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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

145 146 147 148 149

Analysis of the Effectiveness of the Online Single Submission (OSS) System at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province Dewi, Pijar Indah Puspita; Hartikayanti, Heni Nurani
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.v6i5.5334

This study aims to analyze the effectiveness of the Online Single Submission (OSS) system implementation in business licensing services at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province. The OSS system was introduced as a digitalization effort to improve efficiency, transparency, and ease of doing business. However, business actors' compliance with submitting the Investment Activity Report (LKPM) remains low. Of the 26,947 companies with Business Identification Numbers (NIB) in West Java, only 37.9% submitted LKPM. This research uses a descriptive qualitative approach through interviews, observations, and document studies. The findings reveal that the quality of the OSS system, information, and services is relatively good; however, technical issues and users’ lack of understanding remain major obstacles. Intensive socialization, user training, and improvements in system infrastructure are key recommendations to enhance OSS effectiveness and encourage investment growth in the region. These findings offer practical insights for improving the management of information systems for licensing at the regional government level.

The Effect of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
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.v6i5.5335

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.

The Effect of Derivative Hedging Policy on Cash Flow Volatility and Financial Performance in Export-Oriented Companies Paranita, Ekayana Sangkasari; Haji, Sapto
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.v6i5.5336

This study analyzes the impact of derivatives hedging policies on cash flow volatility and the financial performance of export-oriented companies. Export companies face significant risks due to fluctuations in exchange rates and global market uncertainties, which affect their cash flows and overall financial stability. To mitigate these risks, companies often adopt derivatives hedging strategies, utilizing instruments such as forward contracts, futures, options, and swaps. This research adopts a Systematic Literature Review (SLR) approach, where a structured search and synthesis of relevant journal articles, academic books, and reports were performed to gather existing insights on derivatives hedging in export companies. The findings from the literature suggest that derivatives hedging policies are effective in reducing cash flow volatility and improving financial performance by providing stability in cash flows and mitigating risks associated with exchange rate fluctuations. However, the effectiveness of these hedging strategies is contingent on selecting appropriate instruments and aligning them with the company’s risk profile. This study also highlights the challenges posed by transaction costs and the complexity of implementing hedging policies. The research contributes to understanding how derivatives hedging policies can assist companies in managing external risks, and it offers recommendations for future research to explore the comparative effectiveness of various derivative instruments in enhancing the financial performance of companies across different sectors.

Implementation of AHP in Establishing a Priority Scale for the Use of Operational Funds in BLUD Hospitals Rosida, Alya; Rahman, Andri Nur; Marliadi, Reny; Hasymi, Liana Fitriani; Hastuti, Eny
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.v6i5.5339

There is a need to increase the effectiveness and efficiency with which the operational fund budget is managed at RSUD Brigjend H. Hasan Basry Kandangan. Declining revenue projections and limited resources mean that hospitals must determine budget priorities in an objective and measurable way. This research aims to analyse the application of the Analytical Hierarchy Process (AHP) method to determine operational fund budget priorities, providing recommendations to support more effective decision-making in a hospital environment. A qualitative approach was used, involving data collection through interviews and documentation, and analysis using the AHP method with the assistance of Expert Choice 11 software to compare criteria and service alternatives. The results showed that the main criteria for determining budget priorities are potential income, market demand, operational costs and limited resources. The analysis prioritised home care services due to their high revenue potential and market demand. The application of AHP has also been proven to increase the efficiency, transparency and accountability of budget decision-making processes. This study concludes that the AHP method can be an effective tool for BLUD Hospital's operational budget prioritisation process. It is recommended that the method be integrated into all work units and supported by training for optimal application.

The Effect of Green Finance, Green Energy, and ESG Performance on Carbon Neutrality: Empirical Study on Energy Sector Companies in Indonesia Siregar, Namora Safira; Murtanto, Murtanto
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.v6i5.5348

The objective aims to analyze the effect of green finance, green energy, and ESG performance on carbon neutrality firms registered on the IDX throughout the timeframe 2020–2022. The research sample consists of companies in the energy sector, transportation, industry, and basic materials that produce high intensive energy that were listed on the Indonesia Stock Exchange during the specified period and had published audited annual reports. Using a purposive sampling method, 26 companies were selected as samples, resulting in a total of 78 observational data points. This research employs panel regression analysis, utilizing annual and ESG-related reports. The results show that green energy and ESG Performance have a significant positive effect on carbon neutrality. Meanwhile, green finance does not have a significant effect on carbon neutrality.

Financial Distress, Capital Structure, Cash Flow, and Production Capacity on the Value of Transportation Sub-Sector Companies Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
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.v6i5.5352

The author conducted research to prove the hypothesis and analyze the influence of financial distress, capital structure, cashflow, and operating capacity on firm value. A quantitative approach was used using secondary data in the form of financial reports of transportation sub-sector companies listed on the Indonesia Stock Exchange. There were 60 observations with panel data, namely cross-sectional data from 12 transportation sub-sector companies reviewed in time series for 5 reporting periods, namely 2019-2023. The analysis used a multiple linear regression model with four independent variables (DIST, STRC, CF, OPR) and one dependent variable (FV). The data testing results found that DIST and STRC individually had a significant negative effect on FV. Furthermore, CF and OPR individually had a positive and significant effect on FV. Kesulitan keuangan can be an indicator of a company approaching bankruptcy and reduce investor confidence, which assesses the company as less profitable. A lower STRC ratio indicates better capital adequacy, which can increase investor confidence and assess the company as more profitable. Good CF and OPR conditions can increase FV because investors assess the company's liquidity and operational performance as being quite healthy.

