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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

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Analysis of Personnel in the Field of Taxation by the Minister of Finance through the Tax Supervisory Committee Cahyady, Yadhy; Trisulo, Trisulo
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.v6i6.5618

The Ministry of Finance as one of the State Ministries is responsible for managing government affairs in the financial sector. It operates under the authority of and is accountable to the President, with leadership vested in the Minister of Finance. In executing its responsibilities, the Ministry of Finance performs various functions, including the formulation, determination, and implementation of taxation policies. This study aims to examine the position and authority of the Minister of Finance in overseeing taxation matters through the Tax Supervisory Committee. The research employs a normative legal approach, utilizing both statutory and conceptual analyses, with secondary sources such as laws and reference literature obtained through document and library studies. The findings indicate that the Minister of Finance, as the head of the Ministry and superior to the Director General of Taxes, holds supervisory authority over subordinates, including the Director General. Supervision conducted via the Tax Supervisory Committee focuses on tax policies and administration, but does not extend to overseeing the resolution of tax disputes through administrative measures determined by the Director General of Taxes.

Analysis of the Impact of Online Licensing Management on the Community in Kampar Regency Ermiwati, Ermiwati; Zulher, Zulher; 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.v6i6.5620

Online licensing management at the Kampar Regency Investment and One-Stop Integrated Services Office (DPMPTSP) to speed up and simplify the licensing process for the community. The purpose of the research was to determine the impact of online licensing management on the community. The research method is qualitative and descriptive. Data collection techniques through observation and interviews. The research source uses primary data. The results of the study show that the community faces a number of technical and non-technical obstacles and problems that cause the system to not be fully effective, such as limited internet access, low digital literacy, lack of understanding of the system, and dependence on third-party services. This study recommends an increase in technical assistance and the provision of a more equitable digital infrastructure. DPMPTSP Kampar Regency always strives to provide the best service for the community and continues to try to socialize the online system so that the public can easily understand the mechanism of managing permits through the online system.

Factors Influencing the Participation of Informal Workers in Social Employment Security in Indonesia Sidharta, Rizky Vitiant
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.v6i6.5624

This study aims to analyze the factors influencing informal workers' participation in the Employment Social Security program in Indonesia, based on 2022 Susenas data. Participation in employment social security is one effort to improve workers' welfare, but the number of informal workers registered in this program is still relatively low. This study uses a quantitative approach, analyzing data obtained from the Central Statistics Agency (BPS), using the logistic regression method to identify determinants. The results show that demographic factors, employment status, education level, and private insurance participation have a significant influence on informal workers' decisions to participate in the employment social security program. In addition, socioeconomic factors such as type of employment have also been shown to influence participation rates. This study provides recommendations for the government to increase accessibility and awareness of informal workers regarding the importance of employment social security in order to increase social security coverage in Indonesia.

Effectiveness Utilization of Village Funds in Development of MSMEs (Case Study: Tambang Sub-District, Kampar) Pendri, Agus; Zulher, Zulher; 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.v6i6.5626

The purpose of this study is to analyze the effectiveness of Village Fund utilization in the development of Micro, Small, and Medium Enterprises (MSMEs) in Tambang District, Kampar Regency. Village Funds are an important instrument in village development that is directed not only at infrastructure development, but also at empowering the community economy, especially MSMEs. the research method uses a descriptive approach with SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis techniques. Data were collected through in-depth interviews, field observations, and review of official village documents. the research results show that the utilization of Village Funds has significantly contributed to the development of MSMEs, particularly in terms of business group capital, skills training, and the provision of production facilities. However, its effectiveness has not been maximized due to weaknesses in business management, product innovation, and limited market access. A SWOT analysis yielded several development strategies, including optimizing local potential (traditional culinary, plantation products, and crafts), strengthening the capacity of MSMEs through management training and digitalization, product diversification, and strengthening village business institutions.

The Effect of Green Finance Implementation on the Value of Transportation Companies Listed on the Indonesia Stock Exchange Fatima, Faudya Nurul; Darman, Darman; Fattah , Vitayanti; Fera, Fera
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.v6i6.5638

This study aims to analyze the impact of Green Finance implementation on the value of transportation subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Green Finance is measured using the Green Finance Index (GFI) based on six sustainability indicators, while company value is proxied by the Price to Earnings Ratio (PER), Price to Book Value (PBV), and Tobin's Q. The research sample consisted of 9 companies selected through purposive sampling, with simple regression analysis as the testing method. The results indicate that Green Finance implementation has no significant effect on company value. Descriptive trends also show that high levels of GFI implementation do not always align with increases in PER, PBV, or Tobin's Q, so that sustainability practices are still perceived by the market as a short-term cost burden rather than a driver of added value. This finding confirms that Green Finance's contribution to the value of transportation companies is still limited. The practical implication of this study is the need for regulatory support and strengthening the integration of sustainability practices so that Green Finance can increase company credibility in the eyes of investors and encourage long-term value creation.

