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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 1,270 Documents

123 124 125 126 127

Implementation of the Jakarta Smart Card Plus Policy in the South Jakarta Area Puji Astuti, Irma Puspita; Komarudin, Komarudin; Wicaksana, Harits Hijrah; Djoko Waluyo, Surryanto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5534

In order to improve access to educational services, the Jakarta Provincial Government issued the KJP Plus policy for students from poor and vulnerable families. However, the implementation of this policy has faced challenges, particularly related to inaccurate targeting of beneficiaries, which has led to various public complaints, particularly in South Jakarta. This study aims to analyze the implementation of the KJP Plus policy in South Jakarta based on George C. Edward III's policy implementation theory, which includes aspects of communication, resources, implementer disposition, and bureaucratic structure. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Research informants include the Jakarta Provincial Education Office (P4OP), the South Jakarta Education Sub-Department, the Social Service Office, the Regional Development Planning Agency (BPKD), schools, and parents of beneficiary and non-beneficial students. The results of the study indicate that the implementation of the KJP Plus has run quite well administratively and socially, supported by hierarchical communication and commitment of implementers. However, limited resources, reliance on outdated administrative data, and the absence of detailed SOPs (Standard Operating Procedures) have resulted in inaccurate socioeconomic data on beneficiaries. This study recommends strengthening public communication, regularly updating recipient data, increasing implementation resources, and developing more operational standard operating procedures (SOPs). Theoretically, this research contributes to enriching studies of public policy implementation and, in practice, provides input for policy improvement.

The Moderating Role of Good Corporate Governance on the Effect of ESG Risk and Dividend Policy on Stock Prices Taroyana, Gede Ery Patra; Atmadja, Anantawikrama Tungga; Sri Werastuti, Desak Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): 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.v5i6.6234

This study aims to analyze the effect of ESG Risk and dividend policy on stock prices, with Good Corporate Governance (GCG) as a moderating variable. The research adopts a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data are obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling, the study yields 33 observations from 11 companies over a three-year period. The results indicate that stock price movements of energy sector companies during the 2022–2024 period are more strongly driven by financial fundamental factors, particularly dividend policy and the implementation of GCG. Meanwhile, ESG risk does not yet play a significant role in investors’ assessment of stocks. Furthermore, GCG is not proven to moderate the effect of ESG Risk or dividend policy on stock prices, suggesting that sustainability aspects and corporate governance have not been fully integrated into investment decision-making in the Indonesian capital market.

The Influence of ESG Disclosure on Stock Prices of Banking Companies Dewi, Desak Putu Ratna; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): 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.v5i6.6235

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on stock prices of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study is grounded in signaling theory, which suggests that non-financial information can be used by companies to convey quality and future prospects to investors. A quantitative approach was employed using panel data regression analysis, with the sample selected through purposive sampling. The independent variables consist of environmental, social, and governance disclosure, while the dependent variable is stock price. The results indicate that ESG disclosure does not have a significant effect on stock prices in the banking sector, either partially or simultaneously. These findings suggest that ESG information has not yet demonstrated strong value relevance in investment decision-making within the banking industry, as investors tend to prioritize financial information over non-financial disclosures. Furthermore, ESG disclosure in Indonesian banking remains largely compliance-driven and relatively homogeneous across firms. This study provides implications for banking companies to enhance the quality and differentiation of ESG disclosure and serves as a reference for future research.

Examining the Practice of Voluntary Disclosure Programs for Individual Taxpayers Wiranata, Ni Made Peramini Sagita; Musmini, Lucy Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): 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.v5i6.6248

