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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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Perceived Luxury Value and Technology Acceptance in TikTok Live Streaming: The Mediating Role of Customer Engagement on Purchase Intention (A Study on Consumers in Java, Indonesia) safhera, Maya; Sugiarto, Catur
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.v6i6.5750

This study examines how perceived luxury value, consisting of financial, functional, individual, and social dimensions, and technology acceptance factors, namely perceived ease of use and perceived usefulness, influence customer engagement and purchase intention in luxury live streaming shopping in Indonesia. Using a quantitative approach with purposive sampling, data from 354 respondents were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results indicate that all relationships are significant. Social value has the strongest effect on customer engagement, followed by individual, functional, and financial values. Both perceived usefulness and perceived ease of use significantly affect engagement, with usefulness showing a greater impact. Customer engagement enhances purchase intention and mediates the relationship between perceived luxury value and technology acceptance factors. The model explains 71.3% of the variance in engagement and 66.8% in purchase intention, emphasizing engagement as the key mechanism linking value perceptions and technology acceptance. The study extends the Stimulus–Organism–Response (SOR) framework and Technology Acceptance Model (TAM) to luxury live streaming contexts and provides insights for luxury brands to strengthen competitiveness through interactive experiences, intuitive usability, and persuasive live demonstrations.

The Influence of Social Media Marketing Activities on Continued Usage Intentions and Brand Loyalty: The Mediating Role of Brand Experience, Brand Awareness, and Satisfaction (A Study on Wardah Cosmetics in Indonesia) Munandar, Shella Stefani; Wahyudi, Lilik
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.v6i6.5751

This study investigates the influence of Social Media Marketing Activities on continued usage intention and brand loyalty through the mediating roles of brand experience, brand awareness, and satisfaction among Wardah consumers in Indonesia. Using a quantitative survey approach with purposive sampling, data were collected from 350 active social media users who had experience using Wardah products. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS version 4. The results show that Social Media Marketing Activities have a significant effect on all dimensions of brand experience, including sensory, affective, behavioral, and intellectual aspects, as well as on brand awareness and satisfaction. Intellectual brand experience was found to be the strongest predictor of continued usage intention, while brand awareness and satisfaction act as important mediators linking marketing efforts to consumer behavior. The model explains 83.9% of the variance in continued usage intention and 60.5% in brand loyalty, confirming the relevance of the Stimulus Organism Response framework. Overall, this research enriches theoretical understanding and provides practical guidance for cosmetic brands to design interactive, consistent, and personalized social media strategies that enhance satisfaction, engagement, and long-term loyalty in the digital marketplace.

Analysis of the Influence of RGEC on Company Value in the Banking Financial Sector for the Period 2020 - 2024 Larasati, Fitria; Hendayana, Yana
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.v6i6.5756

This study aims to analyze the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) on company value as measured by Price to Book Value (PBV) in the Indonesian banking financial sector during the 2020–2024 period. The research approach used is quantitative with descriptive and verification methods, and uses panel data regression to analyze the effect of each variable. The sample consists of 25 banking companies selected based on purposive sampling. The t-test results indicate that the variables NPL, ROA, and CAR have a significant effect on PBV, while GCG has no significant effect. Meanwhile, the F-test shows that all four variables simultaneously have a significant effect on PBV. These results indicate that company management needs to pay attention to credit risk, profitability, and capital adequacy in an integrated manner to increase company value. This study provides implications for investors and management in making investment decisions and strategies to increase company value.

The Effect of Government Expenditure Effectiveness in Health, Environmental, and Social Protection Function on the Achievement of Sustainable Development Goal 3 in Indonesia Sucakni, Rahmadani Inem; Din, Muhammad; Furqan, Andi Chairil; Darmawan, I Putu Edi
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.v6i6.5762

