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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

121 122 123 124 125

The Influence of Foreign Ownership and Sustainability Committee on Sustainability Disclosure in Asean Regional Countries Adhillah, Mona Nur; Meutia, Inten; Kartasari, Shelly Febriana
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.v6i6.5874

This study is motivated by the increasing attention to sustainability practices in the ASEAN region, which requires companies to focus not only on financial performance but also on transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors that may influence the level of corporate sustainability disclosure. This study aims to examine the effect of foreign ownership and sustainability committee on sustainability disclosure among listed non-financial companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and Vietnam) during 2015–2023, with 1,083 firm-year observations. Sustainability disclosure is measured using the Refinitiv ESG Score, and the data are analyzed using panel data regression with EViews 12 software. The results show that foreign ownership has no significant effect on sustainability disclosure, suggesting that foreign investors have not fully encouraged sustainability reporting in ASEAN companies. Meanwhile, the existence of a sustainability committee has a positive and significant effect, confirming that internal governance mechanisms enhance corporate transparency and accountability. These findings support Stakeholder Theory and Agency Theory in explaining how governance structures and stakeholder pressures influence corporate sustainability reporting. This study contributes to academic literature and offers insights for regulators and corporate management to strengthen sustainability governance in developing ASEAN countries.

Implementation of Government Policy on the Distribution of Professional Allowances for Local Civil Servant Teachers Directly to Teachers' Accounts at the Secretariat of the Directorate General of Teachers, Educational Personnel, and Teacher Education Ministry of Primary and Secondary Education Hasoloan, Dean Leonard; Zainal, Veitzhal Rivai; Hakim, Azis
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.v6i6.5875

The change in policy to distribute Teacher Professional Allowances directly is a concrete step by the government to simplify bureaucracy and guarantee teachers' rights. Teachers, as the spearhead of education, gain certainty and protection of their rights to professional allowances, enabling them to perform their duties optimally and sustainably. This policy is expected not only to improve teachers' welfare but also to be part of a better, more transparent, and accountable education governance reform. The research method used was descriptive qualitative. The research instruments were interviews, observation, and documentation. There were five informants in this study, all of whom were from within the organization. The results of the study show that the policy of distributing Regional Civil Servant Teacher Professional Allowances (TPG) directly to teachers' accounts aims to improve the efficiency, transparency, and timeliness of payments. With this new mechanism, teachers are expected to receive their allowances faster and more reliably, which will have a positive impact on their welfare and motivation, although it requires strong coordination between the central and regional governments to validate teacher data and accounts. Eliminating bureaucratic procedures through local governments will make the process faster and more accountable. Ensuring that teachers receive allowances regularly, ideally every month along with their salaries. Improving teachers' welfare, which is expected to increase their work enthusiasm and the quality of education.

Examining the Impact of Service Quality on Generation Z Customer Loyalty: Trust as a Mediating Variable in the MSME Sector Ch Pangkey, Flowry; Ngadimin, Samat; Lule, Benny
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.v6i6.5877

This study aims to analyze the influence of service quality on Generation Z customer loyalty in micro, small and medium enterprises in the creative screen printing and convection industry sector with trust variables as mediators. This study uses a quantitative approach by collecting data through questionnaires to three hundred and twenty-five Generation Z respondents who have ordered screen printing or convection services. Data analysis was carried out using structural equation modeling based on partial least square. The results of the study show that service quality has a positive and significant influence on customer loyalty. In addition, service quality also has a positive and significant effect on trust, and trust has a positive and significant influence on customer loyalty. The findings of the study also show that trust plays a role as a mediating variable in the relationship between service quality and customer loyalty. It was concluded that Generation Z's loyalty to micro, small and medium enterprises in the creative industry sector is not only influenced by the quality of service directly but is strengthened through the formation of trust first.

The Effect of Perceived Ease of Use, Usefulness of Qris on Impulsive Consumptive Behavior with Digital Financial Literacy Moderation Rifani, Milsa; Rizal Putri, Vidiyanna; Maju Simatupang, Batara; Pracoyo, Antyo
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.v6i6.5881

This study aims to analyze the influence of perceived ease of use and perceived usefulness of QRIS on consumptive behavior, with impulsive buying as a mediating variable and digital financial literacy as a moderating variable. Using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) on 93 bank employees in Jakarta, the findings indicate that perceived ease of use decreases consumptive behavior but increases impulsive buying, while perceived usefulness significantly affects impulsive buying but does not directly influence consumptive behavior. Impulsive buying is shown to increase consumptive behavior and serves as a partial mediator in the relationship between perceived ease of use and consumptive behavior, and as a full mediator in the relationship between perceived usefulness and consumptive behavior. Moreover, digital financial literacy plays a moderating role by weakening the effect of impulsive buying on consumptive behavior, thereby helping to control excessive consumption tendencies and contributing to a deeper understanding of the behavioral implications of digital payment technologies.