Enhancing Sales Performance Through Human Resource Interventions: Training, Coaching, and Competency Development in Consultative Selling (A Practical Study at Telkom Yogyakarta) Sakti, Hanung Satria; Palupi, Majang
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.v6i6.5650

This study aims to analyze the implementation of consultative selling strategies in the sales of IndiBiz products at Telkom Yogyakarta, focusing on the role of the Human Resources (HR) department in supporting the development of sales team competencies. The research employs a qualitative approach through in depth interviews, observations, and documentation, with participants consisting of the HR Manager, Sales Supervisor, and members of the sales team. The findings indicate that the role of the HR department is crucial, not only as a provider of training but also as a change agent that facilitates the transformation of the sales mindset from transactional selling to a consultative approach. The inhibiting factors identified include competency gaps, low self confidence among sales staff, an incentive system that emphasizes quantity over the quality of interactions, and the price sensitive characteristics of the MSME market in Yogyakarta. Support in the form of training, coaching, monitoring, and evaluation has been proven to enhance sales competencies, although consistent follow up is still required for effectiveness in practice. With continuous improvements in training, incentive systems, and the utilization of CRM, the consultative selling strategy has the potential to increase customer value and drive sustainable sales growth for IndiBiz.

The Influence of Job Happiness and Leadership Style on Lecturer Performance with Job Satisfaction as an Intervening Variable at Perintis Indonesia University Andika, Afri; Rahmawati, Reni; Pawirosumarto, Suharno
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.v6i6.5652

This study aims to analyze the influence of job happiness and leadership style on lecturer performance with job satisfaction as an intervening variable at Perintis Indonesia University. The research employed a quantitative explanatory design using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. A total of 100 lecturers were selected as respondents through purposive sampling. The results reveal that job happiness has a negative and significant effect on job satisfaction, but does not significantly affect lecturer performance, either directly or indirectly through job satisfaction. Leadership style, on the other hand, has a positive and significant effect on both job satisfaction and lecturer performance, indicating that effective leadership plays a crucial role in enhancing academic performance. Meanwhile, job satisfaction does not significantly influence lecturer performance, nor does it mediate the relationship between job happiness and lecturer performance or between leadership style and lecturer performance. These findings highlight that lecturer performance at Perintis Indonesia University is strongly shaped by leadership style rather than by job happiness or job satisfaction. The study contributes to organizational behavior literature by showing the central role of leadership in academic performance, while also emphasizing the limited role of job happiness and satisfaction in this context.

The Influence of Service Quality and Price Perception on Customer Loyalty with Customer Satisfaction as an Intervening Variable at Tazkia Tour Umrah and Hajj Travel Agency Rahmawati, Reni; Andika, Afri; Pawirosumarto, Suharno
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.v6i6.5653

This study aims to analyze the influence of service quality and price perception on customer loyalty, with customer satisfaction as a mediating variable, at Tazkia Tour Umrah and Hajj Travel Agency. A total of 81 respondents who had used the agency’s services were surveyed using a structured questionnaire. Data were analyzed with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results indicate that service quality has a positive and significant effect on customer satisfaction, and price perception also has a positive and significant effect on customer satisfaction. Service quality further demonstrates a significant direct effect on customer loyalty, while price perception does not directly influence loyalty. Customer satisfaction has a strong and significant effect on loyalty, acting as a partial mediator in the relationship between service quality and loyalty, and as a full mediator between price perception and loyalty. The R-Square results show that customer satisfaction is explained by service quality and price perception at 50.3%, while customer loyalty is explained by service quality, price perception, and customer satisfaction at 72.5%. These findings highlight the importance of enhancing service quality and ensuring fair and transparent pricing to strengthen customer satisfaction, which in turn fosters long-term customer loyalty. The study contributes to both theoretical development in service marketing and practical implications for managing Umrah and Hajj travel services.

Environmental, Social, and Governance (ESG) Performance and Corporate Value: Examining the Mediating Role of Operational Efficiency in Indonesian Manufacturing Firms Nurjannah, Dina; Raharja, Surya
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.v6i6.5658

This study examines the effect of Environmental, Social, and Governance (ESG) performance on the value of manufacturing firms listed on the Indonesia Stock Exchange during 2021–2023, with operational efficiency as a mediating variable. Using a quantitative approach with SmartPLS software, ESG performance is measured through Bloomberg’s ESG score, operational efficiency through the Operating Efficiency Ratio, and firm value through Return on Assets. The results show that ESG performance has a positive effect on firm value, while operational efficiency does not significantly mediate this relationship. These findings suggest that the contribution of ESG to firm value is more likely driven by external market perceptions than by internal efficiency improvements, particularly in the short term. This implies that ESG plays a direct role in enhancing firm value, while its indirect effect through operational efficiency remains limited. The study provides practical insights for managers and policymakers on the importance of ESG initiatives in driving firm performance.

Navigating Digital Transformation: Examining the Role of Employee Integration in Shaping Intention to Stay Lama, Annete; Lestari, Sri; Septiana, Puspa Avinda Dwi; Prasetyaningtyas, Sekar
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.v6i6.5662

This study investigates the role of organizational culture, organizational commitment, employee integration, and technology adoption in shaping employees’ intention to stay within the Indonesian construction sector, with a focus on PT PP (Persero) Tbk. In the era of digital transformation and artificial intelligence (AI) integration, retaining skilled employees has become a strategic priority to sustain competitiveness and operational stability. A quantitative method was employed, gathering data from 326 employees through an online survey, which were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that organizational culture strongly promotes organizational commitment, which subsequently enhances employees’ intention to remain, thereby confirming the mediating effect of commitment. Employee integration likewise exerts a positive influence on retention intention. Nonetheless, organizational culture by itself does not directly impact intention to stay, and the hypothesized moderating effect of technology and AI adoption on the link between integration and retention intention is not validated. These results underscore the importance of strengthening organizational commitment and employee integration strategies, while highlighting that technology adoption alone may not guarantee improved retention. The study contributes to the human resource management literature by emphasizing the nuanced interplay of cultural, psychological, and technological factors in employee retention, offering practical insights for organizations undergoing digital transformation.

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Home Page

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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

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