This study aims to analyze the influence of government functional expenditure in the health, environment, and social protection sectors on the achievement of Sustainable Development Goals (SDG) 3 which focuses on health and welfare aspects. This study uses panel data from 2020-2022 with a purposive sampling approach. Data was obtained from 526 district/city governments in Indonesia, resulting in a total final sample of 1,578 observations. Using multiple linear regression analysis, the results show that government functional expenditure in the health and environment sectors has a positive and significant influence on the achievement of SDG 3. However, expenditure on social protection functions has a significant negative influence. These findings indicate that the increase in government functional expenditure in the three sectors is followed by changes in the achievement of SDG 3. Although there have been many studies examining the relationship between government functional expenditure and public welfare, research integrating these three strategic sectors simultaneously is still relatively limited. Therefore, this research implies that the achievement of health and well-being requires meaningful investment and effective governance. This emphasizes the importance of improving the quality of transparent, efficient, and targeted public expenditure to support the optimal achievement of SDG 3. Further research is recommended to add other variables and extend the study period to obtain more comprehensive results.

The Role of Student Engagement in Mediating the Influence of Internships and Entrepreneurship Development Programs on Entrepreneurial Intention: A Case Study at SMKN 1 Ngawi Muthoharoh, Jamilatul; Pratiwi, Dian
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.v6i6.5764

This study investigates the effect of internship programs and entrepreneurship development on students' entrepreneurial interest, mediated by student engagement. The research involved 74 students of the Digital Business Department at SMKN 1 Ngawi, selected from a population of 90. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), the results indicate that both internships and entrepreneurship development have a positive but insignificant effect on entrepreneurial interest, while they significantly enhance student engagement. Moreover, students engagement positively and significantly influences entrepreneurial interest, mediating the indirect effect of internships and entrepreneurship development. These findings suggest that fostering student engagement is crucial for strengthening entrepreneurial interest, emphasizing the need for quality internships and entrepreneurship programs that actively involve students in learning.

Offline Store China "Oh! Some" in Jabodetabek: Brand Image, Price, Product Quality and Service to Purchase Decisions Ari Nugroho, Surya; Wulandari, Nuri; Maju Simatupang, Batara; Haryanti, Enny
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.v6i6.5769

Online shopping trends in Indonesia saw rapid growth during the COVID-19 pandemic. However, post-pandemic, interest in offline shopping increased again, especially in modern offline stores that combine modern store with lifestyle. This resurgence is driven by the need for direct product interaction, personalized customer service, and enjoyable shopping experiences that online shopping cannot be fully replaced by online shopping. The emergence of modern offline stores like OH!SOME, Miniso, Niceso, Usupso, Minigood, and Daiso, particularly in the Jabodetabek area, has led to intense competition to attract consumers. OH!SOME, as one of foreign retailer from KK Group China, has rapidly expanded in Indonesia with innovative marketing strategies and attractive store concepts. This research aims to analyze the influence of brand image, price, product quality, and service quality on purchasing decisions at OH!SOME offline stores in the Jabodetabek area. This research uses a quantitative method with Structural Equation Modelling - Partial Least Square (SEM-PLS) analysis technique using Smart PLS 4. The research sample consists of consumers who have made purchases at OH!SOME offline stores and live in the Jabodetabek area. The results show that the four independent variables have a positive and significant influence on purchasing decisions, with p-value < 0.05 and t-value > 1.96. Brand image has the greatest influence with a path coefficient of 0.287, followed by service quality and product quality, both having a path coefficient of 0.252, and price with a path coefficient of 0.171. These findings indicate that to increase purchasing decisions, OH!SOME needs to continue strengthening its brand image, improving service quality, maintaining product quality, and implementing competitive pricing strategies.

A Collaborative Accountability in Mosque Governance: Integrating the Value of Ta’awun and Agency Theory at the Muhammad Cheng Ho Mosque Maharani, Maharani; Sugianto, Sugianto; Kahar, Abdul; Usman, Ernawaty
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.v6i6.5770

This study aims to reveal a collaborative accountability model in the governance of the Muhammad Cheng Ho Mosque through the integration of agency theory and Ta’awun values as the basis for ethical accountability. A ideographic configurative case study approach was used to explore patterns of relationships and accountability practices between mosque administrators, congregations, and companies as key actors in the religious non-profit accountability system. Data were obtained through in-depth interviews and documentation, then analyzed thematically to reveal the configuration of meanings that shaped accountability practices. The results show that accountability is carried out in two main dimensions: the formal dimension, through open financial recording and reporting to congregations and corporate partners; and the social-spiritual dimension, through the internalization of the values of trust, honesty, and the spirit of Ta’awun in mosque activities. The integration of these two dimensions gives rise to a collaborative accountability model that not only strengthens trust and moral legitimacy but also expands the function of accounting as a means of building social harmony. This study confirms that Islamic principles have the potential to harmonize modern governance mechanisms with spiritual ethics, while providing a foundation for the development of religious non-profit accountability practices that are locally relevant and adaptable to global demands.

