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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

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The Impact of Corporate Financial Performance on Greenwashing Propensity: An Analysis of Fortune 100 Firms in Indonesia Azzuhdi, Muhammad Alif Farras; 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.v6i5.5154

This study aims at analyzing the influence of corporate financial performance on the tendency to engage in greenwashing among companies listed in the Fortune 100 Indonesia. Greenwashing is corporate practices that misleadingly portray an environmentally friendly image without substantive actions. Such actions are usually reflected in the company's financial performance, namely: Profit Margin (PM), Return on Assets (ROA), and Debt to Equity Ratio (DER). The research employs logistic regression analysis using secondary data from financial reports and sustainability reports of 41 Fortune 100 Indonesia companies from 2020 to 2023. The results indicate that increases in Profit Margin and Return on Assets significantly influence the propensity of companies engaging in greenwashing, while inclining in Debt-to-Equity Ratio does not. These findings suggest that companies with improved financial performance are more likely to practice greenwashing to maintain a positive image without allocating sufficient resources tor sustainability efforts. This study contributes to academic literature by strengthening empirical evidence on the relationship between financial performance and greenwashing. Additionally, the findings can serve as a reference for investors, regulators, and the public in identifying greenwashing practices and promoting corporate transparency and accountability in sustainability reporting.

The Influence of Health Service Quality, Perceived Value, and Perceived Price on Patient Loyalty and Patient Satisfaction Jannah, Weni Miftachul; Rachmat, Basuki
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.v6i5.5158

This study aims to analyze the influence of health service quality, perceived value, and perceived price on patient loyalty and satisfaction at the Benowo Community Health Center in Surabaya. The method used is a quantitative approach with explanatory research. Data were collected through a closed-ended questionnaire administered to 397 respondents and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results of the study indicate that healthcare service quality, Perceived Value, and Perceived Price have a positive and significant influence on patient satisfaction and loyalty. These findings emphasize the importance of professional service, appropriate pricing, and perceived value in building loyalty toward public health services. This study suggests improving service quality based on empathy, price transparency, and leveraging digital technology as strategies to strengthen patient satisfaction and loyalty.

The Influence of Green Product Awareness and Perceived Benefit on Green Purchase Intention with Green Attitude as Mediating Variable (Case Study: Fore Coffee Customers in Yogyakarta) Jemian, Maria oktaviani; Ningrum , Nonik Kusuma; Maharani, Bernadetta Diansepti
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.v6i5.5169

This study aims to analyze the influence of green product awareness and perceived benefit on green purchase intention, with green attitude as a mediating variable, among Fore Coffee customers in Yogyakarta. This study uses a quantitative approach with 120 respondents and data analysis techniques using SPSS. The results of the study indicate that green product awareness and perceived benefits have a positive and significant effect on green purchase intention. Additionally, green product awareness and perceived benefits also have a positive and significant effect on green attitude. However, green attitude does not have a significant effect on green purchase intention.

M-Health Service Quality Analysis of Kimia Farma Mobile Application on Google Play Store Using Sentiment Analysis and Topic Modeling Methods Suhendro, Fanji Hari; Rochman, Didit Damur
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.v6i5.5176

Digital Transformation in the pharmaceutical industry grew rapidly, accelerated by the COVID-19 pandemic, leading to a surge in mobile healthcare service transactions. Kimia Farma Mobile, initiated by PT Kimia Farma Apotek, is a m-health application that provided medicine purchase, consultation, and laboratory services. However, the Kimia Farma Mobile application had a lower rating than its competitors. This study aimed to analyze user satisfaction and dissatisfaction levels based on Google Play Store reviews to understand the root causes of its low rating. Utilizing sentiment analysis, reviews were classified into positive and negative polarities. Latent Dirichlet Allocation (LDA) was then used to identify key factors influencing satisfaction and dissatisfaction within the M-Health Service Quality framework. The Support Vector Machine (SVM) method was chosen for its high accuracy, yielding an F1-score of 97.39%. The results showed that positive reviews were primarily driven by ease of use and helped users in providing optimal services. In contrast, negative reviews were linked to issues in Information Quality, Interaction Quality, and System Quality. This study concludes by providing specific recommendations to improve the application's service quality, operational systems, and overall user experience to enhance satisfaction and boost its rating.

The Influence of Return on Assets, Return on Investment, Debt to Equity Ratio, and Dividend Payout Ratio on Firm Value (An Empirical Study on the Banking Sector Listed on the Indonesia Stock Exchange) Nur Ayu, Luh Nyoman Fajar; Suci, Ni Made; Suarmanayasa, I Nengah
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.v6i5.5178

This study aims to examine and analyze the influence of Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative causal approach to test the impact of ROA, ROI, DER, and DPR on firm value in the banking sector. The sample was determined using purposive sampling, consisting of 11 banking companies that consistently distributed dividends throughout the 2021–2023 period, resulting in a total of 33 observational data points. Secondary data in the form of financial statements were obtained from the official websites www.idx.co.id and each respective company. The analysis technique used was multiple linear regression, along with classical assumption testing and data processing using SPSS version 26. The results of the study indicate that Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) have a significant influence on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2021–2023 period, both partially and simultaneously. This indicates that asset utilization efficiency, investment optimization, capital structure management, and consistent dividend policies are crucial factors influencing investor perceptions of firm value, and they serve as a basis for investment decision-making and corporate managerial strategies.

