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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

150 151 152 153 154

Measuring Tom and Tol Elasticity in Forced Sales Auctions: Lessons Learned from Indonesia Triono, Doni; Nurbiyanto, Nurbiyanto; Prabowo, Sakti; Raffiwan, Andi
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.v6i5.5666

While many studies have explored the relationship between time-on-the-market (TOM) and price, few have looked at time-on-the-liquidation (TOL). This study measures TOM and TOL elasticity in real estate auctions, analyzing data from 12 State Assets and Auction Service Offices between 2021 and mid-2023 using convenience sampling. The results show TOM elasticity for forced sales is elt=1, while TOL elasticity is elt=0. TOM elasticity responds to price changes, but TOL does not. Lower auction prices affect TOM elasticity, but not TOL. To make TOL elasticity dynamic, regulatory changes allowing for flexible TOL could be introduced.

Determination Education, Health Training, Flexibility and Experience on Adaptability of Health Workers: Study at UPT Puskesmas Rumbio Akmal, Saidatul; Marantika, Abshor; Zulher, Zulher
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.v6i5.5675

The effectiveness of this policy not only depends on the readiness of the technological infrastructure, but is also greatly influenced by the adaptability of health workers in responding to changes in systems, work procedures, and the increasingly complex dynamics of community needs. Study This aim for evaluate influence education and training, flexibility, and experience Work to level adaptability power health at the Community Health Center UPT Rumbio. Study This use approach quantitative with Structural Equation Modeling (SEM) method. Respondent study consists of of 44 workers health workers working in the UPT Puskesmas environment Rumbio. Research results show that: (1) education and training proven give influence positive and significant to adaptability; (2) flexibility No show significant influence to adaptability; and (3) experience Work contribute positive and significant in increase adaptability power health. With thus, it can concluded that education, training, and experience Work own a bigger role dominant in form ability adaptation compared to flexibility individual. Because that, is necessary effort sustainable from agency health for strengthening training-education programs and providing more opportunities wide for power health in develop experience work. This strategy expected capable push improvement ability adaptation power health to dynamics changes in the sector service health.

Implementation of an Internal Control System Based on Tri Hita Karana Culture in Fraud Prevention Efforts in Village Credit Institutions Lisa, Kadek; Atmadja, Anantawikrama Tungga; Purnamawati, I Gusti Ayu
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.v6i5.5691

Fraud in Village Credit Institutions or Lembaga Perkreditan Desa (LPD) often arises from weak supervision and low managerial professionalism. LPD Desa Adat Kesiman exemplifies effective fraud prevention through integrating the Tri Hita Karana philosophy into its Internal Control System. This study aims to examine the rationale, implementation, and impact of integrating Tri Hita Karana values into the Internal Control System. This qualitative ethnographic study explores the rationale, implementation, and impact of Tri Hita Karana integration in preventing fraud. Data were collected from the Head of LPD, Supervisory Board, employees, and community members using interviews, documentation, and artifact analysis, with validity ensured through triangulation and member checking. Findings show that Tri Hita Karana values strengthen moral and social control as well as public trust. The Parahyangan dimension manifests in spiritual practices; Pawongan in honesty, solidarity, and responsibility; and Palemahan in environmental awareness. Implementation includes integrity pledges, competent recruitment, technology use, SOP updates, structured communication, layered supervision, and profit allocation per regulations. This integration fosters ethical governance, financial service quality, innovation, and customer loyalty. Embedding Tri Hita Karana values enhances integrity, professionalism, and internal control effectiveness while preventing fraud through culturally rooted moral awareness and accountability.

The Effect of Work Motivation, Job Satisfaction, and Non-Financial Compensation of Employees on Organizational Commitment Case Study at PT BPR Brata Bhakti Sejahtera Hendro Wibowo, Gunawan; Adriansyah, Ahmad; Maju Simatupang, Batara; Pracoyo, Antyo
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.v6i5.5693

This research aims to examine the influence of work motivation, job satisfaction, and non-financial compensation on organizational commitment at PT BPR Brata Bhakti Sejahtera. Organizational commitment is one of the important factors in maintaining employee performance and loyalty in the long term. This study uses a quantitative method with a case study approach and involves 16 respondents who are BPR employees. Data testing was carried out using the chi-square test to determine the relationship between independent and dependent variables. The results of the study indicate that work motivation and non-financial compensation have a significant effect on organizational commitment, each with a significance value of 0.043 and 0.046 (p <0.05). This confirms that employees who have high motivation and receive adequate non-financial compensation such as awards, recognition, and opportunities for self-development tend to have high loyalty to the organization. Meanwhile, job satisfaction does not show a significant effect on organizational commitment, with a significance value of 0.130 (p>0.05). This finding indicates that in the banking context, employee commitment is more influenced by intrinsic motivation and non-material rewards than general job satisfaction.

