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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

106 107 108 109 110

The Influence of Central Government Transfers and Local Own-Source Revenue on Capital Expenditure in Regional Governments Syaifullah, Akhmad; Romli, Romli
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.v6i5.5365

This study aims to examine the effect of central government transfers and local own-source revenue on capital expenditure in 27 regencies and municipalities in West Java Province over the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis, supported by statistical testing through t-test and F-test. The study used secondary data obtained from regional budget realization reports and the official website of the Directorate General of Regional Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The findings indicate that both central government transfers and local own-source revenue have a positive and significant effect on capital expenditure. The adjusted R-squared value of 0.742 reveals that 74.2% of the variation in capital expenditure is explained by the two independent variables. These results suggest that increased local revenue enhances fiscal capacity, enabling local governments to finance long-term development projects without relying entirely on central transfers. Furthermore, the higher coefficient of local revenue compared to that of central transfers indicates that the flypaper effect did not occur during the study period. Overall, the findings affirm that the implementation of fiscal decentralization has begun to strengthen the fiscal independence of subnational governments, particularly in making more autonomous and productive capital expenditure decisions.

The Effect of Financial Performance on Audit Opinion with Follow-Up on Audit Recommendations as a Moderating Variable (A Study on Local Governments in West Java for the Period 2019–2023) Gunarsih, Sabela Shalihati; Romli, Romli
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.v6i5.5366

This study, titled The Effect of Financial Performance on Audit Opinion with Audit Recommendation Follow-Up as a Moderating Variable (A Study on Local Governments in West Java for the 2019–2023 Period), investigates the relationship between regional financial performance and audit outcomes issued by Indonesia’s Supreme Audit Board (BPK). This study focuses on the regency and municipal governments in West Java Province as its research objects, covering the period from 2019 to 2023. Financial performance is measured using the fiscal independence ratio, financial efficiency ratio, and revenue effectiveness ratio, while the moderating role of follow-up on audit recommendations (TLRHP) is also examined. Using a quantitative-associative method, the study applies binary logistic regression with Z-Score standardization and interaction terms. The results show that fiscal independence significantly and negatively affects the likelihood of receiving an Unqualified Opinion (WTP), suggesting that greater autonomy without sufficient accountability may increase audit risk. In contrast, financial efficiency, revenue effectiveness, and TLRHP do not show significant effects, nor do they moderate the primary relationships. The overall model demonstrates moderate significance (p = 0.062) and a Nagelkerke R² of 0.202, indicating the presence of other influential factors. These findings imply that fiscal autonomy must be supported by strong internal controls and accountable governance to ensure favorable audit outcomes.

The Transition Towards Slow Fashion: A Bibliometric Analysis of Sustainable Consumer Behavior and Future Research Opportunities Naila, Muthia; Noer, Lissa Rosdiana
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.v6i5.5395

The growing global concern for sustainability in the fashion industry underscores the need for a comprehensive scientific mapping of trends in slow fashion and sustainable consumer behavior. This study employs a quantitative-descriptive bibliometric approach, analyzing 137 scholarly documents published between 2014 and the first quarter of 2025. The analysis utilizes Biblioshiny to generate descriptive statistics and thematic maps, while VOSviewer is used to visualize keyword co-occurrence networks and author collaborations. The results reveal a significant annual growth in publications, dominated by themes such as sustainability, consumer behavior, and the fashion industry. The United States emerges as the most prolific contributor, with the Journal of Fashion Marketing and Management being the primary source of publications. Keyword mapping highlights major thematic clusters related to ethical consumption, circular economy, and purchase intention. The thematic map positions slow fashion as an emerging yet underdeveloped theme with considerable academic potential. This study emphasizes the importance of adopting a more holistic perspective by integrating qualitative methods, expanding geographic contexts to include the Global South, and exploring the role of digital technologies and social dynamics in driving more equitable and sustainable fashion consumption behavior.

The Effect of Sustainability Report Disclosure and Financial Performance on Firm Value with Dividend Policy as a Mediating Variable Alomoy, Sarlinda Elizabeth; Badera, I Dewa Nyoman
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.v6i5.5459

This study aims to examine the effect of sustainability reports and financial performance on firm value, with dividend policy as a mediating variable. The population in this study consists of companies listed on the LQ45 index, with samples selected using purposive sampling techniques, resulting in 21 companies during the five-year observation period (105 observations). Data analysis was conducted using path analysis. The results of the study indicate that sustainability reports do not influence dividend policy and have a negative effect on firm value. Additionally, dividend policy does not mediate the relationship between sustainability reports and firm value. Conversely, financial performance has a positive effect on dividend policy and firm value. Dividend policy is also found to mediate the influence of financial performance on firm value.

The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Accounting Information Systems Utilization on Financial Report Quality at the Investment and Integrated One-Stop Services Office of West Java Province Hadi, Norman; Windiarti, Sofia
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.v6i5.5463

This research examines the impact of three elements - Government Accounting Standards (GAS), Internal Control Systems (ICS), and the utilization of Accounting Information Systems (AIS) on the accuracy of financial reporting at the Investment and Integrated One-Stop Services Office (DPMPTSP) in West Java Province. The researchers employed a quantitative methodology, selecting 30 participants from 194 total staff members through purposive sampling. The researchers analyzed the data using a technique known as Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes indicate that out of the three factors examined, only the use of Accounting Information Systems has a significant influence on the quality of financial reports (with statistical significance at p-value < 0.05). Government Accounting Standards implementation and Internal Control Systems did not show any significant impacts. The R² value of 0.906 in the research indicates that 90.6% of the variation in financial report quality is explained by these three variables working together. The results suggest that enhancing accounting information system usage is the primary driver for improving financial reporting quality within government organizations. The implementation of government accounting standards and internal control systems need to be reviewed and strengthened so that their contribution to the quality of financial reporting becomes more significant.

