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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

104 105 106 107 108

Implementation of Risk-Based Thinking ISO 9001:2015 Using FMEA in the Manufacturing Industry: A Case Study of PT XYZ Rahmawati, Dwitya Nur; Suryadi, Edi; Hadijah, Hady Siti; Rasto, Rasto
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.v6i5.5272

Risk-Based Thinking (RBT) is a foundational principle in ISO 9001:2015; however, many manufacturing companies continue to face challenges in translating this abstract concept into concrete, measurable operational actions. This study aims to develop and validate a practical framework for implementing RBT through Failure Mode and Effect Analysis (FMEA) within the quality management system of a manufacturing environment. A mixed-method case study was conducted at PT XYZ, a manufacturing company in Indonesia. The FMEA implementation included identifying failure modes, assessing severity-occurrence-detection, and calculating Risk Priority Numbers (RPN). Data collection encompassed stakeholder interviews, document analysis, and performance monitoring over a 24-month period. The FMEA process successfully identified 23 significant risks, categorized as critical (5 risks), high (8 risks), medium (7 risks), and low (3 risks). Post-implementation analysis revealed an average RPN reduction of 58%, from a range of 392–504 to 113–168, an increase in ISO 9001:2015 compliance from 83.8% to 96%, and notable improvements in operational performance. FMEA proves to be an effective pathway for operationalizing RBT within the ISO 9001:2015 framework in manufacturing contexts. The validated framework offers a practical guideline for the systematic implementation of risk management, contributing to enhanced quality management effectiveness and organizational competitiveness.

Adaptation of the 4D Model in Developing a Competency Documentation Framework for ISO 9001:2015 Implementation in the Manufacturing Industry Rahmayanti, Tiana Nur; Suryadi, Edi; Inayati, Tutik; Rasto, Rasto
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.v6i5.5278

Effective competency documentation remains a critical challenge in implementing ISO 9001:2015 Clause 7.2 across Indonesian manufacturing industries, primarily due to the absence of a structured methodological framework. This methodological gap hinders the systematic and effective management of employee competencies. This study proposes an integrated competency documentation system through the adaptation of the 4D model (Define, Design, Develop, Disseminate) for ISO 9001:2015-certified manufacturing organizations. The research employed a development method encompassing Define, Design, and Develop stages, with data triangulation from document analysis, stakeholder interviews, and expert validation conducted in an automotive component manufacturing company. Validation involved two experts with complementary expertise and testing with multi-department employees. The results produced four integrated Standard Operating Procedures: formulation of competency standards, development of a competency matrix, planning of competency development, and evaluation of effectiveness. Expert validation indicated a score of 79.5% (categorized as good) with an inter-rater reliability of r = 0.94, while user trials yielded high levels of satisfaction. The system effectively addressed gaps in standard setting, employee competency mapping, systematic evaluation, and integrated documentation. The adaptation of the 4D model proved to be an effective approach for balancing standard compliance with operational needs, providing a practical contribution to ISO 9001:2015 implementation within the Indonesian manufacturing sector.

The Effects of LAR, LDR, NPL, CAR, and MRR on the Profitability of Banks Listed on the IDX with Bopo as a Control Variable Haryanto, Temmy; Sitorus, Riris Rotua
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.v6i5.5286

This study uses BOPO as a control variable to examine how the profitability of conventional banks listed on the Indonesia Stock Exchange (IDX) is affected by the Loan-to-Asset Ratio (LAR), Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Minimum Reserve Requirement. Using data from bank annual reports for 2018–2024 and a purposive sampling technique, profitability is determined by return on equity (ROE). Multiple linear regression was used in the analysis. The findings of statistical tests show that the independent factors greatly impact profitability simultaneously. In part, LDR has a positive impact, NPL and the Minimum Reserve Requirement have no effect, while LAR and CAR have a negative impact. The Adjusted R2 value sees the independent factors' contribution to profitability of 39.7%.

