1 10 74 https://repository.horizon.ac.id/files/original/e5a80c418e986a56550596cd74a3afdb.pdf 127b62edf861e3b251a32dd102a00377 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. 4 (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 DeterminantsThatInfluenceFinancialSustainability Through Profitability Subject The topic of the resource LDR,NPL,BOPO,CAR,FSR Description An account of the resource This research aims to determine whether LDR, NPL, BOPO, and CAR have a direct effect on FSR through ROA in banks listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling with a total sample of 40 banks. The research data was tested using path analysis. The results of the direct analysis show that LDR does not affect FSR, while NPL, BOPO, and CAR have a negative and significant effect on FSR. Additionally, ROA has a positive and significant effect on FSR. Furthermore, LDR and CAR do not affect ROA, whereas NPL has a positive and significant effect, and BOPO has a significant negative effect on ROA. The results of the indirect analysis show that LDR, NPL, and CAR do not affect FSR through ROA, whereas BOPO has a significant negative effecton FSR through ROA Creator An entity primarily responsible for making the resource ChairulAdhim1*,Mulyati2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3443/2231 Publisher An entity responsible for making the resource available SekolahTinggiIlmuEkonomiYapis Date A point or period of time associated with an event in the lifecycle of the resource 12Oktober 2024 Contributor An entity responsible for making contributions to the resource chairuladhim@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/d7d32a87b28943f1e86e8b75b2e371dc.pdf 57e5eb6a66f2e91038a12d71eaa56fb7 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. 4 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Beyond Green : Assesing Environmental Cost Determinants Subject The topic of the resource Corporate Reputation, Audit Quality, Firm Size and Environmental Costs Description An account of the resource This study aims to evaluate the fundamental factors that impact the environmental costs borne by firms included in the ESG (Environmental, Social, and Governance) index. The factors that were taken into account and analyzed include the reputation of the company, the quality of the audits, and the size of the organization in relation to environmental costs. The data collection isentailed the examination of financial records and sustainability reports. The study's population comprised companies that were indexed based on (ESG) criteria for the period of 2018–2022. The data gathering process in this study yielded a total of 285 data points for analysis, obtained from 57 different companies. The study employed a quantitative methodology using ordinary least squares and included control variables and a fixed effect. The findings of this study suggest that reputation and firm size exert a substantial impact on environmental costs, whereas the quality of audits does not have a significant effect on environmental costs. Empirically, this result shows that the better the company's reputation and the bigger the company, the higher the environmental cost spent by that company. Thus, whichever publicaccounting firm handles the company, will not affect the amount of environmental costs spent Creator An entity primarily responsible for making the resource Jesicha Hilery Br Ginting1*, Valentine Siagian2, Judith Tagal Gallena Sinaga3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3391/2220 Publisher An entity responsible for making the resource available UniversitasAdventIndonesia Date A point or period of time associated with an event in the lifecycle of the resource 07 Oktober 2024 Contributor An entity responsible for making contributions to the resource jesichahilery03@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/1e01522699c22a7f0bf6601860dae5d5.pdf 131332ecfdcb4e0b2cc06a06c66639dd 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. 4 (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 Navigating Compliance: Regulatory Technology's Role in Anti-Money Laundering in Indonesia Banking Subject The topic of the resource regulatory technology; money laundering; preventing; banking Description An account of the resource The financial sector system is unlawfully used for money laundering, which causes massive losses for the state and country. An essential component of successfully combating money laundering is regulatory technology (RegTech). This study aims to investigatethe impact of implementing Electronic Know Your Customer (e-KYC), transaction monitoring (TM), cost and time efficiencies (CTE), regulatory compliance (RC), and technology information infrastructure (ITI), in money laundering preventing (MLP) inthe banking sector in Indonesia. A quantitative method is used to explore the interplay of variables. The research sample consists of 50 owners of BRI Link agents. Data analysis is conducted using a linear regression model. The study's findings underscorethe significant influence of TM, CTE, RC, and ITI on the effectiveness of PML, with CTE emerging as the most influential driver. Despite a moderately positive correlation among these factors, the e-KYC provided by regulatory technology (RegTech) does not exert a substantial impact on MLP. The implications of this research suggest that