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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

144 145 146 147 148

Accountants’ Perception to Increase the Usefulness of Agriculture Financial Accounting Information in Indonesia Pirmansyah, Pirmansyah
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.v6i5.5304

The purpose of this study is to research how description attitudes and roles of accountants, understanding of agricultural financial information services in Indonesia to be improved from an accountant's perspective and accounting arrangements which include recognition, measurement, and disclosure of agricultural activities in accordance with PSAK 69 about agricultural accounting.

Determinants of Stock Return: Financial, Behavioral, Macroeconomic, and ESG Factors with DER as Moderator Tjen, Yoel Christopher; Usman, Bahtiar; Mustafa, Matroji
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.v6i5.5306

This study investigates the determinants of stock returns using a panel dataset of 88 companies listed in the Kompas100 Index over the 2018–2022 period. Employing a Random Effects Model, the research incorporates financial variables, macroeconomic indicators, behavioral factors, ESG performance, and the moderating effect of the Debt-to-Equity Ratio (DER). The findings reveal that WACC, overconfidence, overreaction, ESG disclosure, and Price Sales ratio (PSR) significantly affect stock returns at the 10% level. Specifically, WACC and PSR exhibit a positive influence, while overconfidence, overreaction, and ESG disclosure have negative effects. In addition, the interaction term of DER with PSR positively influences stock returns, while its interaction with PBV shows a negative effect. Other variables such as ROA, ROE, PER, PBV, exchange rate, and interest rate were found to be statistically insignificant. The study demonstrates the importance of integrating behavioral and ESG factors along with capital structure considerations to better understand stock performance in the Indonesian capital market.

Supplier Performance Enhancement for Sugar Product Competitiveness at PG. Rajawali II, Sindanglaut Unit, Cirebon Regency Uljanah, Lulu; Azhar, Lea Haifa; Khaliq, Ruly Irfan Nur; Hidayat, Yayat Rahmat
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.v6i4.5308

This study aims to analyze the influence of contract farming, information sharing, and communication quality on supplier performance and its impact on sugar product competitiveness at PG. Rajawali II Sindanglaut Unit, Cirebon Regency. The research method used was quantitative with a survey approach involving 110 sugarcane farmers selected through proportional random sampling. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that contract farming, information sharing, and communication quality significantly affect supplier performance. Furthermore, supplier performance is proven to enhance sugar product competitiveness. The contract farming variable contributes the largest total effect (0.417), followed by communication quality (0.460) and information sharing (0.179). These findings confirm that effective collaboration between farmers and sugar factories, supported by transparent communication and accurate information sharing, is a key factor in improving product competitiveness. The implications of this study highlight the need to strengthen partnerships through sustainable contract farming, enhanced information access, and improved communication quality between suppliers and producers.

The Role of Gender Inclusivity in Promoting a Sustainable Economy: A Study on Women's Empowerment among MSMEs in Kutai Kartanegara Regency, East Kalimantan Farhani, Yahya Ayyashy; Ramdhani, Handri; Utha, Maria Ariesta; Kurniawati, Kurniawati
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.v6i5.5314

Gender inclusivity plays a crucial role in promoting sustainable economic development through women's empowerment in Micro, Small, and Medium Enterprises (MSMEs) in Kutai Kartanegara Regency, East Kalimantan, Indonesia. This study aims to analyze the challenges, opportunities, and impacts of women's empowerment in MSMEs. A qualitative research approach was employed, using purposive sampling of four MSME group leaders in Kutai Kartanegara. Data were collected through semi-structured in-depth interviews conducted online in July 2025 and analyzed using Braun and Clarke's (2019) thematic analysis. Women's empowerment through MSMEs provides significant multidimensional impacts. MSMEs have proven to be flexible environments for empowerment, characterized by empathetic, collaborative, and sustainability-oriented leadership. Despite challenges such as limited capital, small production scale, and gender inequality, women MSME actors develop adaptive strategies through product diversification, waste utilization, and business network development. These efforts result in improved family welfare, job creation, and contributions to sustainable economic growth. Women's empowerment through MSMEs is an effective strategy for sustainable socio-economic transformation, achieved through three pillars: building self-confidence, open communication, and empowering other women. The multidimensional impact encompasses economic, social, and environmental aspects, requiring comprehensive institutional support to make MSMEs the engine of sustainable inclusive economic growth.

The Influence of Motivation and Perception on the Intention to use and its Impact on the Decision (Installation) of PLN Applications Mobile Pamungkas, Ikhsanurrahman; Rivai, Alimuddin Rizal
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.v6i5.5321

The gap between the number of registered users and active users of the PLN Mobile application indicates a suboptimal adoption of digital services. This study aims to analyze the influence of customer motivation and perception on the intention to use, and its impact on the decision to install the PLN Mobile application among non-user customers in the PLN UID Banten area. This research employed a quantitative approach using a cross-sectional survey method and purposive sampling technique involving 100 respondents. Primary data were collected through a Likert-scale questionnaire (ranging from 1 to 7) and analyzed using multiple linear regression and Sobel test. The findings reveal that motivation does not have a significant influence on either the intention to use or the decision to install the application. In contrast, customer perception significantly affects both the intention and the decision to use the application. Furthermore, the intention to use is proven to act as a mediating variable in the relationship between motivation and perception with the decision to use. These findings indicate that PLN should focus its strategies on enhancing perceived quality and user experience to promote broader adoption of the application.

