3 10 94 https://repository.horizon.ac.id/files/original/e32a3deae6c1d4c4a34b6c7cb27e785a.pdf 2b4261aa81b49b5c92e85bcb0f5adcfe 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. 3 (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 Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable(Study On Bekasi City Government) Subject The topic of the resource Human Resource Competence, Utilization of Information Technology, Quality of Local Government Financial Reports, Internal Control Description An account of the resource This study was conducted to test the effect of human resource competence and utilization of information technology on the quality of local government financial reports with internal control as a moderating variable in the Bekasi City Government. The type of data in this study is quantitative data sourced from primary data. The method of data collection by distributing questionnaires. The population in this study was the Regional Finance and Asset Management Agency (BPKAD) of the Bekasi City Government. The sample used in this study were employees in the budget, treasury, accounting and asset fields. Data processing for the study used SmartPLS. The research that has been conducted provides results that human resource competence and utilization of information technology have an effect on the quality of local government financial reports. Furthermore, based on the results of the study, internal control is unable to moderate the relationship between human resource competence and the quality of local government financial reports. Internal control is able to moderate the relationship between the utilization of information technology and the quality of local government financial reports Creator An entity primarily responsible for making the resource Sherly Nauli1*, Apollo Daito2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3128/1988 Publisher An entity responsible for making the resource available niversitas Mercu Buana Date A point or period of time associated with an event in the lifecycle of the resource 07August 2024 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/f27345136c4004d4fc0df75da1ee330b.pdf dfd28021894a06f939d86eb2f3d57d96 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. 3 (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 Strategic Leadership and Environmental Management on Firm Performance Mediated by Competitive Advantage in The Mining Industry Subject The topic of the resource Strategic Leadership, Environmental Management, Competitive Advantage, Firm Performance, Mining Industry Description An account of the resource This study aims to investigate and analyze the impact of strategic leadership and environmental management on competitive advantage, and the effect of strategic leadership and environmental management on firm performance mediated by competitive advantage within the mining industry in Indonesia. Data for this research were collected from a population of 90 respondents who work in the mining sector and possess a Mining Business License (IUP) as well as are members of the Indonesia Mining Association (IMA). The sample includes business owners, mining contractors, mining consultants, traders, and beneficiation plant operators. This study analyzed the effects of Strategic Leadership and Environmental Management on Competitive Advantage and Firm Performance in the mining industry using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The findings reveal that Strategic Leadership and Environmental Management significantly enhance Competitive Advantage. However, their direct effects on Firm Performance are not significant, suggesting their impact is mediated through Competitive Advantage. Notably, Competitive Advantage strongly drives Firm Performance. These results highlight the critical roles of strategic leadership and sustainable practices in fostering competitive strengths, ultimately leading to superior performance outcomes. Mining companies should focus on these areas to achieve and sustain competitive advantages. Future research should explore additional mediating factors and examine these relationships in various contexts to deepen the understanding of these dynamics within the mining sector Creator An entity primarily responsible for making the resource Adrian Nurcahyo1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3182/1986 Publisher An entity responsible for making the resource available Bunda Mulia University Date A point or period of time associated with an event in the lifecycle of the resource 7 August 2024 Contributor An entity responsible for making contributions to the resource adrian1419@yahoo.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/b69d7f42700288bc83776a9502874dc5.pdf 627a9959af2b895722630ed8cea262c1 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. 