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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

135 136 137 138 139

The Effect of Team Collaboration and Adaptability on Employee Performance at the BPSDM of the Ministry of Home Affairs Atayya, Sayyid Muhammad; Sutrisno, Bambang
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.v6i4.4894

This study aims to determine the effect of team collaboration and adaptability on employee performance at the Human Resources Development Agency (BPSDM) of the Ministry of Home Affairs of the Republic of Indonesia. The method used in this study is a quantitative method with a multiple linear regression approach. Data were collected through questionnaires and analyzed using SPSS software version 25. The results of the analysis showed that there were no multicollinearity and heteroscedasticity problems in the regression model used. Partially, the team collaboration variable has a positive and significant effect on employee performance with a significance value of 0.053 and a t-count value of 1.960. The adaptability variable also has a positive and significant effect with a significance value of 0.000 and a t-count value of 7.410. Simultaneously, team collaboration and adaptability have a significant effect on employee performance with a calculated F value of 155.423 and a significance of 0.000. The coefficient of determination (R²) value of 0.791 indicates that 79.1% of the variation in employee performance can be explained by these two variables. These findings reinforce the importance of team collaboration and adaptability in improving employee performance in government agency environments. Therefore, organizations are advised to strengthen teamwork culture and develop employee adaptive capabilities in order to achieve organizational goals optimally.

Analysis of Operational Key Performance Indicator and Management Control System on Employee Performance (Case Study: PT. Modular Panel Erecta) Gunaryo, Natahsya Novalica
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.v6i4.4898

In a business environment, human resource effectiveness plays a critical role in ensuring the success of the company. PT Modular Panel Erecta, a construction company, faces the challenge of aligning employee performance with its strategic goals. Key Performance Indicators and Management Control Systems (MCS) are important instruments in improving employee performance and ensuring that they work in accordance with predetermined targets. This study aims to analyze the effect of KPI and SPM on employee performance at PT Modular Panel Erecta. The research method used is a quantitative approach with surveys and interviews. Data was collected through questionnaires distributed to 30 employees selected using purposive sampling. Data analysis techniques include validity, reliability, and multiple linear regression tests to measure the relationship between KPI’s, SPM, and employee performance. The results of the study are expected to show that effective KPI implementation and an optimal management control system have a significant influence on increasing employee productivity and work efficiency. This study is expected to contribute to academics in the field of management accounting as well as to practitioners in improving the effectiveness of measuring and controlling employee performance, especially in the construction sector which faces complex challenges in labor management.

Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources Handayani, Sri; Sutopo, Bambang
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.v6i4.4900

This study provides empirical evidence on the role of internal control in enhancing the impact of organizational resources on Circular Economy Disclosure. Employing a quantitative approach, the research analyzes panel data from integrated reports of companies operating in circular economy priority sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Moderated Regression Analysis (MRA) is used to assess cross-sectional and time-series variations. The results reveal that both internal control and slack resources have a negative effect on CED, indicating that excessive unused resources and rigid control systems may hinder transparency. Managerial ability is found to have no significant effect on CED. However, internal control positively moderates the relationship between slack resources and CED, suggesting that effective control mechanisms can help redirect idle resources toward more strategic and transparent reporting. The implications of this study highlight that managers should strategically reallocate slack resources and implement adaptive internal controls to improve circular economy disclosure. Enhancing transparency through data integration and proactive control is key to improving reporting quality and accountability. Theoretically, the study extends RBV and contingency theory by showing how internal control shapes resource effectiveness in sustainability disclosure.

Analysis of Policy for Recovering Losses in State Revenue from Tax Crimes in Indonesia Jeremias, Jeffery; Adiwarman
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.v6i4.4901

This study analyzes the policy of state loss recovery in state revenue from tax crimes in Indonesia, focusing on Minister of Finance Regulation (PMK) No. 17 of 2025. Using a qualitative approach with content and narrative analysis from interviews with the Directorate General of Taxes Officials, Academics, and Tax Consultants, this study identifies the urgency of formulating this PMK as a response to previous fragmentation and inefficiency in asset recovery, as well as the increasing complexity of tax crime modus operandi. PMK No. 17 of 2025 is an administrative implementing regulation rooted in the 1945 Constitution, and derives its authority from Laws and Government Regulations, serving to provide necessary technical and operational details. Its formulation process followed a participatory public policy cycle, involving cross-institutional coordination with entities such as the Ministry of Finance, the Attorney General's Office, and the Police, and includes mechanisms for regular evaluation. The policy's implementation adopts a holistic two-pillar approach: preventive through education and compliance improvement, and repressive through law enforcement and asset recovery, with a focus on efficiency and procedural simplification. While the policy design recognizes the importance of inter-agency coordination, operational challenges still require more detailed Standard Operating Procedures (SOP) strengthening. Adaptation to the digital economy and continuous innovation are essential to maintain the policy's future relevance, given the rapid development of crime patterns. Key challenges include consistent coordination, acceleration of legal processes, and enhancement of human resource capacity.

Influence of Country-of-Origin Reputation Towards Attitude and Intention to Adopt Chinese Electric Vehicle in Indonesia Aristanty, Maria Audrey; Wijaya, Grace; Mustikasari, Faranita
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.v6i4.4905

This study aims to identify the factors that influence the adoption of Chinese electric vehicles in Indonesia. To achieve this, it employs a modified theory of planned behavior. The study initially examines how China’s country-of-origin reputation influence perceived risk and trust, and then how those influences attitude towards electric vehicle adoption. Furthermore, the study investigates influence of attitude, along with subjective norms and facilitating conditions towards intention to adopt electric vehicles from China. A total of 260 valid responses from consumers living in major cities in Indonesia were collected. The PLS-SEM method was used to analyze the data. It was found that Hypotheses 7 was rejected due to no significant effect, while other hypotheses were accepted and have significant effect. Facilitating conditions did not influence electric vehicle adoption intention in this study because most of the respondents came from high-income groups and were able to facilitate themselves with home charging devices. This result can be used as insight for government or car manufacturers to create suitable facilitating conditions that can improve adoption intention of Chinese electric vehicle in Indonesia for consumers who are unable to facilitate themselves.

Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City As'Ad, Akmal; Najmi, Muhamad; Saputra, Rizal; Mulyatno, Roni
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.v6i4.4907

This study analyzes the effect of accounting knowledge, perceptions, and business scale on the use of accounting information in MSMEs in Cirebon City. Using quantitative methods with multiple linear regression, data were collected from 97 MSME respondents with annual revenue of at least Rp 50 million. Data collection was conducted during February-March. The results showed that accounting knowledge has a significant effect on the use of accounting information, while perception and business scale do not have a significant effect individually. However, the overall model is valid, indicating that all variables collectively have an impact on the use of accounting data. The findings support the importance of improving accounting literacy among MSMEs to improve financial decision-making.

Uncovering Profitability Drivers: The Effect of Green Accounting, Good Corporate Governance, and Firm Size in Coal Industry Listed on Indonesia Stock Exchange (2019 – 2023) Taufik, Muhammad Hanif; Murti, Galuh Tresna
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.v6i4.4912

Profitability refers to a company’s aptitude for deriving earnings from its operational undertakings and the judicious stewardship of its assets. This dimension illustrates the extent to which a firm utilizes its resources efficiently and reflects its success, competitiveness, and productivity within the industry. The objective of this inquiry is to scrutinize how green accounting, proxied by environmental performance (X1), good corporate governance embodied by the board of directors (X2), independent commissioners (X3), audit committee (X4), and firm size (X5), exerts an influence on profitability (ROA) (Y) among coal enterprises enumerated on the Indonesia Stock Exchange from 2019 to 2023. This study adopts a quantitative approach employing secondary data drawn from corporate annual disclosures. A purposive sampling technique was utilized to designate eleven firms, culminating in 55 observational data points. The independent variables (X) and the dependent variable (Y) were analyzed through panel data regression procedures. The findings unveil that environmental performance, board of directors, independent commissioners, audit committee, and firm size collectively impart an impact on profitability. Nevertheless, under partial scrutiny, solely firm size exerts a positive effect on profitability, whereas the remaining variables do not manifest significant influence.

Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
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.v6i4.4913

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.

Cyber Attacks on Financial Performance: Sharia and SDGs Perspective Hartutik, Hartutik; Aryani, Dwi Nita
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.v6i4.4918

The objective of this study is to analyse the impact of cyber-attacks on the performance stability of Bank Syariah Indonesia (BSI) on financial and non-financial performance indicators, including Capital Adequacy, Asset Quality, Management Quality, Income, and Liquidity. The research method employed is descriptive qualitative, with trend analysis conducted based on secondary data from BSI's annual and quarterly reports prior to and following the cyberattack incident. The findings indicated an upward trend in several performance indicators, reflecting the resilience of the financial performance despite the cyber-attack. BSI was able to maintain customer trust and recorded an increase in both sources of funds and assets. Furthermore, the research evaluated BSI's Shariah compliance and its contribution to the achievement of Sustainable Development Goal (SDG) 16, which focuses on strengthening inclusive, transparent, and accountable institutions. BSI's risk management was found to be at the composite level 2 (low-moderate). It is recommended that improvements be made to the cybersecurity systems, risk management, and the supervision of the Sharia Supervisory Board (DPS) in order to ensure the sustainability of Sharia compliance in every aspect of operations.

The Impact of Digital Transformation on Risk-Taking of Commercial Banks in Indonesia Hakim, Muhammad Lukman; Fauzi, Rizal Ahmad
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.v6i4.4975

Background: Progress in digital technology has prompted commercial banks to undergo digital transformation to improve operational efficiency and consolidate risk management measures. The empirical relationship between bank risk-taking and digital transformation is however inconclusive and subject to contingencies. Purpose: The study aims to examine the effect of digital transformation on credit risk (Non-Performing Loan/NPL), insolvency risk (Z-score), and liquidity risk (Loan-to-Deposit Ratio/LDR) at Indonesian commercial banks during the period from 2014 to 2024. Design/methodology/approach: This study employs the quantitative technique of panel data regression of 10 Indonesian commercial banks. The Analytic Hierarchy Process (AHP) method is also employed to determine the priority between risk indicators affected by digital transformation in order to guarantee methodological triangulation. Findings/Result: The regression result indicates that digital transformation is statistically negatively correlated with credit risk (NPL), although the correlation is not significant at the 5% level. No significant relationship comes out of Z-score and LDR. AHP results identify that NPL has the highest priority weight of 0.7445, indicating that digital transformation activities are primarily focused on mitigating credit risk. Conclusion: Digitalization of Indonesian commercial banks could potentially reduce credit risk but needs further strengthening and testing to obtain statistically significant outcomes. Emphasis on NPL in AHP analysis highlights the strategic importance of credit risk management in digitalization. Originality/value (State of the art): This study contributes to the exceedingly small empirical literature on the impact of digital transformation on risk-taking in emerging banking markets. It combines econometric and decision-making approaches (regression and AHP) for a first-of-its-kind, combined look at the way digital initiatives prioritize different types of banking risks.

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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