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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

134 135 136 137 138

Implementation of Shared Services through ICT Budget Consolidation in the Ministry of Finance Eni Sulistyowati, Eni; Hidayat, Yahya Rachmana; Komaruddin; Waluyo, Surryanto Djoko
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.v6i4.4854

The government's ever-increasing Information and Communication Technology (ICT) spending is often inefficient due to duplication, silos, and separate management across work units. To address this, the Ministry of Finance implemented a shared services approach to consolidate the ICT budget. This study aims to evaluate the successful implementation of this program based on Burns and Yeaton's (2008) five success factors: strong project management capabilities, leadership support, effective communication, strong change management, and a phased implementation approach. The study used qualitative methods. The results indicate that the implementation of shared services successfully reduced duplication of ICT infrastructure by 65%, saved approximately IDR 350 billion in the first year of procurement, and accelerated the procurement process by up to 25%. However, challenges remain, such as the dynamics of human resource transfers that could potentially disrupt sustainability, the risk of losing momentum during phased implementation, and suboptimal consolidation due to the presence of two data centers, more than 300 applications, and limited interoperability. Recommendations include involving HR units in strategic ICT planning, competency regeneration through young human resources, application rationalization, data center consolidation, and the implementation of shared services nationally. This study contributes to strengthening integrated ICT management strategies in the public sector and provides policy recommendations to support digital government reform.

Analysis of the Effectiveness and Contribution of Hotel Tax and Restaurant Tax to Regional Original Revenue in Sleman Regency Al Amaru, Bukhori Hiro Fajar; Putry, Nur Anita Chandra; Ayem, Sri
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.v6i4.4856

The purpose of this research is to ascertain how much of an impact the hotel and restaurant taxes have on Sleman Regency's Regional Original Revenue (PAD). Secondary data was collected from Sleman Regency's Budget Realization Reports for 2019–2023. Descriptive quantitative analysis is the methodology used in this study. From 2019 to 2023, the hotel tax in Sleman Regency was 108.82% effective and the restaurant tax was 110.35% effective, putting them in the extremely effective category, according to the data. The average hotel tax contribution to Regional Original Revenue is 10.55%, which is considered very low, while the average restaurant tax contribution is 11.59%, which is also considered poor. This bodes well for the future of the hotel and restaurant industries in Sleman Regency, which might be a major driver of Regional Original Revenue growth.

Analysis of the Impact of KAP Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report LAG Heru
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.v6i4.4858

This study aims to investigate the impact of public accounting firm (KAP) reputation, profitability, institutional ownership, and the existence of audit committees on audit report lag in publicly listed businesses within the primary consumer goods sector on the Indonesia Stock Exchange. This study adopts a quantitative research methodology, utilizing multiple linear regression analysis and gathering data through documentary research. The study population comprises 131 enterprises, from which a purposive sampling technique was employed to choose 87 sample entities. The data processing and analysis included descriptive statistics, diagnostic evaluation of classical assumptions, multiple linear regression modeling, determination of the coefficient of determination, and hypothesis testing. The empirical findings indicate that the reputation of the KAP, profitability, institutional ownership, and the audit committee have a statistically significant negative impact on audit report latency. The modified R-squared value of 0.252 signifies that around 25.2% of the variance in audit report latency is explained by the independent variables, while the remaining 74.8% is due to external factors not considered in this study. The author recommends that future research consider the addition of moderating or intervening variables, such as audit quality, company size, or operational complexity, to obtain more comprehensive results.

The Effect of Sales Growth and Interest Expense on Financial Health Saputra, Riyan; Dewi, Intan Pramesti
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.v6i4.4864

This research aims to analyze the effect of growth sales and interest expense on financial health. As awareness of the importance of sustainability increases, The financial health of the company is an important indicator in assessing the company's ability to fulfill its short-term and long-term obligations and maintain the stability and continuity of its business. This research uses a quantitative approach with a causal type, utilizing data from in the Consumer Non-Cyclicals sector This research was conducted on companies included in the sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, the total number of companies that meet the criteria is 114 companies, from the total population, the researcher took a sample of 100 companies using the stratified random sampling technique, which is a random sampling technique by considering the representation of various sub-sectors in the Consumer Non-Cyclicals sector. So this research shows that Growth Sales and Interest Expense have a significant influence on financial health. It is hoped that these findings will provide insight for company management to implement sustainable strategies to maintain financial health stability.

