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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

117 118 119 120 121

Strategies for Improving Service Quality at Tangguwisia Regional Hospital, Buleleng Purnamawati, Indah
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.v6i6.5671

This study aims to analyze the quality of healthcare services and quality improvement strategies at Tangguwisia Regional Hospital (RSUD Tangguwisia), Buleleng, Bali. The method used was descriptive qualitative, using interviews, observation, documentation, and triangulation to test data validity. The results show that RSUD Tangguwisia has achieved full accreditation, reflecting high quality standards through adherence to hand hygiene protocols, efficient triage times, and efforts to prevent patient safety incidents. However, major challenges include limited human resources, particularly specialist doctors, and the need to improve the competency of both medical and non-medical personnel. Strategies implemented include routine training, the use of information technology such as digital registration and electronic medical records, updated standard operating procedures (SOPs), improved facilities and infrastructure, and patient feedback mechanisms. Focusing on the dimensions of reliability, empathy, and responsiveness has been shown to increase patient satisfaction. In conclusion, RSUD Tangguwisia demonstrates a strong commitment to providing quality healthcare services sustainably, although it still requires strengthening in human resources and other quality dimensions.

The Influence of Consumer Perception on Purchase Intention of Electric Vehicle Product in JABODETABEK Alfitra, Fariz; Qois Urwani, Ahmad; Annisa Fahmi, Rana; Mustikasari, Faranita
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.v6i6.5673

Electric vehicles (EVs) offer potential solutions to Indonesia's pollution and reliance on fossil fuels. This study integrates the Diffusion of Innovations (DOI) model and Perceived Risk Theory to examine key factors influencing EV adoption intentions in Indonesia, using data collected from 361 respondents across Jabodetabek. Employing structural equation modeling (SEM), the study analyzes how observability, compatibility, and complexity of EVs, along with perceived financial and safety risks, affect purchase intentions while brand image moderating attitude toward use to purchase intention. Results reveal that observability and compatibility enhance purchase intention, while high perceived risks reduce it. Findings suggest that promoting EV visibility and compatibility with user needs, alongside addressing risk perceptions, can support EV adoption in Indonesia.

QRIS Adoption Intention for MSMEs in Indonesia: Integration of Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) to Accelerate Digital Transformation Wahdiniawati, Siti Annisa; Randyantini, Vely; Apriani, Ari; Saputri, Ika Puji
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.v6i6.5674

The urgency of this research is to be carried out considering the low adoption of QRIS among MSMEs in Indonesia (only 46.4% of 65 million MSMEs), even though QRIS offers cost efficiency, market expansion, and transaction transparency. This low penetration has the potential to hamper the financial inclusion and competitiveness targets of MSMEs in the 2024 Digital Indonesia roadmap. The purpose of the study was to analyze the dominant factors of QRIS adoption intention through the integration of Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB), combining psychological variables (attitude), technological perception (perceived ease of use, perceived usefulness), social factors (subjective norm), and perceived behavioral control. The method used is mixed methods by distributing questionnaires to MSMEs that have not yet adopted QRIS in Greater Jakarta (PLS analysis) and in-depth interviews with 7 MSME actors to uncover structural (infrastructure, digital literacy) and cultural barriers (non-cash transaction resistance). The sample of this study is 140 business actors who have not used QRIS. The results of the interview concluded that perceived cost is an obstacle for MSME actors not to use QRIS, then it is lowered to a research variable and included in the research model. The findings of this study are that perceived ease of use and perceived usefulness have a positive and significant effect on attitude, perceived cost, attitude, perceived behavioral control have a positive and significant effect on intention to use, while subjective norms have no effect on intention to use. Furthermore, attitude can mediate the influence of perceived ease of use and perceived usefulness on intention to use.

The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance Sitanggang, Tikkos; Karsam, Karsam; Solihin, Solihin
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.v6i6.5680

This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monitoring role. On the other hand, institutional ownership does not moderate the relationship between transfer pricing and tax avoidance. This study offers important implications for corporate management, regulators, and investors to consider the interaction between internal factors when addressing and managing tax avoidance behavior.

Optimizing Regional Budgets Through Accountability in Budget Planning in the Digital Era Triputra, Dimas Syah Rosa; 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.v6i6.5686

Study This lift topic optimization of the regional budget through accountability in planning budgeting in the digital age, with variables main ones that include accountability as variables free (measured through dimensions transparency, participation public, and supervision digital -based) and optimization of the regional budget as variables bound (seen from efficiency, effectiveness, and realization budget). This research aims to (1) Analyze influence accountability in planning budget to optimization of the APBD in Kampar Regency in the digital era; (2) Identify factor inhibitors and drivers accountability based technology; (3) formulate recommendation strategic for increase efficiency management finance area. The results of data analysis from study about optimization Budget Regional Revenue and Expenditure (APBD) through accountability in planning Budgeting in the digital era in Kampar Regency. Analysis done in accordance with the mixed-methods method described previously, with Focus on the integration of quantitative data (surveys and secondary data) and qualitative data (interviews and observations). Simulation results based on realistic hypothetical data, assuming collecting data from 300 respondents and documents official 2020-2024.

