Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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 Mediating Effect of Operational Capabilities: How the Construction Materials Industry in Indonesia Improves Its Operational Performance through Supply Chain Management Jeremiah, Aldrich; Ongkowijoyo, Gracia
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.v6i6.5923

This study aims to analyze the influence of Collaborative Supply Chain Management (CSCM) and Supply Chain Adaptability (SCA) on the Operational Performance (OP) of the building materials industry in Indonesia. The research utilized online survey data to analyze 93 companies. The analysis of the data was conducted through PLS-SEM using the SmartPLS3 software. The results show that CSCM shows a positive but negligible impact on OP, while SCA does not have an effect on OP. However, the effect of CSCM and SCA on operational performance is significant and positive through a full mediation by operational capabilities. The conclusion emphasizes that external strategy success depends on strengthening internal resources, highlighting the importance of operational capability development as a core element for performance improvement.

Analysis of Cooperative Performance Efficiency Levels at the Puskopdit Timor Primary Credit Cooperative in Kupang City Djuang, Maria; Man, Stanis; Seran, Paskalis; Manafe, Henny Angri; Niha, Simon Sia
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.v6i6.5930

This study aims to analyze the performance efficiency level of cooperatives in 13 Primary Credit Cooperatives of Puskopdit Timor in Kupang City from 2021 to 2023 using the Data Envelopment Analysis (DEA) method and variable return to scale assumptions. Efficiency is achieved when the amount of input produces a greater amount of output. Inputs include the number of members, capital, assets, and expenses, while outputs are income and surplus. The analysis results show that eight credit unions were efficient during 2021-2023. Kopdit Solidaritas achieved efficiency in 2022 and 2023. Kopdit Sami Jaya, Timau Indah, and Harapan Sejahtera were only efficient in 2023. Kopdit Familia was the credit union that did not achieve efficiency during 2021-2023. Factors causing differences in efficiency levels between credit unions include: Low member participation experienced by the five credit unions that were not yet efficient; Idle capital (Kopdit Sami Jaya, Solidaritas, Familia, and Timau Indah); Non-productive assets (Kopdit Solidaritas, Familia (2021, 2022), Timau Indah (2022), and Harapan Sejahtera. High operational costs, only Kopdit Sami Jaya. The strategy for inefficient credit unions is to improve their input management by following the benchmark credit unions. Kopdit Sami Jaya, Familia, and Timau Indah refer to Kopdit Adiguna and Harmoni Jaya. Kopdit Solidaritas refers to Kopdit Adiguna. Kopdit Familia refers to Kopdit Embu Welu (2021). Kopdit Harapan Sejahtera refers to Kopdit Sesawi Mandiri and USP Kopsen Kasema.

The Effect of Morality, Whistleblowing and Internal Control Systems on Fraud Prevention in Village Fund Management: The Moderating Factor of Leadership Style Fajran, Muhammad; Rohman, Abdul; Preacyllia, Abellinda
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.v6i6.5934

The purpose of this study is to gather empirical evidence on how civil servant morality, misconduct reporting systems, and internal control systems influence the prevention of fraud in village fund management, with situational leadership style as a moderating variable. This study took a quantitative approach, using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The sample included 329 village officials from Kerinci Regency, Jambi Province, who were chosen using a multistage sampling process. The findings revealed that while whistleblowing had no substantial influence on fraud prevention, village officials' morality and internal control systems did. Although internal control mechanisms had a smaller influence on fraud prevention, situational leadership styles boosted the effectiveness of whistleblowing. This study underlined the need of moral integrity, effective internal control, and flexible leadership styles in preventing fraud in village fund management.

The Influence of Recruitment, Work-Life Balance, and Organizational Culture on Organizational Commitment (Case Study: Taman Bunga Celosia Employees) Windharti, Nicken Reza; Rahayu, Sri; Nurmiyati, Nurmiyati
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.v6i6.5937

This study aims to analyze the influence of recruitment, work-life balance, and organizational culture on organizational commitment among employees of Taman Bunga Celosia Bandungan. The research background arises from indications of low organizational commitment, which is presumed to be affected by recruitment practices that are not yet fully competency-based, limited work-life balance policies, and a hierarchical organizational culture. This study employs an associative quantitative approach with a sample of 124 respondents selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed through simple and multiple linear regression using SPSS 25. The results indicate that recruitment, work-life balance, and organizational culture each have a positive and significant effect on organizational commitment. Simultaneously, these three variables also exhibit a significant influence, contributing 67.7% to organizational commitment, while the remaining 32.3% is affected by other factors outside the research model. These findings highlight the importance of transparent recruitment practices, adequate work–life balance policies, and an adaptive organizational culture in enhancing employee commitment.

