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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

153 154 155 156 157

Factors Affecting the Interest of Accounting Students in West Sumatra in Becoming Sharia Auditors Elvia, Mairisa; Putriana, Vima Tista
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.v7i1.6487

This study aims to examine the influence of Islamic accounting knowledge, social environment, and labor market considerations on the interest of accounting students in West Sumatra to become Islamic auditors. The sampling technique used was convenience sampling, with 427 respondents obtained. The results of the study indicate that Islamic accounting knowledge and social environment do not have a significant influence on the interest of accounting students to become Islamic auditors. Meanwhile, labor market considerations and religious considerations have a positive influence on accounting students' interest in becoming Sharia auditors. The practical implications of this study include the need for universities, professional associations, and related institutions to provide learning opportunities for students regarding Sharia auditing, in order to improve the competence of future Sharia auditors.

The Influence of Board Independence, Financial Expertise, and Gender on Financial Distress of SOEs and Infrastructure in Indonesia Hidayatullah, Angga Guidanto
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.v7i1.6506

The high risk of financial distress among state-owned enterprises in the infrastructure sector is primarily driven by the heavy financial burden of national strategic projects. This study focuses on examining how the characteristics of the board of commissioners influence the financial stability of companies facing financial pressure. The objective of this research is to analyze the effect of board independence, board expertise, and gender diversity on the level of financial distress. This study employs a quantitative method using panel data regression on infrastructure state-owned enterprises listed on the IDX during the period 2014 to 2023. The results show that board independence has a negative and significant effect on financial distress as measured by the Z Score and F Score models, no significant effect in the M Score model. Board expertise does not significantly affect financial distress in the Z Score and F Score models, but has a positive and significant effect in the M Score model. Gender diversity on the board does not show a significant impact in any of the three models. Findings suggest that the corporate governance mechanism, particularly through the independence, expertise, and diversity of the board of commissioners, can support more effective supervision and strategic decision-making.

Standard Time Measurement of Sugar Brown MSMEs in Payakumbu Marlina, Winny Alna; Armijal, Armijal; Anwar, Syaiful
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.v7i1.6585

Sugar Brown MSMEs was established in 2000 in West Sumatera, Indonesia. This MSMEs produces brown sugar. This MSMEs doesn’t have time standard in the production of brown sugar, the corporation is unable to precisely estimate the number of workers required based on the workload at each work station. Many hours are lost because employees have a lengthy amount of free time to work. In order for the business to identify effective working hours and boost productivity, as well as determine daily production, the research aims to investigate standard time by accounting for the average observation time and the typical amount of time needed for employees to finish the brown sugar production process. Time study is used in the qualitative research methodology. Primary data is the source of the data. A stopwatch is used to record working time data, and Westinghouse is the type of adjustment employed. After gathering data on employee working hours, the data is tested for consistency. Operator work is examined, operator working time is computed, the number of requests to be received is estimated, the workload of each work station is determined, and the number of workers is determined based on the workload. Result of the research found that the sap water collection activity yielded research data indicating that the time taken was 108.42 minutes on average, 89.98 minutes on normal, and 113.89 minutes on standard. The sap water boiling operation took an average of 7.92 hours, 6.57 hours on average, and 8.31 hours on standard. The standard time for the Brown sugar printing operation was 92.24 minutes, the normal time was 72.87 minutes, and the average time was 87.8 minutes. The packing operation took an average of 23 minutes, 19.09 minutes on average, and 24.16 minutes on average.