The Impact of Transfer Pricing, Return on Assets, Leverage, Firm Size, and Tax Havens toward Income Shifting (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2022) Bahiyyah, Siti Lu’lu’ul; Setiany, Erna
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.v6i6.5692

The study was conducted with the aim of analyzing the influence of transfer pricing, return on assets, leverage, firm size, and tax haven on income shifting (an empirical study of energy sector companies listed on the Indonesia Stock Exchange from 2019-2022. The method used a quantitative method with an explanatory research type. The populations selected of the study are all Energy Companies listed on the IDX from 2019-2022 by totaling 75 Companies. The sampling technique of the study used a purposive sampling technique. The data analysis method used panel data with the Eviews software program version 10. The study found that transfer pricing has no effect on income shifting, return on assets has effect on income shifting, leverage has effect on income shifting, firm size has effect on income shifting, and tax haven has effect on income shifting in energy sector companies listed on the IDX for the period 2019-2022.

Literature Review: The Influence of the Whistleblowing System on Fraud Prevention in Local Governments Rahmi, Andi Faika; Akib, Mulyati; Intihanah, Intihanah
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.v6i6.5706

This study aims to analyze the influence of the whistleblowing system on fraud prevention in the public sector, particularly in local governments. The literature review was conducted by examining various research findings from the past five years. The results indicate that the whistleblowing system has the potential to reduce fraud risks through secure and confidential reporting channels. However, its effectiveness is highly dependent on whistleblower protection, organizational culture, and robust internal controls. Some studies also found that the whistleblowing system does not always have a significant impact on fraud prevention if not supported by other critical factors. Therefore, optimal fraud prevention requires synergy between the whistleblowing system, internal controls, and an integrity-based organizational culture.

The Role of Continuous Learning and Upskilling in Enhancing Employees Performance in the Digital Era Soelistiyono, Anitiyo; Mustika, Vera Herlina; Mere, Klemens
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.v6i6.5707

The rapid pace of technological change in the digital era has transformed the skills required for employees to remain competitive and productive. Organizations are increasingly recognizing that continuous learning and structured upskilling initiatives are not only critical for maintaining workforce relevance but also for enhancing overall performance and innovation capacity. This article explores the evolving relationship between continuous learning, upskilling strategies, and employee performance in digitally driven workplaces. Drawing on recent studies, the review highlights that effective upskilling programs—integrating digital literacy, data-driven decision-making, and adaptable problem-solving—empower employees to respond to dynamic market demands and technological disruptions. Moreover, fostering a culture of continuous learning, supported by accessible training platforms, mentoring, and organizational incentives, improves employee engagement, adaptability, and job satisfaction, which in turn positively impacts organizational productivity. The findings suggest that companies investing in lifelong learning infrastructures, including blended learning models and AI-assisted training tools, are better positioned to build resilient and innovative workforces capable of sustaining performance in rapidly evolving environments. This study underscores the importance of strategic alignment between learning initiatives and organizational goals, emphasizing the role of leadership support and digital transformation policies in maximizing the impact of upskilling efforts.

The Effect of Environmental Costs, Governance Risk Compliance (GRC) on Financial Performance with Company Size as Moderating Variable Putri, Ni Wayan Remita Karisma; Sri Werastuti, Desak Nyoman; Yuniarta, Gede Adi
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.v6i6.5708

Financial performance measurement is crucial in assessing a company's success. A company's financial performance must be continuously monitored year after year. This study aims to examine and analyze the influence of environmental costs and GRC on financial performance, with company size as a moderating variable. This study employed a quantitative method with Moderated Regression Analysis (MRA) as the data analysis technique. This study was conducted on companies in the Energy and Basic Materials Industry sectors listed on the Indonesia Stock Exchange (IDX) consecutively during the 2021-2023 period. The sampling technique used was purposive sampling, with a total sample size of 39 companies. The results show that environmental costs have a significant and positive effect on financial performance, GRC has a significant and positive effect on financial performance, company size can moderate or strengthen the effect of environmental costs on financial performance, and company size moderates or strengthens the effect of GRC on financial performance. These results indicate that disclosure of environmental costs and GRC can improve a company's financial performance, with company size as a moderating variable.

Impact of Theory of Planned Behavior on Financial Satisfaction Based on Fintech Performance Rowena, Janny; Usman, Bahtiar; Lestari, Henny Setyo
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.v6i6.5712

The rapid development of financial technology (fintech) has significantly transformed the way individuals manage their financial activities, influencing not only their financial behaviors but also their overall financial satisfaction. Grounded in the Theory of Planned Behavior (TPB), this study aims to investigate the influence of behavioral factors including attitude attitude toward fintech, subjective norm on herding, perceived overconfidence on financial satisfaction based on fintech performance with intention to use fintech for investment as mediating variable. The study employs a quantitative research design using a survey method with a sample of 400 university students in Indonesia, representing the millennial and Generation Z demographic groups who are among the most active fintech users. Data were analyzed using Structural Equation Modeling (SEM) to test the hypothesized relationships among variables. The findings highlight that university students’ financial satisfaction in fintech investments is not solely determined by technological factors but by the interaction between attitude, social influence, confidence, and actual behavioral engagement. Positive attitudes and peer-driven norms enhance fintech adoption and satisfaction only when accompanied by meaningful usage and effective fintech performance. Conversely, overconfidence without competence may hinder satisfaction despite technological accessibility.

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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