8 10 94 https://repository.horizon.ac.id/files/original/e9a597d78f0f29d77fd6920b9000c462.pdf f3d23fccf744449d0c7e8c1f9bf4275a 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 Fostering Sustainable Digital Leadership in Educational Organization, Systematic Literature Reviewusing NVIVO and PRISMA Subject The topic of the resource Digital Leadership, Digital Transformation, Educational Organization, NVIVO, PRISMA Description An account of the resource This research identifies the role of digital leadership in educational organizations. The analysis uses qualitative analysis.The research method used is SLR (Systematic Literature Review) with the PRISMA protocol through stages supported by the Publish or Perish and NVIVO applications. All supporting publications were searched throughPublish or Perishand Dimension Database. The article search results found 543related studies in 2020-2024, then filteredthroughthePRISMA protocolto 35articles selected to answer the research questions. The results of the article are:1) Sustainable digital leadership involves several essential aspects: agility, resilience, and adaptability. 2) There are 10 sustainable digital leadership competencies that digital leaders need to have: Focus on Vision, Repetitiveness, Communication and Collaboration, Flexibility, Resourcefulness, Risk-Taking and Recovery, Critical Thinking, Culture of Learning, Responsiveness, and Creativity and Innovation.3) Future leaders must prioritize understanding digital change and assessing digital leadership competencies. This competency development can take the form oftraining, talent development, support from experts, and digital leadership assessments. 4)Essential to provide financial resources, infrastructure, work environment, and access to the latest learning technology. 5) The most vital aspect of digital leadership is how leaders collaborate and empower to realize the vision, implement change, and create a creative and innovative educational organizational environment Creator An entity primarily responsible for making the resource Netaniel Giovanni1*, Hapzi Ali2,Ida Nurhaida3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2853/1889 Publisher An entity responsible for making the resource available Universitas Terbuka Date A point or period of time associated with an event in the lifecycle of the resource 18July2024 Contributor An entity responsible for making contributions to the resource netanielgiovanni@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/97f6a736436ac37a53a86a32c9095664.pdf 067199adbce3cec8c6f2be84c9af0be7 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 Related Party Transactions and Accrual Earnings Management:The Role of Organizational Capital as a Moderator Subject The topic of the resource Related Party Transactions, Organizational Capital, Accrual Earnings Management Description An account of the resource This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital.This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study.The results of this study found that related party transactions hada positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management.This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved Creator An entity primarily responsible for making the resource Elia Rossa1*, Hapzi Ali2, Dian Sudiantini3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2535/1888 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 18July2024 Contributor An entity responsible for making contributions to the resource elia.rossa@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/366cf0bc3163b6c3c029d918fa7db003.pdf ab9b72fcfb39cc0451f4e57a3bf4cb7b 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 Student Perceptions on Interest in Tax Compliance: Understanding Tax Digitalization and Student Perceptions Subject The topic of the resource Tax Digitalization, Student Perception, Interest in Tax Compliance Description An account of the resource This study aims to prove the influence of the Effect of Understanding Tax Digitalization and Student Perceptions on Interest in Tax Compliance (Case Study of Accounting Study Program Students at Sarjanawiyata Tamansiswa University).The approach used in this research is a qualitative approach. The study took a sample of Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using the survey method data collection. The survey was conducted by distributing questionnaires using google forms containing questions to respondents, namely Accounting Students of Sarjanawiyata Tamansiswa University Class of 2020 and 2021. Primary data was obtained from the results of sampling Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using survey method data collection. then processed using SPSS with descriptive analysis techniques. The results showed that there was Novelty: researchers added accounting knowledge to students' perceptions of interest in tax compliance whether accounting knowledge could make other factors such as, Interest in Tax Compliance, Tax Digitalization, Student Perceptions. Interest in Tax Compliance, Tax Digitalization and Student Perceptions have a positive or negative influence on company value. Creator An entity primarily responsible for making the resource Teguh Erawati1*, Yoflantinus Wiranto Landing2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2911/1887 Publisher An entity responsible for making the resource available Universitas Sarjanawiyata Tamansiswa Date A point or period of time associated with an event in the lifecycle of the resource 17July2024 Contributor An entity responsible for making contributions to the resource yoflanlandingx@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/24c6332d8e1f7c85683ce809704b5be0.pdf a1ae239c567f819683797b8a972ab13a 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 Motivation, Leadership Style and Work Environment on Employee Performance Through Discipline in the Merangin Regency Fire and Rescue Service Command Headquarters Officer Unit Subject The topic of the resource Motivation, Leadership Style, Work Environment, Discipline & Performance Description An account of the resource The objective of this research is to obtain an overview and describe the motivation, leadership style, work environment, discipline, and performance of employees; as well as to identify and analyze the direct and indirect effects of motivation, leadership style, and work environment on the discipline and performance of employees at the Fire and Rescue Department. The population in this study consists of 76 staff members of the Command Headquarters of the Fire and Rescue Department in Merangin Regency, based