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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

105 106 107 108 109

The Influence of Facilities and Price on User Satisfaction with Rukita Brand Awareness as a Moderator Soetiyani, Ari; Nathadiharja, Sri Sukartono; Muharomi, Sri
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.v6i5.5326

This study, titled "The Influence of Facilities and Rental Price of Rukita Boarding Houses on User Satisfaction with Brand Awareness as a Moderating Variable," was conducted in response to the growing competition within the property industry, particularly in the modern boarding house segment. It examines four variables: user satisfaction as the dependent variable, facilities and rental price as independent variables, and brand awareness as a moderating variable. The study aims to determine whether facilities and rental prices significantly affect user satisfaction and whether brand awareness strengthens these relationships. Using a causal research design and Structural Equation Modeling (SEM) with SmartPLS, the findings reveal that both facilities and rental price significantly influence user satisfaction. Moreover, brand awareness has a direct positive effect on satisfaction and moderates the relationship between facilities and satisfaction, though it does not moderate the relationship between price and satisfaction. These results suggest that brand awareness enhances perceptions of facility quality but does not reduce user sensitivity to price. The study offers valuable insights for Rukita and similar businesses to improve facility quality and consistently build brand awareness, while maintaining rational pricing strategies to ensure customer satisfaction in a competitive market.

The Influence of Perceived Security and Perceived Ease of Use on Customer Satisfaction with Brand Trust as an Intervening Variable (Environmental Study of PT PLN UID Banten) Limbong, Dita Tessa Sampriani; 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.v6i5.5327

The objective of this paper is to analyze the perceptions of Ease of Use and Perceived Security in relation to Customer Satisfaction, with Brand Trust positioned as a mediating variable among PLN Mobile app users. This research is motivated by the recognized significance of customer satisfaction in digital services, particularly in public service institutions such as PLN. Quantitative methods were applied, and data were collected through a survey distributed to 100 app users in UID Banten. Primary data were collected using a questionnaire. The data were then analyzed through multiple linear regression and the Sobel test to evaluate the mediating role of Brand Trust. The results of this work clearly and significantly correlated with Brand Trust, but no direct effect was detected on Customer Satisfaction. In contrast, Perceived Security was shown to significantly influence both Customer Satisfaction and Brand Trust. Furthermore, a strong direct effect of Brand Trust on Customer Satisfaction was found, and its mediating role in the relationship between Perceived Security and Customer Satisfaction was confirmed. In conclusion, it should be emphasized that enhancing Brand Trust should be prioritized to improve Customer Satisfaction, especially if supported by high levels of Security and Ease of Use. As a managerial implication, it is recommended to improve the security and user interface of the system to increase customer loyalty by strengthening brand trust.

The Influence of Service Quality and Customer Value on Customer Trust with Customer Satisfaction as a Mediating Variable (Study at PT PLN (Persero) UP3 Banten Utara) Syaravina, Lia Edli; 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.v6i5.5332

This study examines the influence of Service Quality and Customer Value on Customer Trust, mediated by Customer Satisfaction, at PT PLN (Persero) UP3 Banten Utara. The research uses a quantitative method with a survey approach involving 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression and the Sobel test. The results indicate that Service Quality and Customer Value have significant positive effects on Customer Satisfaction. Furthermore, Service Quality and Customer Satisfaction significantly affect Customer Trust, while Customer Value does not directly influence trust. Mediation analysis reveals that Customer Satisfaction significantly mediates the effect of Customer Value on trust but does not mediate the relationship between Service Quality and trust. The findings emphasize that while high perceived value builds satisfaction, consistent service quality plays a more crucial role in earning customer trust.

The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Murdani, Ni Wayan; Diatmika, I Putu Gede; Werastuti, Desak Nyoman Sri
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.v6i5.5333

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.

Analysis of the Effectiveness of the Online Single Submission (OSS) System at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province Dewi, Pijar Indah Puspita; Hartikayanti, Heni Nurani
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.v6i5.5334

This study aims to analyze the effectiveness of the Online Single Submission (OSS) system implementation in business licensing services at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province. The OSS system was introduced as a digitalization effort to improve efficiency, transparency, and ease of doing business. However, business actors' compliance with submitting the Investment Activity Report (LKPM) remains low. Of the 26,947 companies with Business Identification Numbers (NIB) in West Java, only 37.9% submitted LKPM. This research uses a descriptive qualitative approach through interviews, observations, and document studies. The findings reveal that the quality of the OSS system, information, and services is relatively good; however, technical issues and users’ lack of understanding remain major obstacles. Intensive socialization, user training, and improvements in system infrastructure are key recommendations to enhance OSS effectiveness and encourage investment growth in the region. These findings offer practical insights for improving the management of information systems for licensing at the regional government level.

