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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

143 144 145 146 147

The Effect of Supply Chain Integration on the Effectiveness of Batik Product Development Design at the Tuban Center Kalista, Anggia
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.v6i5.5271

This study aims to determine whether there is a significant influence between supply chain integration and the effectiveness of batik product design development in the Batik Center of Tuban. This research is grounded in the importance of interconnectedness among supply chain actors to enhance the quality and competitiveness of sustainable local product designs. A quantitative approach was employed using an ex post facto design, meaning data were collected after the events had occurred without any experimental manipulation. The sample consisted of the entire population, totaling 60 batik industry participants. Data analysis was conducted with the assistance of SPSS version 22. The statistical results indicate that supply chain integration significantly affects the effectiveness of design development. The stronger the integration—such as in information sharing, production process synchronization, and collaboration between suppliers and producers—the more optimal the product design outcomes. These findings highlight the vital role of strategic collaboration across the entire supply chain in enhancing the competitiveness of batik products.

Implementation of Risk-Based Thinking ISO 9001:2015 Using FMEA in the Manufacturing Industry: A Case Study of PT XYZ Rahmawati, Dwitya Nur; Suryadi, Edi; Hadijah, Hady Siti; Rasto, Rasto
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.v6i5.5272

Risk-Based Thinking (RBT) is a foundational principle in ISO 9001:2015; however, many manufacturing companies continue to face challenges in translating this abstract concept into concrete, measurable operational actions. This study aims to develop and validate a practical framework for implementing RBT through Failure Mode and Effect Analysis (FMEA) within the quality management system of a manufacturing environment. A mixed-method case study was conducted at PT XYZ, a manufacturing company in Indonesia. The FMEA implementation included identifying failure modes, assessing severity-occurrence-detection, and calculating Risk Priority Numbers (RPN). Data collection encompassed stakeholder interviews, document analysis, and performance monitoring over a 24-month period. The FMEA process successfully identified 23 significant risks, categorized as critical (5 risks), high (8 risks), medium (7 risks), and low (3 risks). Post-implementation analysis revealed an average RPN reduction of 58%, from a range of 392–504 to 113–168, an increase in ISO 9001:2015 compliance from 83.8% to 96%, and notable improvements in operational performance. FMEA proves to be an effective pathway for operationalizing RBT within the ISO 9001:2015 framework in manufacturing contexts. The validated framework offers a practical guideline for the systematic implementation of risk management, contributing to enhanced quality management effectiveness and organizational competitiveness.

The Influence of Management Control and Leadership Style on Good Corporate Governance with Organizational Commitment as a Mediating Variable (Empirical Study at PT Paraduta Servis Indonesia) Usrial, Nur Muhammad Majid; Sulhendri, Sulhendri
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.v6i5.5277

This study aims to determine the effect of management control and leadership style on good corporate governance, with organizational commitment as a mediating variable. Data collection methods used Google Forms, and the study population consisted of 220 employees of PT Paraduta Servis Indonesia. Data analysis used Structural Equation Modeling. (SEM), validity test, reliability test, and hypothesis test. In this study, the validity test of all scales is declared valid, this is because the factor loading value (in the Original sample column) is more than 0.5 and the probability value (P values) is below 0.05. The variable reliability test is also declared reliable because the value of each variable is above the minimum value of 0.70. The hypothesis test of this study shows that management control has a significant effect on Good Corporate Governance (GCG), leadership style has a significant effect on Good Corporate Governance (GCG), organizational commitment has a significant effect on Good Corporate Governance (GCG), this can be seen from the P values less than 0.05, so the hypothesis is accepted. Management control through organizational commitment has a significant effect on Good Corporate Governance (GCG), leadership style through organizational commitment has a significant effect on Good Corporate Governance (GCG). This can be seen from the P Value is less than 0.05, so the hypothesis is accepted.

