arrangements to enhance millennial employee performance in life insurance companies. These results emphasize the significance of work-life balance, flexible working arrangements, and employee engagement in enhancing millennial employee performance in life insurance companies in DKI Jakarta Creator An entity primarily responsible for making the resource NabellaSilvia1, Nuraeni Rifzaldi2, Suhendar Sulaeman3, M. Yusuf4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2595/1678 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 3 May2024 Contributor An entity responsible for making contributions to the resource nabellasilviaa@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/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/c29b92c7e7d8484ae4b803e685e81053.pdf dd2dc49286616477016a4028a31651eb 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 Development Strategy Of Msmes With The Pentahelix Model(A Study on MSMEs in the Malang City) Subject The topic of the resource MSMEs, Development Strategy, Covid-19 Pandemic, Pentahelix Model, Sustainable Business Environment Description An account of the resource 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 Creator An entity primarily responsible for making the resource Khoiriyah Trianti1, Rini Rahayu Kurniati2, Eny Widayawati3, Yulis Nurul Aini4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2711/1766 Publisher An entity responsible for making the resource available Universitas Islam Malang Date A point or period of time associated with an event in the lifecycle of the resource 7June2024 Contributor An entity responsible for making contributions to the resource khoiriyaht@unisma.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 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