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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

115 116 117 118 119

Analyzing Contractor Business Strategies Using Environmental Factors Analysis Summary (EFAS) and Internal Factors Analysis Summary (IFAS): A Case Study of Citacipta Project Mubarok, Ramdhan Faizal; Hendrayati, Heny; Sultan, Mokh Adib
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.v6i6.5568

This study aims to analyze contractor business strategies using the Environmental Factors Analysis Summary (EFAS) and Internal Factors Analysis Summary (IFAS) approaches. A case study was conducted on Citacipta Project, a construction sector contractor. Data were collected through surveys and in-depth interviews with the company's management to understand the external and internal factors influencing organizational performance. The analysis results indicate that the EFAS and IFAS approaches effectively identify strategic factors impacting the company's performance. EFAS facilitates the categorization and evaluation of opportunities and threats from the external environment, while IFAS enables the company to analyze its internal strengths and weaknesses. By leveraging both analyses, Citacipta Project can formulate adaptive strategies to address the challenges of a dynamic market. Overall, this research provides insights into how an integrated approach can be applied by contractors to enhance competitiveness amidst the increasingly complex construction industry. These findings contribute to the development of more adaptive business strategies within the construction sector.

Development Strategy for Fish Processing MSMEs in Kampar Regency (Case Study: Koto Mesjid Village) Helmi, Medina Febrisa; 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.v6i6.5574

Micro, Small, and Medium Enterprises (MSMEs) are widely recognized as key drivers of regional economic development, in line with Schumpeter's entrepreneurship theory and Porter's concept of competitive advantage. This study examines the development of fish processing MSMEs in Kampar Regency, one of the main catfish production centers in Indonesia. Using a qualitative approach, data were collected through interviews, observations, documentation, and questionnaires, then analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) method. The results show that MSMEs in Kampar have strengths such as abundant raw materials, a skilled local workforce, and government policy support. However, there are weaknesses such as limited technology, limited financial resources, and underdeveloped distribution channels. Opportunities arise from increasing consumer demand and export potential, while threats include price fluctuations and inter-regional competition. The recommended development strategy is the Strength–Opportunity (SO) approach, focusing on product diversification, human resource capacity building, institutional strengthening, and digital marketing adoption. These steps are expected to increase competitiveness, ensure sustainability, and strengthen the contribution of MSMEs to regional economic growth.

Increasing the Economic Independence of Women Farm Workers through Entrepreneurship Training Fitriliana, Fitriliana; Nasir, Nasir; Hanum, Filia; Ilyas, Ilyas; Marlina, Marlina
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.v6i6.5580

This research aims to increase the economic independence of women farm workers through targeted and applicable entrepreneurship training. The background of this research is based on the low level of income and business skills among female farm workers, which has an impact on their limitations in meeting the economic needs of their families. The method used is a participatory approach with the stages of identifying needs, preparing training materials, implementing training, and evaluating results. The training is focused on developing production skills, business management, marketing, and simple financial management. The results of the study showed that the trainees experienced an increase in knowledge, skills, and motivation to be entrepreneurial. In addition, some participants began to practice the skills acquired to build a small business that contributes to the family's income. These findings indicate that entrepreneurship training can be an effective strategy in increasing the economic independence of women farm workers, while strengthening their role in rural economic development.

Impact of Metaverse on Digital Marketing Strategy: An Experimental Study on Generation Z in Jakarta Jaelani, Achmad; Purwanti, Winaya
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.v6i6.5581

This study analyzes the influence of metaverse usage on digital marketing strategies, with Generation Z serving as a mediating variable. The method employed is a quantitative approach through a questionnaire survey of 100 Generation Z students in Jakarta. Data were analyzed using Partial Least Squares (PLS) with tests of validity, reliability, coefficient of determination (R²), and path analysis. The findings indicate that metaverse usage significantly affects the effectiveness of digital marketing strategies. Generation Z acts as a partial mediator, meaning that although the characteristics of Generation Z strengthen the influence, the direct effect of the metaverse on marketing strategies remains dominant. The R² value of 53.3% for the Generation Z variable and 71.4% for the marketing strategy variable demonstrates the model’s strong explanatory capability. These findings affirm that integrating the metaverse into digital marketing strategies is a strategic step for companies to reach Generation Z consumers, who are highly familiar with technology, interactive, and value authentic experiences.

Country of Origin, Brand Image, and Customer Loyalty: The Investigation of Users of Skincare Products Nur, Nur; Mariana, Ana; Santi, Septhani Santi
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.v6i6.5594

This study examines the impact of country of origin (COO) and brand image (BI) on customer loyalty (CL), and the influence of COO on BI. Using survey data collected between March and April 2024 and a covariance-based structural equation model, this study confirms three positive relationships, as supported by the goodness-of-fit indices. The higher the COO and the BI, the higher the CL, and the higher the COO, the higher the BI. Practically, this study suggests that manufacturers of local and foreign skincare products prioritize creating a brand image that fosters consumer loyalty by focusing on producing safe products for consumers, and the company hiring influencers must inform them with the necessary knowledge and benefits, supported by their testimony after using the skincare products freely given in advance.

