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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

118 119 120 121 122

Effectiveness Management Communication Countermeasures Cross–Sectoral Disasters: A Study Empirical Digital Era Yusnizar, Yusnizar; Zulher, Zulher; 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.v6i6.5719

Effective interaction serves as a critical component in disaster mitigation strategies, encompassing stages from prevention and readiness to crisis handling and post-event restoration. This scenario necessitates a robust, efficient, and versatile framework for disaster response that aligns with evolving technological advancements. The analytical process employed the Miles and Huberman framework, involving steps such as condensing information, organizing displays, and deriving insights through validation, supported by multi-source and multi-method cross-verification. Key observations include: (1) The Kampar Disaster Management Agency (BPBD) has initiated the integration of electronic tools, yet cross-agency coordination remains fragmented, constraining practical outcomes—primary barriers encompass duplicated responsibilities, insufficient tech proficiency among personnel, and inadequate facilities; (2) A blended strategy incorporating both operational and supportive measures is essential to enhance precision and responsiveness in interventions; (3) The success of inter-agency dialogue coordination during the tech-driven period hinges on collaborative efforts among stakeholders, precise delineation of organizational duties, and maximized deployment of digital resources; (4) Despite the incorporation of modern tech solutions, the Kampar BPBD's inter-sectoral coordination for disaster handling continues to encounter various hurdles.

Optimization Management Communication in Rehabilitation of Disaster Victims: A Review in Kampar Regency Ekarianto, Ekarianto; 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.v6i6.5720

Communication is very important elements in countermeasures disasters, including various aspect like mitigation, preparedness, response emergency, and recovery (Shannon & Weaver, 1949; UNICEF, 2020). In context this, effective communication become foundation main for reach system management efficient disaster management. Resilience, speed, and capability for adapt with progress technology become condition absolute in face challenges posed by disasters natural disasters nature, such as floods, earthquakes earth, and fire, have significant impact to community. Impact This No only limited to damage physical, but also includes loss large economic impacts. for example, a disaster floods in Kampar Regency have cause increasing losses from year to years. Effective rehabilitation is essential for restore life affected communities, and management good communication can play a role in increase awareness as well as participation public in the rehabilitation process.

Financial Management Strategy in the General Election Supervisory Agency in Achieving the Sustainable Development Goals (SDG): A Review of Budget Performance and Use Habibullah, Habibullah; 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.v6i6.5721

Management efficient finance is base important for institution government for reach optimal performance, especially in supervision ongoing elections changed. Research This analyzing management strategies finance at the Supervisory Agency Election General Elections Supervisory Agency (Bawaslu) of Riau Province, with emphasis on performance organization and efficiency use budget. With approach qualitative descriptive, data obtained through analysis document budget annual (2019-2023), interview deep with 15 officials key, and observation to the budgeting process. Findings study show that management strategy finance Bawaslu Riau still relies heavily on allocations from center, with an average absorption budget by 85% and efficiency performance reached 78% based on KPI indicators. However, there are inefficiency in management risk finance and adjustments to change regulations, which resulted in waste up to 15% of the total budget. Implications from study This includes suggestions for strengthen data - driven planning and integration technology finance, which can increase accountability as well as sustainability institution supervisor elections at the level province. Research This give contribution to the literature about management finance public in Indonesia, with focus on context democracy at the regional level.

The Effect of Good Corporate Governance and Board Gender Diversity on Firm Value with Earnings Management as a Moderating Variable Sukma Wati, Ni Made Erika; Sri Werastuti, Desak Nyoman; Sinarwati, Ni Kadek
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.v6i6.5723

This study examines the influence of Good Corporate Governance (GCG) and Boards Gender Diversity on firm value, with earnings management serving as a moderating variable. Inconsistent findings in prior research have prompted a deeper investigation into how governance quality and gender diversity shape firm value across various industries. A quantitative approach was employed using secondary data obtained from financial and annual reports of companies in the Energy, Financials, Healthcare, and Technology sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consisted of 101 companies, resulting in 303 firm-year observations. Data were analyzed using Moderated Regression Analysis (MRA) with Stata17 software. The results indicate that both GCG and Boards Gender Diversity have a positive and significant impact on firm value. Furthermore, earnings management strengthens the relationship between GCG and firm value but does not moderate the relationship between Boards Gender Diversity and firm value. These findings highlight that sound governance practices can enhance investor confidence and improve firm valuation. In contrast, gender diversity on corporate boards, while valuable for inclusivity and decision-making perspectives, does not significantly influence firm value when earnings management practices are present.

Analysis of Occupational Safety and Health (K3) Competency of Outsourced Workers on Employee Performance: Implications for Occupational Accident Risk Control (Survey Study at PT PLN Nusantara Power Unit Generation in Central Kalimantan) Kurniawan, Anang; Paramarta, H. Vip; Mulyani, Sri Rochani
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.v6i6.5724

This study aims to analyze the influence of Occupational Health and Safety (OHS) competence of outsourced workers on employee performance and its implications for occupational accident risk control. A quantitative approach was employed using a survey method conducted among outsourced workers at PT PLN Nusantara Power, Pulang Pisau Generation Unit. Questionnaires were used to gather data, which was then analysed using the SPSS technique. The results indicate that OHS competence has a significant positive effect on employee performance, and employee performance directly influences the effectiveness of occupational accident risk control. This research highlights the vital role of outsourced workers in supporting company operations, particularly in the electricity generation sector, which is characterized by a high-risk work environment. The findings contribute to emphasizing the importance of systematically and continuously improving OHS competence to enhance employee performance and create a safe and productive work environment. The novelty of this study lies in its specific examination of outsourced workers’ OHS competence as both a direct and indirect predictor of employee performance and occupational accident risk control within a high-risk electricity generation context.