3 (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 Style, Work Ethic, and Organizational Culture on Employee Performance at PT. Luar Biasa Technology Subject The topic of the resource Leadership, Work Ethic, Organizational Culture, Employee Performance Description An account of the resource The study investigates the influence of leadership style, work ethic, and organizational culture on employee performance at PT. Luar Biasa Technology, Yogyakarta. Employing a quantitative approach, data was collected through questionnaires administered to a sample of 54 employees. The collected data was analyzed using SPSS (Statistical Package for the Social Sciences) software. Various statistical techniques were applied, including validity and reliability tests to ensure data integrity, descriptive statistics to provide an overview of the respondents' characteristics and summarize the investigated variables, and multiple regression analysis to examine the impact of leadership style, work ethic, and organizational culture on employee performance. Hypothesis testing was conducted using t-tests and F-tests, while the coefficient of determination (R-squared) was calculated to measure the explanatory power of the independent variables. The findings reveal that leadership style, work ethic, and organizational culture have a significant positive impact on employee performance, both partially and simultaneously. The results align with previous research, emphasizing the importance of these factors in driving employee productivity and success. Practical implications suggest that companies should focus on enhancing leadership practices, fostering a strong work ethic, and cultivating a supportive organizational culture to optimize employee performance Creator An entity primarily responsible for making the resource Ayu Asri Ani1*, Kusuma Chandra Kirana2, Tri Ratna Purnamarini3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3021/1981 Publisher An entity responsible for making the resource available Universitas Sarjanaawiata Tamaniswa Date A point or period of time associated with an event in the lifecycle of the resource 04August 2024 Contributor An entity responsible for making contributions to the resource 19ayuasriani@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/9d930cb5f0e6ed979a3e825640b8a95d.pdf d195447f3e65585e32fa6274aa3ff73e 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. 3 (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 Food Commodity Development Strategy Towards Food Security in North Sumatra Subject The topic of the resource Food Commodities, SWOT, Interpretative Structural Modeling (ISM), Balanced Scorecard (BSC), PEST Analysis Description An account of the resource Until now, North Sumatra's food security is still unstable. This condition gives a clear picture that North Sumatra Province experiences problems in the field of food security. Because of the position of the North Sumatra region's very strategic position, this province should be prosperous and independent in terms of food sources. This research aims to develop a policy strategy for the development of food commodities towards national food security. In supporting this research, SWOT, Interpretative Structural Modeling (ISM), and Balanced Score Card (BSC) methods are used. The SWOT method was used to formulate a strategy based on the identification of internal factors and external factors that had a significant influence based on the Mckinsey 7S and PEST models. Furthermore, the ISM method is used to determine strategy priorities. The BSC method is used to determine the implementation plan and mapping of the strategies formulated. The development of food commodity development policy strategies towards food security in North Sumatra based on the results of the research consists of 11 (eleven) main strategies consisting of Strategy SO-1,2,3, Strategy ST-1,2,3, Strategy WO-1,2,3 and Strategy WT-1,2. It is hoped that the eleven strategies resulting from this research can increase the development of food commodities in North Sumatra towards stable and sustainable food security. Creator An entity primarily responsible for making the resource Muhammad Satrya Mutthaqin1*, Yenni Samri Juliati Nasution2, Fauzi Arif Lubis3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3012/1980 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 04August 2024 Contributor An entity responsible for making contributions to the resource satryamutthaqin@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/a0c0c19f9b5259f720dba26ad64d5e91.pdf 9948ea442d4085fd967c5fc3fbd7e9af 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. 3 (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 Intellectual Capital Towards Firm’s Financial Performance, Moderating Effect Of Firm Reputation Subject The topic of the resource Intellectual Capital, Firm’s Financial Performance, Firm Reputation Description An account of the resource This study aims to analyze the impact of intellectual capital on the financial performance of companies in Indonesia, considering the moderating effects of corporate reputation as presented by Fortune 100 Indonesia list. Intellectual capital, which includes employee capital and structural capital, is considered an important asset that can enhance a company's financial performance. The study uses secondary data from the annual reports of companies listed on the Fortune 100 and Indonesia Stock Exchange for the period of 2020 to 2022. The analysis method employed is data panel regression analysis, and purposive sampling is used in forming the sample. The results of regression analysis shows support for the significant impact of intellectual capital towards financial performance, urging Indonesian firms to maintain their intellectual capital well. On the other hand, firm size may also be inspected as independent variable instead of moderator Creator An entity primarily responsible for making the resource Clara Angela1, I Gusti Agung Musa Budidarma2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3172/1970 Publisher An entity responsible for making the resource available Universitas Bunda Mulia Date A point or period of time associated with an event in the lifecycle of the resource 5 August 2024 Contributor An entity responsible for making contributions to the resource clarangela6798@gmail.com1 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/26b8b8b6d34d0d23cd1e68a0b2a8c355.pdf 1b8d079a10cf80d802d6fd2716d0ef34 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. 