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                <text>TheEffectofGoodCorporateGovernance,GreenAccounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI</text>
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                <text>Financial  Performance,  Gender  Diversity,  Good  Corporate  Governance,  Green Accounting.</text>
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                <text>This  study  aims  to  examine  the  effect  of  Good  Corporate  Governance,  Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed   on   the   Indonesia   Stock   Exchange   (BEI)   in   2018-2022,   both   partially   and simultaneously. This  study  uses  a  quantitative  approach  with  purposive  sampling,  obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary  data  in  the  form  of  financial  statements  or  annual  reports  of  manufacturing companies  listed  on  the  Indonesia  Stock  Exchange  (IDX)  in  2018-2022.  Multiple  linear regressionanalysiswasconductedinthisstudywiththehelpofSPSS23software.According to  the  research  findings,  Good  Corporate  Governance   and  Green  Accounting  have  a significant positive effect on the financialperformance of manufacturing companies listed on the  Indonesia  Stock  Exchange  (IDX)  in  2018-2022.  However,  from  2018  to  2022,  Gender Diversity  has  no  effect  on  the  financial  performance  of  manufacturing  companieslisted  onthe  Indonesia  Stock  Exchange  (IDX).  This  study  has  limitations,  namely  the  difficulty  of accessing  data  on  each  company's  website  because  there  are  several  companies  with incomplete data</text>
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                <text>DilaWandasari1*,YenniSamriJuliatiNasution2,LaylanSyafina3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2933/1942</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                <text>dilawanda07@gmail.com</text>
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                <text>The Influence of Work Culture, Work Environment and Organizational Commitment on Employee Performance with WorkMotivationasAMediationVariableatAlbarqahMedika Health Clinic</text>
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                <text>Work culture, Work environment, Organizational commitment, Work motivation, Performance</text>
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                <text>This research aims to determine the influence of work culture, work environment, organizational  commitment  on  employee  performance  at  the  Albarqah  Medikahealth  clinic. And what is the effectifmediatedby work motivationvariables.The researchmethod used is quantitative  research  type  explanatory  research.  The  subjects  in  this  research  were  45  clinic employees.  The  research  instrument  was  a  direct  and  closed  questionnaire  containing questionsaboutthe research variables,aswell asa studyof documentsavailableattheclinic. Data analysis in this research used SPSS 25.0 for Windows to test instruments and determine the  relationship  between  independent  variables  and  dependent  variables  without  mediating variablesandwithmediatingvariables(MRA).Fromtheresearchresultsitwasfoundthatthe influence  of  work  culture,  work  environment,  organizational  commitment  and  motivation work  on  performance  with  significance  values  respectively  0.005,  0.005,  0.010,  and  0.035. And all independent variables have an influence on the dependent variable throughmediating variables  with  significant  values  respectively  0.040,  0.040  and  0.005.  This  shows  that  all variable values are &lt;0.05, meaning that Ha is accepted and Ho is rejected.The conclusion is that  work  culture,  work  environment  and  organizational  commitment  has  a  significant influence on performance, also when this influence is moderated by work motivation</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>MuhammadIqbalAlbar1*,WidiHidayat2,AkeWihadanto3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2955/1941</text>
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              <elementText elementTextId="66093">
                <text>UniversitasTerbuka</text>
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                <text>28July2024</text>
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            <description>An entity responsible for making contributions to the resource</description>
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                <text>iqbalalbar2811@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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            <description>A name given to the resource</description>
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                <text>Influence of The Quality of Human Resources And Use of InformationTechnologyTowardsQualityFinancialStatements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Quality of Human Resources, Utilization of Information Technology,Quality of Financial Reports, Accounting Information Systems</text>
