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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

102 103 104 105 106

Marketing Competency, Marketing Innovation, and Sustainable Competitive Advantage of Small and Medium Enterprises (SMEs): A Study on Eucalyptus Oil SMEs in Buru District Lestari, Feni Ayu; Rufaidah, Popy
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.v6i5.5191

The research seeks to ascertain the influence of marketing proficiency and innovative marketing strategies on enduring competitive advantage inside of small enterprises and medium enterprises (SMEs) of eucalyptus oil in Buru Regency. data was collected via a questionnaire administered to 60 populations of eucalyptus oil entrepreneurs in Buru Regency. inside of this research, the explanatory variable of marketing competency uses two dimensions, namely capabilities and resources. Then for the independent variable of marketing innovation utilizing four dimensions, namely novelty in offerings, pricing strategies, sales channel advancements, and marketing communication breakthroughs. While for the dependent variable of sustainable competitive advantage, the dimensions used are product innovation advantage, managerial capabilities, and competitive resilience. These dimensions are adopted by previous studies by relevant variables constituting the primary emphasis of the investigation. Verification of hypotheses, assessment of validity, and evaluation of reliability were conducted utilising PLS-SEM as the analytical approach. The outcomes of the research that have been presented show that marketing competency exhibits no substantial influence on enduring competitive advantage, whereas marketing innovation demonstrates a favourable and notable influence. This outcome states that innovation strategies increase the competitiveness of SMEs, especially in products According to superior commodities.

Analysis of The Implementation of Good Village Governance Principles in Optimizing Village Fund Allocation Management in Tanjungtani Village Mardiana, Satya Putri; Kalimah, Sri; Agustin, Beby Hilda
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.v6i5.5197

A substantial Village Fund Allocation (ADD) can certainly support a village's progress in village development and governance. The village financial management crisis remains an unresolved issue in Indonesia. Frequently encountered issues in village financial management include effectiveness, efficiency, prioritization, leakage and irregularities, and low professionalism. This study employed a qualitative descriptive method. Data sources included primary and secondary sources, with interviews and documentation as data collection techniques. The results indicate that the implementation of Good Village Governance principles in Tanjungtani Village has been quite successful, particularly in aspects of participation in planning and implementation information, transparency through public media, and accountability through open reporting. However, community involvement in evaluation remains limited. This study recommends increasing community participation in the evaluation stage and improving the information system to improve the quality of village fund governance.

ESG Disclosure and Earnings Management: Do Board Gender Diversity and Management Credibility Matter? Nugraha, Gede Made Ananda Cipta; Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga
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.v6i5.5202

This research aims to determine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management, with board gender diversity and management credibility as moderating variables. The study examines non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 135 firm-year observations were obtained. The Modified Jones Model was employed to measure earnings management. The annual ESG Index was employed to measure ESG disclosure. Agency Theory, Stakeholder Theory, and Upper-Echelon Theory were used to provide the theoritical basis for intepreting the findings. To accomplish the intended objectives of the research, this research uses panel data regression models and Moderated Regression Analysis (MRA). The findings indicate that ESG disclosure negatively influences earnings management. Additionally, management credibility moderates this relationship by weakening the negative effect of ESG disclosure on earnings management. In contrast, board gender diversity does not significantly moderate the relationship.

The Effectiveness of the Role of the Government Internal Control Apparatus in Efforts to Prevent Corruption Petrus Klau, Alfonsus; Chariri, Anis
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.v6i5.5204

The objectives of this research are to understand the mechanisms and procedures implemented by Government Internal Control Apparatus (APIP) in performing oversight and preventing corruption, and to identify the factors affecting the effectiveness of APIP's role in preventing corruption in government institutions. The method used in this research is qualitative descriptive. In the long term, consistency and sustainability in conducting internal oversight and following up on audit findings are expected to create a clean, transparent, and accountable government. Consequently, public trust in the government will increase, and the management of state resources can be carried out better for the welfare of society. The research has several significant practical contributions. Firstly, this research can help strengthen internal oversight policies and procedures in government institutions. By identifying weaknesses and risks in the existing control system, this research provides concrete recommendations for improvements that can be implemented by the relevant institutions. This will enhance the effectiveness of oversight and reduce the opportunities for corruption. The limitations of research on the effectiveness of the role of government internal control apparatus in preventing corruption often include the limited availability of data and inconsistent quality of reports. Limited or incomplete data collection can affect the accuracy of the assessment of effectiveness and lead to results that do not fully reflect reality.