This study aims to explain taxpayers’ perceptions of the Voluntary Disclosure Program (VDP) and its implementation practices. A qualitative approach with a critical paradigm was employed to explore the VDP phenomenon, which continues to generate debate, particularly from the taxpayers’ perspective. Data were collected through observation, interviews, and documentation involving 12 informants, consisting of eight taxpayers, two tax consultants, and two tax officers. Data analysis followed an interactive model comprising data collection, data reduction, data display, and conclusion drawing. The findings indicate several factors that discourage taxpayers from participating in the VDP, including a lack of trust in the tax system, concerns about tax rates, the perception that there are no undisclosed tax obligations, as well as psychological factors and fear. Insufficient information regarding the benefits and procedures of the VDP also contributes to non-participation. Interestingly, taxpayers who participated in the VDP did not fully support the program; many joined merely to demonstrate formal compliance with regulations, despite having no genuine intention or moral willingness to participate. These findings highlight the importance of strengthening trust, enhancing understanding, and improving the socialization of the VDP to encourage conscious and genuinely voluntary taxpayer participation.

The Influence of Customer Value and Experience on Loyalty with Satisfaction as Intervening Variable in BPRS Kedung Arto Wiyono, Sakti; Tjahjaningsih, Endang
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.v6i6.6262

The objective of this paper is to analyze the influence of Customer Value and Customer Experience on Customer Loyalty, with Satisfaction positioned as a mediating variable among Islamic banking customers. This research is motivated by the recognized significance of customer loyalty in the highly competitive Islamic financial industry. Quantitative methods were applied, and data were collected through a questionnaire-based survey. The data were then analyzed through multiple linear regression and the Sobel test to evaluate the mediating role of Satisfaction. The results of this work show that Customer Value and Experience significantly and positively influence Satisfaction, with Experience emerging as the more dominant driver (β= 0.572). Furthermore, a strong direct effect of Customer Value, Experience, and Satisfaction on Loyalty was found. The mediating role of Satisfaction as a partial mediator in the relationships between both Customer Value and Experience toward Loyalty was confirmed. As a managerial implication, it is recommended that Islamic bank management enhance holistic customer experience management and optimize product value propositions to strengthen customer loyalty by fostering higher satisfaction levels.

Interpreting the Dynamics of Trust and Control in Management Accounting within Collaborative Work Settings Rely, Gilbert; Marjono, Marjono; Sudana , I Made; Harahap , Subur
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6191

The dynamics between trust and control mechanisms in management accounting are becoming a strategic issue in modern organizations that rely on cross-functional collaboration, especially in the manufacturing sector that demands intensive coordination and accuracy of information between units. Tension and alignment between trust and control have the potential to determine the effectiveness of collaboration, but empirical evidence in the Indonesian context is still limited. This study aims to analyze the influence of trust and management control systems on collaborative performance in a collaborative work environment, as well as examine the role of the interaction between the two in strengthening or weakening the effectiveness of cooperation. As a complement to the quantitative approach, this study applies a comparative case study to several manufacturing companies in West Java to capture the variation in trust and control practices in the dynamics of collaboration between divisions. Using a survey of 150 employees from various departments and companies, data was collected through a structured questionnaire and analyzed using multiple linear regression and interaction tests to identify direct relationships and moderation effects between variables. The results showed that trust had a strong positive influence on collaborative performance, while formal control mechanisms provided a more moderate but still significant positive influence. In addition, participatory designed controls have been shown to strengthen the relationship between trust and collaborative performance, confirming that the two mechanisms can function complementarily. These findings conclude that the integration of trust and control based on management accounting is an important prerequisite for the effectiveness of collaboration in the modern organizational environment, as well as making a theoretical contribution to the management accounting literature and practical implications for the design of control systems that support interdivisional coordination.

How Digital Content Influences Visit Intention Through the Psychological Evaluation Process of Potential Tourists Aini, Nurul Qurrotul; Churiyah, Madziatul; Dhewi, Titis Shinta
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6281

The purpose of this study is to examine the influence of firm-generated content (FGC) and user-generated content (UGC) on visit intention to Pahawang Island through psychological evaluation processes presented by destination image and perceived value. This study employed a numerical approach with a causal research design. Data were gathered through an online survey administered to 216 TikTok users who had been exposed to travel agent (FGC) and tourist content (UGC) about Pahawang Island, but had never visited the destination. The Partial Least Squares with Structural Equation Modeling (PLS-SEM) was applied, with assistance from SmartPLS software, to analyze data. The results demonstrate that FGC and UGC had a positive and significant effect on destination image and perceived value, while the direct influences of FGC and UGC on visit intention were insignificant. Conversely, destination image and perceived value are confirmed to have a significant effect on visit intention, and act as mediators. These findings suggest that digital content on TikTok influences visit intention through a psychological evaluation process, not through direct effects. These findings facilitate the advancement of a theory by expanding the S-O-R (Stimulus-Organism-Response) framework and provide practical implications for social media-based destination marketing on TikTok.

