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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

114 115 116 117 118

Equity Crowdfunding as a Performance Improvement Strategy for Micro, Small and Medium Enterprises (MSMEs) Mohammad Ihsan; Perdana Siregar, Ade
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.1620

The growth of MSMEs is the result of the community's independent efforts and has a role to reduce poverty in the form of creating jobs for the community. The development of digital technology is currently growing rapidly, opening up opportunities for Micro, Small and Medium Enterprises (MSMEs) to be able to improve their business performance, including in overcoming capital problems. The application of the use of equity crowdfunding is influenced by internal factors of an organization, namely the financial resources of the organization. The objectives of this study are (1) to examine the influence of financial resources on the performance of MSMEs; (2) Assessing the effect of financial resources on equity crowdfunding; (3) To examine the effect of equity crowdfunding on the performance of MSMEs; (4) To examine the role of equity crowdfunding which is able to mediate the influence of financial resources on the performance of MSMEs. The data analysis method used is Structural Equation Modeling (SEM) measurements using SmartPLS software. The results of the study show that (1) equity crowdfunding shows a significant positive effect on MSME business performance, it is proven that the higher the equity crowdfunding from business actors, the MSME business performance will increase; (2) Financial resources show a significant positive effect on MSME business performance, it is proven that the better the financial resources owned by business actors, the MSME business performance will increase; (3) financial resources show a significant positive effect on equity crowdfunding, the better the financial resources owned by business actors, the better equity crowdfunding; (4) equity crowdfunding as a mediation of the influence of financial resources shows a significant positive effect on MSME business performance, where equity crowdfunding is considered a variable that strengthens financial resources in improving MSME business performance.

The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.

Institutional Ownership and Firm Value: Conditional Process Model (CPM) P, Perwito; Zulbetti, Rita; Mubarok, Rifqi Ali; Setiawan, Ilham; Azyuranie, Rezqya. A
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4703

The effect of institutional ownership on firm value with the conditional process model (CPM) approach: This study aims to test and analyze how and when Institutional Ownership is effective in increasing Firm Value. The research method uses a quantitative approach, the research design uses a descriptive approach, and an explanatory survey to test and analyze causal relationships. Research on public companies in Indonesia in the consumer-non-cyclical sector, as much as 488 pooled times series data with the analysis period 2016-2023, with the Conditional Process Model (CPM) approach to explain how (Mediation effect) and when / under what conditions (moderation effect) the effect occurs on the institutional ownership structure on firm value both directly and indirectly, to estimate the research model using Macro for SPSS V3.4. Research findings: institutional ownership, investment efficiency, and an independent board of commissioners affect increasing the value of the firm, The researcher produced a model formula that institutional ownership of the firm value through investment efficiency, is more visible to the company by involving an independent Board of Commissioners that leads to a high level, and investment efficiency can be used as a mitigation in making investment policies that can produce positive returns, increase the value of the company, so that it can compete sustainably.

Environmental, Social, and Governance (ESG), Intellectual Capital and Firm Value: The Mediating Role of Competitive Advantage in Asia Meilanda, Putri; Fuadah, Luk Luk; Mukhtaruddin, Mukhtaruddin
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.v6i5.5551

This study examines the role of Environmental, Social, and Governance (ESG) and Intellectual Capital (IC) in enhancing firm value, with competitive advantage as a mediating variable. This study employed a quantitative approach by analyzing secondary data from 882 Asian companies, consisting of 7,938 firm year observations covering the period 2015–2023, using Structural Equation Modeling (SEM) with SmartPLS 3. The findings show that ESG does not significantly affect firm value or competitive advantage. In contrast, IC has a positive effect on both competitive advantage and firm value. Competitive advantage itself positively influences firm value and mediates the relationship between IC and firm value, but not between ESG and firm value. These results suggest that firm value improvement in Asia is more effectively driven by optimizing intellectual capital. Managers are encouraged to strengthen intellectual assets, ensure efficient financing, and improve the quality and integration of ESG practices to enhance competitiveness and long-term firm value.

SPBE Integration Strategy Through Enterprise Architectur Winarko, Heru; Sartika, Ika
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5573

The digital transformation of the public sector in Indonesia has fostered the need for integrated public services through the implementation of the Electronic-Based Government System (SPBE). However, low interoperability among information systems remains a major challenge that hampers service efficiency. This article conducts a literature review of 50 national journals related to SPBE integration based on Enterprise Architecture. The findings highlight the crucial role of Enterprise Architecture in aligning business processes, data, and technology across institutions, thereby enhancing public service interoperability. This study also offers strategic recommendations such as adopting the TOGAF framework, strengthening data infrastructure, and formulating integrative policies as actionable solutions to support unified and sustainable digital government governance.

Transfer Pricing in the Spotlight: An Analysis of the Role of Taxes, Profitability, Tunneling Incentives, and Independent Commissioners Subagio, Subagio; Ardianto, Hendra Prasetya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5584

Transfer pricingis a financial strategy that companies can use to optimize tax structures and operational efficiency. However, this practice also has the potential to pose tax compliance risks and poor governance. This phenomenon is increasingly relevant in the mining sector, which has a complex business structure and transactions. This study aims to analyze the influence of taxes, profitability, tunneling incentives, and independent commissioners on companies' transfer pricing decisions. This study uses a quantitative method with a panel data regression analysis model, random effects model (REM). The research sample consisted of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling. The results show that all four independent variables simultaneously influence transfer pricing. Partially, the results indicate that profitability and independent commissioners have a significant negative effect on transfer pricing, while taxes and tunneling incentives have no effect. This research is expected to enrich the literature on transfer pricing, especially in the Indonesian context.