The Influence of Influencer Credibility and Message Type on Consumer Purchase Intention: The Mediating Role of Attitudes Toward Influencers Pradana, David Arya Veri; Ridanasti, Erlita
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.v7i1.6587

This study examines the influence of influencer credibility and message types on consumer purchase intention through attitude toward influencer. The purpose of this research is to understand how the credibility of influencers and the types of message delivered in social media promotions shape consumer attitudes and influence their intention to purchase promoted products. This study adopts a quantitative approach using Partial Least Square (PLS) analysis with SmartPLS version 4.0. Data were collected through a questionnaire from 200 respondents. The findings indicate that influencer credibility, which consists of attractiveness, trustworthiness, and expertise, has a positive and significant effect on purchase intention. In contrast, message types, including informative value and entertainment value, do not have a direct effect on purchase intention. However, both influencer credibility and message types significantly influence attitude toward influencer. Furthermore, attitude toward influencer has a positive and significant effect on purchase intention. These findings highlight the importance of influencer credibility in shaping consumer attitudes and encouraging purchase intention. They study provides insights for marketers to design more effective influencer marketing strategies by focusing on credible influencers and engaging message delivery.

The Determining Factors of Sales Increase in Freight Forwarding Consolidation Goods in Jakarta, Indonesia Mawariza Pratama, Aftah; Soekirman, Atong; Ricardianto, Prasadja; Farisyi, Sofwan; Arifiani, Librita; Noerkajati, Indang
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.v7i1.6590

The main problems in this research were the expensive import shipment service by Non-Vessel Operating Common Carrier (NVOCC) and the poor import cargo service especially in the European and American countries. Meanwhile, this study aims to analyze the main variables such as custom clearance services, trucking services, NVOCC services that affect customer loyalty and customer satisfaction in Freight Forwarding companies. This research used Structural Equation Modelling-SmartPLS3 with the sample as many as 100 customers consisting of forwarders and cargo importers. In general, novelty in research is a new understanding of the factors that affect customer loyalty, especially in the transportation of goods, can also be considered something new. The results of the research data collection, the company needs to maintain and improve the quality of service through marketing strategies with appropriate direct selling statements carried out by the marketing of the Hyper Mega Shipping Company by inviting meetings at the customer's company. This study discusses nineteen hypotheses consisting of six exogenous variables at the port on customer satisfaction and loyalty. The key findings of this study, there are still weaknesses in the process of shipping imported goods, especially in updating the delivery of goods.

The Influence of Differentiation Strategy on Competitive Advantage through Product Positioning, Moderated by Competition Intensity: A Study of O Coffee Kandis Pangaribuan, Siska Devawati; Wono, Hilda Yunita
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.v7i1.6609

Increasing competition in the coffee shop industry encourages businesses to develop differentiation strategies that can create competitive advantage. This study aims to analyze the effect of differentiation strategy on competitive advantage through product positioning, as well as to examine the moderating role of competitive intensity at O Coffee Kandis, Siak Regency, Riau. A quantitative approach was employed using a sample of 190 consumer respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that differentiation strategy has a positive and significant effect on product positioning (β = 0.105; p = 0.025) and competitive advantage (β = 0.121; p = 0.012). Product positioning partially mediates this relationship with a significant indirect effect. Competitive intensity shows a strong direct effect on product positioning (β = 0.777; p < 0.001) but fails to moderate the relationship between differentiation strategy and product positioning (β = 0.047; p = 0.311). The structural model explains R² = 0.64 for product positioning and R² = 0.45 for competitive advantage. These findings contribute to the marketing strategy literature by highlighting the importance of product positioning as a mechanism that bridges differentiation strategies in creating competitive advantage.

Auditor Experience and Fraud Detection Capability: Does Gender Still Matter? Evidence from Public Accounting Firms in Indonesia Fujianti, Lailah; Waskito, Meindro; Patriandari, Patriandari; Rianto, Rianto
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.v7i1.6610

Financial statement fraud remains a persistent challenge for the auditing profession, especially in developing countries amid governance dynamics. Auditors’ capacity to detect fraud hinges on professional competence, notably audit experience. Yet findings on how auditor gender interacts with experience to influence fraud-detection capability are inconsistent. This study investigates the effect of auditor experience on financial statement fraud detection capability and tests whether this effect differs between male and female auditors. Employing a causal design, we integrate Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with Multi-Group Analysis (MGA) to assess gender differences. Data were collected via questionnaires from 78 auditors employed by accounting firms in Jakarta, Indonesia, using cluster random sampling. Results show that auditor experience exerts a positive and significant impact on fraud detection capability for both genders. This supports the view that experience functions as a professional learning mechanism, strengthening judgment, heightening sensitivity to fraud red flags, and improving fraud-risk assessment quality. However, the MGA-PLS analysis reveals no gender difference in the strength of the experience–fraud detection relationship. The findings imply that established auditing standards, rigorous documentation, and layered supervision may mitigate gender-based disparities in auditing practice, promoting comparable fraud-detection performance across male and female auditors globally.