Social Media as a Digital Showcase: Brand Awareness and Its Implications for the Purchasing Decisions of MSME Products in Jakarta Firdaus, Panca Maulana; Muhdaliha, Eryco
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6286

The growth of social media has driven shifts in the marketing strategies of Micro, Small, and Medium Enterprises (MSMEs), particularly in urban areas like Jakarta. Here, social media no longer functions merely as a promotional tool but also serves as a digital showcase for displaying products and building brand perception. This research aims to analyze the influence of social media utilization on the purchasing decisions of MSME products in Jakarta, with brand awareness as the mediating variable. This study employs a quantitative approach using a survey method targeting 120 culinary-sector MSME actors who actively utilize social media in their marketing activities. The research data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM) with the assistance of the SmartPLS 3.0 software. The results indicate that social media utilization has a positive and significant influence on brand awareness and also has a direct effect on purchasing decisions. Furthermore, brand awareness is proven to act as a mediating variable in the relationship between social media utilization and purchasing decisions. These findings suggest that social media, as a digital showcase, plays a strategic role in building brand awareness and driving the purchase decisions for MSME products. This research is expected to provide a theoretical contribution to the development of digital marketing studies for MSMEs, as well as practical implications for MSME actors in designing effective social media-based marketing strategies.

The Effect of Return on Assets, Return on Equity, Price Earnings Ratio, Debt to Equity Ratio, and Company Size on the Stock Prices of State-Owned Companies Listed on the IDX Septianto, Alif Fachrurrozi; Rahayu, Sri; Suryatama, Fajar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6292

This study aims to analyze the influence of Retun on Assets (ROA), Return on Equity (ROE), Price Earnings Ratio (PER), Debt to Equity Ratio (DER), and Firm Size on stock prices of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative associative approach was employed to examine the causal relationship among variables using statistical analysis through SPSS version 25. The population consists of 31 SOEs, of which 27 companies were selected as the research sample using purposive sampling based on the availability of complete annual financial reports. Secondary data were collected through documentation from financial statements, annual reports, and official IDX publications. The findings reveal that ROA, PER, DER, and Firm Size have a positive and significant influence on stock prices, indicating that operational efficiency, market expectation, sound capital structure and larger business scale receive positive responses from investors. In contrast, ROE shows no significant effect suggesting that the return on equity is not a primary consideration for investors when evaluating SOE stock performance during the study period. Simultaneously, the examined variables explain 71,1% of the variation in stock prices, while the remaining 28,9% is influenced by factors outside the research model. The study is limited by the observation period and sample scope, therefore, future research is recommended to extend the analysis period and incorporate additional variables to obtain more comprehensive results.

Determinants of Profitability of Banking Companies Listed on the IDX for the 2020-2024 Period Febriani, Sherli Putri; Handriani, Eka; Rahayu, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6293

This study examines the effect of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Firm Size on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were obtained from 42 banks selected through purposive sampling, resulting in 210 observations. Multiple linear regression analysis was conducted using SPSS version 25. The results show that NPL and BOPO have a significant negative effect on bank profitability, indicating that higher credit risk and operational inefficiency reduce profits. Conversely, LDR and Firm Size have a significant positive effect, suggesting that effective fund utilization and larger business scale contribute to higher profitability. Simultaneously, these four variables explain 51.4% of the variation in bank profitability. The findings highlight the importance of strengthening credit risk management and improving operational efficiency to support sustainable and stable financial performance, particularly amid the dynamic conditions of Indonesia’s banking industry.

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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

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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