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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

120 121 122 123 124

The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study Anugrahani, Inanda Shinta; Purnamasari, Fitri; Muhammad, Muhammad; Azizah, Safira Rusyda; Asmira, Zainah; Darmawan, Novia Ramadhina
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.v6i6.5810

Most MSMEs in Indonesia still experience challenges in inventory management, primarily due to manual recording that can potentially lead to data errors and operational inefficiencies. Similar problems are experienced by Toserba HM in Malang Regency, which faces discrepancies between physical stock and system records, as well as difficulties in controlling receivables due to inaccurate recording. The limited utilization of the existing cashier system exacerbates these conditions, necessitating a simple and easy-to-use technology-based solution. This study aims to develop and test the effectiveness of a web application called SIP (Inventory Information System) to improve stock recording accuracy and operational efficiency at Toserba HM. This application is designed with a barcode feature to support real-time inventory recording and monitoring. The results are expected to demonstrate increased inventory management effectiveness and contribute to the application of information technology in strengthening the internal control system of MSMEs in the trade sector.

Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
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.v6i6.5811

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.

Financial Management Practices of Coastal Fishermen Cooperatives in Supporting Blue Economy Growth Adi, Roni; Wijaya, Erric; Rely, Gilbert; Samuel, Indah Elychia
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.v6i6.5831

The growth of the blue economy in Indonesia is inseparable from the role of coastal communities, especially fishermen's cooperatives, which are the main forum in the management of fisheries businesses and the distribution of marine products. However, financial management practices in fishermen's cooperatives still face various challenges, such as low financial literacy of management, weak transparency of records, and limited access to formal capital institutions. This study aims to evaluate the financial management practices of coastal fisher cooperatives and examine their contribution in supporting blue economic growth. The research method uses a mixed approach, with the collection of quantitative data from the financial statements of fisher cooperatives and qualitative data through in-depth interviews with administrators and members. A total of 12 fishermen's cooperatives in the coastal areas of Central Java and South Sulawesi were selected purposively with the 2020–2023 observation period. The results of the study show that cooperatives that have a neater financial recording system, a savings and loan mechanism run well, and are able to access revolving funds from the government and Islamic financial institutions have succeeded in increasing working capital, expanding environmentally friendly fishing and aquaculture businesses, and contributing to marine resource conservation. In contrast, cooperatives with traditional financial management and dependence on member dues often experience limited liquidity, internal conflicts, and difficulty adapting to blue economy programs that demand efficiency and sustainability. These findings confirm that strengthening financial management practices through financial literacy education, the use of digital accounting technology, and regulatory support can strengthen the role of fishermen's cooperatives as key actors in supporting an inclusive and sustainable blue economy.

Mechanism of Hexagon Fraud Detection in Mitigating Fraudulent Financial Reporting Zulqirofik, Tedy; 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.v6i6.5836

This study aims to examine the effect of the fraud hexagon on fraudulent financial reporting at Regional Development Banks in Indonesia from 2019 to 2022. This research method uses a quantitative approach to examine the effect of independent variables on dependent variables. The research sample used a purposive method with a sample size of 104. The data source for this research was obtained from the ojk.go.id website. The data analysis method used was logistic regression in SPSS 26. The results of the research indicate that financial targets, financial stability, external pressure, ineffective monitoring, director in change, and government projects have a positive effect on fraudulent financial reporting. Meanwhile, the nature of the industry, auditor in change, CEO picture, and political connections have no effect on fraudulent financial reporting. The results of this study have implications for provincial governments in Indonesia to mitigate the risk of fraud in financial statements by considering factors that can influence fraudulent acts in the financial statements of Regional Development Banks.

Trust, Faith, and Market: The Dualism of Indonesian Food Halal Certification between Self-Declaration and Global Standards Ayu Citra, Ken; Hidayat, Rahmat; Nurwahidin, Nurwahidin; Hannase, Mulawarman; Warto’i, Warto’i
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.v6i6.5844

Halal certification in the food industry is not merely an administrative matter but represents a sharia mandate (faith), an instrument for building and maintaining consumer trust (trust), and a vital asset in strengthening Indonesia’s position in the global market (market). As the world’s largest Muslim-majority country, Indonesia holds a strategic potential to become the global hub of the Halal Food Industry. However, since the enactment of Law No. 33 of 2014 on Halal Product Assurance (JPH Law), a dilemma has emerged due to the dualism of certification pathways: the regular system (through BPJPH–MUI–LPH) and the self-declare system designated for micro and small enterprises (MSEs). Employing a qualitative approach grounded in literature reviews, regulatory analysis, and Halal Food Industry reports, this study integrates a SWOT analysis to assess the strategic position of Indonesia’s halal certification policy. The findings reveal that the strengths of Indonesia’s halal system lie in its large Muslim demographic base and strong foundation of sharia spirituality; weaknesses arise in issues of credibility, halal literacy among MSE actors, and fragmented governance structures; opportunities exist in the economic inclusivity of MSEs, the digitalization of certification via the SIHALAL platform, and the potential for global halal diplomacy; while threats include the risks of halal washing, commodification of halal values, and disharmony with international standards. This study concludes that for Indonesia to realize its vision of becoming the global center of the Halal Food Industry, an integrated policy framework is needed one that harmonizes spiritual aspects (faith), public trust (trust), and global market credibility (market) within a competitive and internationally recognized Halal Integrity System.

