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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

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The Influence of Return on Assets, Return on Investment, Debt to Equity Ratio, and Dividend Payout Ratio on Firm Value (An Empirical Study on the Banking Sector Listed on the Indonesia Stock Exchange) Nur Ayu, Luh Nyoman Fajar; Suci, Ni Made; Suarmanayasa, I Nengah
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.v6i5.5178

This study aims to examine and analyze the influence of Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative causal approach to test the impact of ROA, ROI, DER, and DPR on firm value in the banking sector. The sample was determined using purposive sampling, consisting of 11 banking companies that consistently distributed dividends throughout the 2021–2023 period, resulting in a total of 33 observational data points. Secondary data in the form of financial statements were obtained from the official websites www.idx.co.id and each respective company. The analysis technique used was multiple linear regression, along with classical assumption testing and data processing using SPSS version 26. The results of the study indicate that Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) have a significant influence on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2021–2023 period, both partially and simultaneously. This indicates that asset utilization efficiency, investment optimization, capital structure management, and consistent dividend policies are crucial factors influencing investor perceptions of firm value, and they serve as a basis for investment decision-making and corporate managerial strategies.

The Influence of Advertising Spending and Monetary Promotion on Brand Loyalty with Brand Identification as a Mediating Variable for the Mie Sedaap Brand Djawa, Getrudis Hendrina Maramba; Lukitaningsih , Ambar; Ningrum, Nonik Kusuma
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.v6i5.5183

This research aims to analyze the influence of advertising spending and monetary promotion on brand loyalty, with brand identification serving as an intervening variable for the Mie Sedaap brand. This study used a quantitative approach with 150 respondents, and SPSS was used for data analysis. The findings indicate that both advertising spending and monetary promotion have a positive and significant effect on brand loyalty. Furthermore, advertising spending and monetary promotion also positively and significantly influence brand identification. Lastly, brand identification is found to have a positive and significant effect on brand loyalty.

The Effect of Dividend per Share and Earnings per Share on Stock Prices of Consumer Non-Cyclicals Sector Companies Zerlyanti, Ni Gusti Ayu Marcella; Putra, I Made Pande Dwiana
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.v6i5.5193

Supply, demand, and the decisions made by capital market participants all affect a stock’s price, which is its present worth on the stock exchange. Consistent increases in stock prices reflect the success of management in managing the business and attracting investor interest. This study aims to investigate the relationship between dividends and earnings per share and stock prices. Companies in the non-cyclical consumer sector that were listed on the Indonesia Stock Exchange between 2021 and 2023 make up the study’s population. The sample consists of 155 observations selected using purposive sampling techniques. Through non-participant observation, data were gathered. Multiple linear regression analysis is the method of analysis that is employed. The results of the study indicate that stock values benefit from dividends and earnings per share. Because they show the financial performance of the business and dividend-paying capacity, both earnings and dividends per share are seen by investors as positive signals when making investment decisions. This finding is consistent with the signal theory. Companies are advised to implement a consistent dividend per share distribution policy and increase profitability in order to strengthen investor confidence.

Analysis of Service Quality on Community Satisfaction of Bogor Regency BAPPENDA Taxpayers Banowati, Benna; Nurhayati, Popong; Asikin, Zenal
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.v6i5.5213

This study aims to analyze the influence of service quality on taxpayer community satisfaction at the Regional Revenue Management Agency (BAPPENDA) of Bogor Regency. The research employed a quantitative approach using a survey method and Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis. The measured dimensions of service quality include reliability, responsiveness, assurance, empathy, and tangibles, while community satisfaction serves as the dependent variable. The results indicate that the four dimensions of reliability, assurance, empathy, and tangibles have a positive and significant effect on community satisfaction. However, the responsiveness dimension does not show a significant influence. These findings suggest that information accuracy, staff professionalism, empathetic attitudes, and adequate service facilities are key factors in creating taxpayer satisfaction. On the other hand, response speed alone, without accurate resolution, is insufficient to improve public satisfaction. The implication of this study highlights the need to substantially enhance public service quality by strengthening reliability, transparency, and empathy to build a responsive and citizen-oriented tax administration system.

Policy Trade Balance Formed from Indonesian Plastic Industry Exports Ratnasih, Cicih; Saleh, Sugiyanto; Damayanti, Dian
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.v6i5.5506

This research investigates how Indonesia’s plastic product exports influence the national trade balance, drawing comparative lessons from fellow ASEAN economies. Employing a multiple linear regression approach, the study evaluates the impact of five macroeconomic indicators—exchange rate, foreign direct investment (FDI), inflation, production volume, and logistics infrastructure—on export performance. The analysis reveals that all variables exert statistically significant effects, with FDI inflows and infrastructure quality emerging as the most influential drivers of export growth. A weaker exchange rate tends to bolster export competitiveness, whereas inflation undermines cost-efficiency and market viability. Higher production output and enhanced logistics systems contribute directly to increased export capacity and operational effectiveness. The findings underscore the need for integrated macroeconomic strategies focused on inflation control, investment attraction, and infrastructure development to reinforce Indonesia’s trade balance through plastic industry exports. These policy directions align with ASEAN’s broader agenda for industrial resilience and export-oriented development.

