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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

149 150 151 152 153

Policy Trade Balance Formed from Indonesian Plastic Industry Exports Ratnasih, Cicih; Saleh, Sugiyanto; Damayanti, Dian
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.v6i5.5506

This research investigates how Indonesia’s plastic product exports influence the national trade balance, drawing comparative lessons from fellow ASEAN economies. Employing a multiple linear regression approach, the study evaluates the impact of five macroeconomic indicators—exchange rate, foreign direct investment (FDI), inflation, production volume, and logistics infrastructure—on export performance. The analysis reveals that all variables exert statistically significant effects, with FDI inflows and infrastructure quality emerging as the most influential drivers of export growth. A weaker exchange rate tends to bolster export competitiveness, whereas inflation undermines cost-efficiency and market viability. Higher production output and enhanced logistics systems contribute directly to increased export capacity and operational effectiveness. The findings underscore the need for integrated macroeconomic strategies focused on inflation control, investment attraction, and infrastructure development to reinforce Indonesia’s trade balance through plastic industry exports. These policy directions align with ASEAN’s broader agenda for industrial resilience and export-oriented development.

The Influence of Organizational Culture and Information Technology Capabilities on Organizational Performance Through Organizational Citizenship Behavior (Study at the East Java Provincial Forestry Service) Mu’minati, Ummul; Khuzaini, Khuzaini; Djawoto, Djawoto
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.v6i5.5511

This study examines and analyzes the effect of cultural organization and information technology capability on organizational citizenship behavior and organizational performance at the Forestry Services of East Java province. It also examines and analyzes the effect of organizational culture and information technology capability on organizational performance, as measured by organizational citizenship behavior, at the Forestry Services of East Java province. The study applies quantitatively. Furthermore, the data analysis technique used descriptive statistics with Smart Partial Least Squares. The population consists of 208 managerial employees at the Forestry Services of East Java province. Moreover, the data collection technique used was saturated sampling. The sample consisted of 208 employees from Forestry Services in East Java province. The instrument in the data collection technique was a questionnaire. As a result, it shows that both organizational culture and information technology capability have a significant effect on the organizational citizenship behavior and organizational performance at the Forestry Services in East Java province. Likewise, organizational citizenship behavior has a significant effect on organizational performance at the Forestry Services in East Java province. Similarly, organizational culture and information technology capability have a significant effect on organizational performance through organizational citizenship behavior at the Forestry Services in East Java province, with a significant value less than 0.05%.

Linking Incoterm Selection and Human Resource Competence for Enhancing Competitive Advantage: Evidence from Freight Forwarders Companies in Indonesia Sugiono, Ahmad; Rahayu, Agus; Wibowo, Lili Adi; Hurriyati, Ratih
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.v6i5.5513

The freight forwarding sector holds a pivotal role in facilitating international trade by coordinating cross-border goods movement and integrating diverse logistics functions. Strategic choices and organizational capabilities are critical in enabling firms to sustain competitiveness. Within this context, Incoterm selection combined with workforce competence is recognized as a central determinant of competitiveness. Accordingly, this study investigates the interplay between Incoterm decisions and human resource proficiency in strengthening the competitive advantage of Indonesian freight forwarding companies. Adopting a quantitative design, data were gathered from freight forwarders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the proposed relationships. The findings reveal that both Incoterm selection and human resource competence have significant and positive influences on competitive advantage. Moreover, results suggest that competitive advantage is reinforced through the alignment of Incoterm choices with risk management, transportation modes, and negotiation capacity, while concurrently developing personnel skilled in customs procedures, global logistics systems, and intercultural communication. This research contributes to logistics and supply chain management literature by integrating contractual decision-making perspectives with resource-based theory. The study provides practical insights for freight forwarders in enhancing their market position within the global trade environment.