Factors Affecting Repurchase Intention on Tokopedia (Case Study in the Greater Jakarta Area) Widjaja, Anthony Widjaja; Wijaya, Erric; Rofianto, Whony; Maju Simatupang, Batara
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.v6i5.5694

The digital era is changing consumer behavior with the increasing use of the internet and social media that encourages the growth of e-commerce in Indonesia. This study analyzes the factors that affect the repurchase intention of Tokopedia users in the Greater Jakarta area, including Effort Expectancy, Perceived Usefulness, Information Quality, Perceived Risk, Social Influence, Trust, and Satisfaction. With a quantitative approach and SEM method (SmartPLS 4) on 170 respondents, the results showed that Trust, Satisfaction, Effort Expectancy, Perceived Usefulness, Information Quality, and Social Influence had a significant positive effect on repurchase intention, while Perceived Risk had a negative effect. These findings affirm the importance of improving service quality, transaction security, and Tokopedia's marketing strategy to strengthen customer loyalty.

The Mediating Effect of Business Performance on the Relationship between Financial Literacy and MSMEs’ Loan Repayment Performance Oktaviani, Luh Gede Adilia; Sri Werastuti, Desak Nyoman
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.v7i1.6265

This study aims to analyze the effect of financial literacy on business performance and its impact on MSMEs’ loan repayment performance in Buleleng Regency. This research employs a quantitative approach with MSMEs in Buleleng Regency as the population, totaling 66,368 business units. The sample was determined using the Slovin formula with a 10% margin of error, resulting in a minimum sample size of 100 MSMEs in Buleleng Regency. The sample was selected using a purposive sampling technique. Data were collected through questionnaires distributed directly to MSME owners. The data collection method utilized a questionnaire measured on a 1-4 Likert scale. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) with the assistance of SmartPLS version 3 software. The results indicate that financial literacy has a positive effect on business performance and loan repayment performance, business performance has a positive effect on loan repayment performance, and financial literacy influences loan repayment performance through business performance.

Governing Risk for Project Performance: A Mechanism ‎Based Systematic Review of Cost Overruns and Schedule ‎Delays in Construction Ramadhan, Jatiaryo Sidiq; Irawan, Agustinus Purna; Taba, Muhammad Idrus
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.v7i1.6273

Cost overruns and schedule delays continue to challenge construction projects worldwide, ‎yet existing research has predominantly focused on identifying risk factors rather than ‎explaining how those risks translate into performance outcomes. This study adopts a ‎mechanism-oriented perspective to examine the managerial and governance systems that ‎mediate the relationship between project risk exposure and cost and schedule performance. ‎A Systematic Literature Review (SLR) was conducted and integrated with bibliometric ‎keyword co-occurrence analysis using VOSviewer to synthesize and map the intellectual ‎structure of the field. Fourteen studies meeting mechanism-based inclusion criteria were ‎analyzed. The results indicate that project performance deterioration is not a direct ‎consequence of risk occurrence alone, but is shaped by interacting governance mechanisms. ‎Risk management emerges as the central coordinating system, financial governance ‎functions as a stabilizing buffer that supports operational continuity, and project control ‎systems serve as the execution-level interface translating governance strategies into ‎performance monitoring and corrective action. Bibliometric mapping further reveals a shift ‎in the literature from problem-oriented discussions of cost overruns toward ‎governance-based performance regulation. These findings support a mechanism-based ‎understanding of construction project performance, where cost and schedule outcomes are ‎governance-dependent rather than purely risk-driven. Methodologically, the study ‎demonstrates the value of combining systematic review rigor with bibliometric mapping to ‎uncover structural knowledge patterns. Practically, the results highlight the importance of ‎strengthening integrated governance systems—not only improving risk identification—to ‎enhance construction project performance.‎

The Relationship Between Smoking and Poverty in Indonesia Nur, Rasyidusman Hannamara Furqan
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.v7i1.6294

This study aims to analyze the relationship between per capita cigarette expenditure and poverty levels in Indonesia based on the type of cigarette consumption. The method used is panel data analysis with the Common Effect Model (CEM) approach using data from 33 provinces during the 2019–2024 period sourced from the Central Statistics Agency (BPS). The dependent variable in this study is the poverty rate, while the independent variables include expenditure on cigarettes and tobacco (X₁), filtered kretek cigarettes (X₂), unfiltered kretek cigarettes (X₃), white cigarettes (X₄), tobacco (X₅), and other cigarettes and tobacco (X₆). The results show that simultaneously, all independent variables have a significant effect on poverty. Partially, unfiltered kretek cigarettes (X₃) have a positive and significant effect, indicating that increased consumption of this type worsens poverty conditions. Meanwhile, white cigarettes (X₄), tobacco (X₅), and other cigarettes and tobacco (X₆) have a negative and significant effect, indicating that these types are consumed more by people with high purchasing power. In general, cheap cigarettes consumed by low-income groups are a factor that exacerbates poverty.

