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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

The Effect of Liquidity, Company Size, Leverage, and Company Age on Profitability (Case Study on Telecommunication Company) Sabilillah, Restu Ajeng; 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.v7i1.6295

This study examines the effect of liquidity, leverage, firm size, and firm age on profitability, with a case study of telecommunications companies listed on the Indonesia Stock Exchange. The telecommunications industry is characterized by rapid technological development and intense competition, which requires firms to manage their financial resources efficiently in order to maintain sustainable profitability. This research employs a quantitative approach using secondary data obtained from annual financial statements over a five-year observation period. The sample is selected through purposive sampling, and the data are analyzed using multiple linear regression supported by classical assumption testing. The results indicate that liquidity and firm size have a significant effect on profitability, suggesting that effective management of short-term assets and an optimal scale of operations contribute positively to financial performance. In contrast, leverage and firm age do not show a significant influence on profitability, indicating that higher debt levels and longer operational experience do not necessarily increase profit generation in telecommunications firms. Overall, the findings highlight the importance of internal financial efficiency in improving profitability. This study provides valuable insights for corporate management and investors in formulating sound financial strategies within the telecommunications sector.

The Influence of Financial Ratios on Financial Distress in the Consumer Goods Sector (2020-2024) Mayzuroh, Dhila; Sri Rahayu; Pitaloka Dharma Ayu
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.v7i1.6296

Economic growth in recent years, accompanied by increasingly fierce business competition and the lingering impact of the COVID-19 pandemic, has increased the vulnerability of companies in the consumer goods sector to financial distress. This situation is often reflected in weakening profitability, constrained liquidity, and rising pressure from debt obligations, which makes it essential to understand the key factors that may contribute to a company's financial instability. This study investigates the extent to which firm size, profitability, liquidity, and debt policy influence financial distress among consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach with a causal-associative design, the research draws on data from 34 companies, generating a total of 170 observations selected through purposive sampling. The analysis employs multiple linear regression assisted by SPSS 25, supported by classical assumption testing, t-tests, F-tests, and the coefficient of determination to evaluate the relationships between variables. The findings reveal that profitability and liquidity significantly affect financial distress, suggesting that firms with stronger earnings performance and healthier liquidity positions are better equipped to withstand financial pressures. In contrast, firm size and debt policy do not exhibit a significant partial effect on financial distress, although the overall model indicates that all four variables jointly exert a meaningful influence. These results underscore the importance of maintaining solid profitability and liquidity as a buffer against financial distress, while also highlighting that firm size and debt levels must be managed carefully to mitigate potential financial risks.

Extracurricular Activities Management at State Senior High School 1 Limbangan Ghani, Argiansyah Amin; Yuliejantiningsih, Yovitha; Supriyono, Supriyono
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.v7i1.6299

Argiansyah Amin Ghani. 2025. Extracurricular Management at SMA Negeri 1 Limbangan. Supervisors: (1) Dr. Yovitha Yuliejantiningsih, M.Pd (2) Dr. Supriyono Ps, M.Hum. The focus of this research is the relationship between planning, organizing, implementing, and monitoring and evaluating extracurricular activities at SMA Negeri 1 Limbangan. This research uses a qualitative approach described descriptively. The qualitative research contained in this thesis is a case study that produces in-depth information on an object. The research was conducted at SMA Negeri 1 Limbangan starting in August 2024. Data collection techniques in this study used interviews, observation, and documentation. This study found that extracurricular activities were designed by school management as a basis for implementing them from the beginning of the school year to the end of the semester. In carrying out these management activities, school policymakers conducted activity planning, organization, and quarterly program evaluations to ensure the effective implementation of all extracurricular programs at SMA Negeri 1 Limbangan. The conclusions from this activity were: Identity Media, Lobbying, Community Involvement, and Publication; organizing lobbying; community involvement; social investment; and publication. Implementation was carried out through intracurricular, co-curricular, and extracurricular activities; and monitoring was carried out through community involvement and lobbying. This study recommends strengthening management in implementing school work programs related to extracurricular activities at SMA Negeri 1 Limbangan.