Analysis of Efficiency and Dominant Factors of Tourism Budget Allocation on Tourism Development in Kampar Regency: Integration of Mixed Methods Analysis Zamhur, Zamhur; 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.v6i6.5604

This study analyzes the efficiency of local government budget (APBD) allocation in the tourism sector of Kampar Regency. The background indicates that despite the significant potential of tourism to boost local revenue, budget allocation and absorption remain suboptimal, with a large portion consumed by operational activities and official travel. The research aims to analyze the dominant factors influencing budget allocation efficiency and evaluate its impact on tourism development in Kampar Regency. Employing a mixed-methods approach (quantitative and qualitative) with descriptive design, Data Envelopment Analysis (DEA and Budget Ratio) and Multiple Linear Regression analysis, the findings reveal that wasteful spending and inadequate efficiency measurement indicators are key weaknesses requiring immediate attention. Although efficiency strategies and stakeholder participation are strong, structural inefficiencies in operational expenditures hinder performance improvement. In conclusion, optimizing the tourism budget in Kampar Regency necessitates a focus on reducing waste and developing measurable performance indicators.

Drivers of Organizational Performance in Accounting Firms: Price Competition, Professional Standards (SPJA) Effectiveness, and Firm Reputation under the Moderating Role of Professional Regulation Wijono, Monica Widyati; Harianto, Eric; Tambunan, Damelina Basauli
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.v6i6.5608

Accounting Service Firms (KJA) play a vital role in supporting SMEs in Indonesia, yet they face challenges from price competition and dynamic of accountant professional regulations. This study aims to analyze the effects of price competition, the effectiveness of implementing the Standards of Accountants Services (SPJA), and reputation on organizational performance, with the regulation of the accounting profession as a moderating variable. A quantitative approach with an explanatory survey was employed, targeting 500 KJA registered on the Find KJA IAI Global platform as of May 5, 2025, with 144 firms participating. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that price competition and effective SPJA implementation have positive and significant effects on organizational performance, whereas firm reputation does not show a significant effect. Moreover, accountant professional regulation does not strengthen these relationships; instead, it tends to weaken the effect of SPJA effectiveness on performance. These results suggest that for small-medium scale KJA, accountant professional regulations are perceived more as an administrative burden than as strategic support. This study underscores competitive pricing and effective SPJA implementation as the main drivers of KJA performance, while reputation has yet to emerge as a determining factor. Theoretically, the findings challenge the relevance of Public Interest Theory and Interest Group Theory in the context of smaller KJA, while practically highlighting the need for proportional regulations that focus on strengthening internal capabilities.

I Important Indicators in Increasing Buying Interest Electric Vehicles Eka Pratama, I Gusti Bagus Agung Cahya Diatmika; Martini, Ida Ayu Oka
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.v6i6.5609

Electric vehicles are now a promising transportation alternative amidst environmental issues and the threat of fossil fuel scarcity. The government is trying to increase the adoption of electric vehicles through various incentives, but the reality in Bali Province shows that adoption is not in line with expectations. Despite the target of reducing carbon emissions by 41 thousand tons by 2026, with the planned use of 140 thousand motorcycles and 5,719 electric cars, only around 7,752 electric vehicles were registered by August 2024. This study aims to analyze the effect of product quality, price, and after-sales service on the intention to purchase electric vehicles in Bali with brand image as a mediating variable. Using a quantitative approach and purposive sampling, data were collected from 260 respondents who did not yet own an electric vehicle. The analysis was conducted using Microsoft Excel and SmartPLS. The results showed that (1) product quality, price, and after-sales service have a positive and significant effect on brand image; (2) product quality, after-sales service, and brand image have a positive and significant effect on purchase intention, while price has a positive but insignificant effect; and (3) brand image mediates the influence of product quality, price, and after-sales service on interest in purchasing electric vehicles. This conclusion emphasizes the importance of strategic steps by manufacturers and the government to accelerate the adoption of electric vehicles in Bali Province.

Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency) Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Larasati, Rudiawie
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.v6i6.5616

This study aims to test and empirically analyze the Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator with a Study on Motor Vehicle Taxpayers in Keerom Regency. The data collection method is by the survey method; data is collected from 100 respondents who are motor vehicle taxpayers in Keerom Regency. Data was analyzed using partial least square analysis using warpPLS software. The findings indicate that taxpayer compliance costs significantly influence compliance, while moral obligation, love of money, and tax understanding show no direct effect. Additionally, public service accountability moderates the relationship between compliance costs and tax understanding with compliance yet fails to moderate the impact of moral obligation and love of money, highlighting selective moderating roles within taxpayer compliance dynamics. This research enhances the literature on how taxpayer behaviour and knowledge affecting taxpayer compliance, and especially how public service accountability plays important role in moderating determinants of motor vehicle taxpayer compliance. It also highlights the need for government efforts to strengthen transparency, efficiency, and fairness in vehicle tax payment services, thereby fostering higher trust and willingness to comply.

The Effect of Asymmetry Information, Budget Target Clarity, and Budget Participation on Budgetary Slack with Organizational Commitment as a Moderating Variable: A Literature Review Pratama, Bobby; Florencia, Irene Tri; Mukhtaruddin, Mukhtaruddin
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.v6i6.5617

This study aims to provide a comprehensive understanding of the budgetary slack phenomenon. The method used is a systematic literature review (SLR) of 100 journal articles published in Scopus-indexed journals (Q2–Q4) and Sinta 2 to Sinta 4 during the period 2016–2025. The results of the study indicate that agency theory is the most dominant theoretical framework used, while asymmetry information has been shown to increase the tendency of budgetary slack. Conversely, the influence of budget target clarity and budget participation still produces diverse and inconsistent findings. The differences in research results are thought to be influenced by the organizational context, the research period, and the measurement instruments used. The novelty of this study lies in the use of organizational commitment as a moderating variable. The literature shows that organizational commitment has been shown to weaken the positive effect of asymmetry information and strengthen the positive effect of budget target clarity and budget participation in reducing budgetary slack.

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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