The Influence of Corporate Image, Price Perception, Service Quality, and Electrifying Lifestyle on Consumer Loyalty Towards Electric Vehicles with Consumer Satisfaction as an Intervening Variable (An Environmental Study of PT PLN UID Banten for the 2021–2024 Period) Fajarwati, Elliza; Tjahjaningsih, Endang
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.v6i5.5289

The study was conducted to investigate the effects of corporate image, price perception, service quality, and electrifying lifestyle on consumer loyalty, with consumer satisfaction being used as a mediating variable among electric vehicle users at PT PLN UID Banten from 2021 to 2024. A quantitative method was employed, and primary data were obtained through questionnaires distributed to 100 respondents using a non-probability sampling technique. The data were analyzed through multiple linear regression, and the mediation effect was tested using the Sobel test. It was found that service quality and electrifying lifestyle were positively and significantly associated with consumer satisfaction, while corporate image and price perception were not found to have significant effects. Consumer loyalty was positively influenced by price perception, service quality, electrifying lifestyle, and consumer satisfaction, whereas no direct effect was observed from corporate image. The mediation effect of consumer satisfaction was confirmed in the relationships involving price perception, service quality, and electrifying lifestyle, but not in the relationship involving corporate image.

Bridging Borders through Financial Technology: Analysis of the Factors that Influence the Adoption of Fintech MSMEs in Indonesia's Front Yard Warsiningsih, Tina; Khumaira, Shahnaz; Darmasari, Elita; Wijaya, Nova; Putranto, Galih
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.v6i5.5300

Bridging Borders through Financial Technology: An Analysis of Determinants of Fintech Adoption among MSMEs in Indonesia's Border Regions. This study aims to identify and analyze the factors that influence the intention to adopt financial technology among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's border regions. As fintech services continue to grow rapidly, a deep understanding of the drivers and barriers to technology adoption is crucial for enhancing financial inclusion in the SME sector, particularly in border regions with unique socio-economic characteristics. The study employs a quantitative approach using Partial Least Squares Structural Equation Modeling to analyze data from 300 SME respondents across various border regions in Indonesia. The variables studied include perceived usefulness, perceived ease, social influence, sense of security, and digital financial literacy, with control variables such as education level, age, residence, and proximity to the border. The results indicate that all independent variables have a significant positive influence on the intention to adopt fintech, with a stronger effect on SMEs in border regions. Digital financial literacy was found to moderate the relationships between variables, while proximity to the border strengthens all relationships in the model. This study contributes to the development of an inclusive and sustainable fintech ecosystem in Indonesia's border regions.

Accountants’ Perception to Increase the Usefulness of Agriculture Financial Accounting Information in Indonesia Pirmansyah, Pirmansyah
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.v6i5.5304

The purpose of this study is to research how description attitudes and roles of accountants, understanding of agricultural financial information services in Indonesia to be improved from an accountant's perspective and accounting arrangements which include recognition, measurement, and disclosure of agricultural activities in accordance with PSAK 69 about agricultural accounting.

Determinants of Stock Return: Financial, Behavioral, Macroeconomic, and ESG Factors with DER as Moderator Tjen, Yoel Christopher; Usman, Bahtiar; Mustafa, Matroji
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.v6i5.5306

This study investigates the determinants of stock returns using a panel dataset of 88 companies listed in the Kompas100 Index over the 2018–2022 period. Employing a Random Effects Model, the research incorporates financial variables, macroeconomic indicators, behavioral factors, ESG performance, and the moderating effect of the Debt-to-Equity Ratio (DER). The findings reveal that WACC, overconfidence, overreaction, ESG disclosure, and Price Sales ratio (PSR) significantly affect stock returns at the 10% level. Specifically, WACC and PSR exhibit a positive influence, while overconfidence, overreaction, and ESG disclosure have negative effects. In addition, the interaction term of DER with PSR positively influences stock returns, while its interaction with PBV shows a negative effect. Other variables such as ROA, ROE, PER, PBV, exchange rate, and interest rate were found to be statistically insignificant. The study demonstrates the importance of integrating behavioral and ESG factors along with capital structure considerations to better understand stock performance in the Indonesian capital market.

