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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

Whistleblowing System Effectiveness in Fraud Prevention: A Systematic Literature Review Using PRISMA Santoso, Iwan Fajar; Tanzil, Nanny Dewi
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.v6i6.5897

This study systematically reviews the determinants of Whistleblowing System (WBS) effectiveness in fraud prevention using the PRISMA protocol. The study aims to synthesize individual, organizational, and external factors influencing whistleblowing intention and system outcomes, and to identify research gaps in the current literature. A total of 185 peer-reviewed articles published between 2014–2024 were collected through Scopus, Web of Science, ScienceDirect, DOAJ, Google Scholar, and Indonesian national journal databases (Garuda, Neliti, OJS). After applying inclusion and exclusion criteria, 30 studies were retained for qualitative synthesis. Data extraction and coding were conducted by two independent coders using thematic analysis to ensure reliability. The review indicates that retaliation is the strongest negative determinant affecting whistleblowing intention and overall WBS effectiveness. Organizational justice, ethical leadership, management support, and independent reporting channels consistently emerge as positive drivers. External legal protection and digital anonymity features significantly improve reporting behavior. The review also identifies four major research gaps: conceptual integration, contextual applicability, methodological diversity, and regulatory inconsistencies. This study proposes an integrative theoretical model combining the Theory of Planned Behavior (TPB), Organizational Justice Theory, and Institutional Theory to explain WBS effectiveness. Practical recommendations are provided for strengthening WBS implementation in public and private organizations.

Analysis of Budget Constraints, Technical Constraints, and Institutional Integration on Performance: A Literature Review Study Sudewo, Gatot Cahyo
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.v6i6.5905

This study aims to analyze the influence of budget constraints, technical constraints, and institutional integration on performance. The method used is descriptive-qualitative, with an approach of literature review. This study synthesizes findings from various relevant internationally indexed academic articles. Data were collected from reputable internationally indexed articles obtained through databases such as Scopus, Web of Science, Emerald, Springer, and Google Scholar. The selected literature was analyzed using reduction techniques, data presentation in matrix form, and comparative synthesis to find patterns, similarities, and differences between studies. The results of the study show that Budget Constraints, Technical Constraints, and Institutional Integration affect Performance. The contribution of this study is to provide significant theoretical and practical contributions to the national transportation safety committee. The novelty of this study lies in the integration of models in analyzing the relationship between Budget Constraints, Technical Constraints, and Institutional Integration on Performance in the specific context of the National Transportation Safety Committee, which has not been widely studied in academic literature.

Impact of Information Sharing and Supply Chain Collaboration on the Perfomance of Herbal SMEs in Batam: The Mediating Role of Innovation Capability Putri, Anandita Nadya Reisya; Laulita, Nasar Buntu
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.v6i6.5906

This study looks at how sharing information and working together in the supply chain affect the performance of small and medium herbal businesses in Batam. It also explores how innovation ability plays a middle role in this relationship. The research used a quantitative method by giving questionnaires to 198 herbal businesses in Batam and analyzing the results using Partial Least Squares Structural Equation Modeling.The results show that information sharing has a significant positive effect on both performance and innovation capability. In contrast, supply chain collaboration and innovation capability do not significantly influence performance, and innovation capability does not mediate the relationship between information sharing or supply chain collaboration and performance. These findings highlight the importance of information sharing in enhancing competitiveness, while collaboration and innovation still require further optimization. Practically, enterprises are encouraged to adopt digital platforms for information sharing and strengthen strategic cooperation with suppliers, while government support is needed through technology and innovation training. This study is limited to Batam with cross-sectional data, suggesting that future research should examine external factors such as digitalization and global market dynamics.

Good Corporate Governance and Audit Quality on Earnings Persistence in Non-Financials Companies from 2020-2023 Kencana Dewi, Anak Agung Istri Giri; Sukartha, P. D’yan Yaniartha
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.v6i6.5907

In general, when analyzing a company's financial statements, information users primarily focus on earnings data and expect high earnings persistence in a company's financial information. This study aims to examine the relationship between good corporate governance and audit quality on earnings persistence. All companies listed on the Indonesia Stock Exchange from 2020 to 2023 were included in the population of this research. The final sample size consisted of 732 company observations, which were selected using the purposive sampling method. The research data was analyzed using multiple linear regression analysis with STATA as the analysis tool. The findings reveal that good corporate governance has no significant relationship with earnings persistence, while audit quality has a positive relationship with earnings persistence.

Strengthening Public Service Ethics in AI era: An Indonesian Perspective Mastur, Anida Sri Rahayu; Ardi, Imma Yedida; Widayat, Wisnu; Setiawan, Agung
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.v6i6.5910

Digital transformation in public services, particularly through the use of artificial intelligence (AI), has the potential to significantly improve efficiency and the quality of services provided. While AI offers opportunities to accelerate processes, ethical concerns remain central, particularly with regard to fairness, privacy, supervision and accountability. This study uses the application of ethical principles in AI-based public service delivery at the Immigration Office of Kelas I Khusus TPI Semarang as a case study. Adopting a descriptive qualitative approach, the study explores how Indonesian public service officers embody principles such as honesty, trustworthiness, respect for individuals, protection of life, and justice within the framework of AI-assisted passport services. The findings reveal that, although AI has improved efficiency, challenges remain in ensuring equitable access to AI tools among employees, safeguarding personal data and maintaining transparent oversight. Stakeholder involvement and tiered supervision procedures are also crucial for sustaining accountability. Moreover, enhancing human resource preparedness and digital infrastructure is essential to ensure the equitable distribution of AI benefits across all levels of public service. This research provides valuable insights into strengthening the ethical foundations of AI implementation within the public sector, proposing strategic measures to enhance fairness and transparency in Indonesian public service delivery.