The Effect of Brand Familiarity and Perceived Quality on Brand Credibility Putri, Bilqis Saphira; Yuliana, Lingga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5588

This study aims to analyze the influence of brand familiarity and perceived quality on brand credibility for Vaseline products in Indonesia. This study used a quantitative approach with a survey technique on 170 Vaseline user respondents spread across several urban areas. The research instrument was a questionnaire measured on a Likert scale, and the data were analyzed using the Spearman Rank correlation test. The analysis results show that both independent variables have a positive and significant relationship with brand credibility. These findings confirm that consumer perceptions of product quality, including effectiveness, safety, and consistency, have a greater influence on the formation of brand credibility than the level of brand familiarity alone. The implication of this study is the importance of product quality improvement strategies and communication that focuses on evidence of tangible benefits, so that brand credibility can continue to be strengthened. In the context of the highly competitive skincare market, perceived quality has proven to be the most dominant factor in shaping brand credibility. Therefore, Vaseline needs to maintain consistent product quality and ensure that every product claim can be proven in the eyes of consumers, so that brand credibility is maintained and improved over time.

Analysis Financial Governance and E-Payment to Digitalization Management Finance Public Nelly, As; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5599

Study This study effectiveness System Information Management Regional Finance (SIPKD) and its implementation e-payment as a digital strategy in increase efficiency, transparency, and accountability management finance public, in line with principles of Good Government Governance (GGG). Meanwhile study previously more Lots focused on approach quantitative with tool analysis statistics like regression, study about context organization and aspects behavior apparatus in utilization system This Still limited. Study This use Mixed Methods Research approach, namely combination analysis quantitative and qualitative. Quantitative data analyzed with statistics descriptive and inferential, while qualitative data analyzed through analysis thematic. The findings indicate that financial understanding, planning, and performance demonstrate relatively stronger outcomes compared to the other assessed aspects, while compliance reporting Still weak. Analysis correlation show existence connection positive between understanding planning and compliance reporting, however variables technical other show very weak relationship with performance finance. The results of the linear regression show that understanding planning, discipline implementation and compliance reporting No influential significant to performance finance. On the other hand, secondary data give proof strong empirical that digitalization in a way substantial increase efficiency, transparency, speed data updates, engagement public, and accountability. Study This emphasize importance beyond variables technical solely and taking into account non- technical factors – such as competence source Power human, culture organization, and adoption technology – for truly catch impact digital transformation in management finance public.

The Effectiveness of DPRD's Role in Enhancing Public Financial Management Accountability Through Budget Oversight: A Conceptual Framework and Survey Taridi, Ahmad; Marantika, Abshor; Kasmawati, Kasmawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5601

This study aims to analyze the effectiveness of the Regional People’s Representative Council (DPRD) of Kampar Regency in budget oversight within the framework of public financial management. The research highlights the gap between the ideal role of legislative oversight and its practical implementation, particularly in relation to the follow-up of audit recommendations by the Audit Board of Indonesia. A mixed-method approach was employed, combining quantitative descriptive analysis of the Regional Budget realization and BPK recommendations during 2022–2024, with qualitative analysis through document review and interviews. The findings indicate that although Kampar Regency consistently received an Unqualified Opinion (WTP) on its financial statements, budget realization still shows deviations, especially in capital expenditures which remain low compared to the dominance of personnel expenditures. The follow-up progress of BPK recommendations reached approximately 69% by mid-2025, yet the contribution of DPRD in accelerating compliance is not well-documented quantitatively. The study concludes that DPRD’s oversight plays an important role, but its effectiveness remains constrained by technical capacity, data accessibility, and local political dynamics. The novelty of this research lies in its integrative framework that combines budget realization analysis, audit recommendation follow-up, and legislative oversight evaluation—an approach rarely applied in empirical studies in Indonesia.

Effect of Foreign & Domestic Investment on Manufacturing Industry Performance and Economic Growth (GDP) Purno, Marhaendro; Purwaningrum, Dwi; Olin, Maria Novita; Yustika, Rida
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5565

This study examines the impact of foreign investment (FDI) and domestic investment (DI) on the performance of the manufacturing sector in Tangerang City and its implications for economic growth, particularly job creation and contribution to GDP. Using a qualitative approach, data were collected from government reports, academic literature, and stakeholder interviews for the period from 2010 to 2023. The results show a significant correlation between increased investment and reduced unemployment. FDI and DI successfully created more than 110,000 jobs, reducing the unemployment rate from 10.5% to 7%. The manufacturing sector's GDP contribution increased from IDR 30 trillion to IDR 52.5 trillion, underscoring the critical role of investment in driving economic growth. Despite facing challenges of low productivity and regulatory barriers, government policies to attract investment and support micro-enterprises have been quite effective in creating a conducive business climate. This study emphasizes the importance of strategic investment and ongoing collaboration for sustainable regional economic growth.

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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