The Role of Gender Inclusivity in Promoting a Sustainable Economy: A Study on Women's Empowerment among MSMEs in Kutai Kartanegara Regency, East Kalimantan Farhani, Yahya Ayyashy; Ramdhani, Handri; Utha, Maria Ariesta; Kurniawati, Kurniawati
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.v6i5.5314

Gender inclusivity plays a crucial role in promoting sustainable economic development through women's empowerment in Micro, Small, and Medium Enterprises (MSMEs) in Kutai Kartanegara Regency, East Kalimantan, Indonesia. This study aims to analyze the challenges, opportunities, and impacts of women's empowerment in MSMEs. A qualitative research approach was employed, using purposive sampling of four MSME group leaders in Kutai Kartanegara. Data were collected through semi-structured in-depth interviews conducted online in July 2025 and analyzed using Braun and Clarke's (2019) thematic analysis. Women's empowerment through MSMEs provides significant multidimensional impacts. MSMEs have proven to be flexible environments for empowerment, characterized by empathetic, collaborative, and sustainability-oriented leadership. Despite challenges such as limited capital, small production scale, and gender inequality, women MSME actors develop adaptive strategies through product diversification, waste utilization, and business network development. These efforts result in improved family welfare, job creation, and contributions to sustainable economic growth. Women's empowerment through MSMEs is an effective strategy for sustainable socio-economic transformation, achieved through three pillars: building self-confidence, open communication, and empowering other women. The multidimensional impact encompasses economic, social, and environmental aspects, requiring comprehensive institutional support to make MSMEs the engine of sustainable inclusive economic growth.

The Influence of Motivation and Perception on the Intention to use and its Impact on the Decision (Installation) of PLN Applications Mobile Pamungkas, Ikhsanurrahman; Rivai, Alimuddin Rizal
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.v6i5.5321

The gap between the number of registered users and active users of the PLN Mobile application indicates a suboptimal adoption of digital services. This study aims to analyze the influence of customer motivation and perception on the intention to use, and its impact on the decision to install the PLN Mobile application among non-user customers in the PLN UID Banten area. This research employed a quantitative approach using a cross-sectional survey method and purposive sampling technique involving 100 respondents. Primary data were collected through a Likert-scale questionnaire (ranging from 1 to 7) and analyzed using multiple linear regression and Sobel test. The findings reveal that motivation does not have a significant influence on either the intention to use or the decision to install the application. In contrast, customer perception significantly affects both the intention and the decision to use the application. Furthermore, the intention to use is proven to act as a mediating variable in the relationship between motivation and perception with the decision to use. These findings indicate that PLN should focus its strategies on enhancing perceived quality and user experience to promote broader adoption of the application.

The Influence of the Procurement System and Vendor Reputation on the Success of Construction Projects in the Construction of the Jakarta RDF Plant with the E-Procurement System as a Moderator Edward, Robert; Zahroh, Sania
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.v6i5.5325

This study uses e-procurement as a moderator to investigate how the procurement system and vendor reputation affect construction projects' success in the building of the RDF Plant Jakarta. The study's participants were KSO Wika-Jaya Konstruksi personnel. In this study, a quantitative descriptive approach was used. The analysis method used in this study is structural equation modeling. To look at the direct and moderating effects between variables, the research design uses causality. SmartPLS (Partial Least Square) 3.0 is the program in use. Purposive sampling is the method employed, specifically using a non probability sampling technique called purposeful sampling, researchers specifically choose participants based on predetermined standards or traits that align with the study's goals. The sample size is 100 respondents. Data collecting methods distribute questionnaires via Google Form in order to obtain primary information. The results of the study indicate that the procurement system significantly and favorably influences the success of construction projects, a vendor's good reputation has a big positive effect on the success of construction projects, and that e-procurement significantly and favorably strengthens the link between the procurement system and construction project success.

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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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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