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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

146 147 148 149 150

The Influence of Central Government Transfers and Local Own-Source Revenue on Capital Expenditure in Regional Governments Syaifullah, Akhmad; Romli, Romli
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.v6i5.5365

This study aims to examine the effect of central government transfers and local own-source revenue on capital expenditure in 27 regencies and municipalities in West Java Province over the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis, supported by statistical testing through t-test and F-test. The study used secondary data obtained from regional budget realization reports and the official website of the Directorate General of Regional Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The findings indicate that both central government transfers and local own-source revenue have a positive and significant effect on capital expenditure. The adjusted R-squared value of 0.742 reveals that 74.2% of the variation in capital expenditure is explained by the two independent variables. These results suggest that increased local revenue enhances fiscal capacity, enabling local governments to finance long-term development projects without relying entirely on central transfers. Furthermore, the higher coefficient of local revenue compared to that of central transfers indicates that the flypaper effect did not occur during the study period. Overall, the findings affirm that the implementation of fiscal decentralization has begun to strengthen the fiscal independence of subnational governments, particularly in making more autonomous and productive capital expenditure decisions.

The Effect of Financial Performance on Audit Opinion with Follow-Up on Audit Recommendations as a Moderating Variable (A Study on Local Governments in West Java for the Period 2019–2023) Gunarsih, Sabela Shalihati; Romli, Romli
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.v6i5.5366

This study, titled The Effect of Financial Performance on Audit Opinion with Audit Recommendation Follow-Up as a Moderating Variable (A Study on Local Governments in West Java for the 2019–2023 Period), investigates the relationship between regional financial performance and audit outcomes issued by Indonesia’s Supreme Audit Board (BPK). This study focuses on the regency and municipal governments in West Java Province as its research objects, covering the period from 2019 to 2023. Financial performance is measured using the fiscal independence ratio, financial efficiency ratio, and revenue effectiveness ratio, while the moderating role of follow-up on audit recommendations (TLRHP) is also examined. Using a quantitative-associative method, the study applies binary logistic regression with Z-Score standardization and interaction terms. The results show that fiscal independence significantly and negatively affects the likelihood of receiving an Unqualified Opinion (WTP), suggesting that greater autonomy without sufficient accountability may increase audit risk. In contrast, financial efficiency, revenue effectiveness, and TLRHP do not show significant effects, nor do they moderate the primary relationships. The overall model demonstrates moderate significance (p = 0.062) and a Nagelkerke R² of 0.202, indicating the presence of other influential factors. These findings imply that fiscal autonomy must be supported by strong internal controls and accountable governance to ensure favorable audit outcomes.

Foundations of Integrity: Good Corporate Governance in the Real Estate Sector – A Systematic Review Nurfauzia, Fathima; Widiyati, Dian; Septiawan, Andhika Yusuf
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.5370

Good Corporate Governance refers to the sound management practices adopted by companies to ensure transparency, accountability, and sustainability. This study seeks to examine how good corporate governance has been implemented in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research employs a Systematic Literature Review (SLR) methodology, guided by the PRISMA Framework and utilizing a qualitative approach. The findings reveal that the application of good corporate governance has a significant impact on firm value, financial outcomes, and overall organizational performance within the property and real estate industry. This study is expected to support policy development and strategic decision-making aimed at enhancing the effectiveness of corporate governance practices in the sector.

The Role of Renewable Energy and Green Finance in Environmental Sustainability in East Kalimantan (Case Study: The Green Province Program of the East Kalimantan Provincial Government) Roshada, Fariz Farhan; Ramdan, Abidea Bima; Ramdan, Darmawan; Paselle, Enos
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.v6i4.5376

The issues of climate change and environmental degradation demand a transformation in development towards a more sustainable direction. One strategy adopted is the development of renewable energy and the implementation of green financing schemes, particularly at the regional level. This study aims to analyze the role of renewable energy and green financing in supporting environmental sustainability in East Kalimantan through the implementation of the Green Province Program. This research uses a qualitative descriptive approach based on literature review, with secondary data collected from various scientific sources and policy documents. The results show that although there was a decline in the Environmental Quality Index (IKLH) between 2020 and 2022, an improvement trend began to appear in 2023 and 2024 along with the increased implementation of programs such as communal solar power plants (PLTS), green microcredit, and the distribution of FCPF funds worth USD 20.9 million. The findings also highlight the importance of synergy between stakeholders and the need to scale up the revitalization of new and renewable energy infrastructure. With more thorough planning and adequate resource allocation, the Green Province Program has the potential to become a model for regionally-based low-carbon development and support the achievement of Sustainable Development Goals (SDGs) 7 and 13.

A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
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.v6i5.5377

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.

The Influence of Viral Marketing and Buy Now, Pay Later Promotion on Impulsive Buying of Sneakers in E-commerce: The Mediating Role of Hedonic Motivation and Fear of Missing Out (FOMO) Sonday, Mahendra Ramadhan; Nurbaiti, Yessy; Mustikasari, Faranita
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.v6i4.5379

Post-pandemic economic recovery in Indonesia has posed significant challenges to the fashion industry, especially footwear. Although the sector grew by 44.02% in 2022, it sharply declined to only 2.65% by Q2 2024. This research investigates how viral marketing campaigns and Buy Now, Pay Later (BNPL) promotions influence impulsive buying behavior among e-commerce consumers, with hedonic motivation and Fear of Missing Out (FOMO) as mediating psychological mechanisms. Using a quantitative approach based on the Stimulus–Organism–Response (S–O–R) framework, data from 339 valid respondents aged 25–44 in Jabodetabek who have experience purchasing sneakers online were analyzed using PLS-SEM. The findings reveal that both viral marketing and BNPL promotions directly enhance impulsive buying tendencies. BNPL significantly strengthens hedonic motivation, which mediates its effect on impulsive purchasing. FOMO directly influences impulsive buying, but does not mediate the impact of viral marketing. However, descriptive statistics show that perceptions of BNPL and hedonic motivation remain neutral to low. These findings highlight the critical role of emotionally resonant marketing in stimulating consumer response in digital platforms.