3 (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 Company Value: Within the Scope of Company Size, Leverage, Profitability, and Capital Structure Subject The topic of the resource Company Size, Leverage, Profitability, Capital Structure, Company Value Description An account of the resource This study aims to empirically examinethe effect of company size, leverage, profitability, and capital structure on the value of the company. In this study using quantitative research. The Data used in this study are secondary data obtained in the form of financial statements for 2018-2022 all industrial companies listed on the Indonesia Stock Exchange (IDX) that have been audited on the IDX website (www.idx.co.id). the population in this study includes manufacturing companies in the telecommunications sub-sector listed on the IDX for the period 2018-2022. Sampling using purposive sampling method. The number of samples as many as 40 companies.Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study is that the size of the company, and profitability does not affect the value of the company, while leverage, and capital structure affect the value of the company Creator An entity primarily responsible for making the resource Tri Wulandari1, Mujiyati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3029/1969 Publisher An entity responsible for making the resource available University of Muhammadiyah Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 5August 2024 Contributor An entity responsible for making contributions to the resource b200200060@student.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/2448e6f04a47225a97b35278a58bbba7.pdf 5bb67e2ac6d07c5d0dc63ae0e076f78a 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. 3 (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 Phenomenon of Tax Aggressiveness isAssociated with Capital Intensity, Inventory Intensity, profitability, and Leverage Subject The topic of the resource Tax Aggressiveness, Capital Intensity, Inventory Intensity, Leverage, Profitability Description An account of the resource Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage didnot affect tax aggressiveness Creator An entity primarily responsible for making the resource Mayra Permata Madani1, Mujiyati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3028/1968 Publisher An entity responsible for making the resource available University of Muhammadiyah Surakarta Date A point or period of time associated with an event in the lifecycle of the resource 5August 2024 Contributor An entity responsible for making contributions to the resource b200200060@student.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/03769669abece6e8f128e3be8fa01355.pdf da4bb649358d1b41bb47a1b6efd20f26 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. 3 (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 Investment Decisions, Funding Decisions, and DividendPolicyontheValueoftheCompany Subject The topic of the resource investmentDecisions,FundingDecisions,DividendPolicy,CompanyValue Description An account of the resource This study aims to empirically examine the effect of investment decisions, fundingdecisions, and dividend policy on the value of the company. In this study using quantitativeresearch. The Data used in this study are secondary data. The population in this study is a listof Sharia stock indices listed on The Jakarta Islamic Index (JII) in 2018-2022. Samplingmethod using purposive sampling. The number of samples as many as 66 companies.ThemethodofanalysisconductedinthisstudyusingstatisticalApplicationProgramtools:Statistical Product and Service Solutions (SPSS). The resultsof this study are that investmentdecisionsaffectthevalueofthecompany,whilefundinganddividendpolicydecisionsdonotaffect thevalue ofthecompany Creator An entity primarily responsible for making the resource MichelaYuanitaPutriSusanto1,Mujiyati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3116/1965 Publisher An entity responsible for making the resource available UniversityofMuhammadiyahSurakarta Date A point or period of time associated with an event in the lifecycle of the resource 4August2024 Contributor An entity responsible for making contributions to the resource b200200389@student.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/a03ed59dd49c8744faf9790e39853bc5.pdf 54a418da9bd613b076782d1fa31cc42a 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. 