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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,249 Documents

98 99 100 101 102

Effectiveness of Civil Servants’ Performance Through Budget Participation and Organizational Citizenship Behavior (OCB): A Literature Review Sabdan, Sitti Rahmatiah; Husin, Husin; Nitri Mirosea
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5436

The effectiveness of civil servants' performance (ASN) is a key factor in achieving accountable public governance. This study aims to examine the relationship between budget participation and Organizational Citizenship Behavior (OCB) in enhancing ASN performance effectiveness through a literature review approach. The findings indicate that ASN participation in the budgeting process strengthens their understanding of organizational goals and fosters a greater sense of responsibility in program implementation. Meanwhile, OCB—which includes voluntary behaviors such as assisting colleagues and demonstrating concern for the organization— contributes to the creation of a collaborative and productive work culture. The integration of budget participation and OCB generates a positive synergy that enhances ASN performance effectiveness. This study highlights the importance of bureaucratic reform that promotes active participation and proactive work behavior within the framework of accountability and transparency in public financial management.

Sustainable Innovation, Digitalization, and Economic Resilience: A Systematic Literature Review on SMEs Sabil, Sabil; Hakim, Lukman; Lestiningsih, Amin Setio; Widodo, Dwiyatmoko Puji; Hakim, Sugiyah; Sofyanty, Devy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5482

Digital transformation has become one of the main drivers of sustainable innovation in small and medium-sized enterprises (SMEs), especially in the face of global disruption and the need to adapt to rapid market changes. This study aims to examine the relationship between sustainable innovation, digitalization, and the economic resilience of SMEs, with a focus on how digital transformation strategies can enhance competitiveness while supporting sustainable business practices. Using a systematic literature review approach, this article analyzes relevant scientific publications to identify patterns, trends, and key thematic categories emerging from the current literature. The findings reveal that digital transformation drives new, more adaptive business models, strengthens dynamic capabilities, and enhances SMEs' resilience in facing crises. Additionally, the literature emphasizes that digitalization plays a crucial role in accelerating innovation in products and services oriented toward sustainability, while also opening opportunities for SMEs to access global markets in a more inclusive manner. This research contributes conceptually by offering a synthesis framework on the role of digitalization in sustainable innovation and SME economic resilience, while also providing practical implications for business actors and policymakers in formulating strategies to strengthen SME competitiveness in the digital era. These findings also open up further research opportunities on contextual digital adoption models and mechanisms for implementing sustainable innovation across various industrial sectors.

Navigating the Commodity Rollercoaster: Efficiency, Firm Size and Profitability in Mining Manufacturing under Price Volatility (2020-2024) Salsabila, Annisa; Widajatun, Vincentia Wahju
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5490

This study analyzes the profitability of mining manufacturing companies in Indonesia, focusing on the period of high commodity price volatility from 2020 to 2024. The objective is to examine the influence of operational efficiency and firm size on profitability (EBITDA Margin), as well as the moderating role of commodity price volatility in this relationship. The method used is quantitative, with panel data from 53 companies listed on the Indonesia Stock Exchange (IDX), analyzed using panel data regression with the Fixed Effects model. The results prove that operational efficiency has a negative effect on profitability, and firm size also has a negative effect on profitability. Commodity price volatility strengthens the positive effect of operational efficiency but, conversely, weakens the negative effect of firm size on profitability. In times of price uncertainty, operational efficiency becomes a more crucial factor in determining profitability resilience than the size of the firm.

User-Generated Content and Influencer Marketing in Fashion Retail: How User Engagement Mediates Purchase Intention on Shopee Nathanael, Naomi; Utami, Christina Whidya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5516

The rapid expansion of e-commerce, particularly in the fashion retail sector, has emphasized the importance of digital marketing strategies such as user-generated content (UGC) and influencer marketing. This study investigates how UGC and influencer marketing influence consumers' purchase intention on Shopee, with user engagement as a mediating variable. Using a quantitative approach, data were collected through online surveys from 150 Shopee users who had encountered fashion-related content either from users or influencers. Structural Equation Modeling (SEM) was employed to analyze the relationships between variables. The findings reveal that both UGC and influencer marketing significantly enhance user engagement. However, neither UGC nor influencer marketing directly influences purchase intention without user engagement. User engagement fully mediates the effect of both variables on consumers’ intention to purchase. This implies that engaging users emotionally and interactively is crucial for converting digital exposure into buying decisions. The study underscores the importance of fostering authentic engagement through personalized content and strategic influencer partnerships. These insights offer practical implications for fashion brands and marketers in optimizing their social media strategies to drive online sales effectively.

Optimizing HR Strategy Based on Dave Ulrich's Model to Improve Operational Efficiency in the Transportation Industry Saragih, Tiarmin; Siahaan, Jusuf Roni; Nugroho, Raihan Nasywa; Setyawati, Aswanti; Sihombing, Sarinah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5050

The transportation industry faces challenges in improving operational efficiency amid intense competition and regulatory changes. This study aims to analyze the application of the Dave Ulrich model in HR management strategies to improve the operational efficiency of transportation companies. This research uses a qualitative method with a case study approach in a transportation company. Data were collected through in-depth interviews with HR managers and employees, field observations, and document analysis of HR policies. Data analysis was conducted using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. The results showed that an effective HR strategy can improve operational efficiency. Data-driven workforce planning improved resource allocation efficiency by 22%, while industry needs-based training improved employee competencies by 30%. HR digitization through HRIS reduced administrative time by 40%, and the implementation of performance-based incentives increased productivity by 25%. In addition, the retention strategy implemented successfully reduced the turnover rate by 15%. The findings confirm that the integration of HR roles into business strategy through data-driven and technology-driven approaches can improve a company's operational efficiency.