The Determinants of Rural Bank Profitability are Moderated by Credit Risk and Bank Size Kencana Dewi, Ida Ayu Komang Alit; Suaryana, I Gusti Ngurah Agung
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.v7i1.6613

This study aims to analyze the effect of capital adequacy and credit distribution on profitability, with credit risk and bank size as moderating variables, at Rural Banks in Bali during the 2020–2024 period. This study uses a quantitative approach, with the population consisting of all BPRs in Bali registered with the Financial Services Authority. The sample was determined using purposive sampling, resulting in 128 BPRs as the study sample over a five-year observation period, producing a total of 640 observations. Data were obtained through documentation techniques from the annual financial statements of the BPRs and analyzed using Moderated Regression Analysis (MRA) with the help of SPSS. The results indicate that capital adequacy, proxied by the Capital Adequacy Ratio (CAR), has a positive effect on profitability, proxied by Return on Assets (ROA). Meanwhile, credit distribution, proxied by the Loan to Deposit Ratio (LDR), has no significant effect on profitability. Credit risk, proxied by Non-Performing Loans (NPL), was found to weaken the positive effect of capital adequacy on profitability but did not moderate the relationship between credit distribution and profitability. Additionally, bank size was not proven to moderate the relationships between either capital adequacy or credit distribution and BPR profitability in Bali during the study period. These findings highlight the importance of managing capital alongside credit risk control to enhance the financial performance of BPRs.

The Effect of Village Government Competence and Whistleblowing System on the Prevention of Village Fund Fraud with Organizational Culture as a Moderating Variable Nisa, Maulidatun; Januarti, Indira
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.v7i1.6620

This study investigates the effect of village government competence and the whistleblowing system on the prevention of village fund fraud, with organizational culture as a moderating variable. This study employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to respondents involved in village fund management in Central Buton Regency. A total of 67 respondents participated in the study, with a 100% response rate, allowing all data to be processed. The data analysis technique utilized Structural Equation Modeling based on Partial Least Squares. The results indicate that village government competence and the whistleblowing system have a positive effect on the prevention of village fund fraud. However, organizational culture is not proven to moderate the relationship between village government competence and the whistleblowing system on fraud prevention. These findings imply that enhancing village government competence and optimizing the implementation of the whistleblowing system are essential factors in strengthening fraud prevention efforts in village fund management.

The Impact of the Implementation of the Merit System on Independence, Justice and Transparency as KPK Law Enforcement Officers: Before and After Changes to the KPK Law Regarding Rewards and Punishments Bahiyyah, Saidul; Makaliwe, Willem A.
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.v7i1.6628

This study aims to determine whether there is a relationship between the implementation of the merit system and the professionalism, commitment, competence, and objectivity of KPK investigators, and to determine the differences in professionalism, commitment, competence, and objectivity of KPK investigators before and after the implementation of the merit system. To this end, this study used a mixed research approach, distributing questionnaires and conducting interviews with several KPK employees. The planned number of respondents was 92 people, but only 60 people returned questionnaires that were eligible for analysis (response rate 65%). Hypothesis testing was conducted using non-parametric statistics Spearman Rank correlation and Wilcoxon difference test. Regression and also Qualitative Sequential Analysis were conducted to confirm the results. The results prove that the implementation of the merit system has a significant positive impact on aspects of professionalism, commitment, competence, and objectivity. This study also contributes to the consideration of policy formulation in an effort to improve the professionalism, commitment, competence, and objectivity of KPK law enforcement officers.

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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