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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The Influence of Accountability and Transparency on Public Trust in Villages Mediated by Internal Control Systems in Sidoarjo</text>
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                <text>Accountability, Transparency, Community Trust, Internal Control</text>
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                <text>This   study   aims   to   investigate   the   relationship   between   accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The  background  of  this  research  is  based  on  the  importance  of  the  role  of  the  Village Consultative  Body  (BPD)  as  a  government  institution  at  the  village  level  in  ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust.  The  research  method  used  is  quantitative  by  collecting  data  from  BPD  members  and representatives of the village community through questionnaires. The results of data analysis show  that  accountability,  transparency,  and  internal  control  systems  have  a  significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These   findings   provide   a   deeper   understanding   of   the   importance   of   implementing accountability,  transparency,  and  internal  control  practices  in  building  community  trust  in government institutions at the village leve</text>
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                <text>Ninesia Aliya Ryandi1*, Rida Perwita Sari2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2722/1835</text>
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                <text>Universitas     Pembangunan     Nasional     “Veteran”     Jawa     Timur</text>
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                <text>20013010165@student.upnjatim.ac.id</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>The  Influence  of  Memorable  Tourism  Experiences,  Destination Image, and Tourist Attractions on Loyalty in Natural Tourism at Lake Ranau, South OKU Regency, through Tourist Satisfaction</text>
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                <text>Tourism,    Memorable    Tourism    Experiences,    Destination    Image,    Tourist Attractions, Satisfaction, Loyalty</text>
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                <text>The  aim  of  this  study  is  to  demonstrate  and  analyze  the  relationships  between memorable   tourism   experiences,   destination   image,   tourist   attractions,   loyalty,   and satisfaction at Lake Ranau Natural Tourism. The research employs purposive sampling with 392 respondents and is analyzed using Structural Equation Modeling (SEM) with Smart PLS 4.0  software.  The  findings  indicate that memorable  tourism  experiences  have  a  direct  effect on satisfaction but not on loyalty. Destination image directly influences both satisfaction and loyalty, while tourist attractions directly affect satisfaction but not loyalty. Data was collected through questionnaires distributed to respondents. The results suggest that tourism managers can enhance visits and increase loyalty by focusing on these factors.</text>
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                <text>Ulfa Shabrina1*, Sulastri2, Muchsin Saggaf Shibab³</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2681/1836</text>
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                <text> Universitas  Sriwijaya,</text>
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                <text>ulfashabrina2@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Implementation of Published Ifrs S1 and S2 StandardsGlobaly</text>
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                <text>IFRS S1 Standard, IFRS 2 Standard, Sustainability Report</text>
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                <text>The aim of this research is to evaluate company sustainability reporting based on IFRS   S1   and   S2   standards.   Furthermore,   this   evaluation   will   ultimately   produce recommendations for the company so that the company can maximize improvement efforts in producing  sustainability  reports  according  to  standards  for  the  coming  financial  year.  The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluationis carried out by  comparing  the  Sustainability  Report  of  PT.  Bank  Mandiri  in  2023  with  sustainability reporting  standards  in  accordance  with  IFRS  S1  and  IFRS  S2.  The  results  of  this  research evaluate  the  Company's  Sustainability  Report  based  on  IFRS  S1  and  S2  standards.  The company generally meets the requirements of IFRS S1, especially in governance disclosures, but is deficient in aspects of strategy and risk management. Disclosure of metrics and targets is still inadequate. The IFRS S2 evaluation shows that most of the requirements are met thanks to experience with TCFD and SE-OJK 16/2021, but strategic aspects related to climate change are still lacking. Despite progress, companies need to increase transparency and thoroughness in preparing sustainability reports according to more detailed standards</text>
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                <text>Kezia Nabella Kusuma1*, Lindawati Gani2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2734/1839</text>
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                <text>Universitas Indonesia</text>
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                <text>03July2024</text>
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                <text>kezianabellaa@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions</text>
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                <text>Fraud, Online Loans, Diamond Fraud, Cases in Indonesia.</text>
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                <text>The  purpose  of  this  paper  is  to  show  fraud  under  the  guise  of  online  loans  that harm  the  community  and  provide  solutions  so  that  people  avoid  these  scams.  In  the  Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification from the party concerned. The use of data used in this paper comes from journal articles and also online news related to fraud cases under the guise of online loans that occur in Indonesia. The main factor in the rise of illegal online loans (Pinjol) is the unfulfilled needs and strong belief  in  money.  The  Financial  Services  Authority  (OJK)  said  that  the  level  of  financial literacy  and  inclusion  in  the  peer-to-peer  financial  technology  (fintech  P2P)  technology industry or online loans (pinjol) is still relatively low. The results stated that it is necessary to implement  stricter  regulations,  increase  transparency,  build  a  centralized  database  to  track fraudulent  activities,  strengthen  consumer  protection  laws,  and  provide  legal  solutions  for fraud victims. With a comprehensive and coordinated approach, it is expected to reduce fraud cases in online loan services and increase public trust in this industry</text>
