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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

100 101 102 103 104

A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
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.v6i5.5377

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.

Exploring Consumer Behavior in Coffee Shops: How Store Atmosphere and Sustainability Marketing Affect Purchase Intentions Through Perceived Value Dirgandana, Ghaqa; Tamara, Dewi
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.v6i5.5398

Recent years, academic and practical attention toward store atmospherics has grown, driven by its consideraable impact on consumer behavior. Simultaneously, sustainability has emerged as a prominent topic across various industries, including the culinary sector. This study investigates how store atmosphere and sustainable marketing practices affect consumer purchase intention, emphasizing the mediating role of perceived value—specifically in the context of coffee shop consumption behavior in Indonesia. Data were collected via an online survey targeting frequent local coffee shop visitors, yielding 200 respondents through convenience sampling. The study utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique for analysis, with SmartPLS 3.0 software serving as the primary analytical tool. The dependent variable is purchase intention, while the independent variables comprise store atmosphere and sustainability marketing, with perceived value functioning as an intermediary factor in the model. The results indicate, first, that a significant and positive effect is exerted by store atmosphere on consumers’ purchase intention. Second, sustainability marketing does not demonstrate a direct and statiscally notable influence on consumers' buying decisions. Finally, Perceived value serves as a crucial intermediary in the linkage between store atmospherics, sustainability marketing, and purchase intention within Indonesian coffee shops.

The Effect of Profitability, Corporate Social Responsibility Disclosure, Deferred Tax Expense on Tax Avoidance Zega, Yosua; Ramadhan, Yanuar
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.v6i5.5407

This study aims to explore tax avoidance in Indonesia through manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax avoidance is a strategy used by companies to minimize their tax obligations. Tax avoidance can be examined from several factors, namely profitability, corporate social responsibility disclosure, and deferred tax liabilities. Tax avoidance is a legal action but is considered unethical because it involves efforts to minimize the amount of tax owed. This study uses a purposive sampling method with secondary data sources, namely annual reports and sustainability reports. Data processing uses SPSS with classical assumption tests and regression tests using multiple linear regression. The results show that profitability has a negative effect on tax avoidance, corporate social responsibility disclosure has no effect on tax avoidance, and deferred tax liabilities have a positive effect on tax avoidance. Meanwhile, profitability, corporate social responsibility disclosure, and deferred tax liabilities simultaneously affect tax avoidance.

Exploring Financial and ESG Drivers of Firm Value: The Moderating Effect of Dividend Policy in the Energy Sector Sartono, Imam; Risman, Asep
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.v6i5.5445

The transition toward sustainable energy practices has created increasing pressure on companies to align financial performance with environmental, social, and governance (ESG) objectives. This study aims to examine the effects of sustainability, profitability, and capital structure on firm value, while analyzing the moderating role of dividend policy among energy sector companies listed on the Indonesia Stock Exchange (IDX). Sustainability is assessed using ESG Score, profitability by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and dividend policy by Dividend Payout Ratio (DPR). A quantitative method is employed, utilizing panel data from 28 firms selected through purposive sampling over the 2017–2023 period. The findings reveal that profitability and capital structure significantly influence firm value, while sustainability shows no significant effect. Furthermore, dividend policy negatively moderates the relationship between profitability and firm value, but does not moderate the effect of sustainability or capital structure. The study concludes that financial metrics remain dominant drivers of firm value in the energy sector, while ESG initiatives may require longer-term adoption to show measurable impact. These insights offer practical implications for corporate managers and investors in aligning strategic financial decisions with sustainability goals.

The Influence of Service Solvency and Financial Independence on Financial Sustainability in Provincial Governments on the Island of Sumatra Melfiana, Bunga; Sulaiman, Sulaiman; Frymaruwah, Edwin
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.v6i5.5480

This study aims to analyze the influence of service solvency and financial independence on financial sustainability. Financial sustainability is the ability of a local government to fulfill its obligations in providing services to the public, both now and in the future. Factors such as service solvency and independence are believed to influence financial sustainability in provincial governments on the island of Sumatra. This study used a quantitative approach with a saturated sampling technique involving 10 provincial governments on the island of Sumatra. Data were collected through the e-PPID website of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Audit Reports of the Republic of Indonesia for 2019-2023. Data were analyzed using panel data multiple regression to examine the relationship between variables. The results indicate that service solvency and financial independence, both partially, have a positive and significant effect on financial sustainability. Simultaneously, service solvency and financial independence have a significant effect on financial sustainability. This study concludes that improving service solvency and financial independence can enhance and promote financial sustainability. Therefore, local governments need to continue improving these two factors to encourage good, equitable, and high-quality public services, thus supporting financial sustainability.