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                <text>This research aims to examine the influence of the quality of human resources on the  quality  of  financial  reports,  the  influence  of  the  use  of  information  technology  on  the qualityof financial reports,the influenceof accountinginformation systems onthe qualityof financial  reports,  the  influence  of  the  quality  of  human  resources  on  the  quality  of  financial reports  mediated  by  accounting  information  systems  and  to  test  the  influence  utilization  of information  technology  on  the  quality  of  financial  reports  mediated  by  the  accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study  was  40  employees  of  the  finance  section  of  the  DPRD  Secretariat  of  East  Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square  (PLS).  The  results  of  the  research  show  that  the  quality  of  human  resources  has  a significantinfluence onthe qualityoffinancialreports witha p-value of 0.000&lt;0.05, theuse ofinformationtechnologyhasa significantinfluence onthe qualityoffinancialreportswitha p-valueof 0.022&lt; 0.05,the system Accounting information hasa significantinfluence onthe qualityoffinancialreportswitha p-valueof0.031&lt;0.05,andthe qualityofhumanresources has  a  significant  influence  on  the  quality  of  financial  reports  moderated  by  the  accounting information  system  with  a  p-value  of  0.0026  &lt;  0,  05  and  the  use  of  information  technology has  a  significant  influence  on  the  quality  of  financial  reports,moderated  by  the  accounting information system with a p-value of 0.042 &lt; 0.05</text>
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                <text>KarolinaIndah1*,ArdiPaminto2,Irwansyah3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2932/1940</text>
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              <elementText elementTextId="66082">
                <text>Universitas Mulawarman,</text>
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                <text>karolinaindahs5@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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            <description>A name given to the resource</description>
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                <text>The Role of Financial Flexibility: ESG Performance, ROAandFirm Value</text>
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            <description>The topic of the resource</description>
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                <text>ESG, ROA, Financial Flexibility and Firm Value</text>
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                <text>The  purpose  of  this  study  was  to  determine  and  analyze  the  effect  of  ESG performance (ESG), ROA, and whether financial flexibility as a moderating or mediating variable on Firm Value. The population in this study are energy and mineral companies listed on the IDX for the period 2018-2022. Purposive sampling method was used to determine the number of samples that met the criteria and resulted in 12 companies as samples in the study. The research data uses secondary data obtained from the company's annual financial report, sustainability report and Thomson Reuter (Refinitiv) report. This study uses several tests, namely  classical  assumption  testing,  panel  data  regression,  sobel  test  and  Moderated Regression Analysis  (MRA)  using  Eviews  13  statistical  tools.  ESG,  ROA  and  Financial Flexibility  simultaneously  affect  firm  value  with  Leverage  as  control  variables.  Financial flexibility and ROA do not mediate ESG on Firm Value. Financial flexibility moderates ESG on firm value, but ROA does not moderate on firm value.It is proven that financial flexibility is  a  moderating  variable  for  the  influence  of  ESG  on  firm  value  where  the  role  of  the moderating variable of financial flexibility strengthens the influence of ESG on firm value. There are two main findings in the study, namely the role of financial flexibility can strengthen the influence of ESG performance on firm value and the joint role of ESG, ROA and financial flexibility with leverage as a control variable can increase firm value.</text>
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                <text>Imam Akbar1*, Sinta Setiana2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2924/1939</text>
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              <elementText elementTextId="66053">
                <text>Universitas Kristen Maranatha</text>
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                <text>28July 2024</text>
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                <text>imamakbar161@gmail.com</text>
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                <text>The  Influence of Islamic  Human  Development  Index  (I-HDI), Employment and Economic Growth on The  Poverty  Rate in The Province of North Sumatra</text>
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                <text>North Sumatra is the 4th province with the most poor people in Indonesia. There are a total of 1.2 million poor people in 2023. This study aims to analyze the effect of Islamic Human  Development  Index (I-HDI),  employment  and  economic  growth  on  poverty  in  33 districts  /  cities  of  North  Sumatra  in  2018-2023.  The  method  used  is  panel  data  regression with random  effect  model estimation.  The  regression  results  show  that  the Islamic  Human Development Index (I-HDI) has a negative and significant effect on the poverty rate in North Sumatra in 2018-2023. Labor absorption has a positive and significant effect on the poverty rate  in  North  Sumatra  in  2018-2023.  While  economic  growth  has  a  negative  influence,  but not  significant.  Simultaneously,  the Islamic  Human  Development  Index (I-HDI),  labor absorption  and  economic  growth  have an  influence  on  the  poverty  rate  in  North  Sumatra in 2018-2023.   One   of   the   policy   implications   that   can   be   done   by   the   North   Sumatra government  to  minimize  the  poverty  rate  is  to  improve  the  quality  of  human  welfare  and development  not  only  seen  from  indicators  of  material  achievement  but  also  but  also  the achievement  of  non-material  welfare,  namely the existence  of moral  and  spiritual  values.  In addition,  the  potential  of  unique  resources  must  be  improved  and  developed.  This  potential must be balanced with the quality and productivity of a good workforce in order to increase employment so that the people of North Sumatra can increase their income and get out of the poverty cycle</text>