The Impact of TikTok Marketing Strategy on Purchase Intention Through Brand Image: A Case Study of N’Pure Febrian, Rifki; Nugrahani, Rah Utami
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.v6i5.5259

The beauty industry in Indonesia has grown rapidly, driven by the increasing popularity of local skincare brands. One such brand, N’Pure, leverages TikTok to engage with consumers through interactive content, hashtags, live sessions, and campaigns. Social media marketing is now considered a highly effective approach to reach and influence consumer behavior. However, N’Pure faces challenges, including intense price competition from imported products and reduced consumer purchasing power, which leads to more selective buying decisions. This study investigates the influence of social media marketing on purchase intention, with brand image as a mediating variable. A quantitative, causal approach was employed using a sample of 400 respondents selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Findings reveal that social media marketing has a positive and significant effect on purchase intention, both directly and indirectly through brand image. Social media marketing also significantly enhances brand image, and brand image itself has a positive impact on purchase intention. These results highlight the strategic role of TikTok-based marketing in shaping brand perception and driving consumer purchase behavior in the skincare industry.

The Influence of Management Control and Leadership Style on Good Corporate Governance with Organizational Commitment as a Mediating Variable (Empirical Study at PT Paraduta Servis Indonesia) Usrial, Nur Muhammad Majid; Sulhendri, Sulhendri
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.v6i5.5277

This study aims to determine the effect of management control and leadership style on good corporate governance, with organizational commitment as a mediating variable. Data collection methods used Google Forms, and the study population consisted of 220 employees of PT Paraduta Servis Indonesia. Data analysis used Structural Equation Modeling. (SEM), validity test, reliability test, and hypothesis test. In this study, the validity test of all scales is declared valid, this is because the factor loading value (in the Original sample column) is more than 0.5 and the probability value (P values) is below 0.05. The variable reliability test is also declared reliable because the value of each variable is above the minimum value of 0.70. The hypothesis test of this study shows that management control has a significant effect on Good Corporate Governance (GCG), leadership style has a significant effect on Good Corporate Governance (GCG), organizational commitment has a significant effect on Good Corporate Governance (GCG), this can be seen from the P values less than 0.05, so the hypothesis is accepted. Management control through organizational commitment has a significant effect on Good Corporate Governance (GCG), leadership style through organizational commitment has a significant effect on Good Corporate Governance (GCG). This can be seen from the P Value is less than 0.05, so the hypothesis is accepted.

The Role of Circular Economy Dimensions in Strengthening Sustainable Supply Chain Management Lestari, Lucia Dyah; Ermawati, Wita Juwita; Cahyadi, Eko Ruddy
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.v6i5.5295

This study aims to uncover the effect of circular economy practices on sustainable supply chain management and to identify which dimensions of the circular economy most significantly contribute to improving supply chain performance. The research was conducted between February and April 2025 in the Cigondewah area of Bandung City, West Java, known as a center for small and medium-sized textile industries. A quantitative approach was employed, utilizing surveys and documentation analysis. Data were collected from 120 textile business actors through structured questionnaires and interviews, supported by secondary data from industry reports and government sustainability policies. The findings demonstrate that the implementation of circular economy practices has a positive and significant influence on the performance of sustainable supply chains. Through dimensional analysis, the study reveals that Rethink, Refurbish, and Reuse strongly enhance cost efficiency; Reuse, Reduce, and Recycle improve agility; and Rethink, Repurpose, Reuse, and Recycle effectively support environmental sustainability. Social sustainability is primarily driven by Recycle, while Remanufacture and Recover require strategic improvement. Reliability is strengthened by Recycle, Repurpose, Reuse, and Rethink, but Recover remains a key challenge. In the dimension of responsiveness, Recycle performs well, while Remanufacture and Recover need targeted attention. These insights provide practical implications for prioritizing specific circular economy dimensions to advance supply chain sustainability in the textile sector.

Financial Distress, Capital Structure, Cash Flow, and Production Capacity on the Value of Transportation Sub-Sector Companies Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
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.v6i5.5352

The author conducted research to prove the hypothesis and analyze the influence of financial distress, capital structure, cashflow, and operating capacity on firm value. A quantitative approach was used using secondary data in the form of financial reports of transportation sub-sector companies listed on the Indonesia Stock Exchange. There were 60 observations with panel data, namely cross-sectional data from 12 transportation sub-sector companies reviewed in time series for 5 reporting periods, namely 2019-2023. The analysis used a multiple linear regression model with four independent variables (DIST, STRC, CF, OPR) and one dependent variable (FV). The data testing results found that DIST and STRC individually had a significant negative effect on FV. Furthermore, CF and OPR individually had a positive and significant effect on FV. Kesulitan keuangan can be an indicator of a company approaching bankruptcy and reduce investor confidence, which assesses the company as less profitable. A lower STRC ratio indicates better capital adequacy, which can increase investor confidence and assess the company as more profitable. Good CF and OPR conditions can increase FV because investors assess the company's liquidity and operational performance as being quite healthy.

Customer Perception of the Use Application Sharia Pawnshops Reviewed from Age Groups: A Study at the Meulaboh Branch of Sharia Pawnshops Irayana, Rizka; Rinaldi, Mikhral; Hendrawan, Yoni
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.v6i5.5364

This study aims to analyze customer perceptions of the use of the Sharia Pawnshop application, focusing on the differences between the young age group (18-35 years) and the elderly age group (over 50 years) at the Sharia Pawnshop Branch in Meulaboh. The digital transformation in Sharia financial services has changed the way the community accesses services; however, the adoption of this digital application shows significant differences based on age. The research method used is descriptive qualitative, with data collection through semi-structured interviews and direct observation of 23 customers. The results indicate that younger customers tend to be more positive and active in using the application, utilizing features such as online pawn booking and installment payments. In contrast, elderly customers show high resistance, attributed to limited technological knowledge and concerns about data security. Support from staff in the digitalization process has proven to be crucial in bridging the existing digital divide. This study emphasizes the need for an educational and inclusive approach in digital transformation so that all age groups can benefit from Sharia financial services in the digital era. The findings are expected to provide strategic recommendations for the Sharia Pawnshop in designing more adaptive and inclusive services.

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Home Page

OAI Link

Editorial Team

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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

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