The Impact of Knowledge Management on Organizational Performance through the Balanced Scorecard at Correctional Facilities in Central Java Ramadhika, Mochamad Fitrah; Kusmiyanti, Kusmiyanti
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.v6i5.5207

Digital-based self-reliance development encourages Correctional Institutions (Lapas) in Central Java to improve organizational effectiveness through the implementation of integrated knowledge management. This study aims to examine the effect of knowledge management on organizational performance by using a balanced scorecard (BSC) approach, especially in supporting prisoner independence programs through digital marketing. Quantitative research methods were applied by distributing questionnaires to 159 staff members from the job training (Bimker) and production activities (Giatja) subsection in 28 correctional institutions in Central Java. Data analysis techniques include validity testing, reliability testing, coefficient of determination, Goodness of Fit model testing, F-Square testing, and path coefficient testing, processed using Smart-PLS version 4.1.1.2. The results showed that knowledge management has a positive and significant effect on organizational performance, with a path coefficient value of 0.857 and a p value of 0.000. R squared value of 0.735 indicates that knowledge management affects organizational performance as measured by the Balanced Scorecard of 73.5%. Each dimension of knowledge creation, adoption, adaptation, and embodiment of knowledge management plays an important role in supporting an organization's internal processes. This study provides empirical insight that strengthening technology-based knowledge management is a fundamental element in creating innovative, productive, and digitally responsive correctional institutions.

Business Process Modeling of a Web-Based Learning System for Annual Tax Return Reporting Using the Coretax Administration System Model Mufida, Farah Ayu; Eltivia, Nurafni; Djajanto, Ludfi
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.v6i5.5212

The application of information technology in tax education is a strategic effort to enhance students' understanding and skills in tax reporting. This study aims to design a Business Process Model using the Business Process Model and Notation (BPMN) method for a web-based learning system of Annual Tax Return (SPT) reporting, based on the Coretax Administration System (CTAS) model, and implemented at the Tax Laboratory of Politeknik Negeri Malang. The research employs a descriptive qualitative method, with data collected through literature review, user needs analysis, and business process modeling. The resulting BPMN diagrams successfully simulate key components of real tax reporting processes, including taxpayer registration, digital certificate requests, and the submission of both individual and corporate SPTs. These business process models enable students to better understand and visualize digital tax workflows, thereby bridging the gap between theoretical concepts and practical systems. The models are expected to support the modernization of tax education in vocational higher education institutions.

Bridging Green Banking Disclosure and Board Effectiveness in Enhancing Corporate Value: Institutional Ownership as a Strategic Moderator in Emerging Markets Qodaria, Helen Nur; Rahmawati, Wulan
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.v6i5.5235

This study aims to examine the effect of green banking disclosure and board effectiveness on firm value with institutional ownership as a moderating variable. A quantitative approach is employed using secondary data from 42 banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023 which consistently published financial and sustainability reports. Data analysis methods include descriptive statistics and regression analysis conducted using Stata MP 17.0 software. The findings reveal that green banking disclosure has a negative and significant effect on firm value, board effectiveness does not have a significant impact on firm value, institutional ownership positively moderates the relationship between green banking disclosure and firm value and the interaction between board effectiveness and institutional ownership does not significantly affect firm value. These results suggest that green banking disclosure should be accompanied by measurable sustainability achievements and well crafted communication strategies to prevent negative market perceptions. The insignificant effect of board effectiveness indicates a need to strengthen the quality of board oversight. Moreover, institutional ownership plays a vital governance role, reinforcing the positive impact of green banking disclosure on firm value.