The Influence of Advertising Spending and Monetary Promotion on Brand Loyalty with Brand Identification as a Mediating Variable for the Mie Sedaap Brand Djawa, Getrudis Hendrina Maramba; Lukitaningsih , Ambar; Ningrum, Nonik Kusuma
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.v6i5.5183

This research aims to analyze the influence of advertising spending and monetary promotion on brand loyalty, with brand identification serving as an intervening variable for the Mie Sedaap brand. This study used a quantitative approach with 150 respondents, and SPSS was used for data analysis. The findings indicate that both advertising spending and monetary promotion have a positive and significant effect on brand loyalty. Furthermore, advertising spending and monetary promotion also positively and significantly influence brand identification. Lastly, brand identification is found to have a positive and significant effect on brand loyalty.

Marketing Competency, Marketing Innovation, and Sustainable Competitive Advantage of Small and Medium Enterprises (SMEs): A Study on Eucalyptus Oil SMEs in Buru District Lestari, Feni Ayu; Rufaidah, Popy
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.v6i5.5191

The research seeks to ascertain the influence of marketing proficiency and innovative marketing strategies on enduring competitive advantage inside of small enterprises and medium enterprises (SMEs) of eucalyptus oil in Buru Regency. data was collected via a questionnaire administered to 60 populations of eucalyptus oil entrepreneurs in Buru Regency. inside of this research, the explanatory variable of marketing competency uses two dimensions, namely capabilities and resources. Then for the independent variable of marketing innovation utilizing four dimensions, namely novelty in offerings, pricing strategies, sales channel advancements, and marketing communication breakthroughs. While for the dependent variable of sustainable competitive advantage, the dimensions used are product innovation advantage, managerial capabilities, and competitive resilience. These dimensions are adopted by previous studies by relevant variables constituting the primary emphasis of the investigation. Verification of hypotheses, assessment of validity, and evaluation of reliability were conducted utilising PLS-SEM as the analytical approach. The outcomes of the research that have been presented show that marketing competency exhibits no substantial influence on enduring competitive advantage, whereas marketing innovation demonstrates a favourable and notable influence. This outcome states that innovation strategies increase the competitiveness of SMEs, especially in products According to superior commodities.

The Effect of Dividend per Share and Earnings per Share on Stock Prices of Consumer Non-Cyclicals Sector Companies Zerlyanti, Ni Gusti Ayu Marcella; Putra, I Made Pande Dwiana
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.v6i5.5193

Supply, demand, and the decisions made by capital market participants all affect a stock’s price, which is its present worth on the stock exchange. Consistent increases in stock prices reflect the success of management in managing the business and attracting investor interest. This study aims to investigate the relationship between dividends and earnings per share and stock prices. Companies in the non-cyclical consumer sector that were listed on the Indonesia Stock Exchange between 2021 and 2023 make up the study’s population. The sample consists of 155 observations selected using purposive sampling techniques. Through non-participant observation, data were gathered. Multiple linear regression analysis is the method of analysis that is employed. The results of the study indicate that stock values benefit from dividends and earnings per share. Because they show the financial performance of the business and dividend-paying capacity, both earnings and dividends per share are seen by investors as positive signals when making investment decisions. This finding is consistent with the signal theory. Companies are advised to implement a consistent dividend per share distribution policy and increase profitability in order to strengthen investor confidence.

Analysis of The Implementation of Good Village Governance Principles in Optimizing Village Fund Allocation Management in Tanjungtani Village Mardiana, Satya Putri; Kalimah, Sri; Agustin, Beby Hilda
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.v6i5.5197

A substantial Village Fund Allocation (ADD) can certainly support a village's progress in village development and governance. The village financial management crisis remains an unresolved issue in Indonesia. Frequently encountered issues in village financial management include effectiveness, efficiency, prioritization, leakage and irregularities, and low professionalism. This study employed a qualitative descriptive method. Data sources included primary and secondary sources, with interviews and documentation as data collection techniques. The results indicate that the implementation of Good Village Governance principles in Tanjungtani Village has been quite successful, particularly in aspects of participation in planning and implementation information, transparency through public media, and accountability through open reporting. However, community involvement in evaluation remains limited. This study recommends increasing community participation in the evaluation stage and improving the information system to improve the quality of village fund governance.

ESG Disclosure and Earnings Management: Do Board Gender Diversity and Management Credibility Matter? Nugraha, Gede Made Ananda Cipta; Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga
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.v6i5.5202

This research aims to determine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management, with board gender diversity and management credibility as moderating variables. The study examines non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 135 firm-year observations were obtained. The Modified Jones Model was employed to measure earnings management. The annual ESG Index was employed to measure ESG disclosure. Agency Theory, Stakeholder Theory, and Upper-Echelon Theory were used to provide the theoritical basis for intepreting the findings. To accomplish the intended objectives of the research, this research uses panel data regression models and Moderated Regression Analysis (MRA). The findings indicate that ESG disclosure negatively influences earnings management. Additionally, management credibility moderates this relationship by weakening the negative effect of ESG disclosure on earnings management. In contrast, board gender diversity does not significantly moderate the relationship.

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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