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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

137 138 139 140 141

Confirmatory Factor Analysis (CFA) Method in Factor Analysis at BMT NU Cluring Banyuwangi Branch Badriyah, Lutfi Lailatul; Ekaningsih, Lely Ana Ferawati
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.v6i4.5046

This study aims to analyze the factors that influence the interest of partners in saving at BMT NU Cluring Branch using the Confirmatory Factor Analysis (CFA) method. The type of quantitative research with an ex-post-facto approach, sampling using probability sampling with Simple Random Sampling approach, involving 68 respondents. The results of the analysis show that service factors (X1), trust (X2), location (X3), religiosity (X4), and products (X5) have a significant influence on interest in saving (Y). Quality and fast service factors (X1), high level of trust in BMT NU (X2), strategic location (X3), strong community support (X4), and efficient and attractive products (X5) have been proven to increase partner interest. In addition, high transactional interest is a dominant indicator in showing the strong desire of customers to manage their finances. Overall, the results of this study confirm that the indicators in the independent variables consistently influence the savings interest of partners at BMT NU Cluring Branch, which is reflected in the CFA results.

Optimizing HR Strategy Based on Dave Ulrich's Model to Improve Operational Efficiency in the Transportation Industry Saragih, Tiarmin; Siahaan, Jusuf Roni; Nugroho, Raihan Nasywa; Setyawati, Aswanti; Sihombing, Sarinah
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.v6i5.5050

The transportation industry faces challenges in improving operational efficiency amid intense competition and regulatory changes. This study aims to analyze the application of the Dave Ulrich model in HR management strategies to improve the operational efficiency of transportation companies. This research uses a qualitative method with a case study approach in a transportation company. Data were collected through in-depth interviews with HR managers and employees, field observations, and document analysis of HR policies. Data analysis was conducted using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. The results showed that an effective HR strategy can improve operational efficiency. Data-driven workforce planning improved resource allocation efficiency by 22%, while industry needs-based training improved employee competencies by 30%. HR digitization through HRIS reduced administrative time by 40%, and the implementation of performance-based incentives increased productivity by 25%. In addition, the retention strategy implemented successfully reduced the turnover rate by 15%. The findings confirm that the integration of HR roles into business strategy through data-driven and technology-driven approaches can improve a company's operational efficiency.

The Influence of Person-Job Fit and Transformational Leadership on Performance at the Msme Bakpia Pathok 25 Pathok Jaya with Power Distance as a Moderating Variable Doloksaribu, Irfan Marulitua; Hadi, Syamsul; Septyarini, Epsilandri
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.v6i4.5063

This study aims to simultaneously analyze the influence of person-job fit and transformational leadership on employee performance, as well as examine how power distance acts as a moderating variable in this relationship. A quantitative approach with a causal method was used to test the cause-and-effect relationships between variables. The population of this research includes all 200 employees of Bakpia Pathok 25 Pathok Jaya, with a sample of 134 respondents selected through stratified sampling based on work divisions. Data were collected using a questionnaire, and data analysis techniques included descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), and hypothesis testing using T-test, F-test, and coefficient of determination (R²) analysis. The results showed that person-job fit had a negative effect on performance, indicating that lower compatibility between individuals and their jobs leads to decreased employee performance. On the other hand, transformational leadership had a positive effect on performance, showing that a strong transformational leadership style can enhance employee performance. However, power distance as a moderating variable did not strengthen the effect of either person-job fit or transformational leadership on performance. Thus, although power distance plays a role in organizational dynamics, it does not serve as a decisive factor in reinforcing the relationship between leadership or job fit and employee performance. These findings have important implications for human resource management in creating an effective and adaptive work environment.

The Effect of Rating and Lifestyle on the Purchase Decision of Skincare Products of Somethinc Brand on Gen Z in Medan City (Case Study on Shopee Marketplace) Manik, Desma Erica Maryati; Rezeki, Sri; Tiffany, Tiffany
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.v6i4.5064

This study aims to analyze the influence of ratings and lifestyle on purchasing decisions for Somethinc brand skincare products on generation Z in Medan City through the Shopee marketplace. The research method uses a quantitative approach with data collection through questionnaires distributed to 400 Gen Z respondents. The results of the analysis show that ratings have a significant influence on purchasing decisions, indicating that consumer assessments and reviews play an important role in building trust in products. In addition, the respondents' lifestyles are also proven to have a significant influence, where consumer lifestyles and preferences influence the choice of skincare products. Simultaneously, ratings and lifestyle together have a significant influence on purchasing decisions for Somethinc products. This study provides important insights for skincare business actors to improve product quality and marketing strategies that are in accordance with the characteristics and lifestyle of Gen Z, especially on the marketplace platform.

Business Strategy Analysis of PT Kalbe Farma Tbk Using Strategic Management Approach Wati, Annisa Mahdia; R. Murhadi, Werner
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.v6i4.5068

This article aims to analyze the business strategy of PT Kalbe Farma Tbk, the largest integrated pharmaceutical company in Indonesia, in responding to the dynamics of the competitive and evolving pharmaceutical industry. This study applies a qualitative approach with a case study method based on secondary data, including company annual reports and strategic management literature. The analytical tools used include PESTEL, Porter’s Five Forces, Product Life Cycle, SWOT, Value Chain, and strategic matrices such as SWOT, SPACE, IE, BCG, and the Grand Strategy Matrix. The results show that Kalbe’s strengths lie in brand reputation, product diversification, and an extensive distribution network, with opportunities arising from digitalization trends and increased public health awareness. The recommended strategies are product development, market development, and forward integration. These strategies are deemed most appropriate based on the QSPM results and are expected to help Kalbe maintain its market leadership while achieving sustainable international expansion.