The Effect of Workplace Social Support (Supervisor and Co-Worker Support) on Job Performance With Work Engagement As A Mediator (A Study of LPSE UO Operators ff The Tni Headquarters) Hermawan, P.Y. Deni; Atmoko, Andreo Wahyudi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3868

This study aims to analyze the direct influence between supervisor support and job performance on LPSE operators of UO Mabes TNI Work Unit, and to analyze the direct influence between co-worker support and job performance on LPSE operators of UO Mabes TNI Work Unit. This study also aims to analyze the direct influence between supervisor support and work engagement on LPSE operators of UO Mabes TNI Work Unit, and the direct influence between co-worker support and work engagement on LPSE operators of UO Mabes TNI Work Unit. In addition, this study aims to analyze the direct influence of work engagement on job performance on LPSE operators of UO Mabes TNI Work Unit. Another objective is to analyze the indirect influence between supervisor support and job performance mediated by work engagement on LPSE operators of UO Mabes TNI Work Unit, and to analyze the indirect influence between co-worker support and job performance mediated by work engagement on LPSE operators of UO Mabes TNI Work Unit. This study adopts a positivist paradigm that focuses on finding the truth through an empirical and measurable approach, with an ontological view of realism that believes that reality can be expressed with clear evidence and can be tested scientifically. The methodology used is mixed methods, which combines quantitative and qualitative approaches to obtain more comprehensive and valid data. This study adopts an explanatory research type to explain the causal relationship between the variables studied and test existing theories. Based on this study, it is concluded that the results of the research data analysis show several important findings. First, there is no direct influence between support from superiors (supervisor support) and job performance on LPSE operators in the UO Mabes TNI Work Unit environment. Likewise, there is no direct influence between co-worker support and job performance on the same LPSE operators. However, support from superiors is proven to have a direct influence on the work engagement of LPSE operators, as well as support from co-workers which has a direct effect on the level of work engagement. In addition, it was found that work engagement has a significant direct effect on the job performance of LPSE operators. Furthermore, the results of the study also showed an indirect effect between support from superiors on job performance mediated by work engagement. The same thing was also found in co-worker support, which has an indirect effect on job performance, with work engagement as the mediator.

Investment Strategy, Business Capital and Income Against Recession Risk Through Government Regulations Supardi, Supardi; Sriyono, Sriyono; Qomarudin, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3898

This research explores investment strategies, working capital, and income during economic recessions, emphasizing the role of government policies in achieving Sustainable Development Goal (SDG) No. 9, which focuses on resilient infrastructure, sustainable industrialization, and innovation. Through explanatory analysis, the study examines the relationship between investment approaches and economic uncertainty. The findings indicate that, during recessions, investment strategies focused on critical infrastructure can enhance economic resilience and support long-term growth. Flexible and adaptive working capital management is also crucial for businesses to navigate market volatility and mitigate the risk of instability. The study reveals that investment strategies and income are influenced by government regulations, whereas working capital does not have a direct impact on these regulations. However, both investment strategies and venture capital affect recession risk through government regulation. Additionally, government regulation plays a mediating role in the impact of income on recession risk, underscoring its importance in stabilizing the economy during uncertain times. These findings highlight the need for innovative investment approaches and strategic financial management to build economic resilience and advance SDG No. 9. In conclusion, appropriate government policies and effective capital management can help reduce the adverse effects of economic downturns, ensuring a more stable economic environment during periods of uncertainty.

Analysis of XYZ KAP Auditors Understanding of The Implementation of Private Entity SAK (SAK EP) Zakkiandri, Zakkiandri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3998

Abstract Private Entity Financial Accounting Standards (SAK) are prepared to meet the financial reporting needs of private entities. The implementation of Private Entity Financial Accounting Standards (SAK EP) which will be enforced in 2025 requires auditors to have a deep understanding of the standards. This study aims to analyze the level of understanding of auditors at XYZ Public Accounting Firm (KAP) towards SAK EP. The research method used is a quantitative approach using a questionnaire as a data collection instrument. The questionnaire was distributed to auditors to measure their level of knowledge about the basic concepts, principles, and application of SAK EP in the financial statement audit process. This study is expected to provide an overview of auditor readiness in facing the implementation of SAK EP and become a basis for designing more effective training programs in the future.

Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates Rachmat, Daris Mujib; Rahayu, Andini Dwi; Wijayanto, Danang Tri; Arieftiara, Dianwicaksih
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to analyse the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector. The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness. This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men. This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers, this is in line with the OECD proposal at the G20 Presidensial 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities for example in the form of maternity leave, menstrual leave

Research Collaboration and Epistemic Gaps in Public Sector Financial Sustainability: A Global Bibliometric Perspective Lekettey, Edem; Nugraha, Nugraha; Sari, Maya
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.v6i5.4880

This study examines trends in international cooperation within Local Government Financial Sustainability (LGFS) research, a discipline that is becoming increasingly significant owing to the financial difficulties encountered by subnational governments and the need for equitable governance in accordance with Sustainable Development Goals (SDGs). Despite ongoing studies, disparities persist in the involvement of industrialized versus developing nations in LGFS research. This study uses bibliometric methodology with 627 Scopus-indexed data from 2007 to 2025 and VOSviewer to illustrate the co-authorship and keyword networks. Richer countries like the US, UK, and Australia are at the heart of the core-periphery structure, according to the research, while underdeveloped countries are mostly unrepresented on the periphery. Prominent writers and advocacy organizations are within European institutions. The Global South provides only limited intellectual guidance. Keyword co-occurrence mapping shows a shift during the COVID-19 epidemic from austerity and accountability to decentralization and governance. This study revealed disparities in worldwide LGFS research networks, potentially benefiting from donor-driven initiatives. It advocates equal co-authorship policies, enhanced training in underrepresented fields, and open-access distribution to promote inclusive knowledge advancement. The results provide guidance for establishing a framework for global and regional cooperation.

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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

Abstract

Abstract

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