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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>The Influence of Self-Efficacy and Employee Engagement on the Organizational Citizenship Behavior (OCB) of Civil Servants at the Office of Women's Empowerment and Child Protection in West Kalimantan</text>
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                <text>HR, Self-Efficacy, Employee Engagement, Organizational Citizenship Behavior</text>
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                <text>This  research  aims  to  understand  the  relationship  between  self-efficacy  (X1)  and employee engagement (X2) on organizational citizenship behavior (OCB) (Y). The sample in this  study  consists  of  40  respondents  who  are  employees  at  the  Office  of  Women's Empowerment  and  Child  Protection  in  West  Kalimantan.  The  analysis  methods  used  in  this study  include  multiple  regression  analysis,  correlation  coefficient,  determination  coefficient, simultaneous test (F test), and partial test (t test). Based on multiple regression analysis, the regression equation is Y = 1.743 + 0.777X1 + 0.731X2. The multiple correlation shows an R value   of   0.616,   indicating   a   strong   relationship   between   self-efficacy   and   employee engagement  with  OCB  in  this  study.  The  determination  coefficient  shows  an  R²  value  of 0.380,  or  38.0%.  This  means  that  the  self-efficacy  (X1)  and  employee  engagement  (X2) variables affect the OCB (Y) variable by 38.0%, while the remaining 62.0% is influenced or determined by other variables. The simultaneous test results show a significant value (sig) of 0.000    &lt;    0.05,    indicating    that    self-efficacy    perception    and   employee   engagement simultaneously  have  a  significant  effect  on  organizational  citizenship  behavior.  The  partial test  results  for  the  self-efficacy  (X1),  with  a  t-value  of  3.243  &gt;  t-table  1.68,  indicate  a significant  effect  of  the  self-efficacy  (X1)  on  organizational  citizenship  behavior  (Y). Meanwhile, the employee engagement (X2), with a t-value of 2.026 &gt; t-table 1.68, indicates that  the  employee  engagement  (X2)  has  a  significant  partial  effect  on  the  organizational citizenship behavior (Y)</text>
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                <text>Alda Rizma1*, Arninda2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3020/2132</text>
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                <text>Muhammadiyah University</text>
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                <text>aldarizma1412@gmail.com1</text>
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                <text>The Effect of Leverage and Cash Flow Operationon Stock Prices with Company Value as Moderation</text>
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                <text>Leiveiragei, OpeiratingCash Flow, Share Pricei, Company Value</text>
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                <text>The impact of the leiveirage and cash flow opeirationon stock prices and the value of the company as moderation is the goal of this policy. This study also examines the impact of the leiveirgaei and cash flow opeirationon the stock price and the value of the company as a moderation. This research sample is one of 50 companies that are listed on the Indonesian EIfeik  Exchange  in  2021-2023  at  the  Food  and  Beverage  and  Information  Technology Surveyor. The method of research is tested by path analysis, using stata software to test direct and   indirect   effects.   The   results   of   the   study   prove   that the   leiveirageiis   not beirpeinginginfluence and neigative in the face of the stock price. Cash flow opeirationhas a positive and significant impact on stock prices. The value of the company is not significant and significant in the face of the stock price. The value of the company is not able to moderate and negate the relationship between the leiveirageiand the stock price. The value of the company is able to positively and significantly moderate the relationship between cash flow operationsand  stock  prices.  The  results  of  this  research  provide  information  about  the  price  of  the company's investment in the foodand beverage industry and information technology that can help decision-makers in an effort to increase the company's stock price</text>
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                <text>Sihar Tambun1*, Donny Syahputra2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3152/2131</text>
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                <text>Universitas 17 Agustus 1945 Jakarta</text>
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                <text>05September 2024</text>
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                <text>donnysyahputra45@gmail.com</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>Analysis of Perceived Value and Price Perception on Repurchase Intention with Word of Mouth Electronic Information as a Mediating Variable</text>
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                <text>Perceived  Value,  Price  Perception,  Repurchase  Intention,  Word  of  Mouth Electronic Information</text>
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                <text>This  study  aims  to  analyze  the  effect  of  perceived  value  and  perceived  price  on repurchase intention through electronic word of mouth as a mediating variable for consumers of Solaria fast food restaurants in Sukabumi. The background of this study includes the rapid development of the culinary industry in Indonesia, especially fast food restaurants, as well as factors  that  influence  consumer  repurchase  intentions.  The  research  method  used  is  a quantitative   approach   with   a   causal   descriptive   design.   Data   were   collected   through questionnaires  distributed  to  185  respondents  of  Solaria  consumers  in  Sukabumi.  The  data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS). The  results  showed  that  perceived  value and  perceived  price  have  a  positive  and  significant influence  on  repurchase  intention.  Electronic  word  of  mouth  was  also  shown  to  have  a significant  mediating influence  between perceived  value and  price  perception  on  repurchase intentions.  This study concludes that to increase repurchase intentions, fast food restaurants such as Solaria need to increase perceived value and positive price perceptions in the eyes of consumers, and utilize electronic word of mouth as an effective marketing tool</text>
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                <text>Aqiela Rahmadhani1*, Asep Muhamad Ramdan2, Resa Nurmala3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3185/2128</text>
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                <text>Universitas Muhammadiyah Sukabumi</text>
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                <text>04September 2024</text>
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                <text>aqielarahmadhani74@gmail.com</text>
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                <text>Influence of Assist Tug Ship Operation Time and Service RatesPandu-Delay Against The Performance of PT. Delta Mandiri Batam Shipping</text>
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                <text>Tug Assist, Tug Driver Service Rates, Performance</text>
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                <text>Guiding  is  part  of  the  navigation  or  support  function  in  the  safety  of  ship navigation which is caused by the unique characteristics of the port. Quantitative research is a type  of  research  that  uses  numbers  in  processing  data  to  produce  structured  information. Characteristics  of  quantitative  research  using  the  SPSS  application,  aims  to  obtain  data  that describes  the  characteristics  of  objects,  events  or  situations  (Sekaran  &amp;  Bougie,  2016:43). Based on partial hypothesis testing, it is known that the assist tug variable has a positive and significant effect on PT performance. Delta Mandiri Batam. This is proven by 0.002 0.05 and a tcount value of 2,343 ttable 1,697. Tug Assist Contribution to Performance 0.305. So it can be  concluded that  the  first  hypothesis  in  this  research  is  accepted.  This  shows  that the  more reliable  and  accurate  the  quality  of  service  provided  by  employees  during  the  assist  tug process  at  PT.  Delta  Mandiri  Batam means  there  will  be  no  qualityof  service  rates  for  tug-guide  services  and  performance.  The  influence  of  assist  tug  ship  operating  time  has  been proven to have a positive and significant effect on performance at the company PT Pelayaran Delta  Mandiri  Batam,  with  a  regression  coefficient  of  0.027  and  a  t-value  of  2.343,  t -table 1,697</text>
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                <text>Deta Awanda1, April Gunawan Malau2*, Widianti Lestari3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3001/2127</text>
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                <text>Jakarta Maritime College of Science</text>
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                <text>aprilgunawan22@gmail.com</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>The Effect of Return on Asset (ROA) And Current Ratio (CR) on Stock Prices Through Green Accounting As an InterveningVariable In Syariah Stock Companies Listed in Jakarta Islamic IndexPeriod 2019-2023</text>
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                <text>ROA, CR, Green Accounting, Stock Prices</text>
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                <text>The ability of Islamic stock companies to generate profits, pay obligations and have a high ranking in environmental financing does not necessarily have the highest stock price. Therefore, a study was conducted with the aim of determining the effect of ROA and CR and green  accounting  on  stock  prices,  to  determine  the  effect  of  ROA  and  CR  on  stock  prices through green accounting as an intervening variable in Islamic stock companies listed on JII for  the 2019-2023  period.  The  population  was  30  JII  constituent  companies.  The  research sample  was  65  observations  from  13  companies  according  to  the  criteria  for  5  years  of observation.  The  data  analysis  technique  used  panel  data  regression  assisted  by  Eviews software version 10. The results of the study (1) ROA has a positive and significant effect on Green Accounting (2) CR has a positive but not significant effect on Green Accounting; (3) ROA has a positive and significant effect on Stock Price; (4) CR has a positive and significant effect on Stock Price; (5) Green Accounting has a negative but not significant effect on Stock Price;  (6)  ROA  has  a  negative  but  not  significant  effect  on  stock  prices  through  green accounting as an intervening variable; (7) ROA has a negative but insignificant effect on stock prices through green accounting as an intervening variable</text>
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                <text>Muhammad Ramadhan1*, Maryam Batubara2, Nur Ahmadi Bi Rahmani3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3379/2126</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>Determining the Sustainability of Small and Medium Enterprises (SMEs): Application of Information Technology, Innovation and Collaboration</text>
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                <text>Sustainability  of  SMEs,  Application  of  Information  Technology,  Innovation, Collaboration</text>