The Effect of Budget Participation and Leadership Style on Regional Budget Performance: The Moderating Role of Accountability in the Semarang City Government Haryanda, Feren; Rohman, Abdul
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.v6i5.5353

This study examines the influence of budget participation and leadership style on regional budget performance, with accountability as a moderating variable in the Semarang City Government. The results indicate that budget participation has a positive and significant effect on budget performance. Greater employee involvement in the budgeting process leads to improved performance by fostering a sense of ownership and responsibility, which enhances budget efficiency and effectiveness. Leadership style also positively and significantly influences budget performance, particularly transformational and collaborative leadership that provides vision, motivation, and active engagement in financial management. Furthermore, accountability moderates the relationship between budget participation and budget performance, strengthening the positive impact when a transparent and firm accountability system is in place. Similarly, accountability moderates the effect of leadership style on budget performance. The presence of a strong culture of accountability enhances the role of leadership in achieving budget targets, acting as a catalyst within the regional government bureaucracy.

Influence Green Energy Awareness and Price Perception Towards Customer Satisfaction with the Decision to use Renewable Energy as an Intervening Variable (A Study on the Environment of PT PLN UP3 North Banten) Fajar, Romi Anugerah; Tjahjaningsih, Endang
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.v6i4.5355

The global reliance on fossil fuels has been proven to accelerate the pace of global warming, making the transition to renewable energy and the implementation of energy efficiency measures an urgent necessity. This study aims to analyze the influence of Green Energy Awareness and Price Perception on Customer Satisfaction, with the Decision to Use Renewable Energy as an intervening variable among medium and high-voltage customers within the operational area of PT PLN UP3 Banten Utara. A quantitative approach was employed by collecting primary data through questionnaires distributed to 100 respondents using a non-probability sampling technique. The data were analyzed using multiple linear regression and the Sobel test to examine the mediating effect. The findings indicate that both Green Energy Awareness and Price Perception have a positive influence on the decision to use renewable energy. Furthermore, Green Energy Awareness, Price Perception, and the Decision to Use Renewable Energy all positively influence Customer Satisfaction. The decision to use renewable energy mediates the effect of Green Energy Awareness and Price Perception on Customer Satisfaction. These findings provide valuable insights for the development of renewable energy initiatives in Indonesia.

The Effect of Promotion and Price of Electrifying Vehicle PLN on Consumer Decisions to use Electric Vehicles and its Impact on Consumer Satisfaction (Study at PT. PLN (Persero) UP3 North Banten) Saripudin, Ruslan; Rizal, Alimuddin
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.v6i4.5356

The title of this research is The Influence of PLN's Electrifying Vehicle Promotion and Price on Consumer Decisions to Use Electric Vehicles and Its Impact on Consumer Satisfaction; A Study at PT. PLN (Persero) UP3 North Banten. The purpose of this research is to analyze the promotion and perception of PLN's electrifying vehicle price influence on consumer decisions to use electric vehicles and impact on consumer satisfaction. The research method used is a quantitative method with a type of relationship that explains the relationship between independent, intervening and dependent variables. Data analysis with correlation analysis, determination analysis and regression analysis, where the data source is the respondents' answers to the questionnaire they received, with a sample size of 96. The results of the research show that the promotion and perception of PLN's electrifying vehicle price influence consumer decisions to use electric vehicles and impact on consumer satisfaction which is derived into seven research hypotheses. The main suggestion of the research is that the Management of PT. PLN (Persero) UP3 North Banten must be able to campaign for the transition of vehicles with fossil fuels to electric fuels, because it is relatively more environmentally friendly and cheaper.

Customer Perception of the Use Application Sharia Pawnshops Reviewed from Age Groups: A Study at the Meulaboh Branch of Sharia Pawnshops Irayana, Rizka; Rinaldi, Mikhral; Hendrawan, Yoni
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.v6i5.5364

This study aims to analyze customer perceptions of the use of the Sharia Pawnshop application, focusing on the differences between the young age group (18-35 years) and the elderly age group (over 50 years) at the Sharia Pawnshop Branch in Meulaboh. The digital transformation in Sharia financial services has changed the way the community accesses services; however, the adoption of this digital application shows significant differences based on age. The research method used is descriptive qualitative, with data collection through semi-structured interviews and direct observation of 23 customers. The results indicate that younger customers tend to be more positive and active in using the application, utilizing features such as online pawn booking and installment payments. In contrast, elderly customers show high resistance, attributed to limited technological knowledge and concerns about data security. Support from staff in the digitalization process has proven to be crucial in bridging the existing digital divide. This study emphasizes the need for an educational and inclusive approach in digital transformation so that all age groups can benefit from Sharia financial services in the digital era. The findings are expected to provide strategic recommendations for the Sharia Pawnshop in designing more adaptive and inclusive services.

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Home Page

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Editorial Team

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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

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