3 (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 Audit Committee, Independent Commissioners, Firm Size, andIntellectual Capital on The Financial Performance of State-Owned Enterprises Subject The topic of the resource Financial Performance, Audit Committee, Independent Commissioner, CompanySize,Intellectual Capital Description An account of the resource Thisstudyaimstoexplaintheeffectofauditcommittees,independentcommissioners, company size, and intellectual capital on financial performance proxied byreturnonassets(ROA)inState-OwnedEnterprises(BUMN)companieslistedontheIndonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companieslisted on the IDX in 2020-2022. Sampling was selected using purposive sampling method, inordertoproducesamplesthatmatchtheresearchcriteria.Theresearchsampleamountedto15 companies with a period of 3 years to 45 total samples. The data collection technique wascarried out using the documentation method in the form of annual reports for the 2020-2022period obtained from the IDX and the company's official website. The data collected wasanalyzed with multiple linear regression using SPSS 26. The results of this study indicate thatthe audit committee variable has a significant value of 0.000 and a t value of 5.360, theindependent commissioner variable has a significant value of 0.670 and a t value of 0.430, thecompany size variable has a significant value of 0.000 and a t value of-7.375, and theintellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that theonly accepted hypothesis is H1, namely, the audit committee affects financial performanceandotherhypothesesarerejected.Theauditcommittee,independentcommissioners,company size, and intellectual capital have an influence of 61.1%, while the rest with a valueof 38.9% can be influenced by other variables that are not in this research model.Auditcommittee variables affect financial performance, independent commissioners have no effecton financial performance, while company size and intellectual capital have a negative effecton financial performance. Future researchers are expected to add other variables besides thevariablesinthisstudyandcan use other more accurate measurement methods Creator An entity primarily responsible for making the resource ChintiaAndriani1*,DevicaPratiwi2,TheresiaOlivia3,AlbertSebastian4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2995/1964 Publisher An entity responsible for making the resource available Universitas Bunda Mulia Date A point or period of time associated with an event in the lifecycle of the resource 04August2024 Contributor An entity responsible for making contributions to the resource dpratiwi@bundamulia.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/eb0f4a80d8a96529b6d1f1eff77a256e.pdf 7964bbae93c0f3f187e70d84297864ad 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. 3 (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 Profitability, Liquidity, Company Size, andInstitutional Ownership On Earning management In IndustrialSector Companies Listed On The Indonesia Stock Exchange In2019-2022 Subject The topic of the resource Profitability, Return On Assets, Net Profit Margin, Return On Equity, Liquidity,CurrentRatio,QuickRatio,CashRatio,CompanySize,InstitutionalOwnership,AndEarningManagement Description An account of the resource Earningmanagementisanimplementationcarriedoutbythecompany'smanagementtocarry outactionstomanipulate financialstatementsinorder toachievecertain targets. This study was conducted with the aim to find the effect of profitability,liquidity, company size, and institutional ownership on earning management. The populationof this study is an industrial sector company listed on the Indonesia Stock Exchange for theperiod2019-2022.Samplingtechniquesusingpurposivesamplingandobtainedby19companies.Dataanalysisusingmultiplelinearregression.Theresultsshowedthatprofitability measured using Return on Assets has no effect on earning management, NetProfitMarginhas an effecton earning management, Return on Equity has an effectonearning management. Liquidity as measured by The Current Ratio, Quick Ratio, and CashRatio does not affect earning management. The size of the company is measured by thenatural logarithm of total assets resulting in the size of the company has an affects earningmanagement. Institutional ownership is measured by the division between theownership ofthe number of shares of the institution and the number of shares outstanding, resulting in thatinstitutional ownership has no effect on earning management. High and low return on assets,liquidity, and institutional ownership have no effect on earning management. But the higherthe value of net profit margin, return on equity,and company size in a company, the lowerthe value of earning management. Conversely, the lower the value of net profit margin, returnonequity, andcompanysize,the value ofearning management valueincreases Creator An entity primarily responsible for making the resource NaufalSyafiqoh1,MahameruRosyRochmatullah2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3117/1963 Publisher An entity responsible for making the resource available UniversityofMuhammadiyahSurakarta Date A point or period of time associated with an event in the lifecycle of the resource 4August2024 Contributor An entity responsible for making contributions to the resource b200200434@student.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