The Influence of Content Marketing, Influencer Marketing, and Live Streaming on Impulsive Behavior in Generation Z on TikTok Shop E-Commerce Diansyah, Diansyah; Rachmawati, Syarah
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.v7i1.6302

This study aims to analyze the influence of Content Marketing, Influencer Marketing, and Live Streaming on the impulsive behavior of Generation Z in shopping for fashion products on the TikTok Shop platform. This study uses a quantitative approach with a survey method, namely by distributing questionnaires to respondents who belong to Generation Z and have made purchases on TikTok Shop. To take samples, the researcher used purposive sampling, while to analyze the data, multiple linear regression analysis was used with the help of SPSS software. The results show that separately, Influencer Marketing and Live Streaming have a positive and significant effect on impulsive behavior, while Content Marketing does not have a significant effect. In addition, Live Streaming is the main factor that influences buyers' impulsive behavior. Concurrently, the three variables, namely Content Marketing, Influencer Marketing, and Live Streaming, had a significant effect on the impulsive behavior of Generation Z. These findings indicate that digital marketing strategies, especially interactive Live Streaming and the use of trusted influencers, can increase consumers' impulsive purchasing decisions on social media-based e-commerce platforms.

The Effect of Green Logistics Practices, Digital Order Tracking Transparency, and Transportation on Last Mile Delivery Performance and Its Implications for Logistics Customer Satisfaction Kurniawan, Angga Tri Hanggara; Maniah, Maniah; Purnomo, Agus
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.v7i1.6303

This study examines the effects of Green Logistics Practices, Digital Order Tracking Transparency, and Transportation on Last Mile Delivery Performance and their implications for Logistics Customer Satisfaction among courier and logistics service customers at PT Pos Indonesia Situbondo Branch. A quantitative explanatory research design was employed. Data were collected through questionnaires distributed to 131 respondents selected using stratified random sampling from a population of 188 customers. The data were analyzed using Structural Equation Modeling Partial Least Square with Smart PLS3. The results demonstrate that Green Logistics Practices, Digital Order Tracking Transparency, and Transportation have positive and significant effects on Last Mile Delivery Performance. These variables also have positive and significant direct effects on Logistics Customer Satisfaction. Furthermore, Last Mile Delivery Performance has a positive and significant effect on Logistics Customer Satisfaction and acts as a mediating variable that strengthens the influence of Green Logistics Practices, Digital Order Tracking Transparency, and Transportation on customer satisfaction. These findings highlight the importance of sustainable logistics practices, transparent digital information systems, and reliable transportation in enhancing last mile delivery performance and customer satisfaction. The study provides practical insights for logistics service providers in improving service quality through integrated and sustainable logistics strategies.

The Influence of Impulse Buying and Product Quality on Purchasing Decisions at Super Indo Metro Sunter with Price Discounts as a Moderator Suryono, Imam; Bonfilia, Levina; Diansyah, Diansyah
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.v7i1.6313

This study investigates the influence of impulse buying and product quality on purchase decisions, with discount as a moderating variable among Superindo Metro Sunter consumers. Using a quantitative causal design, data were collected from 140 respondents through questionnaires and analyzed with Structural Equation Modelling (SEM) via SmartPLS. Findings reveal that impulse buying positively and significantly affects purchase decisions, while product quality shows no significant impact. Discounts directly enhance purchase decisions and significantly moderate the relationship between impulse buying and purchase decisions in a negative direction, suggesting that discounts shift consumer behavior from emotional impulses toward more rational, value-driven choices. However, discounts do not moderate the effect of product quality on purchase decisions. These results highlight that emotional and promotional factors, particularly impulse buying and discounts, play a stronger role than product quality in shaping consumer decisions in retail contexts. The study offers practical insights for retail managers to design effective marketing strategies, provides references for future research, and helps consumers better understand the drivers of their purchasing behavior.

The Effect of Product Quality and Price on Consumer Satisfaction at Kopi Jago, with Customer Retention as a Moderating Factor (Case Study: Kopi Jago Touring Sunter Lake) Nathadiharja, Sri Sukartono; Ivada, Tia; Soetiyani, Ari
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.v7i1.6314

This study investigates how Product Quality and Price affect Consumer Satisfaction at Kopi Jago Keliling Danau Sunter, while also examining the moderating role of Customer Retention. Using a sample of 150 respondents and analyzed through SmartPLS (Partial Least Square) with a causal research design, the study tested both direct and moderating effects. The findings reveal several key points. First, Product Quality significantly influences Consumer Satisfaction, confirming that aspects such as product appearance, taste, texture, and uniqueness enhance customer experiences. Second, Price also has a significant effect, showing that affordability, competitiveness, and perceived value contribute to satisfaction. Third, Customer Retention strongly impacts Consumer Satisfaction, as indicators like revisiting interest, repeat purchases, recommendations, and loyalty reinforce positive consumer experiences. Fourth, Customer Retention moderates the relationship between Product Quality and Consumer Satisfaction positively, strengthening the effect. However, fifth, Customer Retention does not moderate the relationship between Price and Consumer Satisfaction, meaning price remains a direct driver rather than a moderated one. Overall, the study highlights that improving product quality, setting appropriate pricing, and fostering customer retention are crucial strategies for enhancing satisfaction and sustaining long-term customer relationships.

Analysis of Career Development and Employee Retention on Employee Performance with Company Technology as Moderator at PT Wira Mitra Prima (Forwarding) Lukiyana, Lukiyana; Frianto Sinaga, Andre
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.v7i1.6315

This study examines the influence of Career Development and Employee Retention on Employee Performance at PT Wira Mitra Prima, with Corporate Technology as a moderating variable. Using a sample of 100 employees, the research employed a quantitative approach with SmartPLS (Partial Least Square) and a causal design to test direct and moderating effects. The findings reveal that Career Development does not significantly affect Employee Performance, so the hypothesis is rejected. However, Employee Retention shows a significant positive effect, meaning the hypothesis is accepted. Corporate Technology also has a significant effect on Employee Performance, confirming its role as a direct driver. For moderation, Corporate Technology does not strengthen the relationship between Career Development and Employee Performance, so the hypothesis is rejected. Conversely, Corporate Technology significantly strengthens the relationship between Employee Retention and Employee Performance, meaning the hypothesis is accepted. These results highlight the importance of retention strategies and technology optimization in enhancing performance. Practical implications suggest companies should improve career development practices, strengthen retention through fair rewards and supportive environments, and maximize technology use to boost efficiency, collaboration, and productivity.

The Strategic Role of MSMEs in Advancing a Sustainable and Resilient Global Economy Marthanti, Amas Sari; Rosento, Rosento; Lahat, Mohammad Amas; Sabil, Sabil; Suratriadi, Panji; Adawia, Popon Rabia
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.v7i1.6318

Through a systematic synthesis of recent international studies, this article conceptualizes the interconnection between digitalization, sustainability, and the resilience of small and medium-sized enterprises (SMEs), while also outlining prospective research directions related to inclusive and context-sensitive digital transformation models across varied business settings. Employing a systematic literature review (SLR) methodology aligned with PRISMA guidelines, the study critically evaluates contemporary scholarly publications to explore how digital technologies shape sustainable development trajectories and organizational robustness within SMEs. The analysis demonstrates that digital transformation plays a pivotal role in reinforcing SME competitiveness and adaptability, particularly within an environment characterized by globalization pressures and recurrent economic disruptions. More specifically, digital adoption enhances operational efficiency, enables the development of sustainability-driven business models, strengthens supply chain risk management, and promotes deeper customer engagement through improved responsiveness and interaction. Despite these advantages, the review also reveals persistent barriers, including constrained financial and technological resources, internal cultural resistance to change, and substantial deficiencies in digital competencies. Overall, this article offers a conceptual enrichment of existing literature while providing practical insights for business actors, policymakers, and other stakeholders in designing strategic initiatives aimed at reinforcing the long-term competitiveness and resilience of the SME sector.

Green Innovation in MSMEs: Adaptive Strategies for Competitiveness and Sustainable Economic Growth Sabil, Sabil; Hakim, Lukman; Lestiningsih, Amin Setio; Widodo, Dwiyatmoko Puji; Sugiyah, Sugiyah; Sofyanty, Devy
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.v7i1.6330

This study examines green innovation and adaptive strategies as strategic determinants of MSME competitiveness and sustainability in the context of sustainable economic development. It analyzes how green innovation contributes to sustainable economic growth and identifies key drivers and barriers to its implementation, while also assessing the role of adaptive strategies in responding to globalization, shifting consumer preferences, and rising environmental demands. Using a quantitative survey of 150 MSMEs in Indonesia and data analysis with PLS-SEM, the study tests the relationships among green innovation, adaptive strategies, competitiveness, and sustainable economic growth. The results show that green innovation significantly promotes sustainable economic growth, and adaptive strategies are crucial in enhancing MSME competitiveness as well as mediating the relationship between green innovation and economic growth. Nonetheless, limited resources, constrained technological access, and weak regulatory support remain major obstacles. Theoretically, the study advances the literature on the integration of green innovation and adaptive strategies in MSMEs in developing countries. Practically, it offers implications for policy and managerial strategies to strengthen MSME competitiveness and sustainability through multi-stakeholder collaboration and policy incentives.

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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