User-Generated Content and Influencer Marketing in Fashion Retail: How User Engagement Mediates Purchase Intention on Shopee Nathanael, Naomi; Utami, Christina Whidya
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.v6i4.5516

The rapid expansion of e-commerce, particularly in the fashion retail sector, has emphasized the importance of digital marketing strategies such as user-generated content (UGC) and influencer marketing. This study investigates how UGC and influencer marketing influence consumers' purchase intention on Shopee, with user engagement as a mediating variable. Using a quantitative approach, data were collected through online surveys from 150 Shopee users who had encountered fashion-related content either from users or influencers. Structural Equation Modeling (SEM) was employed to analyze the relationships between variables. The findings reveal that both UGC and influencer marketing significantly enhance user engagement. However, neither UGC nor influencer marketing directly influences purchase intention without user engagement. User engagement fully mediates the effect of both variables on consumers’ intention to purchase. This implies that engaging users emotionally and interactively is crucial for converting digital exposure into buying decisions. The study underscores the importance of fostering authentic engagement through personalized content and strategic influencer partnerships. These insights offer practical implications for fashion brands and marketers in optimizing their social media strategies to drive online sales effectively.

The Influence of Digital Marketing Strategy and Brand Image on Npure Skincare Repurchase Nadia, Nanda; Nurhadi, Nurhadi
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.v6i5.5523

The purpose of this study is to analyze the influence of digital marketing strategies and brand image on the repurchase of Npure skincare products on Shopee customers in Surabaya. This study uses a quantitative method with an associative approach with the aim of testing the relationship between variables, namely with digital marketing functioning as an independent variable, brand image functioning as an intermediate variable, and repurchase functioning as a bound variable. The non-probability sampling technique was applied in the determination of the sample by considering the criteria of respondents aged 18-25 years, active Shopee users, and have purchased Npure products at least twice. Primary data was analyzed through the distribution of an online questionnaire with a likert scale and processed using the SmartPLS 4.0 application by testing the realism, validity, R-Square calculation, and hypothesis using the bootstrapping method. The findings of this study indicate that brand image is strongly influenced by digital marketing (T-statistics = 15,217 > 1.96) and repurchases (T-statistics = 2,194 > 1.96). Furthermore, brand image also significantly influences consumers' decision to make a repeat purchase (T-statistic = 8.632 > 1.96). However, brand image does not play a role as a mediating variable for digital marketing and repurchase strategies (T-stats = 1.716 < 1.96). These findings confirm that effective digital marketing strategies, such as the use of social media, attractive promotional content, consistent interaction with consumers, are able to improve brand image and encourage customer loyalty through repeat purchases.

The Effect of Good Corporate Governance Components on Tax Aggressiveness (An Empirical Study of Mining Companies on the Indonesia Stock Exchange from 2020 to 2022) Mulyani, Ni Komang Santhi; Badera, I Dewa Nyoman
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.v6i5.5524

Tax aggressiveness refers to corporate measures taken to minimize tax obligations, whether through lawful tax avoidance or unlawful tax evasion. This research seeks to offer empirical proof regarding the influence of good corporate governance components on tax aggressiveness. The elements of good corporate governance analyzed include independent commissioners, audit committees, institutional ownership, and managerial ownership. Moreover, the research incorporates controlled variables, company age, and profitability. The sample comprised 43 firms selected using purposive Sampling methods were employed to select the research subjects. The dataset was processed through multiple linear regression analysis. The findings indicate that independent board members do not exert a notable influence on tax aggressiveness, whereas audit committees and holdings by institutional investors significantly affect tax aggressiveness, and managerial ownership shows no effect on tax aggressiveness.