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                <text>Junaidi1, Endraria2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2806/1851</text>
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                <text> University of Muhammadiyah Palembang</text>
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                <text>8July2024</text>
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                <text>JunaidPakaram@kimail.com</text>
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                <text>The Influence of Income Level, Financial Behavior and Financial Management on Financial Well-Being in the Sandwich Generation (Study in Sukaragam Village, Serang Baru District)</text>
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                <text> Income level, financial behavior, financial management and financial well-being</text>
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                <text>This  research  is  intended  to  assess  the  influence  of  income  level,  financial behavior  and  financial  management  on  financial  well-being.  This  research  is  quantitative  in nature  and  involves  a  population  that  includes  various  variables,  such  as  age,  gender, occupation,   and   level   of  income/pocket   money   (monthly)   in   Sukaragam   village.   The sampling  method  in  this  research  used  non-probability  sampling.  Data  was  obtained  from  a number of respondents through questionnaire distribution, both conventionally and via online Google Form. Data analysis was carried out using SPSS version 26 software by applying the multiple  linear  regression  method.  Descriptive  statistical  approaches,  instrument  testing, classical  assumption  testing,  and  hypothesis  testing  were  also  used  in  the  data  analysis process  for  this  research.  The  research  results  show  that  income  level  and  financial management  do  not  have a  significant influence  on  financial  well-being.  On  the  other  hand, financial behavior has been proven to have a significant positive influence on financial well-being</text>
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                <text>DindaDewiAnjani1*, Siska Wulandari2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2750/1852</text>
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                <text>Universitas Pelita Bangsa</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 Influence of Net Interest Margin, Non-Performing Loans, and Capital Adequacy Ratio on the Stock Prices of KBMI 4 Banks</text>
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                <text>Net Interest  Margin, Non-Performing Loans, Capital  Adequacy  Ratio, Banking Stock Prices</text>
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                <text>This  study  aims  to  examine  the  influence  of  net  interest  margin,  non-performing loans, and capital adequacy ratio on the stock prices of banks classified as KBMI 4, which are listed on the Indonesia Stock Exchange (IDX) for the period from 2014 to 2021. The research employs  a  purposive  sampling  method,  resulting  in  a  sample  of  four  banking  companies. Multiple  linear  regression  analysis  is  utilized  to  analyze  the  data,  with  the  assistance  of  the Eviews  12  software.  The  findings  indicate  that  the  capital  adequacy  ratio  positively  affects banking  stock  prices,  whereas  the  net  interest  margin  negatively  impacts  them.  Conversely, non-performing loans do not exhibit a significant effect on the stock prices of these banks</text>
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                <text>Huda Trihatmoko1*, Ridarmelli2, Kevin Arya Saputra</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2781/1853</text>
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                <text>Perbanas Institute</text>
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                <text>huda.trihatmoko@perbanas.id</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>TheEconomicIndependence of Islamic Boarding Schools From the Perspective of KH. Abdullah Syukri Zarkasyi and The Implementation with Ar-Raudlatul Hasanah Islamic Boarding School in Medan</text>
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                <text>Economic   Independence,   Islamic   Boarding   School,   KH   Abdullah   Syukri Zarkasyi, Implementation of Ar-Raudlatul Hasanah Islamic Boarding School</text>
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                <text>The objective of this study is to examine the strategies employed by Ar-Raudlatul Hasanah  Islamic  boarding  school  in  Medan  in  achieving  economic  independence  and  to ascertain  the  impact  of  this  independence  on  institutional  and  community  development. Adopting  a  qualitative  research  approach,  data  were  gathered  through  in-depth  interviews, observations,  and  document  analysis,  in  accordance  with  the  perspective  of  KH.  Abdullah Syukri  Zarkasyi. The  primary  findings  indicate  that  Ar-Raudlatul  Hasanah  Islamic  boarding school employs strategies, including the diversification of income sources, the establishment of  business  units,  and  the  integration  of  internal  and  external  resources  in  economic management.   These  economic  independence  measures   have   a   positive   impact   on   the development  of  pesantren  facilities  and  the  welfare  of  teachers  and  staff,  while  also facilitating the economic empowerment of the surrounding community through the provision of  various  entrepreneurship  initiatives.  However,  a  number  of  supporting  and  inhibiting factors  also  influence  the  implementation  of  these  strategies.  This  study  contributes  to  the existing  literature  on  the  economic  independence  of  Islamic  boarding  schools  and  provides practical  recommendations  for  other  Islamic  boarding  schools  seeking  to  enhance  their economic independence</text>
