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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

136 137 138 139 140

The Role of Fee-Based Income on the Financial Performance of Conventional Commercial Banks in Indonesia Abimanyu; Rustam, Rinaldi; Sutrisno, Mona Adriana
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.v6i4.4979

This study aims to examine the role of Fee-Based Income on the financial performance of conventional commercial banks in Indonesia during the period 2018–2023. The primary focus of this research is to explore the contribution of Fee-Based Income to the total bank revenue, identify the factors driving the increase in non-interest income, and analyze its impact on financial performance indicators, particularly Return on Assets (ROA). The data used in this study is secondary data obtained from the annual reports of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The variables analyzed include Fee-Based Income, Interest Rate, Inflation, Exchange Rate, as well as several financial ratios such as BOPO (Operating Expenses to Operating Income), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Assets (ROA). Using a quantitative approach with statistical analysis methods, this study finds that Fee-Based Income shows a rising trend in its contribution to total bank revenue, driven by digital efficiency and product diversification strategies. The analysis also indicates that an increase in Fee-Based Income has a significant impact on bank profitability, as reflected in the ROA ratio. These findings offer both theoretical and practical contributions to understanding the shifting structure of banking income and strategies for improving the financial performance of conventional commercial banks in the digital era.

The Influence of Impulsive Buying and Fear of Missing Out on Financial Behaviour: The Role of Financial Literacy as a Moderator Rizky, Mega; Munawarah; Launa, Noval; Farid, Erwan Sastrawan
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.v6i4.4981

The development of technology and social media has driven changes in consumer behaviour, particularly among the younger generation, shifting from conventional to online shopping. the ease of access to online shopping and the emergence of digital payment methods such as e-wallets and pay-later options can trigger impulsive buying behaviour and fear of missing out (FOMO), which in turn impacts individuals' financial behaviour. This study aims to analyze the influence of impulsive buying and FOMO on financial behaviour and explore the role of financial literacy as a moderating variable. This research employs a quantitative approach using a survey method involving 117 Palu City respondents with an income. the data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with the help of SmartPLS software. the results indicate that impulsive buying has a positive and significant effect on financial behaviour, while FOMO does not have a significant effect. Additionally, financial literacy does not moderate the relationship between impulsive buying, FOMO, and financial behaviour. these findings suggest that even though individuals may have good financial literacy, self-control remains a crucial factor in financial decision-making. This study contributes to the development of financial literacy by emphasizing cognitive aspects and the importance of strengthening affective aspects such as emotional control and resistance to social pressure.

Analysis of Transpolitan Program Development to Improve Superior Commodities Through the Role of BUMDes in Batu Betumpang Village, South Bangka Regency Maulita, Karil; Hariyanti, Dini; Adriana S, Mona
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.v6i4.4985

This research analyzes the development of the Transpolitan Program aimed at enhancing leading commodities through the role of the Village-Owned Enterprise (BUMDes) in Batu Betumpang Village, South Bangka Regency. This village is one of the 52 National Priority Transmigration Areas with significant potential in agricultural, plantation, and fishery commodities, yet it faces challenges in optimization. The objectives of this study are to (1) analyze the influence of the Transpolitan Program on the development of leading commodities, (2) examine the role of BUMDes in the development of these commodities, (3) analyze the level of community financial literacy, and (4) formulate strategies and policy recommendations to strengthen the program. The method used is qualitative research with a descriptive approach. Primary data were collected through in-depth interviews and Focus Group Discussions (FGDs) with stakeholders, including the village government, BUMDes management, and community representatives. The collected data were analyzed using SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis and mapped onto a SPACE matrix to determine the strategic position. The research findings indicate that Batu Betumpang Village possesses significant strengths in the diversity and potential of its leading commodities, particularly rice, palm oil, and fisheries, supported by the national food self-sufficiency program. However, this development is hampered by serious structural weaknesses, such as the absence of an adequate irrigation dam, minimal road infrastructure, and a lack of local post-harvest processing facilities. The role of the BUMDes is identified as important in managing village assets and providing limited capital, but it is not yet optimal due to managerial constraints, a lack of innovation, and weak coordination. The community's financial literacy level shows foundational potential but is threatened by limited digital access and the risk of financial fraud. The SPACE matrix analysis places Batu Betumpang Village in the Aggressive quadrant, indicating that the village has strong internal strengths and external opportunities to proactively address existing weaknesses and maximize its growth potential.