The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Indrawan, Ade Surya; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
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.v6i6.5941

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.

Modeling the Impact of Hedonic Motivation, Consumer Lifestyle, and Promotions on Impulsive Buying: The Mediating Role of Positive Emotions Rahmawati, Selly Putri; Mawardi, M. Cholid; Hardaningtyas, Ratna Tri
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.v6i6.5942

This study focuses on analyzing the role of positive emotions as a mediator in the relationship between hedonic shopping motivation, consumer lifestyle, and promotion with impulsive buying at OH!SOME Malang Town Square. The method used is explanatory research with purposive sampling of 135 respondents aged at least 17 years who have shopped at the location. Data were obtained using an online questionnaire and subsequently analyzed using SEM-PLS. The validity and reliability of the data were tested using CFA and Cronbach's Alpha. It was determined that impulsive purchasing was not influenced by hedonistic shopping motivation or lifestyle, but rather by positive emotions and promotions. The relationship between hedonistic purchasing motivation, lifestyle, and promotions with impulsive buying was discovered to be mediated by positive emotions. These findings are expected to assist OH!SOME management in designing more effective marketing strategies and better understanding consumer behavior.

Digital Logistics Transformation for Operational and Financial Performance Widyawan, Gerardio Septa; Maniah, Maniah; Mulyati, Erna
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.v6i6.5950

Digital transformation in the logistics sector is crucial for improving operational performance and financial outcomes, especially amid the rapidly growing demands of Indonesia’s economy and the global market. This study examines the impact of digital logistics transformation and related factors, including top management commitment, IT capability, employees’ digital mindset and skills, work culture change, human capital capacity, as well as the operational and financial performance of PT Pos Indonesia (Persero). Using a quantitative approach with data collected from 91 senior leaders at PT Pos Indonesia and analyzed through SmartPLS, the study proves that digital transformation significantly enhances both operational and financial performance. The factors that contribute most positively to the success of digital transformation are IT capability, employees’ digital mindset, and human capital capacity. In contrast, top management commitment, individual digital skills, and work culture change did not show a direct significant impact at the early stage. Nevertheless, digital transformation was found to be a strong mediating variable in linking internal company factors with performance improvement. This confirms that digital strategies are not merely technological innovations but also concrete mechanisms for creating business value and strengthening the company’s competitiveness in the logistics industry.

Enhancing Purchase Intention through Service Quality: The Mediating Role of Customer Satisfaction and Competitive Advantage in Batam City Supermarkets Budiman, Johny; Maridza, Fidella Dita
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.v6i6.5965

This study aims to examine the influence of service quality on customer satisfaction, competitive advantage, and purchase intention among customers of five supermarkets in Batam City: Top 100, DC Supermarket, Hypermart, JC Supermarket, and SNL Food. A quantitative method was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data collected from 306 respondents. The result indicates that service quality has a significant positive impact on customer satisfaction, competitive advantage, and purchase intention. Furthermore, competitive advantage significantly mediates the relationship between service quality and purchase intention, while customer satisfaction does not show a direct or mediating effect. These findings highlight the strategic importance of service quality in fostering sustainable competitive advantage, which has a stronger influence on consumers’ purchasing decisions than short-term satisfaction. Theoretically, this study contributes to the retail marketing literature. Practically, it provides valuable insights for retail managers to develop service strategies focused on long-term value creation and differentiation.

Budget Optimization for Managerial Performance Achievement Adiani, Dillah Rezki; Dali, Nasrullah; Nurdin, Emillia
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.v6i6.6176

This study aims to explore the role of budget participation in enhancing managerial performance through a qualitative approach based on a scoping review. The background of this research is rooted in the importance of involving managers in the budgeting process as a key instrument for effective resource management in public sector organizations. The data were obtained from journal articles published between 2020 and 2024, accessed via Google Scholar using the Publish or Perish (POP) software. A purposive sampling technique was employed, with inclusion criteria focusing on articles that addressed the variables of budget participation and managerial performance. The findings indicate that budget participation positively influences managerial performance, particularly when supported by organizational commitment, effective leadership, and robust internal control systems. Budget participation facilitates dialogue between managers and superiors, enhances ownership of organizational goals, and strengthens accountability. However, the effectiveness of participation is not universal and depends on the organizational context and structural support. This study contributes theoretically to the field of public sector accounting and offers practical insights for improving budget management quality in local governments.

Page 125 of 125 | Total Record : 1249

121 122 123 124 125

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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