Analysis of Readiness for ISO 17025 Implementation in Laboratories in Indonesia (Case Study: iRATco Laboratory Services Bogor) Merdiwijaya, Bagus; Sarma, Ma'mun; Hidayatulloh, Furqon Syarief
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.v6i5.5526

This study aims to assess the readiness of iRATco Veterinary Laboratory Services Bogor in implementing the ISO 17025 standard. Using a descriptive approach and the Analytical Hierarchy Process (AHP) method, the research reveals that the laboratory’s readiness is at a fairly good level, viewed from three main dimensions: individual, group, and organizational structure. Commitment is identified as the most influential determinant of implementation readiness, followed by competence, supervision, evaluation, consistency, and communication. Overall, employees’ perception of ISO 17025 implementation is positive; however, improvements are still needed, particularly in the consistency of procedure execution and the effectiveness of internal communication. The validity and reliability tests of the research instrument also confirmed that the measurement tool used was appropriate for assessing organizational readiness. Thus, iRATco has significant potential to implement ISO 17025 effectively, provided that managerial and technical aspects are strengthened comprehensively and sustainably. The success of ISO 17025 implementation in this laboratory largely depends on the synergy between leadership commitment, human resource readiness, and the support of a well-structured and well-documented quality management system.

Factors Influencing E-Loyalty in E-Commerce Platforms: A Case Study of Gen Z and Millennial Users on Tokopedia Putra, Dimas Kurnia; Purba, Laura Fransisca; Manaf, Peri Akbar
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.v6i5.5527

This study aims to analyze the factors influencing e-loyalty on Tokopedia by focusing on Gen Z and Millennial users in Jabodetabek. The research investigates e-service quality and perceived value as independent variables, e-satisfaction as a mediating variable, and e-loyalty as the dependent variable. Data were collected through an online survey of 280 respondents who had used Tokopedia between 2021 and 2024. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied for analysis. The findings reveal that e-service quality and perceived value significantly affect e-satisfaction; e-service quality directly influences e-loyalty; and e-satisfaction mediates the relationship between both independent variables and e-loyalty. The results highlight the importance of digital service quality and perceived value in building satisfaction and loyalty, particularly among younger generations who are prone to switching platforms. These insights provide strategic implications for Tokopedia to strengthen customer retention in a highly competitive e-commerce landscape.

The Influence of Creative Accounting and Tax Planning on Financial Performance with Corporate Social Responsibility as a Moderating Variable in the Tourism Industry in Indonesia Prameswari, I Gusti Agung Istri Pradnya; Adiputra, I Made Pradana; Sinarwati, Ni Kadek
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.v6i5.5545

This study aims to investigate the impact of creative accounting and tax planning on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable, in tourism sector companies listed on the Indonesia Stock Exchange during 2022–2024. The research applies a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). Data were obtained from annual and sustainability reports of companies selected through purposive sampling, resulting in a total of 105 observations from 35 companies over three years. The findings reveal that creative accounting has a significant positive effect on financial performance, while tax planning shows a significant negative effect, particularly when carried out aggressively, which may harm the company. Moreover, Corporate Social Responsibility (CSR) strengthens the positive effect of creative accounting and weakens the negative effect of tax planning on financial performance by enhancing transparency, accountability, and stakeholder trust.

Digital Currency Governance and Global Risk Management: Implications for World Economic Stability Supriadi, Edi
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.v6i5.5664

The rapid rise of digital currencies, including cryptocurrencies and Central Bank Digital Currencies (CBDCs), creates both strategic opportunities and systemic risks for the global economy. This study investigates the impact of digital currency adoption on financial stability, with a particular emphasis on the moderating role of governance quality. Using panel data from 70 countries between 2015 and 2024, we apply Fixed Effects (FE) and System Generalized Method of Moments (System GMM) to capture the dynamic relationship between digital currency adoption, governance, and financial stability. The findings confirm that digital currency adoption significantly increases financial volatility, especially in economies with weaker governance structures. However, robust governance—characterized by effective regulation, rule of law, and cybersecurity readiness—reduces these risks and strengthens financial resilience. Furthermore, the results highlight that developing countries are more vulnerable to destabilizing effects compared to developed nations, underscoring the urgent need for international support and harmonized global standards. This study contributes to the literature by providing empirical evidence on the governance–stability nexus in the era of financial digitalization and offers concrete policy implications for regulators and international organizations.

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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