Integrating Local Wisdom in Tourism Strategies to Enhance Community Economic Growth Amtiran, Paulina Y.; Aryo, Muhammad D.; Tkela, Melianu E.; Loinenok, Juniarto J.; Pong, Nekkidin S. A.
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.v6i6.5883

This study examines the effectiveness of a local wisdom-based tourism development approach as a strategy to enhance community income growth while ensuring cultural and environmental sustainability. The research employs a descriptive qualitative method, utilizing findings from Focus Group Discussions (FGDs) and a case study conducted in Southwest Sumba Regency. The research concludes that the key to success lies in synergistic collaboration among the community, local government, and the private sector, with a focus on local community sovereignty. Tourism will achieve maximum effectiveness when communities and traditional institutions are elevated from passive objects to active agents controlling tourism potential. This can be realized through: (1) Increasing equitable economic welfare, measured by the growth in turnover of small businesses (such as homestays and crafts) and job creation; (2) Preserving culture and traditional values, where traditional rules serve as operational standards and tools for socio-cultural governance; and (3) Synergistic and transparent governance, supported by strengthening the capacity of Pokdarwis and BUMDes. The primary implication of this research is that recognizing communities as the principal custodians of cultural and natural resources transforms tourism from a mere revenue generator into an effective tool for preserving traditions, supported by direct community incentives and responsibilities. The sustainability of this model relies heavily on the proactive role of local governments as facilitators and the engagement of a responsible private sector committed to local empowerment.

Testing the Lipstick Effect: An Experimental Study of Women's Lifestyle and Financial Resilience in Maumere Besli, Eugenius; Lamanepa, Angela Merici Paskaliamuis; Aprilianti, Anyela Paskalia
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.v6i6.5887

This research aims to examine the lipstick effect phenomenon in relation to women’s lifestyle and financial resilience in Maumere City. Data were collected through questionnaires and case scenarios designed to align with the research objectives. The study population included women cosmetic users in Maumere City. Sampling employed a combination of simple random, purposive, and quota techniques. Simple random sampling was used to select respondents randomly, purposive sampling ensured participants met the research criteria, and quota sampling balanced the number of participants between experimental and control groups. Data were analyzed using Pearson correlation, paired sample t-test, and independent sample t-test. The paired sample t-test results showed a significance value (2-tailed) greater than 0.05, meaning no significant difference between pretest and posttest results in both groups. Similarly, the independent sample t-test showed no significant difference between the groups regarding consumptive lifestyle and weak financial resilience. However, the Pearson correlation test revealed a significance value (2-tailed) less than 0.05, demonstrating a strong relationship between a consumptive lifestyle and poor financial resilience. These findings confirm the presence of the lipstick effect among women in Maumere City, especially amid financial challenges and ineffective money management.

The Effect of Profitability, Leverage and Company Size on Company Value with Managerial Ownership as a Moderating Variable in the Transportation and Logistics Sector on the Indonesia Stock Exchange in the 2019-2024 Period Laksono Sulistyobudi, Y Tri; Buchory, Herry 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.v6i6.5888

This research aims to investigate the influence of profitability, leverage, and firm size on firm value, as well as to assess the moderating role of managerial ownership in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX). The inclusion of managerial ownership as a moderating variable is important to evaluate whether insider shareholding can mitigate agency conflicts and influence how these financial factors ultimately affect firm value. The study employs panel data regression using the Moderated Regression Analysis (MRA) approach, with E-Views software utilized for data processing. The population consists of transportation and logistics firms listed on the IDX that published financial statements from 2019 to 2024, and samples were selected using purposive sampling based on data completeness. The findings indicate that profitability and firm size have a positive and significant effect on firm value, while leverage has a negative and significant effect. Collectively, the three independent variables significantly influence firm value. Additionally, the study finds that managerial ownership moderates the relationship between leverage and firm value but does not moderate the effects of profitability or firm size on firm value.