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                <text>The  objective  of  this  composition  is  to  establish  a  hypothesis  concerning  the relationship   between   variables,   which   may   subsequently   be   employed   for   subsequent research  within  the  domain  of  marketing  management. The  research  method  used  is descriptive  qualitative.  Data  was  obtained  from  previous  research  that  is  relevant  to  this research and sourced from academic online media such as Publish or Perish, Google Scholar, digital reference books and the journal Sinta.The findings of this study indicate that: 1) The utilization  of  information  technology  has  a  significant  impact  on  the  long-term  viability  of small and medium enterprises; 2) Innovation plays a crucial role in shaping the sustainability of  small  and  medium  enterprises;  and  3)  Collaboration  exerts  a  notable  influence  on  the sustainability  of  small  and  medium  enterprises.The  limitations  of  the  data  used  in  this research  make  the  results  less  than  optimal.This  study  holds  significance  for  small  and medium   enterprises   as   it   examines   the   potential   impact   of   incorporating   information technology, innovation, and cooperation on the long-term viability of such businesses</text>
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                <text>Didin Sjarifudin1*, Yayan Hendayana2, Istianingsih3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3290/2078</text>
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            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="67237">
                <text>Universitas Bhayangkara Jakarta Raya</text>
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                <text>02 September 2024</text>
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              <elementText elementTextId="67239">
                <text>didin.sjarifudin@dsn.ubharajaya.ac.id</text>
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              <elementText elementTextId="67241">
                <text>English</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>The Impact of Transformational Leadership and Organizational Culture on Employee Performance: Case Study in A Furniture Company</text>
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            <description>The topic of the resource</description>
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                <text>Transformational Leadership, Organizational Culture, Employee Performance, Job Satisfaction, Furniture Industry</text>
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                <text>This research examines the impact of transformational leadership and organizational culture  on  furniture  industry  employee  performance,  focusing  on  CV.  Agung  Jaya  Putra Furniture.  The  decline in  employee  performance  from  September  2023  to  January 2024  is  a significant  concern.  Using  a  narrative  qualitative  approach,  this  research  examines  the influence  of  leadership  and  organizational  culture  on  employee  performance  through  semi-structured  interviews,  direct  observation,  and  document  analysis  from  various  levels  of management  and  employees.  The  results  show  that  transformational  leadership  and  positive organizational culture significantly affect employee performance. Transformational leadership, which   involves   ideal   influence,   inspirational   motivation,   intellectual   stimulation,   and individualized   consideration,   creates   a   motivating   work   environment.   In   addition,   an organizational culture that supports collaboration, innovation, and recognition also plays a vital role in improving employee performance. Job satisfaction mediates between leadershipstyle, organizational   culture,   and   employee   performance.   Research   recommendations   include developing  leadership  training  programs,  maintaining  a  positive  organizational  culture, attention to factors influencing job satisfaction, adopting flexible management approaches, and integrating   transformational   leadership   values   and   organizational   culture   into   daily management   practices.   These   findings   provide   valuable   insights   for   human   resource management  practitioners  and  organizational  leaders  to  improve  employee  performance  and long-term  business  success  in  the  furniture  industry.  Implementing  effective  leadership strategies  and  developing  a  positive  organizational  culture  is  critical  to  achieving  optimal employee performance and overall company success.</text>
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                <text>Dwiki Fatur Rizki1*</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3122/2123</text>
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            <description>An entity responsible for making the resource available</description>
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                <text>President University</text>
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            <name>Date</name>
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                <text>02 September 2024</text>
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                <text>dwikifaturrizki@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>Determinants of Budgeting Opportunistic Behavior</text>
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                <text>Opportunistic behavior, Budget Formulation, Local revenue</text>
