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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

151 152 153 154 155

The Role of Stakeholders in Strengthening Waste Bank Management in Pekanbaru City Iskandar, Mario; Zuhdi, Sulaiman
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.v7i1.6310

Urban waste management remains a critical challenge to sustainable development due to rising waste generation and the suboptimal implementation of the reduce reuse recycle approach. Waste banks have emerged as a community based alternative that emphasizes public participation and cross stakeholder collaboration. This study analyzes stakeholder roles in strengthening the management of the Mutiara The Gade Clean and Gold Waste Bank in Tuah Karya Village, Pekanbaru City, and identifies factors influencing its sustainability. A descriptive qualitative approach was employed using in depth interviews, observation, and documentation. Informants were selected through purposive and snowball sampling. Data were analyzed with the interactive model of Miles and Huberman. The findings show that stakeholder roles are not balanced. The private sector, particularly PT Pegadaian Persero, plays a dominant role through mentoring and operational support that improves management effectiveness and encourages participation. Conversely, the local government role as regulator and supervisor remains limited, especially in guidance, coordination, and sustained facilitation. Community participation is relatively strong in waste sorting and deposit activities, although challenges persist in incentive mechanisms. Weak cross stakeholder coordination and the absence of a sustainable collaborative governance model hinder management strengthening. This study concludes that stronger stakeholder synergy, long term commitment, and collaborative governance are essential to sustain community based waste bank management.

Determinants of Consumer Purchase Intention in Teaching Factory-Based Business Units: An Empirical Analysis of Price Perception, Product Quality, and Promotion within Vocational Education Ayu Wiwin, Ni Komang; Widiastini, Ni Made Ary; Rahmawati, Putu Indah
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.v7i1.6324

In the landscape of modern vocational education, the transformation of Vocational High Schools (SMK) into Regional Public Service Agencies (BLUD) through the Teaching Factory (TEFA) mechanism necessitates the adoption of professional business management practices. This study aims to deconstruct the factors influencing student purchase intention within school-based retail units, utilizing Smensimart at SMKN 1 Singaraja as a case study. Employing a quantitative approach with a causal research design, this study involved 190 respondents selected via purposive sampling. Data were analyzed using multiple linear regression following rigorous validity, reliability, and classical assumption tests. The findings reveal that price perception, product quality, and promotion simultaneously exert a significant influence on purchase intention, with a coefficient of determination () of 69.7%. Partially, product quality emerged as the strongest predictor (β=0.401), followed by price perception (β=0.394) and promotion (β=0.297). These findings challenge the traditional assumption that students are exclusively price-sensitive consumers, suggesting instead that they are rational consumers who prioritize value and quality. This article contributes theoretically to the educational marketing literature and offers practical implications for school business unit managers in designing robust marketing mix strategies.

DEI Strategy (Diversity, Equity, Inclusion) and Normative Commitment to Employee Performance with Knowledge Management Moderation at the Forwarding Company PT Wira Mitra Prima Lukiyana, Lukiyana; Faa’is Ridhy Putra, Naufal
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.v7i1.6325

This study aims to analyze the effect of Diversity, Equity, and Inclusion (DEI) strategies and normative commitment on employee performance, with knowledge management as a moderating variable at PT Wira Mitra Prima. Using a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Square (PLS) and SmartPLS software, the research employed a causal design to test both direct and moderating effects among variables. The sample consisted of 100 employees selected through purposive sampling. The findings reveal that DEI strategies, normative commitment, and knowledge management each have a positive and significant impact on employee performance. Moreover, knowledge management was proven to strengthen the influence of DEI strategies and normative commitment, indicating that diversity initiatives and employee loyalty are more effective when supported by systematic knowledge sharing and application. These results highlight that integrating DEI policies, fostering normative commitment, and implementing effective knowledge management can sustainably improve productivity, efficiency, and performance quality. Despite its contributions, the study acknowledges limitations such as a relatively small sample size, short data collection period, and reliance on closed questionnaires, suggesting that future research should expand scope, sample, and include additional variables like job satisfaction, organizational culture, or leadership to enrich the model.

