6 10 74 https://repository.horizon.ac.id/files/original/6c030ca24e30d75166d324c1c3510f71.pdf 0a6e73621ad3b313fbb3acda10531b55 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 Leadership Development on Employee Performance through Job Commitment as a Mediating Variable Subject The topic of the resource Leadership Development; Employee Performance; Work Commitment Description An account of the resource Human resources are considered an important asset, therefore, companies must ensure the quality of sustainable work life and employee development so that they can contribute optimally in achieving company goals. This study aims to determine the effect of Leadership Development, and Work Commitment on employee performance and the effect of Work Commitment in mediating the relationship between Leadership Development and Employee Performance. The research method carried out is a quantitative research method with a causal descriptive approach. The object of this research is Leadership Development, Employee Performance and Work Commitment. The population in this study wereemployees of PT Pawnshop Sukabumi Branch. The sampling technique used was probability sampling technique of simple random sampling type so that a sample of 38 respondents was determined. The data collection technique used in this research is the distribution of questionnaires using google form. The data analysis technique used is Structural Equation Modeling (SEM) using partial least square (PLS). Creator An entity primarily responsible for making the resource Sifa Nurhalimah1*, Asep Muhamad Ramdan2, Faizal Mulia Z3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3184/2143 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Sukabum Date A point or period of time associated with an event in the lifecycle of the resource 10September 2024 Contributor An entity responsible for making contributions to the resource syifanurhalimah06@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/aba208aedf260726bfd6a04aef9754d1.pdf b7ed50be94eb1bed096dbf1c328bfb4a 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 Effect ofTax Avoidance onThe Cost ofDebt withTax Risk asA Moderating Variable Subject The topic of the resource Tax Avoidance, Tax Risk, Cost of Debt Description An account of the resource This study examines the effect of tax avoidance on the cost of debt with tax risk as a moderating variabletitled “The Effect of Tax Avoidance on The Cost of Debt with Tax Risk as A Moderating Variable”. The data examined in this research comes from secondary data in the form of financial reports presented by the company.The companies that will be researched are infrastructure, transportation & logistics, property & real estate, and technology listed on the IDX for the 2019-2022 period listed on the IDX. Based on the object of this research, a total of 104 financial reports are observation data. This research uses the Descriptive Statistics Test, the Classical Assumption Test and the Multicollinearity Test as stages to test the normality of the data. Then, there is multiple linear analysis, which is continued with the Coefficient of Determination Test and ends with hypothesis testing via the T and F tests. The results obtained are tax. Avoidance positively affects the cost of debt, so tax risk weakens the interaction of tax avoidance with the cost of debt. Creator An entity primarily responsible for making the resource Yustin Septa Syafira1 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3190/2142 Publisher An entity responsible for making the resource available Universitas AirlanggaSurabaya Date A point or period of time associated with an event in the lifecycle of the resource 09September 2024 Contributor An entity responsible for making contributions to the resource yustin.septa.syafira-2020@feb.unair.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/e0f16e85a9d188d9b492e2f33dad767d.pdf 5ea1f25f686b8cc98e1e8ef2ad97e697 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 Effect of Customer Orientation on Marketing Performance Through Product Innovation as a Mediating Variable Subject The topic of the resource Customer Orientation, Marketing Performance, Product Innovation Description An account of the resource Marketing performance in culinary MSMEs in Sukabumi City is suspected to be caused by low product innovation and customer orientation. The purpose of this study was to analyze the effect of customer orientation on marketing performance with product innovation as a mediating variable. This study used quantitative method with descriptive causal approach. The study population was culinary MSMEs in Sukabumi City registered at the cooperative office, with a sample of 135 MSMEs randomly selected throughprobability sampling technique. Data collection was conducted through observation, questionnaires, and literature study, and data analysis using Structural Equation Modeling (SEM) method with the help of AMOS software. The results showed that customer orientation has a significant positive effect on product innovation (C.R. = 5.551, p < 0.05), and customer orientation has a significant positive effect on marketing performance (C.R. = 4.517, p < 0.05). However, product innovation has no significant effect on marketing performance (C.R. = 0.984, p > 0.05). Product innovation partially mediates the relationship between customer orientation and marketing performance (Z value = 3.168 > 1.978). In conclusion, customer orientation is important to improve marketingperformance, although product innovation is not the dominant mediating factor. Creator An entity primarily responsible for making the resource Maya Alipia1*, R Deni Muhammad Danial2, Sopyan Saori3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3113/2141 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Sukabumi Date A point or period of time associated with an event in the lifecycle of the resource 08September 2024 Contributor An entity responsible for making contributions to the resource yayaalipia7@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/5b0e595ba70e5cbccfbe99a3e48efab3.pdf ee01f755da83f73dd5693d5539ca6212 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 Lifestyle Analysis on Purchasing Decisions Through Price Perception as a Mediating Variable Subject The topic of the resource Life Style, Price Perception, Purchase Decision Description An account of the resource Fashion is an inseparable part of daily appearance and style and every country has its own fashion and fashion is able to change the country's economy. The purpose of this study was to determine the effect of price perception on life style, to determine the effect of life style on purchasing decisions and to determine the effect of price perception in mediating the relationship between life style and purchasing decisions. The method used in this research is descriptive and associative method through quantitative approach. The population in this study were residents of Sukabumi City who use Uniqlo. The sample used in this study amounted to 200 people. The sample was taken based on Malhotra's theory, that a minimum communality of 0.5 must be estimated with a sample of at least 200. The research data used in this study include primary data and secondary data, namely observation, interviews, questionnaires, literature studies, and documentation. The results of this study Lifestyle has a direct and significant effect on price perception on Uniqlo users in Sukabumi City. Price perception has a direct and significant effect on purchasing decisions for Uniqlo users in Sukabumi City. Price perception mediates the relationship between lifestyle and purchasing decisions for Uniqlo users in Sukabumi City Creator An entity primarily responsible for making the resource Qubaila Nurul Haq1, Asep Muhamad Ramdan2, Faizal Mulia Z3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3173/2140 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Sukabumi Date A point or period of time associated with an event in the lifecycle of the resource 08September 2024 Contributor An entity responsible for making contributions to the resource faizal_88@ummi.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/0021ec1403ec6af295ca4f0b981cf0dd.pdf 7303d8d1cabc45da8c7fd24561462327 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 Financial Statement Fraud: Testing of Hexagon Fraud and Green Competitive Advantage With Audit CommitteeModeration Subject The topic of the resource Financial Statement Fraud, Fraud Hexagon, Green Competitive Advantage, Audit Committee Description An account of the resource Financial statement fraud is a scheme in which an employee intentionally causes a misstatement or omission of material information in a company's financial statements. This study aims to analyze the effect of Fraud Hexagon on Financial Statement Fraud and the effect of Green Competitive Advantage on financial statement fraud. This researcher also aims to analyze the role of the Audit Committee as a moderator of the effect of Fraud Hexagon and Green Competitive Advantage on Financial Statement Fraud. Based on the results of the study, it shows that financial targets have a significant effect on financial statement fraud. Accrual Ratio has a significant effect on financial statement fraud. Ineffective monitoring does not have a significant effect on financial statement fraud. Changes in directors do not have a significant effect on financial statement fraud. External pressure has a significant effect on financial statement fraud. Project cooperation has a significant effect on financial statement fraud. Green Competitive advantage does not have a significant effect on financial statement fraud. The Audit Committee strengthens the influence of Financial Targets on Financial Statement Fraud. The Audit Committee strengthens the influence of Accrual Ratio on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Ineffective Monitoring on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Changes in Directors on Financial Statement Fraud. The Audit Committee does not strengthen the influence of External Pressure on Financial Statement Fraud. The Audit Committee strengthens the influence of Project Cooperation on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Green Competitive Advantage on Financial Statement Fraud Creator An entity primarily responsible for making the resource Tandry Whittleliang Hakki1*, Karvicha Akwila2, Priccilya Jurjanta3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3218/2139 Publisher An entity responsible for making