on conditions in 2024. Partial Least Square (PLS) data analysis and a survey method are used in this quantitative study. The validity and reliability of the outer model were examined prior to the study. Then, R-Square (coefficient of determination) and F-Square (f2effect size) were used to test the inner model.The study's findings indicate that, both directly and indirectly through work discipline, leadership style and work environment have a favorable and significant impact on employees' performance at the Fire and Rescue Department's Command Headquarters in Merangin Regency. It has been discovered that motivation has little bearing on worker performance, either directly or indirectly, through work discipline Creator An entity primarily responsible for making the resource M. Zahari1, Ali Akbar2*,Daryanto Daryanto=3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2855/1886 Publisher An entity responsible for making the resource available Batanghari University Date A point or period of time associated with an event in the lifecycle of the resource 17July2024 Contributor An entity responsible for making contributions to the resource aliakbar060873@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/630eb0f7664c3b08f8ecf0aa11122291.pdf 4a5867c05e3d72c568a85166d6867dca 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 Impact of Private Consumption, Private Investment, and Foreign Capital Inflows on Economic Growth: A Cash Flow Accounting Approach in Indonesia Subject The topic of the resource Private Consumption, Private Investment, Economic Growth. Description An account of the resource This study aims to analyze the influence of private consumption, private investment, and foreign direct investment on the economic growth of Indonesia using the cash flow accounting approach. A quantitative approach was employed, utilizing secondary data from various official sources. The analysis indicates that private consumption significantly affects economic growth, whereas private investment shows no significant influence. However, foreign direct investment has a proven significant positive impact on Indonesia's economic growth. These findings underscore the importance of private consumption and foreign investment in driving national economic growth, while highlighting the need for a better understanding of the factors influencing private investment to enhance its contribution to economic growth. Creator An entity primarily responsible for making the resource Dinah Tasyanda Nugraha Arifin1, Rida Perwita Sari2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2835/1885 Publisher An entity responsible for making the resource available Universitas Pembangunan Nasional Veteran Jawa Timur Date A point or period of time associated with an event in the lifecycle of the resource 17July2024 Contributor An entity responsible for making contributions to the resource ridaps.ak@upnjatim.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/9814f15a414e9713105cd521e31403cd.pdf 275e55df4cbae8a34668db26d374fa13 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 Product Variation and Product Quality on Consumer Loyalty with Consumer Satisfaction as an Intervening Variable in Hand-drawn Batik Subject The topic of the resource ConsumerLoyalty, ConsumerSatisfaction, Product Variety, Product Quality Description An account of the resource Article on the influence of product variation and product quality on consumer loyalty with consumer satisfaction as an intervening variable in hand-drawn batik. The purpose of writing this article is to determine the influence of product variation and product quality on consumer satisfaction and consumer loyalty in hand-drawn batik. The research method used is quantitative descriptive. The analysis tool used in this study is SEM SmartPLS 4.1.0.0 The sampling technique uses simple random sampling. The data used in this study are primary data. The population in this study was 214 respondents, with a research sample of 100 respondents, obtained from questionnaires distributed and filled out by consumers who use hand-drawn batik. The tests conducted in this study are Validity Test, Reliability Test, Inner Model, Outer Model and Hypothesis Test. The results of this article are: 1) Product variety has a positive and significant effect on customer satisfaction; 2) Product quality has a positive and significant effect on customer satisfaction; 3) Product variety has no effect and is not significant on customer loyalty; 4) Product quality has no effect and is not significant on customer loyalty; 5) Customer satisfaction has a positive and significant effect on customerloyalty; 6) Product variety has no effect and is not significant on customer loyalty through customer satisfaction; and 7) Product quality has no effect and is not significant on customer loyalty through customer Creator An entity primarily responsible for making the resource Hadita Hadita1, Dovina Navanti2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2912/1884 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 July 17th2024 Contributor An entity responsible for making contributions to the resource hadita@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/b9dd6bf0f65bbecce9517d57372b9476.pdf a47d1c642689608a727c4c73b483d99e 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 Model Relationship Between Performance Criteria And The MostSignificant Accounting of Value-Based Criteria: Economic AddedValue (EVA) Subject The topic of the resource EVA,PerformanceCriteria,BankValue,PanelData Description An account of the resource Monetary patrons make informed decisions by assessing positive pointers that anassociationcouldshowfrom thispointforward,ratherthanrelyingaltogetheruponitsevidentexecution. Consequently, this assessment plans to explore the relationship between executionnorms and the main worth based estimation: Monetary Added Worth (EVA). Besides, itinvestigates what future EVA values mean for a bank's overall worth. The audit uses BoardData Examination and OLS Backslide models to assess the backslide condition. The auditseparated data from ten banks in the BIST Banks Rundown spreading over the period from2011to2020.Inthismanner,theMonetaryAddedWorth(EVA)measureswerechangedintostandardized EVA (SEVA) by parceling EVA by full scale assets. The eventual outcomes ofthe Standard Least Squares (OLS) backslide assessment showed that the model's illustrativepower for the SEVA variable was 71.92%. Extraordinarily, three variables showed positiveassociations with SEVA: benefit per share (EPS) and TOBINQ at a significance level of 