The Influence of Workload and Reward on Employee Performance (Survey at PT. Bank Syariah Indonesia KCP Cianjur Employees) Kamal, Ananda Rizkia; Mulia Z, Faizal; Saori, Sopyan
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.v6i4.4999

This study aims to determine how much influence the workload and reward provision have on the performance of employees of PT. Bank Syariah Indonesia Kxp Cianjur. Respondents in this study were 40 people aimed at employees of PT. Bank Syariah Indonesia Kcp Cianjur. This research method uses a quantitative method with a descriptive and associative approach. In this study, a normality test, simultaneous statistical test (F test) and partial statistical test (T test) were carried out. The results of this study indicate that there is a simultaneous positive influence between Workload, Reward Provision and Employee Performance, with a result of 60,556> 2.84 which means that the F Calculation value is greater than the F Table. Meanwhile, partially Workload has a positive and significant effect on Employee Performance, this is evidenced by the value obtained from the T Calculation result which is 5,587 greater than the T Table which is 1,687, with a significance value of 0.000 <0.05. And the provision of rewards has a positive and significant effect on employee performance, this is proven by the value obtained from the results of the T count, which is 5.109, which is greater than the T table, which is 1.687, with a significance value of 0.000 <0.05.

The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023 Handayani, Ai; Sopian, Dani
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.v6i4.5003

The consistent performance of the manufacturing sector in the first quarter of 2023 has had a significant impact on Indonesia's economic development, particularly in the face of ongoing economic uncertainty. This study employs a quantitative research methodology, utilizing both descriptive and verification analyses. Its aim is to provide a comprehensive overview of company performance while examining the relationship between the Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA). Quantitative methods are applied to a defined population or sample by collecting data using pre-established instruments and analyzing the results through statistical techniques. Descriptive analysis is used to outline the identified issues, while verification analysis assesses the validity of predetermined hypotheses. The verification analysis in this study includes classical assumption testing and hypothesis testing. A purposive sampling technique was adopted, where samples were intentionally selected based on specific criteria determined by the researchers. Out of a total population of 78 companies, only 10 were selected as samples that met these criteria. The F-table value was 2.78, and the calculated F-statistic was 76.67. Since the F-statistic exceeds the F-table value, the null hypothesis (H?) is rejected and the alternative hypothesis (H?) is accepted. This indicates that CR, TATO, DER, and NPM collectively influence Return on Assets. The coefficient of determination (R²) was 0.9842, suggesting that 98.42% of the variance in Return on Assets is explained by the independent variables CR, DER, TATO, and NPM, while the remaining 2.57% is attributed to other factors outside the scope of this study.

Exploring the Existence of Innovative Work Behavior among Government Employees in Meruya Selatan Sub-District Paijan; Hudaya, Agung; Syaifudin; Sugiharjo, Joko
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.v6i4.5012

This study aims to analyze the influence of transformational leadership and organizational justice on innovative work behavior, with work engagement as an intervening variable. The background of this research is based on the increasing demand for innovation in organizations, which requires leadership that inspires change and a fair organizational climate that fosters employee engagement and proactive behavior. The approach used is quantitative, with data collected through questionnaires distributed to 40 respondents selected using a saturated sampling technique. Data analysis was conducted using Structural Equation Modeling - Partial Least Square (SEM-PLS) with the SmartPLS 4.0 software.The results of the study indicate that: (1) transformational leadership has a positive and significant effect on work engagement; (2) organizational justice has a positive and significant effect on work engagement; (3) transformational leadership has a positive and significant effect on innovative work behavior; (4) organizational justice has a positive and significant effect on innovative work behavior; (5) work engagement has a positive and significant effect on innovative work behavior; (6) transformational leadership has a positive and significant effect on innovative work behavior through work engagement; (7) organizational justice has a positive and significant effect on innovative work behavior through work engagement. These findings highlight the essential role of transformational leadership and organizational justice in fostering employee engagement, which in turn enhances innovative work behavior within the organization.