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                <text>Osman Ali1*, Yenni Samri Juliati Nasution2, Muhammad Arif</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3101/1938</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                <text>osmanali.0495@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The Influence of Customer Relationship Management and Service Quality on Consumer Loyalty through Consumer Satisfaction</text>
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                <text>The  development  of  the  times  has  made  companies  providing  online  shopping  services move to improve their services to be able to compete with competing companies. This research  was  conducted  to  find  out  whether  there  is  an  influence  of  customer  relationship management and service quality on consumer satisfaction and consumer loyalty. This research uses data obtained from distributing questionnaires to 457 internet user respondents. The results of  this  research  are  that  customer  relationship  management  does  not  have  a  significant  influence on consumer satisfaction and loyalty, while service quality has a significant influence on consumer satisfaction but has no effect on consumer loyalty</text>
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                <text>Ratna Salsabilah Wahyuni1, Widarto Rachbini2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3081/1937</text>
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                <text>Sekolah Pascasarjana Universitas Pancasila</text>
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                <text>ratnasalsabilah@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Factors Affecting the Performance of Generation Z Workforce Employees: Analysis of Work Life Balance, Leadership Style and Organizational Culture</text>
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                <text>Generation Z Workforce Employee Performance, Work Life Balance, Leadership Style, Organizational Culture</text>
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                <text> Literature review research on factors affecting employee performance of Generation Z workforce: Analysis of Work Life Balance, Leadership Style and Organizational Culture is a scientific literature article in the scope of human resource management science. The purpose of  this  literature  research  is  expected  to  build  a  hypothesis  regarding  the  influence  between  variables  that  can  later  be  used  for  further  research  in  the  scope  of  human  resource  management.  The  approach  used  in  this  study  is  descriptive  qualitative.  The  data  collection  technique uses literature studies. The data used in this descriptive qualitative approach comes from previous research that is relevant to this study and is sourced from academic online media such  as  the  Scopus  Elsevier  Journal, Emerald,  Sage,  WoS,  Reputable  National  Journal  (SINTA),  DOAJ,  EBSCO,  Google  Scholar  and  digital  reference  books.  The  results  of  this  literature review article include: 1) Work Life Balance affects the Performance of Generation Z  Workforce  Employees;  2)  Leadership  Style  affects  the  Performance  of  Generation  Z  Workforce Employees; and 3) Organizational Culture affects the Performance of Generation Z Workforce Employees.</text>
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                <text>Djoko Setyo Widodo1, Alfi Maghfuriyah2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3111/1936</text>
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                <text>Universitas Global Jakarta</text>
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                <text>djokosetyowidodo@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The Financial Performance of PT Sinar Mas Agro Resources and TechnologyTbk</text>
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                <text>PT  SMART  Tbk  was  established  on  June  18,  1962,  as  PT  Airline  Plantation Sumcama  Padang  Halaban  and  commenced  its  commercial  activities  in  the  same  year. Expanding the company's land holdings indicates its classification as a lucrative entity. Upon examining  the  company's  financial  statistics,  two  potential  outcomes  emerge:  positive  or negative.  Since  it  does  not  eliminate  the  potential  for  expansion  to  be  funded  by  corporate debt,  this  research  aims  to  conduct  a  financial  performance  analysis  of  PT  Sinar  Mas  Agro Resources  and  Technology  Tbk.  The  research  utilizes  documentation  analysis  as  the  data collection  approach,  specifically  gathering  financial  data  from  firm-published  documents  on the Indonesian Stock Exchange. PT SMART Tbk's primary objective is to enhance its current assets  and  cash  reserves,  reduce  liabilities,  grow  its  overall  assets,  meet  its  existing  debt obligations,  and  improve  its  financial  performance.  Research  is  conducted  to  enhance  firm performance by boosting sales, capital, and assets.</text>