Economic Feasibility Analysis and Marketing Strategy of Broiler Chicken Farming at “AA Farm” Company in Tanggulun Village, Kadungora District, Garut Regency Nugraha, Nugraha; Putra, Yuda Dharma; Hurriyati, Ratih
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.v7i1.6353

Broiler farming is a strategically important sector within Indonesia’s national food industry, driven by steadily rising per capita chicken meat consumption. This study aims to (1) evaluate the economic feasibility of the broiler farming enterprise “AA Farm” in Tanggulun Village, Kadungora District, Garut Regency, and (2) formulate a comprehensive marketing strategy to support its sustainable growth. A single-case-study design with a quantitative descriptive approach was employed. Primary data were gathered through in-depth interviews, direct field observations, and structured questionnaires, while secondary data were drawn from company financial records, market reports, and official government publications. Economic feasibility was assessed using Total Cost (TC), Total Revenue (TR), profit (π), Revenue–Cost (R/C) Ratio, and Break-Even Point (BEP) analyses. The findings reveal that “AA Farm” achieves its Break-Even Point at the 17th production cycle (≈17 months), with an annual Return on Investment (ROI) of 47% and an R/C Ratio of 1.40, confirming strong operational profitability. The marketing strategy, built on the Marketing Mix (4P) framework and SWOT analysis, encompasses targeted market segmentation across four consumer groups, cost-plus competitive pricing, a multi-channel distribution system, integrated digital and traditional promotion, and a customer relationship management (CRM) programme. These findings demonstrate that “AA Farm” is economically feasible and possesses substantial potential for sustainable growth when supported by disciplined marketing implementation and modern operational management.

The Influence of Intellectual Capital on Return on Asset and Return of Equity in Companies in Jakarta Islamic Monetary Policy Index in Indonesia Mustika, Marlinda; Batubara, Maryam; Bi Rahmani, Nur Ahmadi
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.v7i1.6357

This study is entitled The Effect of Intellectual Capital on Corporate Financial Performance with Islamic Corporate Social Responsibility as an Intervening Variable in Companies Listed on the Jakarta Islamic Index for the 2019–2023 Period. The research object consists of companies listed on the Jakarta Islamic Index (JII), focusing on the variables of Intellectual Capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) in relation to financial performance, which is proxied by Return on Assets (ROA) and Return on Equity (ROE). This study aims to analyze the effect of Intellectual Capital on corporate financial performance and to examine the role of intellectual capital efficiency components in improving corporate profitability. The research employs a quantitative approach using purposive sampling. The data used are secondary data obtained from companies’ financial statements for the 2019–2023 period. Data analysis is conducted using regression analysis to examine the relationships among the research variables. The results indicate that Intellectual Capital has a significant negative effect on ROA and ROE. Human Capital Efficiency (HCE) has a significant positive effect on ROA and ROE. Structural Capital Efficiency (SCE) shows a positive effect on ROA but a negative effect on ROE. Meanwhile, Capital Employed Efficiency (CEE) has a significant positive effect on both ROA and ROE.

The Influence of Internal Auditors' Objectivity and Professionalism on the Quality of Audit Results (Empirical Study at the Bandung Regency Regional Inspectorate) Irawan, Ferdy; Romli, Romli
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.v7i1.6365

This study aims to analyze the influence of objectivity and professionalism of internal auditors on the quality of audit results at the Bandung Regency Regional Inspectorate, both partially and simultaneously. The background of the study is based on the phenomenon of suboptimal recommendations from government agency accountability performance evaluations and findings of weaknesses in fixed asset management. The research method used is quantitative descriptive with a saturated sample of 67 internal auditors as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 31 software. The results show that partially, objectivity behavior does not have a positive and significant effect on the quality of audit results. Meanwhile, professionalism behavior has a positive and significant effect on the quality of audit results. Simultaneously, these two variables influence the quality of audit results by 52.3%, while the remaining 47.7% is influenced by other factors outside the research variables. In conclusion, increasing impartiality and implementing strict professional standards will collectively increase the credibility of local government audit reports.

A Strategic Model for Enhancing Organizational Citizenship Behavior Through Transformational Leadership and Emotional Intelligence in Educational Institutions Chandra, Khitara Aldilla; Yusnita, Nancy; Sunaryo, Widodo
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.v7i1.6368

This study examines the suboptimal level of Organizational Citizenship Behavior (OCB) among educational support staff, indicated by low initiative, limited extra role involvement, and minimal contribution to organizational effectiveness. OCB represents voluntary behavior that enhances individual performance and supports the effectiveness and sustainability of educational organizations, particularly private vocational high schools in Bogor Regency. Strengthening OCB is essential to create a collaborative, adaptive, and service oriented work environment. This study aims to develop strategic efforts to enhance OCB by analyzing the direct and indirect effects of Transformational Leadership and Emotional Intelligence, with Job Satisfaction as an intervening variable. A quantitative survey approach was employed. The population consisted of educational support staff at private vocational high schools in Bogor Regency, with 186 respondents selected through proportional random sampling. Data were collected using validated and reliable questionnaires and analyzed using descriptive statistics, correlation analysis, and path analysis. The results show that Transformational Leadership and Emotional Intelligence have positive and significant direct effects on OCB. Job Satisfaction also has a positive and significant direct effect on OCB. Additionally, Transformational Leadership and Emotional Intelligence positively influence Job Satisfaction. Mediation analysis confirms that Job Satisfaction mediates the effects of Leadership and Emotional Intelligence on OCB.