The Effect of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
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.v6i5.5335

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.

The Effect of Derivative Hedging Policy on Cash Flow Volatility and Financial Performance in Export-Oriented Companies Paranita, Ekayana Sangkasari; Haji, Sapto
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.v6i5.5336

This study analyzes the impact of derivatives hedging policies on cash flow volatility and the financial performance of export-oriented companies. Export companies face significant risks due to fluctuations in exchange rates and global market uncertainties, which affect their cash flows and overall financial stability. To mitigate these risks, companies often adopt derivatives hedging strategies, utilizing instruments such as forward contracts, futures, options, and swaps. This research adopts a Systematic Literature Review (SLR) approach, where a structured search and synthesis of relevant journal articles, academic books, and reports were performed to gather existing insights on derivatives hedging in export companies. The findings from the literature suggest that derivatives hedging policies are effective in reducing cash flow volatility and improving financial performance by providing stability in cash flows and mitigating risks associated with exchange rate fluctuations. However, the effectiveness of these hedging strategies is contingent on selecting appropriate instruments and aligning them with the company’s risk profile. This study also highlights the challenges posed by transaction costs and the complexity of implementing hedging policies. The research contributes to understanding how derivatives hedging policies can assist companies in managing external risks, and it offers recommendations for future research to explore the comparative effectiveness of various derivative instruments in enhancing the financial performance of companies across different sectors.

Implementation of AHP in Establishing a Priority Scale for the Use of Operational Funds in BLUD Hospitals Rosida, Alya; Rahman, Andri Nur; Marliadi, Reny; Hasymi, Liana Fitriani; Hastuti, Eny
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.v6i5.5339

There is a need to increase the effectiveness and efficiency with which the operational fund budget is managed at RSUD Brigjend H. Hasan Basry Kandangan. Declining revenue projections and limited resources mean that hospitals must determine budget priorities in an objective and measurable way. This research aims to analyse the application of the Analytical Hierarchy Process (AHP) method to determine operational fund budget priorities, providing recommendations to support more effective decision-making in a hospital environment. A qualitative approach was used, involving data collection through interviews and documentation, and analysis using the AHP method with the assistance of Expert Choice 11 software to compare criteria and service alternatives. The results showed that the main criteria for determining budget priorities are potential income, market demand, operational costs and limited resources. The analysis prioritised home care services due to their high revenue potential and market demand. The application of AHP has also been proven to increase the efficiency, transparency and accountability of budget decision-making processes. This study concludes that the AHP method can be an effective tool for BLUD Hospital's operational budget prioritisation process. It is recommended that the method be integrated into all work units and supported by training for optimal application.

The Effect of Green Finance, Green Energy, and ESG Performance on Carbon Neutrality: Empirical Study on Energy Sector Companies in Indonesia Siregar, Namora Safira; Murtanto, Murtanto
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.v6i5.5348

The objective aims to analyze the effect of green finance, green energy, and ESG performance on carbon neutrality firms registered on the IDX throughout the timeframe 2020–2022. The research sample consists of companies in the energy sector, transportation, industry, and basic materials that produce high intensive energy that were listed on the Indonesia Stock Exchange during the specified period and had published audited annual reports. Using a purposive sampling method, 26 companies were selected as samples, resulting in a total of 78 observational data points. This research employs panel regression analysis, utilizing annual and ESG-related reports. The results show that green energy and ESG Performance have a significant positive effect on carbon neutrality. Meanwhile, green finance does not have a significant effect on carbon neutrality.

The Effect of Budget Participation and Leadership Style on Regional Budget Performance: The Moderating Role of Accountability in the Semarang City Government Haryanda, Feren; Rohman, Abdul
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.v6i5.5353

This study examines the influence of budget participation and leadership style on regional budget performance, with accountability as a moderating variable in the Semarang City Government. The results indicate that budget participation has a positive and significant effect on budget performance. Greater employee involvement in the budgeting process leads to improved performance by fostering a sense of ownership and responsibility, which enhances budget efficiency and effectiveness. Leadership style also positively and significantly influences budget performance, particularly transformational and collaborative leadership that provides vision, motivation, and active engagement in financial management. Furthermore, accountability moderates the relationship between budget participation and budget performance, strengthening the positive impact when a transparent and firm accountability system is in place. Similarly, accountability moderates the effect of leadership style on budget performance. The presence of a strong culture of accountability enhances the role of leadership in achieving budget targets, acting as a catalyst within the regional government bureaucracy.

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Home Page

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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

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