The Influence of the Procurement System and Vendor Reputation on the Success of Construction Projects in the Construction of the Jakarta RDF Plant with the E-Procurement System as a Moderator Edward, Robert; Zahroh, Sania
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.v6i5.5325

This study uses e-procurement as a moderator to investigate how the procurement system and vendor reputation affect construction projects' success in the building of the RDF Plant Jakarta. The study's participants were KSO Wika-Jaya Konstruksi personnel. In this study, a quantitative descriptive approach was used. The analysis method used in this study is structural equation modeling. To look at the direct and moderating effects between variables, the research design uses causality. SmartPLS (Partial Least Square) 3.0 is the program in use. Purposive sampling is the method employed, specifically using a non probability sampling technique called purposeful sampling, researchers specifically choose participants based on predetermined standards or traits that align with the study's goals. The sample size is 100 respondents. Data collecting methods distribute questionnaires via Google Form in order to obtain primary information. The results of the study indicate that the procurement system significantly and favorably influences the success of construction projects, a vendor's good reputation has a big positive effect on the success of construction projects, and that e-procurement significantly and favorably strengthens the link between the procurement system and construction project success.

The Influence of Facilities and Price on User Satisfaction with Rukita Brand Awareness as a Moderator Soetiyani, Ari; Nathadiharja, Sri Sukartono; Muharomi, Sri
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.v6i5.5326

This study, titled "The Influence of Facilities and Rental Price of Rukita Boarding Houses on User Satisfaction with Brand Awareness as a Moderating Variable," was conducted in response to the growing competition within the property industry, particularly in the modern boarding house segment. It examines four variables: user satisfaction as the dependent variable, facilities and rental price as independent variables, and brand awareness as a moderating variable. The study aims to determine whether facilities and rental prices significantly affect user satisfaction and whether brand awareness strengthens these relationships. Using a causal research design and Structural Equation Modeling (SEM) with SmartPLS, the findings reveal that both facilities and rental price significantly influence user satisfaction. Moreover, brand awareness has a direct positive effect on satisfaction and moderates the relationship between facilities and satisfaction, though it does not moderate the relationship between price and satisfaction. These results suggest that brand awareness enhances perceptions of facility quality but does not reduce user sensitivity to price. The study offers valuable insights for Rukita and similar businesses to improve facility quality and consistently build brand awareness, while maintaining rational pricing strategies to ensure customer satisfaction in a competitive market.

The Influence of Perceived Security and Perceived Ease of Use on Customer Satisfaction with Brand Trust as an Intervening Variable (Environmental Study of PT PLN UID Banten) Limbong, Dita Tessa Sampriani; Rivai, Alimuddin Rizal
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.v6i5.5327

The objective of this paper is to analyze the perceptions of Ease of Use and Perceived Security in relation to Customer Satisfaction, with Brand Trust positioned as a mediating variable among PLN Mobile app users. This research is motivated by the recognized significance of customer satisfaction in digital services, particularly in public service institutions such as PLN. Quantitative methods were applied, and data were collected through a survey distributed to 100 app users in UID Banten. Primary data were collected using a questionnaire. The data were then analyzed through multiple linear regression and the Sobel test to evaluate the mediating role of Brand Trust. The results of this work clearly and significantly correlated with Brand Trust, but no direct effect was detected on Customer Satisfaction. In contrast, Perceived Security was shown to significantly influence both Customer Satisfaction and Brand Trust. Furthermore, a strong direct effect of Brand Trust on Customer Satisfaction was found, and its mediating role in the relationship between Perceived Security and Customer Satisfaction was confirmed. In conclusion, it should be emphasized that enhancing Brand Trust should be prioritized to improve Customer Satisfaction, especially if supported by high levels of Security and Ease of Use. As a managerial implication, it is recommended to improve the security and user interface of the system to increase customer loyalty by strengthening brand trust.

The Influence of Service Quality and Customer Value on Customer Trust with Customer Satisfaction as a Mediating Variable (Study at PT PLN (Persero) UP3 Banten Utara) Syaravina, Lia Edli; Rivai, Alimuddin Rizal
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.v6i5.5332

This study examines the influence of Service Quality and Customer Value on Customer Trust, mediated by Customer Satisfaction, at PT PLN (Persero) UP3 Banten Utara. The research uses a quantitative method with a survey approach involving 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression and the Sobel test. The results indicate that Service Quality and Customer Value have significant positive effects on Customer Satisfaction. Furthermore, Service Quality and Customer Satisfaction significantly affect Customer Trust, while Customer Value does not directly influence trust. Mediation analysis reveals that Customer Satisfaction significantly mediates the effect of Customer Value on trust but does not mediate the relationship between Service Quality and trust. The findings emphasize that while high perceived value builds satisfaction, consistent service quality plays a more crucial role in earning customer trust.

The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Murdani, Ni Wayan; Diatmika, I Putu Gede; Werastuti, Desak Nyoman Sri
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.v6i5.5333

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.

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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