the resource available Universitas Bunda Mulia Date A point or period of time associated with an event in the lifecycle of the resource 08September 2024 Contributor An entity responsible for making contributions to the resource tandry.whittle.hakki@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/3a5c79cac1ace9164127cbb7702217e6.pdf 1a926ff0979c080c8d5422d3f2a6c066 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 Transformational Leadership, Interpersonal Trust, P-O Fit on Innovative Work Behavior and Knowledge-sharing Behavior as mediation Subject The topic of the resource Transformational Leadrship, Interpersonal Trust, Person Organization Fit, Knowledge Sharing Behavior, Innovative Work Behavior Description An account of the resource Public organizations must continue to develop efficient and adaptive public services as their competitive advantage. One important strategy in this effort is to increase employee innovative work behavior. The purpose of this research is to explore the factors that influence Innovative Work Behavior of government employees, including Transformational Leadership, P-O Fit, and Interpersonal Trust with Knowledge-sharing Behavior as mediation. The research uses a quantitative approach using the SEM model and smartPLS application to analyze data from 292 functional employees at the Directorate General of Customs and Excise. The results of the analysis show that Transformational Leadership and P-O Fit are positively related to IWB. Meanwhile, Interpersonal Trust does not have a direct influence on IWB but has a positive impact through Knowledge-sharing Behavior as a mediator. One application of this managerial research is to increase Knowledge-sharing Behavior. This can be achieved through development strategies that involve active employee participation, expanding their access to knowledge that can trigger creativity and innovation, and building information systems with open access to all employees. Suggestions for further research are to consider organizational factors that are responsive to change (agile organization) in model analysis so that it can provide a more comprehensive understanding of the factors that influence Innovative Work Behavior in the context of the dynamics of organizational change Creator An entity primarily responsible for making the resource Supargono Rochani1*, F.XSuwarto Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3178/2138 Publisher An entity responsible for making the resource available Esa unggul University Date A point or period of time associated with an event in the lifecycle of the resource 07 September 2024 Contributor An entity responsible for making contributions to the resource Supargono.rochani@student.esaunggul.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/63f169745d363571b31c67ef56de32ff.pdf 9afd136641b5c7ebf6ac79ce9b03abe8 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 Market Orientation and Product Innovation on Competitive Advantage Subject The topic of the resource Market Orientation, Product Innovation, Competitive Advantage Description An account of the resource The development of the traditional food industry has intensified competition among MSMEs. This study aims to analyze the effect of market orientation and product innovation on competitive advantage in traditional food MSMEs in Sukabumi City. The research method uses a causal descriptive quantitative approach with a sample of 128 traditional food MSMEs. Data were collected through questionnaires, interviews, literature study, and documentation. Data analysis used multiple linear regression. The results showed that market orientation had no significant effect on competitive advantage, while product innovation had a positive and significant effect on competitive advantage. Simultaneously, market orientation and product innovation have a significant effect on competitive advantage with a contribution of 15%. This finding indicates that traditional food MSMEs in Sukabumi City need to focus more on product innovation to improve their competitive advantage. This study provides insights for MSME players and related stakeholders in developing strategies to improve the competitiveness of traditional food MSMEs in an increasingly competitive era Creator An entity primarily responsible for making the resource Sukma Septya Wati1*, Dicky Joansyah2, Sopyan Saori3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3108/2137 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Sukabumi, Date A point or period of time associated with an event in the lifecycle of the resource 07September 2024 Contributor An entity responsible for making contributions to the resource sukma173@ummi.