The Effect of Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Company Value with Return on Equity (ROE) as an Intervening Variable in Banking Sector Companies Listed on the IDX in 2020 – 2024 Putri Azzahra, Salma; Urip Wardoyo, Dwi
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.v6i5.5069

This study aims to examine the influence of Earning Per Share (EPS) and Operating Cash Flow (OCF) on company value as measured by Price to Book Value (PBV) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024, with Return on Equity (ROE) as a mediating variable. The method used in this study is panel data regression analysis with a random effect model, which is analyzed using Eviews 12 software. The data used is the annual financial statements of 36 banking companies listed on the IDX, with a total of 180 observations. The results show that EPS has a negative effect on PBV, while OCF has a significant positive effect on company value. Although ROE had a significant effect on PBV, Sobel's test revealed that ROE did not significantly mediate the effect of EPS and OCF on company value. The classical assumption tests performed (normality, multicollinearity, and heteroscedasticity) showed that the data met the assumptions required for regression analysis. This research contributes to the understanding of the factors that affect corporate value in the Indonesian banking sector, by highlighting the importance of OCF in increasing corporate value and showing that ROE does not function effectively as a mediator in the relationship between EPS and OCF and corporate value. Further research is recommended to expand the scope by considering external factors that may influence more comprehensive outcomes.

The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion Dyasnita, Kadek Dinda; Rasmini, Ni Ketut
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.v6i4.5073

The going concern audit opinion is a significant concern for auditors, investors, and other stakeholders as it relates directly to a company’s operational sustainability. This study aims to examine the influence of financial distress, leverage, company growth, and prior year audit opinion on the going concern audit opinion. The research was conducted on companies in the property and real estate, infrastructure, and transportation and logistics sectors listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consists of 150 companies with 450 observational data obtained through purposive sampling. Logistic regression analysis was used to test the relationship between variables. The results show that financial distress and company growth have a negative effect on the going concern audit opinion, while the prior year’s audit opinion has a positive effect. Leverage has no significant effect. These findings are useful for companies to improve financial performance to reduce the risk of receiving a going concern opinion, and for auditors to consider financial and historical factors objectively.

The Impact of Environmental, Social, Governance, and Sustainability Committee Disclosure on Corporate Value and Reputation Hia, Esteti Handayani; Gunawan, Juniati
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.v6i4.5074

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and the Sustainability Committee on company value and reputation. The data used in this study is secondary data sourced from annual reports and the official website of the Bumi Global Karbon (BGK) Foundation for non-financial sector companies during the period 2020-2022. The research sample was selected using purposive sampling, resulting in 69 companies as the sample. The data analysis used for hypothesis testing was panel data regression analysis using the Eviews 12 program. The results of the study indicate that social performance disclosure has a positive effect on company value. The results also show that governance performance disclosure has a positive effect on company reputation. The findings of this study provide information that social performance and governance performance play an important role in enhancing company value and reputation. The level of a company's concern for sustainability is one of the considerations for investors when making investment decisions.

The Influence of Company Size, Intergovernmental Revenue, and Leverage on Financial Performance: A Case Study of Regency Governments in West Java Province Putri, Nenden Dinah
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.v6i4.5078

This study aims to examine the influence of company size, intergovernmental revenue, and leverage on the financial performance of regency governments in West Java Province. A quantitative research approach was employed, utilizing descriptive analysis and panel data regression techniques. The study is based on secondary data drawn from the APBD (Regional Budget) financial reports and the balance sheets of local governments in West Java for the period 2019–2023. The analysis results indicate that company size, intergovernmental revenue, and leverage do not significantly affect financial performance. A larger company size does not necessarily lead to improved financial performance; rather, the effectiveness of budget management and fiscal policy plays a more pivotal role. Dependence on central government transfers does not always yield positive outcomes and may reduce regional incentives to enhance locally-generated revenue (PAD). Meanwhile, leverage demonstrates a positive correlation with financial performance, but its impact is statistically insignificant, suggesting that the effectiveness of debt utilization and fiscal strategy is more crucial in ensuring regional financial stability.

Influencing Purchase Intention of Korean Cosmetics in Payakumbuh Marlina, Winny; Amalia, Renada; Putri, Suci Fresti
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.v6i5.5079

The growing K-beauty trend due to the influence of Hallyu or Korean Wave which represents the spread of South Korean culture globally, including in terms of beauty standards. This phenomenon highlights the concept of South Korean beauty that prioritizes a fresh and natural appearance through the use of makeup. This study aims to see the effect of social media effectiveness, country of origin, brand image, on purchase intentions moderated by halal product knowledge on South Korean cosmetics in Payakumbuh City. A quantitative approach was used in this study, data were analyzed using SEM-PLS with a sample size of 194 people. The results showed that Information Accuracy, Brand Credibility, had a significant positive effect, but information quality and source credibility did not affect the Effectiveness of Social Media Communication, country of origin and brand image variables had a positive and significant relationship direction to purchase intentions. Moderation of halal product knowledge did not moderate the relationship between country of origin and purchase intentions, halal product knowledge increased the relationship between brand image and purchase intentions.

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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