The Influence of Recruitment and Training on Employee Performance through Job Satisfaction as an Intervening Variable at PT. XYZ in Riau Cahyani, Fabelia Regina; Setiawati, Trias; Suratman, Andriyastuti
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.v6i4.4869

This research is entitled "The Influence of Recruitment and Training on Employee Performance Through Job Satisfaction as an Intervening Variable at PT. The purpose of this research is to determine the mediating effect of job satisfaction in the relationship between recruitment and training on employee performance. This research uses a quantitative method and employs a questionnaire for data collection. This research uses a population of 200 employees. The sampling technique in this study employs a census method which is the sample collected on operational, funding, marketing and landing departments, with a sample size of 196 employees. This research uses path analysis, multiple linear regression analysis methods, t-tests. The research results show that recruitment has a positive and significant effect on employee performance, training has a positive and significant effect on employee performance, recruitment has a positive and significant effect on job satisfaction, training has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on employee performance, job satisfaction can mediate the relationship between recruitment and employee performance, and job satisfaction can mediate the relationship between training and employee performance.

The Role of Motivation Work on Competence Work, Workload and Discipline Work on Work Performance in Kepulauan Riau Province Mon, Muhammad Donal; Bestari, Muhammad Wahyudi Dwi
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.v6i4.4873

This study aims to examine, analyze, and empirically demonstrate the influence of Competence (X1), Workload (X2), and Discipline (X3) on Work Performance (Y) in Kepulauan Riau Province Government with Motivation (Z) as a mediating variable. The sample size consisted of 317 employees in the Kepulauan Riau Province Government. The results of this study indicate that there is a direct influence of Competence on Work Performance, but it does not have a significant influence on Motivation. Workload does not have a significant influence on Work Performance but has a significant influence on Motivation. Discipline has a significant influence on Work Performance and has a significant influence on Motivation. Meanwhile, Motivation has a significant influence on Work Performance. Motivation cannot mediate between Competence and Work Performance. The indirect influence of Motivation cannot mediate between Competence and Work Performance. Motivation can mediate between Workload and Work Performance. Motivation can mediate between Discipline and Work Performance. This study is expected to provide an appropriate workload, increase motivation and work discipline, and continue to develop employee competencies that will have a positive impact on improving employee performance.

Implementation of the Non-Tax State Revenue Policy on the Use of Forest Areas in Controlling Mining Activities in Forest Areas Almansuri, Anton; Wicaksana, Harits Hijrah; Mariam, Siti; Waluyo, Surryanto Djoko
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.v6i4.4878

This study examines the implementation of Non-Tax State Revenue – Forest Area Utilization (PNBP-PKH) as an instrument for controlling mining in forest areas. The background is the high economic contribution—PNBP-PKH reached IDR 2.42 trillion (2021), IDR 2.88 trillion (2022), and IDR 2.55 trillion (2023)—but accompanied by net deforestation of 104,000 ha (2021–2022). A qualitative descriptive method was used through interviews with six key informants from the government and business actors. The results show that impact category-based tariffs (L1–L3) encourage early reclamation, but are hampered by institutional coordination, regional verification capacity, unintegrated cross-ministerial information systems, and suboptimal business actors. Several companies experience administrative delays and spatial data discrepancies. The conclusion is that digital integration, increased regional technical capacity, and simplified procedures are needed to strengthen the dual role of PNBP-PKH as a fiscal and environmental policy.