The Effect of Organizational Climate and Work Discipline on Employee Performance with Employee Commitment as an Intervening Variable Rusady, Mitha Virgina; Rahmawati, Rahmawati; Fauzi, Achmad
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.v6i5.5236

As a way to see how corporate climate and work discipline affect employee success, this study uses employee commitment as a middle ground. An opinion poll of people working in local government offices was used as the quantitative method for this study. Closed-ended polls were used to collect data, and the Structural Equation Modeling (SEM) method was used to look at the results. The results showed that work environment and regulations have a large and positive influence on how well employees do their jobs. In addition, employee dedication successfully mediates the relationship between corporate atmosphere, work discipline, and performance, which makes the indirect effect stronger. The results of this study support theories of motivation and organizational commitment. They show how important it is to create a helpful workplace and encourage employees to be disciplined to increase productivity. Practically, this study emphasizes the importance for organizations to not only focus on managing the working environment and discipline, but also strengthening the psychological and emotional commitment of employees in the Central Balikpapan Sub-district Office. This research also shows the potential of applying this model in different types of organizations to extend the results.

The Effect of Household Health and Education Expenditures and Macroeconomic Conditions on Cigarette Consumption: A Panel Data Study of 34 Provinces in Indonesia, 2021–2023 Wibowo, Rahmat Widianto; Hariyanti, Dini; Sumiyarti, Sumiyarti
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.v6i5.5239

This study aims to analyze the effects of household expenditures on health and education, as well as macroeconomic conditions, on cigarette consumption across 34 provinces in Indonesia during the 2021–2023 period. A quantitative approach is employed using a fixed-effects panel data model to systematically estimate the relationships among the variables. The novelty of this study lies in the integration of both micro-level variables (household expenditure on health and education) and macroeconomic indicators (GRDP growth, open unemployment rate, and poverty depth index) into a unified analytical framework using recent provincial panel data. This approach has rarely been adopted in previous studies, which predominantly relied on cross-sectional household-level data and tended to isolate micro or macro factors. The results indicate that household health expenditures, the poverty depth index, and the unemployment rate have a significant negative effect on cigarette consumption. In contrast, household education expenditures and GRDP growth do not exhibit statistically significant impacts. These findings suggest that increased spending on health may reduce cigarette consumption through a budget reallocation mechanism (crowding-out effect), whereas education-related spending shows no practical short-term influence. The study implies that public policy interventions should prioritize enhancing household investments in health while simultaneously addressing macroeconomic pressures that contribute to smoking behavior. It is recommended that future research extends the observation period, incorporates sociocultural variables, and includes behavioral dimensions to obtain a more comprehensive understanding of household cigarette consumption patterns across regions in Indonesia. These insights are expected to support the development of evidence-based public policies aligned with national health and education agendas.

The Effect of Dividend Announcements on Stock Return Volatility Romli, Annisa Aliffia; Nofal, Nofal; Husnah, Husnah; Anisah, Anisah
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.v6i5.5241

This study aims to examine the effect of dividend announcements on stock return volatility in companies included in the LQ45 index on the Indonesia Stock Exchange, particularly during the post-COVID-19 pandemic recovery period. Dividend information is regarded as an important signal for investors and can trigger market reactions that impact stock price fluctuations. The method used is an event study with the Wilcoxon Signed-Rank test to measure differences in stock return variance before and after dividend announcements over 5-day and 15-day periods. The results show a statistically significant increase in volatility during the 5-day period following the announcement (p = 0.043), but no significant change during the 15-day period. These findings indicate that dividend announcements trigger short-term reactions but do not have a lasting impact. This reflects that the Indonesian market is not yet fully efficient, and the price adjustment process to dividend information is still occurring gradually.

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Contact Name Ebit Bimas Saputra

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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

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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