The Impact of TikTok's Live Streaming Feature on Consumer Trust Toward Online Purchases in Indonesia Ongkowijoyo, Margareth; Hongdiyanto, Charly
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.v6i6.5890

The integration of live streaming and e-commerce on TikTok has transformed online shopping in Indonesia. This study investigates the impact of Utilitarian Value (functional benefits) and Hedonic Value (emotional benefits) on Continuous Purchase Intention, mediated by Trust in Product and Trust in Streamer. A quantitative approach was employed, with data collected via an online questionnaire from 202 active TikTok Shop users in Indonesia. Analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed that Utilitarian Value significantly builds Trust in Product and Trust in Streamer. Hedonic Value significantly strengthens Trust in Streamer and directly influences Continuous Purchase Intention, but not Trust in Product. Both types of trust significantly drive Continuous Purchase Intention. The findings provide a trust mediation framework, highlighting that both rational and emotional elements are crucial for fostering long-term consumer loyalty on live streaming platforms. Practical implications suggest businesses should balance clear product information with entertaining content to build trust and encourage repeat purchases.

The Impact of ESG Disclosure on Stock Performance with Growth Opportunities as a Mediating Variable: Evidence from Indonesia’s Industrial Sector Simbolon, Erpina; Patayoan, Abraham; Tansuria, Billy Ivan
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.v6i6.5893

This study aims to examine the impact of ESG disclosure on stock performance in the Indonesian capital market, while highlighting the mediating role of growth opportunities. The research addresses the ongoing debate on whether ESG practices are fully recognized by investors in emerging markets, particularly Indonesia, where short-term profit orientation still dominates investment behaviour. The study adopts a quantitative research design was employed using secondary data obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. ESG disclosure was measured through content analysis based on the Global Reporting Initiative (GRI) indicators and OJK/IDX sustainability reporting guidelines. Stock performance was assessed through market-based indicators, while growth opportunities were proxied using price-to-book value ratio. The relationships among variables were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), including direct and indirect effect testing through mediation analysis. The empirical results show that ESG disclosure has no significant effect on either growth opportunities or stock performance, as reflected in the very low T-statistics and high p-values obtained in the structural model. Conversely, growth opportunities display a significant positive relationship with stock performance; however, this direct effect does not translate into a mediating influence. Mediation analysis confirms that the indirect path from ESG disclosure to stock performance through growth opportunities is statistically insignificant, indicating that growth opportunities do not function as a mediator. Taken together, these findings suggest that ESG disclosure does not yet serve as a credible or influential signal capable of shaping growth expectations or driving market valuation within the Indonesian capital market. This study contributes to the ESG literature by demonstrating that, despite global trends emphasizing the financial relevance of sustainability practices, the Indonesian market has not yet fully integrated ESG information into investment evaluations. The findings provide important implications for regulators, companies, and investors regarding the need to strengthen ESG reporting quality, improve investor literacy on sustainability issues, and develop policies that encourage the strategic adoption of ESG practices.

Analysis of the Effect of Productive Land Area, Production Volume, Exchange Rates, and International Prices on the Volume of Indonesian Dry Natural Rubber Exports for the Period 2015-2024 Amelia, Poppy; Aliudin, Aliudin; Sariyoga, Setiawan
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.v6i6.5895

This research investigates the impact of productive land area, production volume, the rupiah exchange rate against the US dollar, and international prices on Indonesia's dry natural rubber export volume from 2015 to 2024. Secondary data were sourced from the Central Statistics Agency, the Ministry of Agriculture, and Bank Indonesia. The analytical approach employed multiple linear regression, incorporating classical assumption tests and hypothesis testing to validate the model. Partial results reveal that productive land area, exchange rate, and international prices exert a negative yet insignificant influence on export volume. In contrast, production volume demonstrates a positive and significant effect, underscoring that higher output can substantially boost exports. Simultaneously results the four independent variables significantly affect export volume, as evidenced by an Fvalue of 97,446 exceeding the Ftable value of 5,19 and a significance level of 0,000 below 0,05. The R² value of 0,987 suggests that 98,7% of the variation in export volume is accounted for by these factors. These findings highlight the critical role of enhancing production efficiency and implementing economic stabilization measures to improve the global competitiveness of Indonesia's rubber exports.

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Contact Name Ebit Bimas Saputra

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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