the adoption of RegTech, positively contributes to MLP efforts in banking institutions, highlighting the importance of utilizing technology and regulations to enhance Anti Money Laundry (AML) measures. Creator An entity primarily responsible for making the resource Ilham Gema Wibowo1*, Herlin Tundjung Setijaningsih2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3376/2219 Publisher An entity responsible for making the resource available Bina Nusantara University Date A point or period of time associated with an event in the lifecycle of the resource 07Oktober 2024 Contributor An entity responsible for making contributions to the resource Ilhamgemaw@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/6d98227709e1a63348747c25ba0a1922.pdf 41d184731b536b846578dc0f937313b7 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. 4 (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 Workplace Diversity and Inclusion: Strategies for Effective Implementation and Benefits to Organizational Culture Subject The topic of the resource Workplace Diversity, Inclusion Strategies, Organizational Culture Description An account of the resource This article reviews literature on workplace diversity and inclusion, emphasizing strategies for effective implementation and the resulting benefits to organizational culture. The importance of diversity and inclusion in fostering innovation, enhancing employee engagement, and improving organizational performance has been widely recognized. This review synthesizes findings from various studies to identify best practices and strategies for promoting diversity and inclusion, including leadership commitment, inclusive policies, diversity training, and employee resource groups. Additionally, the article explores the positive impacts of diversity and inclusion on organizational culture, such as increased creativity, better decision-making, and a more supportive work environment. The findings suggest that organizations that effectively implement diversity and inclusion strategies not only benefit from a more dynamic and innovative workforce but also create a culture of belonging and respect that can drive long-term success. This article aims to provide a comprehensive overview for practitioners and scholars interested in enhancing workplace diversity and inclusion Creator An entity primarily responsible for making the resource Ferdy Leuhery1*, Nely Salu Padang2, Karyono3, Dewi Puspitasari4, Loso Judijanto5 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3373/2216 Publisher An entity responsible for making the resource available ferdyleuhery12@gmail.com Date A point or period of time associated with an event in the lifecycle of the resource 07Oktober 2024 Contributor An entity responsible for making contributions to the resource ferdyleuhery12@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/0af641fa7060de1ac6895add0fe34d31.pdf ab59778a98127078ad61c8785664af7b 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. 4 (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 Earnings Management As A Moderator On The Effect Of Information Asymmetry On The Cost Of Equity Capital Subject The topic of the resource Information Asymmetry, Earnings Management, Cost of Equity Capital Description An account of the resource To maximize the company's value, management must aim to reduce the Cost of Equity Capital (CEC) as much as possible. Investors will assume that the company's risk is low when the CEC is low, which in turn will enhance the company's value. However, the reality in Indonesia shows the opposite; the CEC of companies has been increasing year after year. Based on this phenomenon, it is necessary to examine the factors influencing CEC. Agency theory suggests that information asymmetry and earnings management can affect CEC. This study aims to test the direct effects of information asymmetry on CEC and earnings management on CEC, as well as the indirect effect of information asymmetry on CEC using earnings management as a moderating variable. The results of the data analysis show that information asymmetry affects earnings management and CEC. Furthermore, it was found that earnings management does not affect CEC. However, earnings management can moderate the relationship between information asymmetry and CEC Creator An entity primarily responsible for making the resource Dian Urna Fasihat1*, Rizkiana Iskandar2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3367/2213 Publisher An entity responsible for making the resource available Sekolah Tinggi Ilmu Ekonomi Yapis Date A point or period of time associated with an event in the lifecycle of the resource 05Oktober 2024 Contributor An entity responsible for making contributions to the resource dian.urna.f@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/1c8a936d8b7e493e47e252441e419768.pdf ae2ecac513225cd9e2a5835e3ddc9830 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. 