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/baa440ff61c3f3e7a5d706df15b36d56.pdf 8ec12f5cdb0ec4029d1ae04561ed042b 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 Measuring Financial Sustainability: The Influence of ROA, BOPO, and NIM on Foreign Exchange National PrivateCommercial Banks in Indonesia Subject The topic of the resource Financial Sustainability Ratio, Return on Assets, Operational Costs toOperational Income, Net Interest Margin (NIM) Description An account of the resource This research aims to analyze the influenceReturn on Assets(ROA), Operating Costs to Operating Income (BOPO) andNet Interest Margin(NIM) againstFinancial Sustainability Ratio(FSR) at National Private Commercial Banks for Foreign Exchange in Indonesia during the period 2018 to 2022. The population in this research is all National Private Commercial Banks for Foreign Exchange in Indonesia during the period 2018 to 2022. The sample selection technique used purposive sampling and 15 banks were selected as research data. . The data analysis method used is panel data regression analysis using Eviews 10. The research results show that: Return on Assets (ROA) has a positive and significant effect on the Financial Sustainability Ratio (FSR). Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) have a negative and significant effect on the Financial Sustainability Ratio (FSR). The R Square value is 0.957730, indicating that the Financial Sustainability Ratio (FSR) is influenced by Return on Assets (ROA), Operational Costs to Operating Income (BOPO) and Net Interest Margin (NIM) of 95.77% Creator An entity primarily responsible for making the resource Muhammad Abdul Muis1*, M. Nurdin2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3007/2136 Publisher An entity responsible for making the resource available Business and Capital Markets Polytechnic Date A point or period of time associated with an event in the lifecycle of the resource 07September 2024 Contributor An entity responsible for making contributions to the resource mam@bcm.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/17ebfc3cad164db13111706803fbe75b.pdf f8065d811851e9718ed46f8e6d18bd3f 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 The Influence of Literacy, Inclusion and Financial Management on The Performance And Sustainability of Msmes In Binjai City Subject The topic of the resource MSMEs, Literacy, Inclusion, Financial Management, Performance, Sustainability Description An account of the resource This study analyzes the impact of literacy inclusion and financial management on the performance and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City, North Sumatra. Utilizing a quantitative research method, the study collected primary data through questionnaires and interviews with 105 MSME owners. The findings indicate that higher financial literacy and inclusion significantly enhance the ability of MSME owners to manage business finances, thereby improving both performance and sustainability. The study highlights the critical role of financial management in the growth and stability of MSMEs, particularly in distinguishing between personal and business finances. Moreover, it confirms that well-managed finances positively influence sales turnover and decision-making processes within MSMEs. The research contributes to understanding the factors that drive MSME success in a regional context, offering practical implications for policy and training programs aimed at improving financial literacy and inclusion among MSME operators. Creator An entity primarily responsible for making the resource Erin Ernawati1*, Nurlaila2, Rahmi Syahriza3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3251/2134 Publisher An entity responsible for making the resource available Master of Sharia Economy, UIN North Sumatra Date A point or period of time associated with an event in the lifecycle of the resource 07September 2024 Contributor An entity responsible for making contributions to the resource erinnayanti5@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/8f2a21452daa8b0bc7a5580c00f52fbe.pdf 678f851ef31a24bc3d6e82ef3b8e4fbe 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 Internal InfluenceLocus of Control And External Locus of Control Towards Organizational Citizenship Behavior (OCB) In The Office of Small And Medium Business Cooperations, West Kalimantan Province Subject The topic of the resource External locus of control, Internal Locus of control, Organizational Citizenship Behavior. Description An account of the resource This research presents important findings regarding the relationship between Internal Locus of control (X1), External locus of control (X2) and Organizational Citizenship Behavior (OCB) (Y). The sample in this research was based on employees at the West Kalimantan Province Small and Medium Enterprises Cooperatives Service, totaling 58 respondents. The sampling technique in this research is Saturated Sampling. Further research is needed to understand more deeply the dynamics underlying the observed phenomena. The results of data analysis and discussion show that there is a positive influence of Internal Locus of Control on Organizational Citizenship Behavior (OCB) and External Locus of Control has a positive influence on Organizational Citizenship Behavior (OCB). The data obtained were analyzed using SPSS 25 Creator An entity primarily responsible for making the resource Neni Prianti1*, Irfan Mahdi2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/3019/2133 Publisher An entity responsible for making the resource available Muhammadiyah University of Pontianak Date A point or period of time associated with an event in the lifecycle of the resource 06September 2024 Contributor An entity responsible for making contributions to the resource nenyprianti25@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