Binary Logistic Regression Analysis on Financial Performance of State-Owned Enterprises (Telkom and PLN): Case Study on NPM Change Based on ROA and TATO Maharani, Sella Sakilla; Nurrela, Nisa; Utami, Diah; Heikal, Jerry
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.v6i6.5775

This research investigates the effect of Return on Assets (ROA) and Total Asset Turnover (TATO) on the likelihood of Net Profit Margin (NPM) change in PT Telkom Indonesia (Persero) Tbk and PT Perusahaan Listrik Negara (Persero) over Semester II 2015 to Semester I 2024. Using binary logistic regression, the dependent variable, which increases NPM, is defined as a binary outcome (1 = increase, 0 = no increase), with ROA and TATO as independent variables. The analysis includes 34 valid cases from company financial reports. Regression results show ROA significantly predicts NPM growth (B = 0.609, p = 0.015), boosting the odds of increases, especially in Telkom’s asset-efficient operations. TATO is also significant (B = -0.213, p = 0.006), but its negative coefficient indicates that higher turnover may hinder NPM growth due to rising costs, particularly in PLN’s capital-intensive sector. The classification table reports 76.47% accuracy, with 73.68% correct predictions for non-increasing NPM (0) and 80% for increasing NPM (1). These findings reveal sector-specific patterns Telkom’s strength in asset utilization versus PLN’s operational cost challenges offering valuable insights for optimizing profitability and informing strategic financial decisions in the state-owned enterprises.

The Influence of Audit Findings and Follow-Up on Audit Result Recommendations on Audit Opinions on Regional Government Financial Reports with Regional Government Size as a Moderating Variable Novialdi, Novialdi; Mukhzarudfa, Mukhzarudfa; Wijaya, Rico
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.v6i6.5792

This research purpose to examine the impact of audit findings and follow-up on audit opinions on local government financial statements, as well as to analyze the role of local government size as a moderating variable. The research subjects include local governments headed by Acting Regional Heads in 2023 in Indonesia. The method used is quantitative with a comparative causal approach, with a sample of 255 local governments selected using purposive sampling. Data were obtained from the audit reports of the Supreme Audit Agency and local government financial statements. Logistic regression analysis shows that follow-up on audit recommendations has a partial positive effect on audit opinions, while audit findings and follow-up on recommendations together influence audit opinions. Furthermore, the size of the local government strengthens the relationship between audit findings and follow-up on recommendations on audit opinions, indicating that the capacity and operational scale of local governments have an impact on the effectiveness of improvements and auditors' assessments of public financial management.

Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value with Tax Avoidance as Moderating Variable Rantung, Diestri Margaret; Ruslim, Herman
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.v6i6.5809

This study examines the impact of intellectual capital and corporate social responsibility (CSR) on firm value, with tax avoidance as a moderating variable. It focuses on primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample, selected through purposive sampling, includes 37 companies that met specific criteria. Moderated regression analysis (MRA) was performed using Eviews 13 and SPSS 25, with data prepared in Microsoft Excel. The study found that intellectual capital significantly increases firm value, demonstrating that companies using knowledge-based resources effectively see improved market performance and competitive advantage. Conversely, corporate social responsibility (CSR) and tax avoidance showed no significant effects on firm value, indicating these factors did not drive value creation within primary consumer goods firms. Additionally, tax avoidance did not significantly modify the relationship between intellectual capital and firm value, or between CSR and firm value, showing that tax strategies did not impact these relationships.

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Home Page

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Editorial Team

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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