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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

154 155 156 157 158

Economic Value of Education in Gender Perspective: Regression Analysis of Women's Perceptions in Yogyakarta City Darini, Darini; Rachmawatie, Dessy; Maruf, Ahmad
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.v7i1.6642

This study examines the economic value of education from a gender perspective by analyzing women’s perceptions in Yogyakarta City. It aims to identify the influence of experiences and information related to female education, perceptions of gender roles in economic participation, and perceptions of environmental support on the perceived economic value of education. A quantitative approach was employed using survey data collected from women respondents, analyzed through multiple linear regression. The results indicate that all variables have a positive and statistically significant effect on the perceived economic value of education. Experiences and information regarding female education are the most influential factors, followed by perceptions of gender roles and environmental support. Simultaneously, these variables explain a substantial proportion of the variation in women’s perceptions. The study concludes that the economic value of education for women is shaped by the interaction of personal experiences, social norms, and environmental support, highlighting the importance of integrated efforts to enhance the economic relevance of education for women.

Enhancing Banking Service Quality through Digital Transformation: A Strategic Analysis of a Regional Development Bank in Papua Giyai, Simon; Maju Simatupang, Batara; Budhijana, R. Bambang; Pracoyo, Antyo
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.v7i1.6652

Digital transformation has become a critical driver in enhancing banking service quality, particularly in regions characterized by infrastructural limitations and low digital literacy. This study aims to formulate strategic approaches to improving service quality through banking digitalization at a regional development bank in Papua, Indonesia. A qualitative case study approach was employed, utilizing semi-structured interviews and document analysis. Data were analyzed using SWOT and the Quantitative Strategic Planning Matrix (QSPM) to identify and prioritize strategic alternatives. The findings reveal that the most effective strategy is the development of inclusive and context-based mobile banking services, which enhance accessibility, operational efficiency, and customer satisfaction. The results demonstrate that successful digital transformation in geographically constrained regions depends not only on technological readiness but also on the organization’s ability to adapt to local socio-economic conditions and varying levels of digital literacy. This study contributes to the literature by extending the bank 4.0 concept into frontier regions through an adaptive and context-sensitive digital banking framework.

An Accounting Study of the Bhubuwan Tradition Syarifa, Hafidha Raniz; Riharjo, Ikhsan Budi; Fidiana, Fidiana
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.v7i1.6654

Accounting has evolved beyond formal systems into social practices embedded in cultural and relational contexts. One example is the bhubuwân tradition in the Madurese community, a gift-giving practice in ceremonial events that involves structured economic mechanisms and record-keeping. However, this practice has rarely been examined from a contextual accounting perspective. Therefore, this study aims to examine accounting practices within the bhubuwân tradition using a contextual approach. This study employs a qualitative ethnographic method conducted in Jaddih Village, Bangkalan Regency. Data were collected through interviews, participant observation, and documentation, and analyzed using an ethnographic model to capture the meanings and practices developed within the community. The results show that bhubuwân embodies informal accounting functions, including recording, measurement, control, and accountability, which are documented in the ongghâân book. These practices operate through social mechanisms based on trust, norms, and reciprocity, supported by an organized social structure. Furthermore, bhubuwân has multidimensional meanings, functioning as social debt and credit, a collective funding mechanism, a form of contribution, and a long-term social investment. This study concludes that accounting in a cultural context functions not only as an economic tool but also as a social mechanism that maintains balance, justice, and the sustainability of social relationships within the community.

The Effect of Transfer Pricing on Tax Aggressiveness with Corporate Governance as a Moderator in Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 to 2023 Kaisha, Lusiana; Juliana, Christina
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.v7i1.6658

This study analyzes the impact of transfer pricing on corporate tax aggressiveness with corporate governance as a moderating variable. The background of this study is the increasing practice of transfer pricing in multinational companies, which has an impact on tax avoidance and harms state revenue. This study uses the Joint Effects Model with Feasible Generalized Least Squares (FGLS) estimator and cross-sectional weights (PCSE) to address violations of classical assumptions. This study analyzes 127 observations from 43 companies listed on the Indonesia Stock Exchange during the period 2021-2023. The results show that transfer pricing has a positive and significant effect on tax aggressiveness at the 10% significance level, while corporate governance does not have a significant direct effect. However, the interaction between transfer pricing and good corporate governance shows a significant negative effect, meaning that the implementation of good corporate governance can reduce the positive impact of transfer pricing on tax aggressiveness. These findings emphasize the importance of strengthening good corporate governance to control risky transfer pricing practices and their implications for taxation policy.

Board of Director Characteristics and Financial Distress in the ASEAN Region: The Moderating Role of Sustainability Committee Damayani, Fitri; Fuadah, Luk Luk; Yuniarti, Emylia
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.v7i1.6659

This research is motivated by the emergence of the Covid-19 pandemic, which has caused a crisis for companies in various business sectors, potentially leading to financial distress. Board of director characteristics such as gender diversity, education, and tenure can be important aspects in navigating difficult circumstances. The sustainability committee is also a much-needed committee and is expected to strengthen board characteristics in mitigating financial distress. This study uses a quantitative approach with secondary data from 202 companies in the ASEAN region for the period 2020-2024. Data analysis was conducted using panel data regression, a moderated regression analysis, and robust standard error with the assistance of Eviews 12. The results show that gender diversity and education have no significant effect on financial distress, while tenure positively affects financial distress. The sustainability committee cannot moderate the effect of gender diversity and tenure on financial distress but can weaken the positive effect of education on financial distress. These findings indicate that financial distress can be reduced when the board of directors implements its intellectual insights together with the sustainability committee. However, companies should be wary of the average director tenure because it has the potential to increase financial distress.