The Influence of Cleanliness, Water Flow, Complaint Response, and Network Maintenance on Customer Satisfaction Levels at PDAM Tirta Makmur, Sukoharjo Regency Firmansyah, Muhammad Jibran; Kusdiyanto, Kusdiyanto
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.v6i4.5381

The purpose of this study was to examine how water cleanliness, flow continuity, complaint response, and network maintenance affect customer satisfaction at PDAM Tirta Makmur in Sukoharjo Regency. This study employed an explanatory quantitative approach and conducted a survey involving 380 participants. Data were collected through questionnaires and tested using multiple linear regression analysis. The results indicated that all independent variables influenced customer satisfaction both collectively and individually. The variable that most significantly affected customer satisfaction was complaint response, followed by network maintenance, water cleanliness, and flow continuity. According to the regression model used, which had an R Square value of 0.747, these four variables accounted for 74.7% of the variation in customer satisfaction. This study was limited to PDAM customers in Sukoharjo. It offers originality by emphasizing the importance of responsiveness and infrastructure maintenance in improving public services in the clean water sector.

The Role of Anti Corruption: Any Influence of Environmental and External Cost, Carbon Emissions, Employee Turnover, Also Stock Returns to Firm Value Gunawan, Juniati; Rosady, Gempar
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.v6i4.5383

This research aims to examine the influence of Environmental Costs, Carbon Emissions, Employee Turnover, Stock Returns, and External Costs as components of the Environmental, Social, and Governance (ESG) framework on firm value, with Anti-Corruption as a moderating variable. The study focuses on companies in the carbon sector in Indonesia. A quantitative method was used by collecting data through company documentation from those listed in the carbon exchange sector. Data analysis was conducted using multiple regression and moderation techniques. The results indicate that Environmental Costs have a positive impact, Carbon Emissions have a negative impact, and Stock Returns have a significant positive effect on firm value, as measured by Net Profit Margin. In contrast, Employee Turnover, External Costs, and Anti-Corruption do not show a significant effect on firm value. These findings provide useful insights for companies to improve ESG practices and can serve as a reference for regulators and other stakeholders in developing policies that support the growth of carbon sector companies in Indonesia.

The Transition Towards Slow Fashion: A Bibliometric Analysis of Sustainable Consumer Behavior and Future Research Opportunities Naila, Muthia; Noer, Lissa Rosdiana
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.v6i5.5395

The growing global concern for sustainability in the fashion industry underscores the need for a comprehensive scientific mapping of trends in slow fashion and sustainable consumer behavior. This study employs a quantitative-descriptive bibliometric approach, analyzing 137 scholarly documents published between 2014 and the first quarter of 2025. The analysis utilizes Biblioshiny to generate descriptive statistics and thematic maps, while VOSviewer is used to visualize keyword co-occurrence networks and author collaborations. The results reveal a significant annual growth in publications, dominated by themes such as sustainability, consumer behavior, and the fashion industry. The United States emerges as the most prolific contributor, with the Journal of Fashion Marketing and Management being the primary source of publications. Keyword mapping highlights major thematic clusters related to ethical consumption, circular economy, and purchase intention. The thematic map positions slow fashion as an emerging yet underdeveloped theme with considerable academic potential. This study emphasizes the importance of adopting a more holistic perspective by integrating qualitative methods, expanding geographic contexts to include the Global South, and exploring the role of digital technologies and social dynamics in driving more equitable and sustainable fashion consumption behavior.

Exploring Consumer Behavior in Coffee Shops: How Store Atmosphere and Sustainability Marketing Affect Purchase Intentions Through Perceived Value Dirgandana, Ghaqa; Tamara, Dewi
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.v6i5.5398

Recent years, academic and practical attention toward store atmospherics has grown, driven by its consideraable impact on consumer behavior. Simultaneously, sustainability has emerged as a prominent topic across various industries, including the culinary sector. This study investigates how store atmosphere and sustainable marketing practices affect consumer purchase intention, emphasizing the mediating role of perceived value—specifically in the context of coffee shop consumption behavior in Indonesia. Data were collected via an online survey targeting frequent local coffee shop visitors, yielding 200 respondents through convenience sampling. The study utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique for analysis, with SmartPLS 3.0 software serving as the primary analytical tool. The dependent variable is purchase intention, while the independent variables comprise store atmosphere and sustainability marketing, with perceived value functioning as an intermediary factor in the model. The results indicate, first, that a significant and positive effect is exerted by store atmosphere on consumers’ purchase intention. Second, sustainability marketing does not demonstrate a direct and statiscally notable influence on consumers' buying decisions. Finally, Perceived value serves as a crucial intermediary in the linkage between store atmospherics, sustainability marketing, and purchase intention within Indonesian coffee shops.

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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