1%,aswellastheimprovementspeedofcostto-bargainsatasignificancelevelof10%.ConcerningBoard Data Assessment, the SEVA variable showed an illustrative power of 72.14%, with abasicrelationshipsawamongSEVAandtheEPSandTOBINQmeasuresatthe1%significance level. Observational revelations recommend that including future SEVA as amediator for bank regard holds responsibility, and it is recognized that the SEVA variable cango about as an intermediary measure for bank regard. Concerning Board Data Examination,the SEVA variable displayed a sensible power of 72.14%. Very, its relationship with the payper share (EPS) and TOBINQ models was seen as immense at the 1% significance level.Careful assessments suggest that the model, which involves future SEVA as a middle personfor bank regard, holds ensure. It is recognized that the SEVA variable can go about as asubstitute measurefor bank regar Creator An entity primarily responsible for making the resource Rafika Sari1*,VhikaMeiriasari2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3044/1883 Publisher An entity responsible for making the resource available UniversitasIndoGlobalMandiri Date A point or period of time associated with an event in the lifecycle of the resource 16July2024 Contributor An entity responsible for making contributions to the resource rafikasari@uigm.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/f901e946b80d29157b411a7c46b6c115.pdf 52a41b59bc9b99749cbbbecd94ddb036 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 Halal Certification (Self-Declaration) on the Purchase Intention of MSME Food Products in Bandung Subject The topic of the resource Halal Certification, MSME Products, Purchase Intention Description An account of the resource The halal product market has garnered significant attention worldwide. Consumers are increasingly cognizant of the importance of selecting products that adhere to the halal principles of the Islamic faith. Halal certification plays a critical role in bolstering consumer confidence in a product. This study aims to explore the influence of halal certification on the purchase intention of Micro, Small, and Medium Enterprises (MSMEs) food products in Bandung. Specifically, it examines the impact of self-declared halal certification on consumers' purchasing decisions. The research sample comprised 100 respondents, and data analysis included validity and reliability tests, data normality tests, correlation analysis, simple linear regression analysis, and the coefficient of determination, utilizing the SPSS program. The findings indicate that self-declared halal certification has a positive and significant effect on the purchase intention of MSME food products in Bandung. This is evidenced by a t-value of 19.408 and a p-value (Sig) of 0.000, which is below the 5% alpha threshold, thereby confirming the research hypothesis Creator An entity primarily responsible for making the resource Abdullah Alim1*, Fauzan Aziz2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2813/1877 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 16July202 Contributor An entity responsible for making contributions to the resource alimabdullah73@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/74770500ff7fbcb2c282fa4dc5be5619.pdf 3b5ab09371cff8d2b819df76b60fb5f5 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 Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession Subject The topic of the resource Big Data Technology, Financial Auditing, Accounting Profession, Data Analysis, Fraud Detection Description An account of the resource The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines the challenges, opportunities, and implications of Big Data technology in the accounting profession. It explores how Big Data tools and techniques can improve data analysis, risk assessment, and fraud detection. However, the adoption of Big Data also presents challenges, such as data privacy concerns, the need for specialized skills, and the complexity of managing large datasets. This review highlights the current state of research in this field and provides insights into the future directions for incorporating Big Data in financial auditing. The findings underscore the necessity for continuous professional development and the adaptation of regulatory frameworks to fully harness the benefits of Big Data technology Creator An entity primarily responsible for making the resource Henky Hendrawan1*, Suwandi Ng2, Agustin Rusiana Sari3, Muhammad Azizi4, Verawaty5 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2829/1875 Publisher An entity responsible for making the resource available STIA Menarasiswa Date A point or period of time associated with an event in the lifecycle of the resource 15July2024 Contributor An entity responsible for making contributions to the resource hendrawan16@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/c46284532a6d204ddf0b7798dca507ce.pdf 495924ce41d1d76093853ed64ad39d82 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 Implementation of QRIS: A Case Study of SMEsin Indonesia Subject The topic of the resource Digital payment, Innovation Resistance Theory (IRT), SMEs, QRIS Description An account of the resource After COVID-19, one of the most widely used payment methods for online purchases is the Indonesian Standard Quick Response Code (QRIS), particularly since Bank Indonesia has accepted it. Utilizing the Innovation Resistance Theory (IRT) approach, which includes two primary componentspsychological and functionalthis study aimed to uncover impediments to the adoption of QRIS through the use of usage, value, risk, tradition, and image barriers. SMEs in the food and beverage industry that have implemented QRIS serve as the research’s unit of analysis. Ten Majalengka-based food and beverage SMEs participated in in-depth interviews as part of this case study-based qualitative research technique. The study’s findings demonstrate that QRIS has benefits that outweight its minor drawbacks for both SMEs and consumers. Large-scale QRIS socialization, optimization, and equitable use are also under the purview of the government Creator An entity primarily responsible for making the resource Mohammad Mirza Munthaha1, Ibnu Aqil2, Syaikhu Ramadhan Maulana3, Andi Sri Wahyuni4, Arinal Muna5 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2780/1869 Publisher An entity responsible for making the resource available Universitas Swadaya Gunung Jat Date A point or period of time associated with an event in the lifecycle of the resource 15July2024 Contributor An entity responsible for making contributions to the resource arinal.muna@ugj.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