Influencing Purchase Intention of Korean Cosmetics in Payakumbuh Marlina, Winny; Amalia, Renada; Putri, Suci Fresti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5079

The growing K-beauty trend due to the influence of Hallyu or Korean Wave which represents the spread of South Korean culture globally, including in terms of beauty standards. This phenomenon highlights the concept of South Korean beauty that prioritizes a fresh and natural appearance through the use of makeup. This study aims to see the effect of social media effectiveness, country of origin, brand image, on purchase intentions moderated by halal product knowledge on South Korean cosmetics in Payakumbuh City. A quantitative approach was used in this study, data were analyzed using SEM-PLS with a sample size of 194 people. The results showed that Information Accuracy, Brand Credibility, had a significant positive effect, but information quality and source credibility did not affect the Effectiveness of Social Media Communication, country of origin and brand image variables had a positive and significant relationship direction to purchase intentions. Moderation of halal product knowledge did not moderate the relationship between country of origin and purchase intentions, halal product knowledge increased the relationship between brand image and purchase intentions.

Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5146

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.

The Influence of Psychological Capital and Transformational Leadership in Encouraging Innovative Behavior and Employee Performance: Testing the Readiness to Change of Microenterprise Employees in Situbondo District Prayogo, Yusuf Rio Wahyu; Rachmawati, Riani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5147

This study aims to understand the role of psychological capital and transformational leadership in encouraging innovative behavior and employee performance, by considering readiness for change as a mediating variable. The focus of the study was directed at the Micro Business sector in Situbondo, which has so far focused more on technical and financial aspects, while the psychological aspects of employees are often ignored. In fact, this aspect contributes significantly to business competitiveness and sustainability. The research approach used was quantitative with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results showed that psychological capital had a positive and significant effect on innovative behavior and employee performance. In addition, readiness for change was proven to act as a mediating variable that strengthened the influence of psychological capital on both variables. Transformational leadership also had a positive effect on innovative behavior, but did not have a significant effect on employee performance. However, the effect of transformational leadership on innovative behavior can be significantly mediated by readiness for change. So far, human resource development in this sector tends to ignore employee psychological strengths such as optimism, self-efficacy, hope, and resilience, even though these elements have proven crucial in creating an innovative and high-performing workforce. Practical advice from this study is the need for interventions specifically designed by the government or policy makers in the form of positive psychology-based training.

The Influence of Green Product Awareness and Perceived Benefit on Green Purchase Intention with Green Attitude as Mediating Variable (Case Study: Fore Coffee Customers in Yogyakarta) Jemian, Maria oktaviani; Ningrum , Nonik Kusuma; Maharani, Bernadetta Diansepti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5169

This study aims to analyze the influence of green product awareness and perceived benefit on green purchase intention, with green attitude as a mediating variable, among Fore Coffee customers in Yogyakarta. This study uses a quantitative approach with 120 respondents and data analysis techniques using SPSS. The results of the study indicate that green product awareness and perceived benefits have a positive and significant effect on green purchase intention. Additionally, green product awareness and perceived benefits also have a positive and significant effect on green attitude. However, green attitude does not have a significant effect on green purchase intention.

M-Health Service Quality Analysis of Kimia Farma Mobile Application on Google Play Store Using Sentiment Analysis and Topic Modeling Methods Suhendro, Fanji Hari; Rochman, Didit Damur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5176

Digital Transformation in the pharmaceutical industry grew rapidly, accelerated by the COVID-19 pandemic, leading to a surge in mobile healthcare service transactions. Kimia Farma Mobile, initiated by PT Kimia Farma Apotek, is a m-health application that provided medicine purchase, consultation, and laboratory services. However, the Kimia Farma Mobile application had a lower rating than its competitors. This study aimed to analyze user satisfaction and dissatisfaction levels based on Google Play Store reviews to understand the root causes of its low rating. Utilizing sentiment analysis, reviews were classified into positive and negative polarities. Latent Dirichlet Allocation (LDA) was then used to identify key factors influencing satisfaction and dissatisfaction within the M-Health Service Quality framework. The Support Vector Machine (SVM) method was chosen for its high accuracy, yielding an F1-score of 97.39%. The results showed that positive reviews were primarily driven by ease of use and helped users in providing optimal services. In contrast, negative reviews were linked to issues in Information Quality, Interaction Quality, and System Quality. This study concludes by providing specific recommendations to improve the application's service quality, operational systems, and overall user experience to enhance satisfaction and boost its rating.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ebit Bimas Saputra

Contact Email dinasti.info@gmail.com

Phone +6282287504359

Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Abstract

Abstract

Abstract

Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA