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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 1,572 Documents

131 132 133 134 135

The Effect of Service Quality and Facilities on Loyalty Through Satisfaction in Mekaar Syariah Financing in Buton Area PT. Permodalan Nasional Madani Pramuji, Gema Arief; Agus Salim
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1971

The aims of this study was to analyze the effect of service quality and facilities on loyalty through satisfaction with financing Mekaar Syariah Area Buton PT. Permodalan Nasional Madani. The research method is a quantitative method with survey techniques, involving distributing questionnaires through an online platform to collect data from a sample of 168 respondents. The statistical test used in this study is the SmartPLS-based Structural Equation Modeling (SEM) analysis. The results showed that there was an effect of service quality and facilities on loyalty through customer satisfaction and customer satisfaction could mediate the effect of service quality and facilities on loyalty. The better the quality of services and facilities, the higher the customer loyalty.

Victimological Study of Revenue State Losses Caused by Tax Crime Ratnasari, Zela Dwi; Juanda, Juanda
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

The victimology study on recouping state damages from criminal acts in tax crime is discussed in this essay. It is important to understand that the victim in tax criminal is the revenue state losses. The research method used is a juridical-empirical research method. The results of the study show that victims in a criminal incident are not always individuals, communities, legal entities, the private sector and the government. In cases of tax crime, the state must be given legal protection in accordance with the principles of benefit, fairness, balance, and legal clarity in the form of rules, legislation and specific practices both preventive and repressive in character that refer to the implementation of the protection of victims' rights. In order to maximize the recovery of losses on state revenues, tax investigators are given the authority to block and/or seize assets from taxpayers who do not use the ultimate remedy, allowing them to secure the early settlement of criminal fines. This is done by applying the principle of lex specialis derogate legi generali to Article 30 paragraph (2) of the Criminal Code.

Unraveling the Impact of Covid-19: Financial Distress and Resilience in Indonesian Retail Giants I Ketut Mangku; Andika, Andika; Nadia; Melli Agustiani
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1978

This study aims to analyze whether PT. Matahari Department Store Tbk, PT. Hero Supermarket Tbk, PT. MAP Active Adiperkasa Tbk, and PT. Erajaya Swasembada Tbk experienced financial distress during the 2019-2021 period. The sample of these four companies was selected using purposive sampling. Data analysis using the Altman Z-score method. It was found that two companies, PT. Hero Supermarket Tbk in 2019 and 2020, with Z-scores of 2.9510 and 2.5147, and PT. Matahari Department Store Tbk in 2020-2021 with Z-scores of 2.1954 and 2.6608 are in the gray area. Between the two companies, PT. Hero Supermarket Tbk is facing financial distress in 2021 with a Z-score of 0.9288. PT. MAP Active Adiperkasa Tbk and PT. Erajaya Swasembada Tbk, is in healthy financial condition, because their Z-score is greater than 2.88. In conclusion, this study is an important financial health analysis conducted for companies operating in the Supermarket & Convenience Store, Clothing & Textile Retail, and Electronic Retail industries. The Altman Z-score has proven to be a valuable tool in identifying the risk of financial distress

Factors Influencing Investor Responses to Earnings Related Announcements in The Pandemic Era of Covid-19 Mardinata Rusli, Yohanes; Kandi Sofia Senastri Dahlan; Eka Dian Rani; David Harianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1985

This study aims to examine the Effect of Growth Opportunities on Earning Related Announcements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and the effect of Company Size on ERC (Earnings Response Coefficient) is the role of the company's reputation as a moderator between the Effect of Growth Opportunities on Profit-Related Announcements. there is a role for the company's reputation as a moderator between the effect of debt policy on the ERC (Earnings Response Coefficient) and the role of the company's reputation as a moderator between the effect of company size on the ERC (Earnings Response Coefficient). by using multiple regression analysis. The researcher concludes that there is an influence of growth opportunities and corporate size on the earnings response coefficient. but the debt policy has no effect on the earnings response coefficient. then there is the role of corporate reputation as a moderator of the influence of growth opportunities and corporate size on earnings response coefficient but there is no role of corporate reputation as a moderation of the effect of debt policy on earnings response coefficient.

The Influence of Corporate Social Responsibility (CSR) and Liquidity on Firm Value: Role Moderation Size Company on Property Real Estate and Construction Company Nurkomala, Nita; Fauzia, Putri; Yulianto, Agung
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4756

Increasing the worth of the company is one of its main goals in order to attract investors. One of the most crucial components is firm value since it can serve as a benchmark for business performance, which investors can assess from the perspective of corporate social responsibility. The study's goal is to look into how corporate social responsibility and things that affect cash flow affect the value of a company. The study also seeks to know how company size affects income and liquidity-firm value relationships. The analysis includes IDX-listed companies from 2020 to 2023. The sampling method was taken using a purposive sampling table with predetermined criteria, the data that fell into the criteria were 33 data samples. MLR and MRA analyzes were done in SPSS 25 to evaluate this notion. This study found that firm size moderates the CSR-firm value link. On the other hand, CSR boosts firm value. Even though liquidity doesn't change firm value, company size doesn't affect the link between liquidity and value.

Does Influencer Credibility Directly Drive Purchases? Evidence from Indonesian Social Commerce Users Kurniawan, Anthony; Setiawan, Christian; Wijaya, Fredric; Sogodoran Hutabarat, Anthonius
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4767

This paper discusses the effects of credibility of influencer and sales promotions on consumers' purchasing decisions within social commerce, particularly in the Indonesian market. It further analyzes how purchase intention mediates, offering guidance for optimizing marketing tactics in this expanding digital landscape. A quantitative approach was utilized through an empirical survey involving 150 active social commerce users to perform the research. The survey held across the Indonesian cities of Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). Partial least squares structural equation modeling (PLS-SEM) and principal component analysis (PCA) were applied using SmartPLS software for structural model analysis and measurement. This paper reveals that both sales promotions and influencer credibility significantly enhance customers' purchase intentions, which subsequently drive their purchase decisions in social commerce. Sales promotions directly affect purchasing, while influencer credibility primarily boosts purchase intentions that indirectly lead to buying actions. This highlights the value of credible influencers and targeted promotions in increasing consumer engagement and conversions. This paper combined an analysis of influencer credibility and sales promotions on purchase decisions within social commerce, specifically in the Indonesian market. Unlike prior studies that examine these factors individually, this research integrates both elements with purchase intention as a mediating factor. This approach provides a more enhanced model for understanding consumer behavior in a social commerce environment.

Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review Lia Lestari, Desak Nyoman; Meutia, Inten; Sari, Rela
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4768

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economies of developing countries, yet they continue to face significant challenges in modernizing accounting practices. This study aims to identify trends, challenges, and strategies in promoting the modernization of MSME accounting through a Systematic Literature Review (SLR) approach. The literature analyzed comprises 30 selected articles out of 346 publications published between 2018 and 2025, sourced from leading academic databases such as Emerald Insight, DOAJ, and ResearchGate, and indexed in reputable databases including Scopus, Copernicus, Sinta, or published in international scientific conference proceedings. The review findings indicate that institutional pressures, such as government regulations and market expectations, greatly influence the adoption of modern accounting practices, alongside internal factors such as financial literacy and business leadership. Accounting technologies, including Accounting Information Systems (AIS), e-payment, and fintech, have proven to enhance financial reporting efficiency, yet are hindered by low digital literacy and infrastructural limitations. This study emphasizes that MSME accounting modernization requires a contextual approach that considers social, cultural, technological, and institutional aspects unique to each country. These findings may serve as a basis for formulating policies to support increased transparency, accountability, and sustainability of MSMEs in developing countries.

An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability Prasetyawati, Tyas; Ferina, Ika Sasti; Yusnaini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4770

This study aims to examine the development of sustainability reports and the factors that influence them. The research method employed is a Systematic Literature Review (SLR). This study presents 30 research articles obtained from the Scopus, Emerald, and Sinta databases, which were then classified according to specific criteria. The articles reviewed span from 2021 to early 2025. The development of research on sustainability reports has become an increasingly important topic. The findings indicate that research trends on sustainability reports have continued to grow each year. This suggests that both the public and the government are beginning to recognize the importance of environmental sustainability. The analysis reveals that several factors influence sustainability reports, such as leverage, firm size, and profitability. This study is expected to make an academic contribution by providing a comprehensive understanding of sustainability reports and offering directions for future research.

Revisit Intention at Halal Tourism Destination Chrismardani, Yustina; Setiyarini, Triana; Amaniyah, Evaliati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4777

More studies are needed to reveal the effect of halal tourism, tourist satisfaction and revisit intention in a tourist destination. Consequently, this research will show: (1) the direct relationship between halal tourism and satisfaction; (2) the relationship between halal tourism and revisit intention; (3) the relationship between satisfaction and revisit intention; and (4) the role of tourist satisfaction in mediating the relationship between halal tourism and revisit intention. 200 visitors who had visited tourism sites in Sumenep Regency were the subjects of this study, which used the purposive sample technique. The data was analyzed using SEM-PLS. It was discovered that tourist satisfaction is directly impacted by halal tourism. The revisit intention is directly impacted by satisfaction, while the indirect impact of halal tourism on the revisit intention is mediated by satisfaction.

Determinants of Purchase Intention: Product Quality, Brand Image, and Price Perception Towards the Purchase of Wuling Air EV Electric Cars in Indonesia Ekhsan, Farza Wirawan; Misdiyono, Misdiyono; Nugraheni, Titi; Hermawati, Sri; Pujiati, Desi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4788

The purpose of this study is to analyze the factors that influence the intention to purchase the Wuling Air EV electric car in Indonesia. The data analysis method used is quantitative primary data. The data used in this study used a questionnaire instrument via Google Form from 100 respondents. The research data was processed using the SPSS Program application. The sampling method in this study was non-probability sampling with a purposive sampling technique. The results showed that product quality, brand image, and price perception influenced the purchase intention of the Wuling Air EV electric car in Indonesia.

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Contact Name
Admin

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

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