Skill Mismatch and the Gendered Structuring of Women’s Labor Market Reintegration: A Comparative Analysis of Advanced and Developing Asian Economies LEE, Hyeseung; Samputra, Palupi Lindiasari; Iskandar, Kurniawaty
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.v7i1.6664

This research identifies the challenges faced by women when they want to return to work after caring for their baby, and how these challenges differ depending on the economic level of Asian countries. Founded on Gender Segmentation Theory, the research investigates how care systems and responsibilities limit employment opportunities, commonly leading women into unstable or informal employment. A systematic literature review was conducted in line with PRISMA guidelines, with searches carried out across major databases (Scopus, ScienceDirect, JSTOR and Google Scholar) in February 2026. A total of 20 relevant articles were selected from the 169 articles identified. The findings indicate that there are systemic limitations to labor reintegration. In advanced economies, women are primarily forced into non-regular employment due to continuous care responsibilities, while in developing countries, strict social norms often push them into informal or self-employment. Overall, the research suggests that current labour market regulations persist in exacerbating the gender gap. It emphasizes the urgent need for stronger re-entry pathways and inclusive policy frameworks across Asia to avoid the undervaluation of female human capital.

The Influence of Tourism Destination Components on Tourists’ Visit Intention from a Tourism Economics Perspective in Malioboro Darini, Darini; Rachmawatie, Dessy; Ma'ruf, Ahmad
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.v7i1.6672

Tourists’ visiting intention is an important indicator of destination sustainability and competitiveness. This study aims to analyze the effects of attraction, accessibility, amenities, and ancillary services on tourists’ visiting intention. A quantitative approach was employed using a survey method, in which primary data were collected through structured questionnaires distributed to tourists visiting the study destination. The data were analyzed using multiple linear regression, supported by partial significance testing (t-test) and simultaneous testing (F-test). The results indicate that all independent variables have a positive and statistically significant effect on tourists’ visiting intention. Among these variables, amenities show the strongest influence, followed by accessibility and ancillary services, while attraction has a significant but relatively weaker effect compared to the other variables. These findings suggest that tourists’ visiting intention is not solely driven by the attractiveness of the destination, but is largely determined by the quality of the experience perceived during the visit, particularly in terms of facility comfort and ease of access. Simultaneously, attraction, accessibility, amenities, and ancillary services are proven to have a significant combined effect on visiting intention, indicating that tourists’ decisions are shaped by the integrated interaction of multiple destination components. This study implies that destination development strategies should prioritize improvements in amenities and accessibility while maintaining the quality of attractions and ancillary services. The findings are expected to serve as a reference for destination managers and future researchers in developing tourism strategies that are oriented toward enhancing tourists’ experiences.

Determinants of Fintech Application Usage with Interest as a Mediating Variable among Gen-Z in the Jabodetabek Area Wijaya, Denny; Medyawati, Henny
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6676

The rapid advancement of digital technology has accelerated the widespread adoption of financial technology (fintech) services, notably the GoPay digital wallet, which maintains a dominant position in the Indonesian e-wallet market. Despite its high penetration, the continuous usage of GoPay among Generation Z remains contingent upon perceived benefits and user trust, particularly concerning personal data security. This study aims to analyze the impact of performance expectancy and trust on the usage of the GoPay application among Generation Z in the Greater Jakarta (Jabodetabek) area, both directly and as mediated by behavioral intention. A quantitative research design was employed, involving the distribution of questionnaires to 400 Generation Z respondents who are familiar with GoPay but are not yet intensive users. Employing Structural Equation Modeling-Partial Least Squares (SEM-PLS) as the analytical framework, this study finds that performance expectancy, trust, and behavioral intention significantly influence GoPay application usage. Notably, performance expectancy does not transmit a significant indirect effect on usage through behavioral intention. By contrast, trust exerts a significant mediated effect on usage, with behavioral intention functioning as an intervening variable in this relationship.

Gap Analysis of Competency-Based Work Training Programs at the UPTD BLK of Buleleng District Budiani, Ni Kadek; Widiastini, Ni Made Ary; Suwena, Kadek Rai
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.v7i1.6677

This study aims to analyze the gap in competency-based job training programs at the UPTD BLK of Buleleng Regency in improving the quality of human resources in accordance with industry needs. The background of this research is the mismatch between workforce competencies and the increasingly dynamic demands of the labor market. This study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that the planning of training programs has not been fully based on sustainable industry needs. Instructor competencies are generally adequate, but still require improvement in adapting to technology and applying innovative learning methods. Training facilities are considered sufficient; however, they have not fully met modern industry standards. In addition, strategies to enhance human resource quality need to be strengthened, particularly in building partnerships with the business and industrial sectors (DUDI). The SWOT analysis reveals strengths in government support, weaknesses in limited facilities and lack of industry synergy, opportunities in the growing demand for skilled labor, and threats from increasing labor competition and rapid technological advancements.

The Influence of Work Discipline, Employee Engagement, and Work Culture on Employee Performance at the Buleleng District Office Budiarsana, Kadek; Trianasari, Trianasari; Widiastini, Ni Made Ary
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.v7i1.6678

This study aims to determine the influence of work discipline, employee engagement, and work culture on employee performance. This research employs a quantitative approach using a survey method. The population in this study consists of all employees, with the sampling technique using a saturated sampling method. Data were collected through the distribution of questionnaires using a Likert scale. The data analysis technique used in this study is multiple linear regression analysis with the assistance of SPSS software. The results show that partially, work discipline has a positive and significant effect on employee performance. Employee engagement also has a positive and significant effect on employee performance. In addition, work culture has a positive and significant effect on employee performance. Simultaneously, work discipline, employee engagement, and work culture influence employee performance. The research model indicates that the independent variables are able to explain employee performance, although there are other factors outside the research model that also influence it.

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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