4 (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 Verified Containers Carried on Ships (Gross Mass and Container Verification) –VGM at Belawan Container Terminal Subject The topic of the resource Shipping Safety, Containers, Verified Gross Mass Description An account of the resource Implementation of Verified Containers Carried on Ships (Verified Gross Mass of Container) –VGM at Belawan Container Terminal (Research Team Supriadi and Christy Pongkessu). In an effort to improve shipping safety and minimize the risk of damage or accidents at sea due to load imbalance and overloading on ships, in May 2014 the International Maritime Organization -The Maritime Safety Committee (IMOMSC) has decided to approve changes to The International Convention for the Safety of Life at Sea (SOLAS) 1974Chapter VI Article 2 concerning the requirements for verifying the gross weight of containers (Verified Gross Mass of Container/ VGM). Verified Gross Mass (VGM) is validated container weight information using scales that have been certified and accounted for by a verifier. This study aims to determine the implementation and impact of the implementation of Verified Gross Mass (VGM) at Belawan Port. This research was conducted at Belawan Port located in Medan City, North Sumatra, Indonesia for 6 (six) months, namely from May to October 2023. The type of research used is qualitative research. Qualitative research methods are research methods based on the philosophy of postpositivism, data collection techniques with triangulation (combined), inductive/qualitative data analysis. Based on the results of the study, it was concluded that Belawan Port has implemented the Verified Gross Mass (VGM) procedure in accordance with SOLAS (Safety of Life at Sea) regulations. This process involves verifying the gross weight of containers before loading onto ships using appropriate weighing equipment. The main impact of implementing Verified Gross Mass (VGM) is increasing the safety of container ship navigation. By ensuring the correct gross weight of containers, ports can prevent ship accidents caused by gross weight inaccuracies Creator An entity primarily responsible for making the resource Jumriani1*, Subehana Rachman2, Annisa Rahma3,Asnur4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3388/2212 Publisher An entity responsible for making the resource available Politeknik Ilmu Pelayaran Date A point or period of time associated with an event in the lifecycle of the resource 04Oktober2024 Contributor An entity responsible for making contributions to the resource tamajumriani@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/d5dcf29b498f0683a4006f66995f8584.pdf ae2ecac513225cd9e2a5835e3ddc9830 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. 4 (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 Verified Containers Carried on Ships (Gross Mass and Container Verification) –VGM at Belawan Container Terminal Subject The topic of the resource Shipping Safety, Containers, Verified Gross Mass Description An account of the resource Implementation of Verified Containers Carried on Ships (Verified Gross Mass of Container) –VGM at Belawan Container Terminal (Research Team Supriadi and Christy Pongkessu). In an effort to improve shipping safety and minimize the risk of damage or accidents at sea due to load imbalance and overloading on ships, in May 2014 the International Maritime Organization -The Maritime Safety Committee (IMOMSC) has decided to approve changes to The International Convention for the Safety of Life at Sea (SOLAS) 1974Chapter VI Article 2 concerning the requirements for verifying the gross weight of containers (Verified Gross Mass of Container/ VGM). Verified Gross Mass (VGM) is validated container weight information using scales that have been certified and accounted for by a verifier. This study aims to determine the implementation and impact of the implementation of Verified Gross Mass (VGM) at Belawan Port. This research was conducted at Belawan Port located in Medan City, North Sumatra, Indonesia for 6 (six) months, namely from May to October 2023. The type of research used is qualitative research. Qualitative research methods are research methods based on the philosophy of postpositivism, data collection techniques with triangulation (combined), inductive/qualitative data analysis. Based on the results of the study, it was concluded that Belawan Port has implemented the Verified Gross Mass (VGM) procedure in accordance with SOLAS (Safety of Life at Sea) regulations. This process involves verifying the gross weight of containers before loading onto ships using appropriate weighing equipment. The main impact of implementing Verified Gross Mass (VGM) is increasing the safety of container ship navigation. By ensuring the correct gross weight of containers, ports can prevent ship accidents caused by gross weight inaccuracies Creator An entity primarily responsible for making the resource Jumriani1*, Subehana Rachman2, Annisa Rahma3,Asnur4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3388/2212 Publisher An entity responsible for making the resource available Politeknik Ilmu Pelayaran Date A point or period of time associated with an event in the lifecycle of the resource 04Oktober2024 Contributor An entity responsible for making contributions to the resource tamajumriani@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/bae061d396a4afe2175ab0a0a550a49b.pdf 9d4510315b0e5286a00076765f751cf6 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. 