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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

139 140 141 142 143

Enhancing Customer Satisfaction in Commuter Rail Services through Multimodal Integration and Digital Payment Adoption: A Case Study in Greater Bandung Saribanon, Euis; Nugroho, Agus; Nurhayati, Siti; Susanthi, Novi Indah; Ratnasari, Devi
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.v6i4.5131

This study evaluates customer satisfaction with Commuter Line services in Area II of Bandung during the new normal era. The study focuses on multimodal transportation integration and digital payment system implementation. A survey was conducted with 616 respondents representing the various demographics of service users. The results of the analysis show that customers are highly satisfied with the provided services, especially regarding cleanliness, comfort, and digital accessibility. Technology application and improved accessibility have proven to be key factors in creating a positive travel experience. However, Importance Performance Analysis (IPA) results indicate that improvements to the bank transfer payment system are needed to meet customer expectations. These findings provide a foundation for developing adaptive, responsive, and inclusive strategies to improve the quality of public transportation services.

The Role of Job Satisfaction Mediation and Employee Engagement on the Influence of Work-Life Balance on Employee Performance in Information Technology Companies Putra, Rizky Narendra; Rachmawati, Riani
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.v6i5.5132

The swift growth of Information Technology (IT) enterprises across Jakarta's region creates a major obstacle: maintaining work-life balance for staff members while facing demanding productivity pressures and unpredictable work schedules, both factors contributing to elevated stress levels. This research sought to examine how work-life balance affects employee performance, with particular focus on investigating the mediating functions of job satisfaction and employee engagement within IT company workforces. Through a quantitative methodology, information was gathered from 195 full-time employees using digital questionnaires and examined with SmartPLS 4.0 software. The results demonstrate that proper work-life balance creates positive effects on employee performance, especially when mediated significantly by employee engagement. Conversely, job satisfaction failed to appear as a meaningful mediator within this connection. To summarize, for enhancing employee performance, IT enterprises must emphasize work-life balance strategies that proactively encourage employee engagement. This method has demonstrated superior effectiveness compared to concentrating exclusively on job satisfaction alone.

The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality Listya Dewi, Putu Dias; Yasa, Gerianta Wirawan
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.v6i4.5135

This study was conducted to examine the effect of shareholder pressure, profitability, leverage, and company size on the sustainability report quality. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling, which resulted in 27 companies as samples with a total of 77 observation data. Data analysis was carried out using the multiple linear regression method. The results showed that shareholder pressure and profitability have no effect on the sustainability report quality. Leverage and company size have a positive effect on the sustainability report quality.

The Effect of Local Government Size, Regional Dependency and Regional Expenditure on Internet Financial Reporting (IFR) in Indonesian Provinces in 2019-2023 Fitria, Elsa; Dwitayanti, Yevi; Aryani, Yuli Antina
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.v6i5.5137

The purpose of this study is to assess the effect of local government scale, regional dependency, and regional expenditure on Internet Financial Reporting (IFR) in provincial governments in Indonesia during the 2019-2023 period. This research adopts a quantitative approach using secondary data obtained from the official websites of the Indonesian Supreme Audit Agency (BPK) and the Indonesian Central Bureau of Statistics (BPS). The sample consists of 34 provincial governments that consistently publish financial reports online, resulting in a total of 170 panel data observations. The analysis was conducted using panel data regression with the EViews 12 software. The results show that local government size has a positive and significant effect on IFR, regional dependence has a negative and significant effect on IFR, while regional expenditure does not have a significant effect. Simultaneously, the three independent variables have a significant influence on IFR. These findings imply that financial transparency through IFR is influenced by the structural and fiscal characteristics of the region, but is not necessarily determined by the level of government expenditure.

Capital Market Reaction to Free Nutritious Food Policy: A Case Study of Palm Oil Companies on Indonesia Stock Exchange Putri, Jihan Eka; Nofal, Muhammad; Husnah, Husnah; Risendy, Rian
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.v6i5.5142

The Free Nutritious Meal Policy, targeted at school students, toddlers, and pregnant women, is implemented as an effort to reduce stunting and produce high-quality human resources. The reaction of investors in the capital market to this program remains unknown, even though the program directly increases the volume of food that will be consumed, such as palm cooking oil. Therefore, this research aims to test whether investors react to the MBG program by analyzing the abnormal returns of palm oil company stocks that are expected to receive direct positive impacts from the program. To this end, we examine this market reaction by conducting an event study based on the market model. The analysis utilizes return data from 24 palm oil company stocks listed on the BEI. We found that positive and significant abnormal returns occurred a few days before and after the event date, indicating an investor reaction to the MBG program. The variable abnormal returns suggest that the market reaction tends to be slow and spreads gradually and indirectly. The inconsistency in significant patterns indicates that market information is still developing, while also reflecting investors' cautious attitude toward government policies with broad impacts.

Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
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.v6i5.5146

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.

The Influence of Psychological Capital and Transformational Leadership in Encouraging Innovative Behavior and Employee Performance: Testing the Readiness to Change of Microenterprise Employees in Situbondo District Prayogo, Yusuf Rio Wahyu; Rachmawati, Riani
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.v6i5.5147

This study aims to understand the role of psychological capital and transformational leadership in encouraging innovative behavior and employee performance, by considering readiness for change as a mediating variable. The focus of the study was directed at the Micro Business sector in Situbondo, which has so far focused more on technical and financial aspects, while the psychological aspects of employees are often ignored. In fact, this aspect contributes significantly to business competitiveness and sustainability. The research approach used was quantitative with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results showed that psychological capital had a positive and significant effect on innovative behavior and employee performance. In addition, readiness for change was proven to act as a mediating variable that strengthened the influence of psychological capital on both variables. Transformational leadership also had a positive effect on innovative behavior, but did not have a significant effect on employee performance. However, the effect of transformational leadership on innovative behavior can be significantly mediated by readiness for change. So far, human resource development in this sector tends to ignore employee psychological strengths such as optimism, self-efficacy, hope, and resilience, even though these elements have proven crucial in creating an innovative and high-performing workforce. Practical advice from this study is the need for interventions specifically designed by the government or policy makers in the form of positive psychology-based training.

Integrating Green and Inclusive Practices for Financial Performance: Evidence from Indonesia Listed Consumer Firms (2019-2023) Ardiana, Elvetta Zada; Majidah, Majidah
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.v6i5.5148

Financial performance is the work achievement attained by a company within a specific period. Companies that consistently generate profits are companies with good financial performance. However, the financial performance of companies in the primary consumer goods sector in 2019-2023 fluctuated, as seen from the average Return on Capital Employed. Therefore, this study aims to analyze factors that can improve financial performance, including using Green Accounting, Quality Management System, Gender Diversity, and Circular Economy. The object of this study is primary consumer goods companies listed on the IDX in 2019-2023. Using purposive sampling, a sample of 52 companies or 260 observation data was obtained. The research data was analyzed using panel data regression. The results showed that only gender diversity had a negative effect on financial performance.

Sustainable Business Transformation: Impact of ESG, Green Innovation, and Internal Factors on Corporate Financial Performance Amelia, Dahlia; Majidah, Majidah
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.v6i5.5149

The company's goal as a business entity is to generate optimal profits in order to provide value to its stakeholders. Achieving this goal reflects the company's performance. The purpose of this study is to determine the effect of environmental, social, and governance (ESG) disclosure, company size, leverage, green innovation, and human resource slack on the company's financial performance in the energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. With purposive sampling, a sample of 42 companies or 210 observational data was obtained. The research data were analyzed using panel data regression through Eviews 13. The results showed that environmental, social, and governance (ESG) disclosure had a positive effect on the company's financial performance. The results of this study are also findings for the energy sector on the IDX and the novelty of this study is in measuring financial performance using the burn rate. These results can be considered by investors in making investment decisions in this sector.

Customer Preference Analysis: Why are R1 450VA Electricity Customers not Interested in Increasing Power? (A Case Study of PT PLN Batam Customers) Siallagan, Asihon; Maharani, Anita; Maria, Maya
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.v6i4.5152

This study analyzes the preferences of R1 450VA electricity customers at PT PLN Batam who are not interested in increasing their electricity capacity, even though a free program is available. The study aims to identify the factors influencing customers' decisions, including preferences, economic factors, the effectiveness of promotions, perceptions of benefits and risks, and long-term uncertainties. This research adopts SEM with PLS approach using SmartPLS 4 Software. Data were collected through questionnaires and interviews with active customers and internal documents from PT PLN Batam. Findings confirmed that service quality has a positive and significant effect on customer satisfaction and subsequently the decision to enhance their capacity. Additionally, the decision is also directly influenced by the economic capability. Furthermore, trust and promotion do not affect customer satisfaction directly in relation to the capacity increase program. Customer satisfaction is shown to mediate the relationship between several factors and the decision to enhance capacity. In summary, to improve customer participation, PT PLN Batam should prioritize enhancing the service quality, education and promotion strategies, customer profiling, uncertainty resolution, and trust building.

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

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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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