The Role of Tax Sanctions in Improving Taxpayer Compliance: A Literature Review Safda, Ulfiyah Zakiyah; Wawo, Andi Basru; Tamburaka, Sulvariany
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.v6i6.5845

Although reaching governmental income goals depends heavily on taxpayer compliance, Indonesia's official compliance rate is still below ideal. Using a literature review methodology, this study sought to examine how tax penalties might enhance taxpayer compliance. Using a literature review, the research approach examined 12 earlier papers from 2020–2024 that were found using Google Scholar. The findings indicated that while 16.7% of studies revealed insignificant effects, the majority of studies (83.3%) found that tax sanctions have a favorable and significant influence on taxpayer compliance. Tax penalties consistently work for many types of taxpayers, including individuals, corporations, and MSMEs. According to the study's findings, tax penalties significantly increase taxpayer compliance in Indonesia, demonstrating the applicability of deterrence theory in the country's tax system. However, other elements including regulatory knowledge, the caliber of tax authority services, and favorable economic conditions must be present in order for tax punishments to be effective.

The Influence of Work Discipline, Work Motivation, Work Ethic, and Work Environment on Employee Performance at the Kartini Open University Service Center in Rembang Alifuddin, Andreas; Utami, Intiyas; Lestari, Etty 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.v6i6.5858

This study is entitled “The Effect of Work Discipline, Work Motivation, Work Ethic, and Work Environment on Employee Performance at the Kartini Open University Service Center in Rembang” with all employees at the institution as the research object. The purpose of this study is to examine the influence of work discipline, work motivation, work ethic, and work environment on employee performance, both partially and simultaneously. The study uses a quantitative method with a survey approach, and data are analyzed using the Partial Least Squares (PLS) model through the SmartPLS application. The results of the study indicate that work discipline, work motivation, and work ethic have a positive but insignificant influence on employee performance, while the work environment is proven to have a positive and significant influence on performance. These findings indicate that the work environment has an important role in improving performance, while other variables need to be strengthened through integrated managerial strategies, such as improving the provided system, leadership training, and developing a work culture that is in accordance with organizational values. These results are expected to be a basis for management in designing policies to improve employee performance continuously to achieve more optimal work effectiveness and productivity.

Accessibility of Higher Education for Women as a Means of Career Development: A Case Study of Students at the Kartini Rembang Open University Service Center Yuyun, Yuyun; Utami, Intiyas; Lestari, Etty 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.v6i6.5861

This study aims to analyze the accessibility of higher education for women as a means of career development, among students at the Kartini Open University Service Center (SALUT) in Rembang. This research is in line with the principles of the Sustainable Development Goals (SDGs), specifically goal 4 on quality education and goal 5 on gender equality, which emphasize the importance of learning opportunities for all without exception. The approach used is a qualitative case study method. Data were obtained through interviews, observations, and documentation, then analyzed descriptively through the process of reduction, presentation, and drawing conclusions. The results of the study indicate that a flexible learning system provides opportunities for women to continue their studies without neglecting family or work responsibilities. Internal factors such as motivation, awareness of the importance of education, self-confidence, and aspirations are the main drivers. Meanwhile, external factors such as family support, social environment, education policies, and workneeds also strengthen access to higher education. The results of this study are expected to be an academic and practical contribution in understanding and strengthening the role of higher education as a means of emancipation, career development, and empowerment of women through more inclusive and equitable access.

Investment in Procurement of Mobile Cranes at Kijing Port to Increase Non-Container Production Using Financial Evaluation Method Yusuf, Mochammad Choiron; Ahyudanari, Ervina
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.v6i6.5863

This research is motivated by the significant increase in throughput at Kijing Port Branch, with an average increase of 171% from 2022 to 2024. This growth reflects the increasing demand for loading and unloading services, requiring companies to provide superior service and meet the growing market demand. However, on-the-ground conditions indicate that loading and unloading equipment, particularly key equipment such as mobile cranes, remains very limited. This limitation results in low cargo volumes being served. Therefore, to increase service capacity and maximize market potential, additional loading and unloading equipment and a restructuring of the service system at Kijing Port dock are required. In this regard, a comprehensive investment feasibility study is necessary, both from a financial and operational perspective. This research used secondary data, including production throughput data, and primary data from informants or sources. Using the variables of Investment Value, Rate of Return, Investment Period, Operating Income, and Operating Costs, a feasibility calculation is obtained, including Net Present Value (NPV), Benefit Cost Ratio (B/C Ratio), Profitability Index (PI), Payback Period (PP), and Internal Rate of Return (IRR). These calculations are then tested using sensitivity analysis and potential risks, and the potential increase in non-container cargo handling is calculated. The analysis provides a strong quantitative basis for determining investment strategies based on the NPV, IRR, BCR, PI, and PP. These indicators assist in assessing risk, weighing lease and purchase alternatives, and ensuring that mobile crane investment decisions truly add value to the company.

Technical Efficiency of Digital and Non-Digital Banks in Indonesia: A Data Envelopment Analysis (DEA) Approach for the 2024–2025 Period Ichwani, Tia; Nisa, Chaerani; Sinuraya, Murtada; Saputra, Deni Achmad
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.v6i6.5870

This study aims to analyze the efficiency of digital and conventional banks in Indonesia using the Data Envelopment Analysis (DEA) method and examine the effects of bank size, digitalization, and credit risk on efficiency. The data covers eight digital banks and eight conventional banks during the 2024–2025 period, with input variables: labor costs, total assets, and operational costs; and output variables: interest income, third-party funds (TPF), and total disbursed credit. The analysis results show that digital banks have a higher average efficiency level (0.91) than conventional banks (0.83). Bank size has a significant positive effect on efficiency, while digitalization and credit risk (NPL) have a negative effect. These findings emphasize the importance of business scale and risk management in maintaining banking efficiency in the digital era.

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Home Page

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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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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