The Role of Risk Management in Mediating Corporate Governance on Financial Performance in Banking Companies in Indonesia Hermawan, Hermawan; Hersugondo, Hersugondo
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.v6i6.5912

Improving shareholder welfare requires strong financial performance, as it enhances a company's market value and facilitates access to external capital through loans or equity investments. Solid financial performance builds investor confidence and encourages expectations of higher returns. The decline of the banking sector during past crises was not solely due to weak implementation of good corporate governance (GCG), but also inadequate risk management, highlighting the growing importance of integrating effective risk controls with GCG principles to strengthen firm value. This study empirically analyzes banking companies listed on the Indonesia Stock Exchange during 2020–2023 using secondary data from publicly available financial and annual reports on [www.idx.co.id](http://www.idx.co.id). Employing a quantitative descriptive design with partial regression analysis, the study examines statistical patterns and variable relationships. The findings reflect that high investment levels often correspond with lending practices that carry significant credit risk, requiring larger loan-loss reserves. Financial institutions can mitigate such risks by limiting high-risk activities and transferring manageable risks to other entities. Overall, financial performance represents the company’s ability to manage resources effectively and comply with financial governance standards, ultimately shaping stakeholder trust and corporate sustainability.

The Influence of Risk Mitigation on Firm Value with Profitability as an Intervening Variable Novita Sari, Widya; Susanti, Neneng
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.v6i6.5915

This study aims to analyze the effect of risk mitigation on firm value with profitability as an intervening variable in banking sub-sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The independent variables in this research are Loan to Debt Ratio (LDR), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO). The dependent variable is Price to Book Value (PBV), while the intervening variable is Return on Assets (ROA). The study employs purposive sampling, multiple regression analysis, and Sobel test using SPSS 25 software, with a total sample of 45 banks listed on the IDX. The findings indicate a significant negative effect of LDR on ROA, a significant positive effect of CAR on ROA, and a significant negative effect of BOPO on ROA. Furthermore, LDR has a significant negative effect on PBV, CAR has a significant positive effect on PBV, BOPO has a significant negative effect on PBV, and ROA has a significant positive effect on PBV. ROA, as an intervening variable, is able to mediate the relationship between risk mitigation variables and firm value.

The Influence of Environmental Awareness, Consumer Attitude, and Price on Purchase Decisions of Eco-Friendly Products: A Study on Tessa Green Tissue Among Students of Universitas Muhammadiyah Surakarta Rahmawati, Rahmawati; Wahyudi , Tri Nur
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.v6i6.5916

This study employs a quantitative descriptive method and involves students of Universitas Muhammadiyah Surakarta who use or have the potential to use the eco-friendly product Tessa Green tissue. The purpose of this research is to determine and verify how environmental awareness, consumer attitude, and price influence their purchase decisions. The sample consists of 120 respondents selected using a purposive sampling technique through the distribution of a Google Form questionnaire. Data were analyzed using the Partial Least Square (PLS) method. The findings indicate that environmental awareness has a negative yet significant effect on purchase decisions, while consumer attitude and price have positive and significant effects. These results highlight an important insight that high environmental awareness does not necessarily lead individuals to prefer eco-friendly products, especially those related to daily necessities such as tissue. Furthermore, the study shows that price and psychological perception play a more crucial role than sustainability values, helping producers develop more effective marketing strategies to encourage consumers to purchase environmentally friendly products.

The Influence of Multinational Workforce Diversity and Organizational Culture on Employee Performance at PT Q Qatar Nugroho, Yuniarko; Hasbi, Hariandy
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.v6i6.5919

This study aims to analyze the influence of multinational workforce diversity and organizational culture on employee performance at PT Q Qatar, a company characterized by its cross-cultural workforce. Multinational workforce diversity reflects the extent to which employees of different nationalities, ethnicities, religions, and cultural backgrounds are managed fairly and inclusively. Meanwhile, organizational culture represents the shared values, norms, and behaviors that shape work patterns and social relationships within the company. This research employs a quantitative approach using a survey method conducted on 150 respondents selected proportionally from various departments. Data were collected through a five-point Likert scale questionnaire and analyzed using PLS - Structural Equation Modeling. The results reveal that multinational workforce diversity has a positive and significant effect on employee performance, indicating that inclusively managed diversity enhances collaboration and productivity. Organizational culture also shows a positive and significant influence on employee performance, suggesting that a strong and adaptive culture fosters a harmonious and effective work environment. This study underscores the importance of implementing effective diversity management practices and strengthening organizational culture to improve performance in multinational companies such as PT Q Qatar.

Communication Strategies in Overcoming OGBV Through Gender Equality-Based Digital Literacy: A Case Study in Tangerang City Elyana, Korry; Ramdana, Ilham; Khikmawanto, Khikmawanto
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.v6i6.5920

(Online Gender-Based Violence (OGBV) in Tangerang City has become a serious threat to women and vulnerable groups, with three dominant forms: grooming, sexual extortion, and the dissemination of non-consensual personal content. This research uses a descriptive qualitative approach through interviews with DP3AP2KB, Diskominfo, and social practitioners, as well as social media content analysis. The results showed that the main factors causing OGDV include low digital literacy, gender inequality, and weak reporting systems. The Tangerang City Government has implemented digital literacy programs and campaigns through the Digital Festival, but challenges such as low early detection, social stigma, and inter-agency coordination still hinder the effectiveness of the treatment. This study recommends prevention strategies based on gender equality, strengthening integrated reporting systems, and multi-stakeholder collaboration to create a safer digital space.

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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