Integration of Personality, Visionary Leadership, Organizational Culture, and Service Quality to Build Organizational Image Radnawati, Daisy; Hermawan, Andi
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.v7i1.6301

An image is one of the important assets for an organization that should be continuously built and maintained. A good image is one of the important tools, not only to attract consumers in choosing products or services, but also to improve customer satisfaction attitudes towards the organization. The image also shows the existence of an organization in the public eye, namely, showing the public's view of the organization that has formed over a long period of time. A well-formed image will also have a good impact on achieving the goals set by individuals or organizations. Based on preliminary research, it is known that the Image of PGRI Schools in Bogor Regency is relatively suboptimal. Therefore, research is needed to obtain information on variables related to improving Service Quality. The purpose of this study is to implement strategies and methods to improve organizational image by conducting research on the influence of personality variables, visionary leadership, organizational culture, and service quality. This study uses the path analysis method to determine the influence between the variables studied and the SITOREM method for indicator analysis to obtain optimal solutions in efforts to improve organizational image.

The Influence of Principal Leadership, Organizational Culture, Teacher Competence, and Work Motivation on the Performance of Private Vocational School Teachers in Bekasi Regency Alisanda, Saga Cindai; Maswanto, Maswanto; Hasanah, Hasanah
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.v7i1.6308

This research is motivated by the importance of teachers as key actors in determining the quality of education, particularly in private Vocational High Schools (SMK), which are characterized by competency-based learning and the need for direct connections to the industrial world. In Bekasi Regency, as one of the largest industrial areas in Indonesia, private vocational schools are expected to produce competent, adaptive, and work-ready graduates. However, various indicators indicate that the performance of private vocational school teachers in Bekasi Regency is still suboptimal. This condition is reflected in student learning outcomes, readiness for skills competency tests, and the gap in quality between private and public vocational schools. This low teacher performance cannot be separated from various interrelated managerial and individual factors, so a comprehensive empirical study is needed to identify the determining factors. Theoretically and empirically, teacher performance is influenced by a combination of leadership factors, the organizational environment, professional capacity, and individual psychological conditions. In the context of educational management, the principal's leadership plays a strategic role in directing, motivating, and empowering teachers to perform optimally in accordance with the school's vision and mission. Furthermore, a strong and positive school organizational culture is believed to foster a strong work ethic, loyalty, and commitment to the institution. Furthermore, teacher competencies, including pedagogical, professional, social, and personality competencies, are key prerequisites for an effective learning process. Work motivation also serves as an internal driver that determines the level of enthusiasm, dedication, and responsibility of teachers in carrying out their professional duties. An imbalance in any of these factors has the potential to reduce teacher performance and impact the quality of vocational school graduates. Based on these problems, this study aims to analyze and empirically test the influence of principal leadership, organizational culture, teacher competency, and work motivation on the performance of private vocational high school teachers in Bekasi Regency, both partially and simultaneously. This study also aims to develop a comprehensive and contextual conceptual model of teacher performance management in accordance with the characteristics of vocational education. Thus, the results of this study are expected to not only provide theoretical contributions to the development of educational management science, but also provide practical recommendations for policymakers, principals, and educational foundation managers. This study uses a quantitative approach with an explanatory research type, which aims to explain the causal relationship between the research variables. The independent variables in this study include principal leadership, organizational culture, teacher competence, and work motivation, while the dependent variable is teacher performance. The study population was all private vocational high school teachers in Bekasi Regency, with the sample determined using a sampling technique adjusted to the population characteristics and the needs of statistical analysis. Data were collected through a closed questionnaire using a Likert scale that has been tested for validity and reliability. Data analysis was carried out using multiple linear regression or Structural Equation Modeling (SEM) based on Partial Least Square (PLS), to obtain an accurate picture of the strength and direction of influence between variables. The expected outcome of this study is empirical evidence that principal leadership significantly influences teacher performance, both directly and through the creation of a conducive work climate and organizational culture. Effective leadership, particularly transformational, instructional, and participatory leadership, is believed to be able to increase teacher work motivation, strengthen professional commitment, and encourage continuous competency improvement. A positive organizational culture is expected to play a role in building the values of cooperation, responsibility, and innovation, which ultimately lead to improved teacher performance. Teacher competency is expected to have a direct influence on learning effectiveness, while work motivation functions as an internal driver that strengthens the implementation of these competencies in daily teaching practice. Theoretically, this research is expected to enrich the body of knowledge in educational management, particularly in developing human resource management models in vocational schools. This research integrates the variables of leadership, organizational culture, competency, and work motivation into a coherent conceptual framework to explain teacher performance. The research findings are expected to serve as a reference for future research examining educator performance using a multidimensional, local context-based approach. Practically, the results of this study are expected to provide strategic implications for principals and managers of private vocational schools in designing policies to improve teacher performance. Principals can use the results of this study as a basis for developing a more participatory leadership style oriented toward teacher professional development. Foundations and education offices can utilize the findings of this study to formulate competency development programs, reward systems, and strengthen sustainable school organizational culture. Thus, improving teacher performance is not solely seen as an individual responsibility, but as the result of a synergy between managerial policies, the organizational environment, and personal motivation. Ultimately, this research is expected to make a tangible contribution to improving the quality of vocational education in Bekasi Regency. By improving the performance of private vocational school teachers, the quality of the learning process is expected to improve, become more relevant to the needs of the industrial world, and produce competent and highly competitive graduates. This aligns with the national education development goal of preparing superior, professional human resources ready to face global challenges.

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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