Corporate Renaming as a Determinant of Financial Statement Fraud: An F-Score Model Approach Farandy, Rangga Danang; Ratmono, Dwi
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.v6i6.5725

This study aims to analyze the effect of company name changes on the likelihood of financial statement fraud, as measured by the Dechow F-Score. The study sample consists of 239 observational data from companies listed on the Indonesia Stock Exchange, analyzed using logistic regression. The results show that the variable of company name changes does not have a significant effect on the likelihood of financial statement fraud. This finding suggests that company name changes are not a determining factor in detecting financial statement fraud. Instead, fundamental factors such as leverage and corporate governance play a more dominant role in influencing the likelihood of financial statement fraud.

Human Resource Management in Employee Performance Measurement and its Influence on Guest Satisfaction at Mercure Hotel Padang Praci, Rusti Mawa; Yuliana, Yuliana
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.v6i6.5727

The hospitality industry is a sector that relies heavily on the quality of human resources (HR) to provide excellent service and create a positive experience for guests. This article discusses the important role of HR in the hospitality industry, examines theories related to HR management, and the factors that affect employee performance. Some of the theories discussed include human resource management theory, Maslow's motivation theory, transformational leadership theory, and human resource development theory through training and competence. In addition, this article also identifies the challenges faced in HR management, such as the high rate of employee turnover and the need for special skills. Through effective human resource management, hotels can improve service quality, create a productive work environment, and achieve sustainable competitive advantage. This study provides important insights for hotel managers to optimize the potential of human resources as a strategic asset in achieving organizational goals.

The Influence of Organizational Commitment, Transformational Leadership, and Compensation on Turnover Intention Using Job Satisfaction as a Mediator at One of State-Owned Banks in Indonesia Prasetyaningtyas, Sekar Wulan; Alkautsar, Isminanda; Riomudita, Riomudita; Steven, Steven
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.v6i6.5732

This study examines the impact of organizational commitment, transformational leadership, and compensation on turnover intention, with job satisfaction as a mediator. Conducted among employees of a state-owned bank in Indonesia, the research utilized Smart PLS and structural equation modeling for data analysis. The results indicate that organizational commitment, transformational leadership, and compensation all have significant negative direct effects on turnover intention. Furthermore, job satisfaction is found to be a strong mediator, enhancing the impact of each variable on reducing turnover intention. The study emphasizes practical strategies for reducing turnover and enhancing retention, recommending competitive compensation packages and leadership development focused on transformational qualities. These measures can foster employee engagement and lower turnover rates, improving organizational performance. This research contributes to understanding these dynamics in the Indonesian banking sector, addressing a gap in literature compared to Western studies. It underscores the importance of retaining skilled employees in Indonesia's competitive economic landscape, offering actionable insights for bank management to enhance employee engagement and organizational effectiveness.

Granger Causality and Hierarchical Transmission Patterns in BRICS Currency Markets Mala, Chajar Matari Fath; Jumono, Sapto
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.v6i6.5739

The short-run causal links and the multistage transmission order among BRICS (Brazil, Russia, India, China, and South Africa) currencies against the US dollar are studied from November 2019 to May 2025. We utilise daily exchange rate returns and employ a multinivariate VAR-Granger causality framework with a lag length of eight to account for short-run interactions during periods encompassing multiple global shocks, such as the COVID-19 pandemic and the Russia-Ukraine war. The pre-estimation diagnostics (ADF unit root test, stability checks and LM serial correlation tests) are strong evidence of the soundness of the model. Granger causality tests, on the other hand, reveal a specific asymmetric, hierarchical structure. A set of players, including the Russian ruble (RUB) and the Indian rupee (INR), are primarily transmitting shocks. At the same time, a second group, e.g., featuring the Chinese yuan (CNY) and South African rand (ZAR), acts as a shock absorber. This novel contribution to the literature uncovers short-run causality behaviors in BRICS forex markets during a previously unprecedented multi-crisis period. It offers new insights into the foreign exchange policy coordination and exchange risk management.

Global Trade Tensions, Capital Structure, and Firm Value: Evidence from Multinational Companies Listed on the Indonesia Stock Exchange Udyono, Udyono; Rajaman, Rajaman; Razak, Muhammad Maula
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.v6i6.5740

Global trade tensions are a critical issue with significant implications for multinational corporations. This study aims to analyze the influence of global trade tensions and capital structure on the firm value of multinational corporations listed on the Indonesia Stock Exchange during the 2021–2024 period. The research variables consist of the World Trade Uncertainty Index to represent global trade tensions, the Debt-to-Equity Ratio to capture capital structure, and Tobin’s Q ratio to measure firm value. The data were analyzed using multiple linear regression with 48 observations. The results indicate that the World Trade Uncertainty Index has a negative but insignificant effect on firm value, whereas the Debt-to-Equity Ratio has a positive and significant effect. These findings highlight that global trade uncertainty has not been strong enough to suppress the market value of companies, while optimal management of capital structure can enhance firm value. This study provides a theoretical contribution by reinforcing the perspectives of trade-off theory and signaling theory, and offers practical implications for financial managers and investors in designing financing strategies amid global uncertainty.

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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

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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