Research Collaboration and Epistemic Gaps in Public Sector Financial Sustainability: A Global Bibliometric Perspective Lekettey, Edem; Nugraha, Nugraha; Sari, Maya
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.v6i5.4880

This study examines trends in international cooperation within Local Government Financial Sustainability (LGFS) research, a discipline that is becoming increasingly significant owing to the financial difficulties encountered by subnational governments and the need for equitable governance in accordance with Sustainable Development Goals (SDGs). Despite ongoing studies, disparities persist in the involvement of industrialized versus developing nations in LGFS research. This study uses bibliometric methodology with 627 Scopus-indexed data from 2007 to 2025 and VOSviewer to illustrate the co-authorship and keyword networks. Richer countries like the US, UK, and Australia are at the heart of the core-periphery structure, according to the research, while underdeveloped countries are mostly unrepresented on the periphery. Prominent writers and advocacy organizations are within European institutions. The Global South provides only limited intellectual guidance. Keyword co-occurrence mapping shows a shift during the COVID-19 epidemic from austerity and accountability to decentralization and governance. This study revealed disparities in worldwide LGFS research networks, potentially benefiting from donor-driven initiatives. It advocates equal co-authorship policies, enhanced training in underrepresented fields, and open-access distribution to promote inclusive knowledge advancement. The results provide guidance for establishing a framework for global and regional cooperation.

Analysis of the Influence of Trust and Financial Literacy on Generation Z’s Interest in Investing in Digital Cryptocurrency Assets Dachi, Grace Princess; Pangaribuan, Yoshepine
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.v6i4.4887

The advancement of the digital era has driven the emergence of various innovations in the world of investment, one of which is cryptocurrency. This digital asset is increasingly favored by younger generations, particularly Generation Z, due to its ease of access and high-profit potential. However, investment interest is influenced not only by technology and trends but also by psychological factors and individual knowledge, such as financial literacy and trust. This study aims to analyze the influence of financial literacy and trust on Generation Z's interest in investing in cryptocurrency assets in Medan City. The research employed a quantitative method with an associative approach through the distribution of questionnaires to 100 purposively selected respondents. The results of multiple linear regression analysis indicate that, simultaneously, trust and financial literacy have a significant effect on investment interest, with financial literacy also showing a significant partial influence. The coefficient of determination reveals that these two variables contribute 50.1% to the investment interest of Generation Z in cryptocurrency. These findings highlight the importance of improving financial literacy and building public trust to promote the sustainable adoption of digital assets among the younger generation.

PKM Mural in Maumere 2 Catholic Elementary School Building Hekopung, Yesita Madona Vikmart Mada; da Silva, Maria Rut Xaveriana; da Silva, Maria Imakulata
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.v6i4.4891

Visual Communication Design is a study program that operates in the creative industry. Students are required to practice and dedicate their knowledge to the surrounding community, so that they can feel the benefits of the knowledge they gain. The lecturers involve students to join in applying knowledge to benefit society. The application of the knowledge gained during college includes basic drawing courses, nirmana dwimatra courses, and basic illustration courses. From the basics of this lecture, the lecturer is finally able to see how students are able to work. It is hoped that the resulting work will be able to have a good impact on the community around Sikka Regency and the wider community in East Nusa Tenggara. SDK Maumere 2 was founded in 1904 on July 28, but the government decree only took effect in 1981 on April 11. This Catholic elementary school area is located close to the St. Yosef Maumere Cathedral area and the school environment is located in the middle of Maumere city center. The buildings at SDK Maumere 2 have undergone several renovations and have begun to change from the original building to a newer building. Utilization of the construction of each building in the SDK Maumere 2 area has maximized the availability of existing locations. The theme of the mural that will be created is the activities of elementary school students, the concept of the galaxy and the ocean. The part of the wall that will be depicted is the outer wall of the school. This mural activity was carried out based on a request from SDK Maumere 2 to create a more aesthetic school environment. It is hoped that this mural will be able to provide new enthusiasm in the school environment.

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, 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