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                <text>Dina Devianty Ambarita1*, Wendi Amsuri Nasution2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2921/1935</text>
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            <description>An entity responsible for making the resource available</description>
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                <text>Sekolah Tinggi Ilmu Manajemen Sukma Medan</text>
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                <text>27July 2024</text>
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                <text>dinadeviantyambarita@gmail.com</text>
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                <text>Nurturing a Sustainable Harvest: Pivoting on Green HRM in Agricultural Productivity and The Environment</text>
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                <text>Green   HRM,   environmental   protection,   culture   of   collaboration,   business innovation</text>
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                <text>This  paper  shows  the  performance  of  HR  collaboration  on  the  environment,  in other words, GHRM can increase agricultural productivity while protecting the environment. The method is qualitative with a case study on a farm in Cirebon Regency, West Java, which applies  the  concept  of  GHRM.  Data  were  collected  through  interviews,  observations,  and document analysis through SWOT Analysis. The findings of GHRM can be achieved through fostering   a   workforce   that   cares   about   the   environment,   encouraging   innovation   and collaboration,  influencing  organisational  culture  and  decision-making,  and  generating  new businesses  such  as  garden/nature  tourism,  educational  tourism,  and  spiritual  tourism.  The novelty  of  the  research  from  the  SWOT  analysis  is  that  collaborative  GHRM  leads  to  new sustainable businesses. Limitations The study was only conducted in Cirebon Regency, West Javaimplications  of  the  research  directly  on  stakeholders  and  government  through  policies that favour collaboration for sustainable business</text>
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                <text>Ahmad Munajim1, Cory Vidiati2*, Dini Selasi3, Izzwah Nauroh4, Fidya Arie Pratama</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2943/1934</text>
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              <elementText elementTextId="65971">
                <text>Universitas Islam Bunga Bangsa Cirebon</text>
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                <text>26July 2024</text>
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                <text>coryvidiati@bungabangsacirebon.ac.id</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>A Mediation Model of Intrinsic Work Motivationand Job Satisfaction To Develop Aircraft Technician Performance</text>
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                <text>Training    Programs, Intrinsic    Motivation,    Job    Satisfaction,    Technician Performance</text>
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                <text>The  purpose  of  this  study  is  to  analyze  the  influence  of  training  programs  on technician intrinsic motivation, the influence of training programs on technician performance, intrinsic  motivation  is   a   mediating   variable   between  training   programs   on   technician performance,  the  influence  of  training  programs  on  technician  job  satisfaction,  and  job satisfaction is a mediating variable between training programs on the performance of aircraft technicians  of  PT  GMF  AeroAsia  Tbk. The  target  population  in  this  study  is  3061  Aircraft Technicians  who  work  in  Base Maintenance  and  Line  Maintenance  of  PT  GMF AeroAsiaTbk in the working areas of Jakarta, Medan, Surabaya, Denpasar, and Makassar. The sample size  was 210  respondents.  Sampling applied  probability  sampling  techniques,  using  a  survey method  with  questionnaire  instruments.    The  data  was  processed  and  analyzed  using  SPSS software. The results of the study showed a positive and significant influence of the training program  on  the  intrinsic  motivation  of  technicians,  there  was  a  positive  and  significant influence of the training program on the performance of technicians, intrinsic motivation was a  mediating  variable  between  the  training  program  on  the  performance  of  technicians,  there was  a  positive  and  significanceinfluence  the  training  program  on  the  job  satisfaction  of technicians and the job satisfaction was a mediating variable between the training program on the performance of PT Aircraft Technicians GMF AeroAsia Tbk. Based on the results of the determination  test, the contribution  of  the  influence  was  prevented  on  work  performance  by 69.1%.</text>
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                <text>Prinandita1*, Anoesyirwan Moeins2, Yuli Zain3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2904/1933</text>
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              <elementText elementTextId="65942">
                <text>UniversitasPersadaIndonesia</text>
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                <text>26July 2024</text>
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                <text>prinandita.2166390034@upi-yai.ac.id</text>
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                <text>English</text>
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