The Influence of Tax Knowledge, the E-Samsat (Sapa Warga) Payment Program, and the Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance (Case Study at the PPPD Office of Sukabumi Region I Cibadak) Aryani, Ririn Sri; Hendaris, R. Budi
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.v6i5.5464

This study investigates how tax knowledge, the E-Samsat payment system (Sapa Warga), and vehicle tax amnesty programs influence taxpayer compliance among motor vehicle owners in the Sukabumi I Cibadak Regional Revenue Management Center. Using a quantitative approach, researchers surveyed 100 taxpayers and applied multiple linear regression for data analysis. The findings reveal that tax knowledge has positive and influential on taxpayer compliance, indicating that individuals with a stronger understanding of tax obligations, regulations, and sanctions usually take care of their taxes properly. Conversely, the E-Samsat payment system is uninfluential toward compliance levels, suggesting that digital convenience alone may not be sufficient without supporting factors such as public awareness, trust in the system, and adequate digital literacy. Meanwhile, Tax Amnesty Program has a beneficial and influential effect toward compliance levels. Despite the limited impact of E-Samsat as a standalone variable, simultaneous testing of all three predictors indicates a collective and influential on taxpayer compliance. The study concludes by emphasizing the need for a multi-branch strategy that integrates tax education, effective digital service dissemination, and incentive-based policies.

Organizational Culture, Leadership Style, and Organizational Communication on Organizational Performance: A Systematic Literature Review Serly, Serly; Viasco, David Candra; Aritonang, Julius Dermawan; Anggiani, Sarfilianty; Aseanty, Deasy
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.v6i5.5476

This study systematically investigates the influence of organizational culture, leadership style, and organizational communication on organizational performance using a Systematic Literature Review (SLR) approach. These three dimensions are widely acknowledged as crucial for effectiveness and productivity. Organizational culture establishes shared values and norms that guide behavior and collaboration, while organizational communication connects structures, processes, and individuals, enabling coordination. Leadership style reflects how leaders inspire and direct subordinates toward common goals. The findings show that a strong, adaptive organizational culture, transformational leadership, and open, participatory communication are positively associated with enhanced organizational performance. The integration of these variables generates synergy in decision-making, employee engagement, and achievement of strategic objectives. Transformational leadership fosters innovation and motivation, whereas culture and communication provide the foundation for collaboration, cohesion, and sustainable outcomes. Methodologically, the study applies to a structured SLR combining bibliometric mapping and in-depth content analysis. Seventy peer-reviewed articles published between 2010 and 2024 were rigorously selected from indexed databases such as Scopus and Web of Science. The results emphasize that culture, leadership, and communication interact as reinforcing mechanisms that collectively strengthen organizational performance across diverse contexts.

Management Strategies for Upgrading MSMEs in Facing Economic Uncertainty in Indonesia Sabil, Sabil; Rosento, Rosento; Lahat, Mohammad Amas; Marthanti, Amas Sari; Suratriadi, Panji; Hi Lawu, Suparman
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.v6i5.5483

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economic stability and growth, yet this sector faces serious challenges due to increasingly complex global and domestic economic uncertainties. In this context, understanding effective management strategies is crucial for MSMEs seeking to upgrade—that is, to transform into more structured, competitive business entities. This study aims to identify and synthesize the management strategies employed by MSMEs in responding to uncertain economic dynamics. Using a systematic literature review approach, this research analyzes 25 relevant open-access scholarly articles published over the past five years, thematically organized based on Porter's generic strategy framework, business resilience theory, and the MSME growth-stage model. The findings reveal that the primary strategies adopted by MSMEs include product differentiation, business process digitalization, and cross-sector collaboration through training, business incubation, and community partnerships. These approaches significantly contribute to enhancing the adaptive capacity and competitiveness of MSMEs amid economic pressures. This article offers conceptual contributions by integrating strategic management theory with the local MSME context in Indonesia, while also providing practical recommendations for policymakers and business practitioners to strengthen systemic and sustainable MSME development models moving forward.

Moderation of Environmental Performance on the Influence of Environmental Management Accounting and Green Innovation on Firm Value Dewi, Ni Wayan Candrawati; Purnamawati, I Gusti Ayu; Musmini, Lucy 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.v6i5.5501

This study was conducted to examine the relationship between Environmental Management Accounting (EMA) and green innovation on firm value with the moderation of environmental performance. The research was carried out on manufacturing companies, with a population of all manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2022–2024, totaling 171 companies. The sample was selected using purposive sampling, resulting in 79 companies that met the criteria, and with a three-year observation period, 237 financial reports were obtained. Data collection was conducted using documentation methods and analyzed with Moderated Regression Analysis (MRA) using STATA software. The results show that both EMA and green innovation partially have a positive and significant effect on firm value, while environmental performance does not strengthen the relationship between EMA and firm value nor between green innovation and firm value.

Islamic Principles in Efforts to Prevent Accounting Fraud Amin, Asbi; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): 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.v2i5.1050

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.

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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