Adaptation of the 4D Model in Developing a Competency Documentation Framework for ISO 9001:2015 Implementation in the Manufacturing Industry Rahmayanti, Tiana Nur; Suryadi, Edi; Inayati, Tutik; Rasto, Rasto
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.v6i5.5278

Effective competency documentation remains a critical challenge in implementing ISO 9001:2015 Clause 7.2 across Indonesian manufacturing industries, primarily due to the absence of a structured methodological framework. This methodological gap hinders the systematic and effective management of employee competencies. This study proposes an integrated competency documentation system through the adaptation of the 4D model (Define, Design, Develop, Disseminate) for ISO 9001:2015-certified manufacturing organizations. The research employed a development method encompassing Define, Design, and Develop stages, with data triangulation from document analysis, stakeholder interviews, and expert validation conducted in an automotive component manufacturing company. Validation involved two experts with complementary expertise and testing with multi-department employees. The results produced four integrated Standard Operating Procedures: formulation of competency standards, development of a competency matrix, planning of competency development, and evaluation of effectiveness. Expert validation indicated a score of 79.5% (categorized as good) with an inter-rater reliability of r = 0.94, while user trials yielded high levels of satisfaction. The system effectively addressed gaps in standard setting, employee competency mapping, systematic evaluation, and integrated documentation. The adaptation of the 4D model proved to be an effective approach for balancing standard compliance with operational needs, providing a practical contribution to ISO 9001:2015 implementation within the Indonesian manufacturing sector.

Uncovering the Ethical Dilemma of Creative Accounting Practices in Micro Enterprises from the Perspective of Internal Stakeholders Mutira, Putri; Palestin, Iqbal; Purwanto, Sri
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.v6i4.5283

The practice of creative accounting in micro enterprises is often an adaptive strategy to maintain business continuity in the midst of economic pressures and limited resources, but this practice also raises significant ethical dilemmas from the perspective of governance and financial statement integrity. This research aims to uncover the ethical dilemmas faced by internal stakeholders including business owners, financial staff, and operational managers in understanding and responding to creative accounting practices in the micro business environment. Using a qualitative approach with exploratory case studies, data was collected through in-depth interviews with six informants from three micro-enterprises in the West Java region who were selected purposively. Data analysis was carried out with thematic methods to identify thought patterns, ethical justifications, and internal decision-making dynamics. The results show that creative accounting practices are often seen as pragmatic solutions to access funding, meet fiscal targets, or maintain a business's reputation, even though it is realized that it has the potential to violate the principles of honesty and accountability. Internal stakeholders face tensions between business interests and professional ethical values, which are influenced by financial literacy levels, external pressures, and organizational culture. The conclusion of this study emphasizes the importance of strengthening ethical awareness and internal governance in micro enterprises as a contribution to the development of more responsible accounting practices, as well as as the basis for the formulation of assistance and education policies for micro business actors.

The Effects of LAR, LDR, NPL, CAR, and MRR on the Profitability of Banks Listed on the IDX with Bopo as a Control Variable Haryanto, Temmy; Sitorus, Riris Rotua
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.v6i5.5286

This study uses BOPO as a control variable to examine how the profitability of conventional banks listed on the Indonesia Stock Exchange (IDX) is affected by the Loan-to-Asset Ratio (LAR), Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Minimum Reserve Requirement. Using data from bank annual reports for 2018–2024 and a purposive sampling technique, profitability is determined by return on equity (ROE). Multiple linear regression was used in the analysis. The findings of statistical tests show that the independent factors greatly impact profitability simultaneously. In part, LDR has a positive impact, NPL and the Minimum Reserve Requirement have no effect, while LAR and CAR have a negative impact. The Adjusted R2 value sees the independent factors' contribution to profitability of 39.7%.

The Influence of Corporate Image, Price Perception, Service Quality, and Electrifying Lifestyle on Consumer Loyalty Towards Electric Vehicles with Consumer Satisfaction as an Intervening Variable (An Environmental Study of PT PLN UID Banten for the 2021–2024 Period) Fajarwati, Elliza; Tjahjaningsih, Endang
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.v6i5.5289

The study was conducted to investigate the effects of corporate image, price perception, service quality, and electrifying lifestyle on consumer loyalty, with consumer satisfaction being used as a mediating variable among electric vehicle users at PT PLN UID Banten from 2021 to 2024. A quantitative method was employed, and primary data were obtained through questionnaires distributed to 100 respondents using a non-probability sampling technique. The data were analyzed through multiple linear regression, and the mediation effect was tested using the Sobel test. It was found that service quality and electrifying lifestyle were positively and significantly associated with consumer satisfaction, while corporate image and price perception were not found to have significant effects. Consumer loyalty was positively influenced by price perception, service quality, electrifying lifestyle, and consumer satisfaction, whereas no direct effect was observed from corporate image. The mediation effect of consumer satisfaction was confirmed in the relationships involving price perception, service quality, and electrifying lifestyle, but not in the relationship involving corporate image.