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                <text>The  study  attempted  to  determine  and  analyze  the  effect  of  (1)  local  revenue,  (2) generalallocation  funds,  (3)  special  allocation  funds,  (4)  profit-sharing  funds,  (5)  excess differences   inbudget   calculations   on   opportunistic   behavior   government   budget   in Indonesia.This type of research is quantitative research. The researcher used secondary data. The population were all provinces in Indonesia during the research period 2014-2019. Based on the existing criteria, the sample size was 18 provinces. The data were tested using multiple linear  regression. The  results  indicated  that  local  revenue  did  not  affect  the  opportunistic behavior  of  provincial  government  budgeting  in  Indonesia;  general  allocation  funds  did  not affect  the  opportunistic  behavior  of  provincial  government  budget  formulation  in  Indonesia; special   allocation   funds   affected   the   opportunistic   behavior   of   provincial   government budgeting  inIndonesia;  funds  profit-sharing  did  not  affect  the  opportunistic  behavior  of provincial government budget formulation in Indonesia; and the excess budget calculation did not affect the opportunistic behavior of provincial government budgeting in Indonesia.    The further investigation with wider sample size was needed to clarify the finding</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Ulla Ramadini1*,Sarwani2, Lili Safrida3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3088/2122</text>
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            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="67179">
                <text>Universitas Lambung Mangkurat</text>
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                <text>ulla.ramadini88@gmail.com</text>
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                <text>Analysis of Quality of Work Life on Employee Job Performance Through Emotional Fatigue as a Mediating Variable</text>
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                <text>This  study  aims  to  determine  the  mediating  effect  of  emotional  exhaustion  in  the relationship  between  quality  of  work  life  and  employee  performance.  The  research  method used  in  this  research  is  quantitative  research  method  with  associative  descriptive  approach. The  sample  technique  used  was  saturated  sample  by  distributing  questionnaires  to  233 employees of Perumda Tirta Jaya Mandiri Sukabumi Regency and the data analysis technique was Structural Equation Modeling (SEM) with the help of AMOS software version 24. The results  of  this  study  indicate  that  Perumda  Tirta  Jaya  Mandiri  has  succeeded  in  building quality  of  work  life,  emotional  exhaustion,  and  good  work  performance  in  the  eyes  of employees. Quality of work life has a direct and significant effect on emotional exhaustion of 0.954,   emotional   exhaustion   has a direct   and   significant effect on   employee   work performance  of 0.965 emotional  exhaustion  mediates  effectively  in the  relationship  between quality of work life and employee work performance with an indirect effect of quality of work life on employee work performance of 0.982. The direct relationship effect of quality of work life  on  employee  work  performance  is  smaller  than  the  indirect  effect.  Thus,  it  can  be concluded that emotional exhaustion acts as a mediator of the relationship between quality of work life and employee work performance</text>
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                <text>Aprilia Salsiah Handawani1*, Asep Muhamad Ramdan2, Resa Nurmala3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3068/2121</text>
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                <text>Universitas Muhammadiyah Sukabumi</text>
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                <text>02September 2024</text>
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                <text>apriliasalsiahhandawani078@ummi.ac.id</text>
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                  <text>Vol. 5 No. 4 (2024)</text>
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                <text>Comparative Analysis of the Calculation of Income Tax Article 21 Before and After the Implementation of Government Regulation No. 58 of 2023 at PT Bukit Asam Tbk against Potential Overpaid Taxes in December</text>
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                <text>Income Tax Article 21, Government Regulation No. 58 of 2023, PT Bukit Asam Tbk</text>
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                <text>The  research  conducted  to  Comparatibve  Analysis  of  Income  Tax  Article  21 Calculations Before and After the Implementation of Government Regulation No. 58 of 2023 at PT Bukit Asam Tbk. Government regulation No. 58 of 2023 is a regulation that regulates the calculation of income tax Art. 21 using the effective tax rate. The research method used in this research are using a quantitative research method processed using SPSS Version 29. This research uses a Wilcoxon Signed Rank Test with a population of all permanent employees of PT  Bukit  Asam  Tbk  who  receive  income  from  January  to  December  2023,  totaling  1481 employees. The research results show that hat PP 58 of 2023 has a significant negative effect on PPh 21 imposed on PT Bukit Asam Tbk employees in the December tax period and there are employees who experience overpayment.</text>
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                <text>Lutfiah Azizah Azzahra1*, Devianti Yunita H2</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/3061/2114</text>
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                <text>Universitas  Padjadjaran</text>
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                <text>lutfiah20002@mail.unpad.ac.id</text>
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                <text>English</text>
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