Building Superior Supplier Performance: The Mediating Role of Supplier Satisfaction in the Influence of Client Trust, Contractual Justice, and Payment Reliability Tokoh Oktaviano, Dewa; Purnomo, Agus; Mulyati, Erna
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.v7i1.6380

The Maintenance, Repair, and Overhaul (MRO) industry in the energy sector is highly dependent on supplier performance. However, PT Torishima Services Indonesia (TSI) faces a supplier performance gap, with actual achievements reaching only 84.75% against a >95% target. This study aims to examine and analyze the influence of Client Trust, Contractual Justice, and Payment Reliability on Supplier Performance, with Supplier Satisfaction acting as a mediating variable. A quantitative explanatory survey method was employed, collecting data from a sample of 128 active suppliers of PT TSI, which was subsequently analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS).Quantitative results demonstrate that client trust (β = 0.091, p < 0.05), contractual justice (β = 0.173, p < 0.05), and payment reliability (β = 0.133, p < 0.05) have a direct, positive, and significant effect on supplier performance. These independent variables also strongly predict supplier satisfaction, with contractual justice emerging as the strongest predictor (β = 0.375, p < 0.05), followed by trust (β = 0.340, p < 0.05) and payment (β = 0.296, p < 0.05). Supplier satisfaction itself exerts a dominant positive influence on performance (β = 0.614, p < 0.05). Furthermore, mediation testing confirms that supplier satisfaction significantly mediates the effects of client trust (β = 0.209, p < 0.05), contractual justice (β = 0.230, p < 0.05), and payment reliability (β = 0.182, p < 0.05) on supplier performance . Theoretically, this study contributes to reinforcing relational governance and supplier relationship management theories by proposing a comprehensive causal model. Practically, management is recommended to implement transparent contractual fairness principles and simplify payment administration procedures to drive sustainable supplier satisfaction and performance. This research offers novelty by simultaneously integrating relational, structural, and financial governance dimensions into a single comprehensive mediation framework within the specific, high risk context of the energy MRO industry, which has not been previously explored.

Safety Equipment Technology and Planned Maintenance Systems on the Performance of International Shipping Ship Crews Belo, Gusty Tandy; Maemunah , Siti; Yuliantini, Yuliantini; Ricardianto, Prasadja; Thamrin, Muhammad
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.v7i1.6386

Research related to safety training, planned maintenance systems, and safety equipment technology in influencing ship crew performance by mediating work competency. The research method is quantitative, the data analysis method used is SEM – PLS. Correspondence of 90 crew members from PT. Pertamina International Shipping. The research results show that safety training influences competence, namely increasing life safety at sea and reporting the position of the ship when sailing via radio and GPS. The maintenance system influences work competency, the findings show that the ship maintenance planning procedures are running well. Safety equipment technology significantly positively influences work competency. Planned safety training can improve the quality of ship operational performance. The arranged upkeep framework appears great transport support administration that underpins the smooth operation of the transport to progress the execution of the ship's team. Security gear innovation impacts the execution of dispatch group, finding ideal security gear contributes to moving forward security and team execution. Work competency intercedes the positive and critical impact of security preparing, arranged support frameworks and security gear innovation on transport group execution. Work competency plays an important role as a mediator in the relationship between safety training, planned maintenance systems, and safety equipment technology and the performance of ship crew at PT. Pertamina International Shipping.

Beyond Talent Management: The Critical Role of Flexible Working Arrangements in Enhancing Public Sector Job Satisfaction Azis, Saepul; Prasetyaningtyas, Sekar Wulan
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.v7i1.6398

This study assesses the impact of talent management and flexible working arrangements on job satisfaction and employee performance, especially in the public sector post-merger period. The data is collected by employee of Indonesia’s research and innovation agency which has merged with several research and development institutions. The author also explains more about the effect of talent management and flexible working arrangements on employee performance, which is influenced by job satisfaction. This study uses talent management and flexible working arrangements on job satisfaction and employee performance in the public sector institutions of research and innovation in Jakarta area by using variables that affect employee performance. Questionnaire were distributed online to 182 employee respondent who worked at research and innovation agency in the Jakarta area. The data were then analyzed using PLS-SEM through SmartPLS 4 software. The results of this study indicate a non significant effect of talent management on job satisfaction and employee performance. And conversely, the effect of flexible working arrangements on job satisfaction is positive significant. Employees value the ability to control their time and environment of flexible working arrangements, which directly translates to higher satisfaction.

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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