The Role of Circular Economy Dimensions in Strengthening Sustainable Supply Chain Management Lestari, Lucia Dyah; Ermawati, Wita Juwita; Cahyadi, Eko Ruddy
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.v6i5.5295

This study aims to uncover the effect of circular economy practices on sustainable supply chain management and to identify which dimensions of the circular economy most significantly contribute to improving supply chain performance. The research was conducted between February and April 2025 in the Cigondewah area of Bandung City, West Java, known as a center for small and medium-sized textile industries. A quantitative approach was employed, utilizing surveys and documentation analysis. Data were collected from 120 textile business actors through structured questionnaires and interviews, supported by secondary data from industry reports and government sustainability policies. The findings demonstrate that the implementation of circular economy practices has a positive and significant influence on the performance of sustainable supply chains. Through dimensional analysis, the study reveals that Rethink, Refurbish, and Reuse strongly enhance cost efficiency; Reuse, Reduce, and Recycle improve agility; and Rethink, Repurpose, Reuse, and Recycle effectively support environmental sustainability. Social sustainability is primarily driven by Recycle, while Remanufacture and Recover require strategic improvement. Reliability is strengthened by Recycle, Repurpose, Reuse, and Rethink, but Recover remains a key challenge. In the dimension of responsiveness, Recycle performs well, while Remanufacture and Recover need targeted attention. These insights provide practical implications for prioritizing specific circular economy dimensions to advance supply chain sustainability in the textile sector.

The Impact of eWOM, Brand Image, and Brand Trust on Millennial Fashion Purchase Decisions on Shopee Maulana, Aldi; Ali, Mochammad Mukti
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.v6i4.5299

Millennials shop for stylish items on Shopee, and this study analyzes how eWOM, brand image, and brand trust influence their purchasing choices. A total of 75 people participated in a survey-based quantitative analysis. SEM was utilized to analyze the data, along with SmartPLS. Based on the data, it is clear that a positive brand image and brand trust significantly influence purchasing choices, while negative eWOM has the opposite effect. The study shows that the level of consumer trust in the brand is the most important factor when making a purchase. With an R-squared value of 0.685, we can see that these three factors explain 68.5% of the variation in consumer purchases. This finding emphasizes the importance of actively managing eWOM, strengthening brand image through digital branding strategies, and increasing trust through service and transparency. This study concludes that digital marketing strategies that focus on brand reputation and customer satisfaction will have a positive impact on purchasing decisions and loyalty of millennial consumers in e-commerce.

Bridging Borders through Financial Technology: Analysis of the Factors that Influence the Adoption of Fintech MSMEs in Indonesia's Front Yard Warsiningsih, Tina; Khumaira, Shahnaz; Darmasari, Elita; Wijaya, Nova; Putranto, Galih
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.v6i5.5300

Bridging Borders through Financial Technology: An Analysis of Determinants of Fintech Adoption among MSMEs in Indonesia's Border Regions. This study aims to identify and analyze the factors that influence the intention to adopt financial technology among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's border regions. As fintech services continue to grow rapidly, a deep understanding of the drivers and barriers to technology adoption is crucial for enhancing financial inclusion in the SME sector, particularly in border regions with unique socio-economic characteristics. The study employs a quantitative approach using Partial Least Squares Structural Equation Modeling to analyze data from 300 SME respondents across various border regions in Indonesia. The variables studied include perceived usefulness, perceived ease, social influence, sense of security, and digital financial literacy, with control variables such as education level, age, residence, and proximity to the border. The results indicate that all independent variables have a significant positive influence on the intention to adopt fintech, with a stronger effect on SMEs in border regions. Digital financial literacy was found to moderate the relationships between variables, while proximity to the border strengthens all relationships in the model. This study contributes to the development of an inclusive and sustainable fintech ecosystem in Indonesia's border regions.

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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