Analysis of the Influence of Internal Factors on Firm Performance: A Systematic Literature Review Febriyanti, Angela Devi; Nugroho, Bernardus Yuliarto
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.v6i4.5017

This study aims to systematically examine the influence of capital structure, liquidity, and profitability on firm value and performance, based on nine scholarly articles published between 2012 and 2024. The method used is a Systematic Literature Review (SLR) with a PRISMA-based approach to select and analyze relevant articles. The synthesis results show that capital structure (measured by DER), liquidity (CR, FDR), and profitability (ROA, ROE, NIM) have varying effects depending on the industrial sector, research period, and geographical context. Capital structure tends to negatively affect firm performance when leverage is excessively high, while profitability generally correlates positively with firm value. Liquidity demonstrates mixed effects—both positive and negative—depending on how it is managed. This study contributes to the development of financial management and industrial engineering by emphasizing the importance of a holistic and data-driven approach in strategic corporate decision-making.

The Effect of Profitability and Environmental, Social, Governance Disclosure on Company Value (Case Study on Basic Materials Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024) Mulyadi, Adi; Khairunnisa
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.v6i4.5020

This study aims to examine the effect of profitability and disclosure of Environmental, Social, and Governance (ESG) aspects on company value in basic materials sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used are financial reports, sustainability reports, and ESG disclosure scores measured based on GRI standards. The method applied is panel data regression to test the relationship simultaneously and partially. The results of the study show that profitability has a positive impact on company value, as well as the disclosure of ESG aspects as a whole which has been proven to have a significant effect on company value. These findings confirm that financial performance and company sustainability efforts are key factors in increasing company value and attracting investor interest. Therefore, companies in the basic materials sector are advised to increase their level of transparency and sustainability performance in order to create optimal long-term value.

Exploring Psychological and Policy Drivers of EV Conversion on Urbanites Professionals Susanto, Prayogo Probo; Sanjaya, Rubin; Permata Cyntia Kristin, Angella; Akbar Manaf, Peri
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.v6i4.5023

The paper examines the direct influence of attitude on purchase intention toward EV adoption in Indonesia. This article also attempts to analyze the impact of social influence and government incentives on attitude and self-efficacy on perceived behavioral control. For research purposes, quantitative research was applied by conducting an empirical survey with the active participation of 191 urbanite car owners who live in metropolitan Jakarta in Indonesia. We use model principal component analysis (PCA) with partial least squares–structural equation modelling (PLS–SEM) (SmartPLS) for measurement and structural model analysis. This study explains how psychological considerations influence EV consumers' buying behavior and attitude more than policy drivers. The result shows how metropolitan consumers consider the interactions between attitude and purchase intention towards adopting electric vehicles in Indonesia. The practical implications of the research findings could provide managerial insight targeting consumers with the same characteristics, considering the size of this consumer in Southeast Asia, South Asia, and developing countries in Africa and South America (at least 10-15 metropolitan cities).

The Effect of Management Control System and Financial Leverage on Start-up Performance: Business Financial Literacy as Moderation Sihite, Henny Yunita; Aziza, Nurna
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.v6i4.5027

This study aims to examine the effect of management control systems and financial leverage on the performance of start-ups fostered by the Bengkulu University Technology Business Incubator (IBT). The sample in this study consists of 37 start-ups engaged in various business sectors, including agriculture, food and beverages, technology, and handicrafts. This study also analyzes the role of business financial literacy as a moderating variable that is expected to strengthen or weaken the effect of management control systems and financial leverage on start-up performance. Data analysis was conducted in two stages. The first stage used multiple linear regression to test the direct effect between the independent variables on start-up performance. The second stage uses Moderated Regression Analysis (MRA) to test the interaction effect between independent variables and moderating variables on performance. The regression model was analyzed using SPSS version 26 software, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests to ensure model validity. The results showed that management control system and financial leverage have a positive and significant effect on start-up performance. In addition, business financial literacy proved to have a significant moderating role, with a tendency to weaken the relationship between management control system and performance, and strengthen the relationship between financial literacy and performance.

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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