4 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis Of Food Ordering Agreement Through Application Of Online Transportation System In Islamic Economic Overview Subject The topic of the resource Contracts, Transactions, Go Pay Description An account of the resource This research analyzes food ordering contracts via online transportation applications from an Islamic economic perspective. It was found that there are various electronic contracts that influence society, including the perception that booking contracts canbe considered haram or contain gharar, affecting beliefs and the online transportation ecosystem. This research methodology is descriptive qualitative with primary data sources from interviews and secondary sources from books and papers. Data collection techniques include observation, interviews and documentation. The research results show that in Go-Food services by PT Go-Jek there are ijarah, wakalah, sale and purchase and musyarakah contracts. Ijarah contracts occur in service transactions, wakalah contracts when consumers represent purchases, sale and purchase contracts when drivers buy food, and musyarakah contracts in collaboration between PT Go-Jek and drivers. In addition, analysis of OVO top-up transactions shows that it is compatible with the Sarf contract, although a small number of users still consider it a Qardh contract due to the lack of socialization regarding the type of contract in OVO transactions Creator An entity primarily responsible for making the resource Sahala Fajarillah Sitohang1, Marliyah2, Maryam Batubara3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3343/2208 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 01Oktober2024 Contributor An entity responsible for making contributions to the resource fssitohang0@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/1feaae39e80238fc5b1d3e07bda97861.pdf 4734d11d4900d8c54fd733ec755fa3a1 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. 4 (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 Rice Production, Rice Prices, Exchange Value on Rice Imports Islamic Perspective Review Subject The topic of the resource Rice Production, Rice Prices, Exchange Rates, Rice Imports Description An account of the resource Indonesia is an agricultural country where the source of livelihood for most of its population is in the agricultural sector. Indonesia is called an agricultural country because it has abundant natural resources and extensive agricultural land. However, just having a large area of land and getting the title of an agricultural country does not mean that you can produce your own food. The large population is one of the factors that influences Indonesia to import food commodities to meet basic domestic needs.This research aims to determine the influence of rice production, rice prices, exchange rates on rice imports from an Islamic perspective. The research method uses a quantitative approach with the VAR/VECM method. The data collected is secondary data and analyzed using software Eviews 13. The sample for this research is monthly and annual data on rice production, rice prices, exchange rates and rice imports from 2000-2023. The research results show that rice production partially influences rice imports. Rice prices influence rice imports. The exchange rate partially has a significant negative effect on rice imports and rice production, rice prices, the exchange rate partially has a significant negative effect on rice imports. Creator An entity primarily responsible for making the resource Febriyani Natari Manik1, Isnaini Harahap2, Noor Ahmadi Bi Rahmani3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3352/2207 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 30September 2024 Contributor An entity responsible for making contributions to the resource ihafizh@yahoo.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/c7f88c4ef486677e2427108834d46178.pdf 549ad1b1f66143751f2921eb709dd650 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. 4 (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 Independent Board of Commissioners, Audit Committee and Leverage on Tax Avoidance in Health Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period Subject The topic of the resource Independent Board of Directors, Audit Committee, Leverage, Tax Avoidance Description An account of the resource Tax is one of the main sources of national income in Indonesia, playing a crucial role in supporting the country's finances and development. For companies, tax is considered a financial burden that can reduce profits. Therefore, companies tend to engage in legal tax planning, known as tax avoidance, to reduce the tax burden. This study aims to examine the influence of independent board of directors, audit committee,and leverage on tax avoidance in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 12 companies out of a total of 33 companies in the population. The analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 29. The results show that leverage has an effect on tax avoidance, while independent board of directors and audit committee do not affect tax avoidance Creator An entity primarily responsible for making the resource Klarisa Kawengian1, Jullie J. Sondakh2, Heince R. N. Wokas3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3361/2206 Publisher An entity responsible for making the resource available Sam Ratulangi University Date A point or period of time associated with an event in the lifecycle of the resource 30 September 2024 Contributor An entity responsible for making contributions to the resource klarisakawengian11@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