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                <text>Jaka Saputra1*, Maryam Batubara2, Muhammad Arif3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2794/1854</text>
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                <text>UIN North Sumatera</text>
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                <text>09July2024</text>
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            <description>An entity responsible for making contributions to the resource</description>
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                <text>jakasaputraeksya@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Determinants Of Women’s Motivation As UMKM Actors In Improving The Family Economy In Medan City</text>
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                <text>Women’s Motivation,UMKM,Family Economy</text>
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                <text>The   research   aims   to   determine   the   determinants   that   influence   women's motivation to become UMKM actors in improving the family economy in Medan City. This research   uses   quantitative   methods   with   data   collection   techniques   collected   through questionnaires from research samples selected based on probability sampling techniques and determining  50  female  respondents  who  are  active  as  UMKM  actors.  Data  analysis  was carried out using descriptive statistical methods and multiple linear regression. The research results prove that economic factors, social factors and psychological factors explain 74.0% of UMKM  motivation  while  the  remaining  26.0%  is  explained  by  other  factors  outside  the research</text>
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                <text>Muhammad Indra Pratama1*, Isnaini Harahap2, Budi Dharma3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2917/1856</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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              <elementText elementTextId="65182">
                <text>10Juli2024</text>
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                <text>indrapratamaa09@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>User Satisfaction With Inaportnet Services at PT. Indonesian Maritime Penascop Palembang Branch</text>
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                <text>Kepuasan Pengguna, Layanan Inaportnet</text>
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                <text>User satisfaction can be defined as the user's feelings resulting from comparing the user's  expectations  of  the  product  with  actual  results,  achieved  through  satisfaction  with  the information  system.  User  satisfaction  can  be  seen  from  several  aspects,  namely  the  content aspect, the accuracy aspect, the ease of use aspect, the form aspect, the time aspect according to Doll &amp; Torkzadeh (1998). Inaportnet is a system based on an internet/web service network related to ship arrival and departure services as well as loading and unloading activities. This research uses qualitative research methods. With data collection techniques through interviews, observation  and  literature  study.  The  results  of  this  research  are  that  the  content  aspect  is satisfactory with access links, ship service forms and clear directions according to user needs. The accuracy aspect has been satisfactory by providing precise and accurate information and up to date services. The ease of use aspect has been satisfactory with a web address thatis easy to find, helps users work and is easy to access. The form (format) aspect is not satisfactory with the appearance of the service being less attractive. The time aspect is not satisfactory for users because it does not comply with the standard reference for services using Inaportnet. Some of the obstacles that have been experienced by Inaportnet service users in carrying out the ship service process are poor service quality, network disruption, lack of science and technology, complicated usage procedures, and payment settlement problems.</text>
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                <text>Sarifuddin1*, Geeta Fedriani2, Puji Retnoningrum3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2757/1858</text>
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                <text>Akademi MaritimBina Bahari</text>
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                <text>11Juli2024</text>
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                <text>%20sarifuddin.capt@gmail.com</text>
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                  <text>Vol. 5 No. 3 (2024)</text>
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                <text>Implementation Of Ship Crew Health Qualifications BasedOn The 2006 Maritime Labor Convention (MLC) At PT. Conocophillips At PT. Sejatera Bahari Abadi Palembang Branch</text>
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                <text>Implementation, Ship Crew HealthQualifications</text>
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                <text>This   research   aims   to   determine   the   implementation   of   ship   crew   health qualifications based on the 2006 Maritime Labor Convention (MLC) at PT. Eternal Maritime Prosperity  Palembang.  In  this  research  the  author  used  qualitative  data.  Based  on  the description and discussion that the author has conveyed in the previous chapter based on data from the field, library and office regarding the Health Qualifications of Ship Crews Based on the 2006 Maritime Labor Convention (MLC) and the PT Health Protocol. Conocophillips at PT.  Sejaterah  Bahari  Abadi  Palembang  Branch,  the  author  can  draw  a  conclusion  from  this research, namely that the implementation of crew health qualifications at PT. Sejaterah Bahari Abadi is in accordance with the 2006 Maritime Labor Convention (MLC)regulations</text>
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                <text>Merry Safrina1*, Maria Ulpa2, Syafriyansyah3, Winda Peliani4</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2756/1859</text>
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                <text>Akademi Maritim Bina Bahari</text>
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                <text>merrysafrina2395@gmail.com</text>
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