Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

The Influence of Social Media Marketing Activities (SMMAs) on Customer Loyalty Mediated by Consumer Brand Engagement among Customers of Rumah Makan Padang Payakumbuah in Surabaya Rohmah, Nailatur; Dananjaya, Yanuar
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.v7i2.6679

The rapid development of social media has transformed marketing strategies, particularly in the culinary sector, where social media serves not only as a promotional tool but also as a platform to build consumer relationships and engagement. This study aims to analyze the influence of Social Media Marketing Activities (SMMAs) including entertainment, interaction, trendiness, customization, and electronic word-of-mouth (e-WOM) on customer loyalty, with Consumer Brand Engagement as a mediating variable. This research employs a quantitative approach using a survey method targeting customers of Rumah Makan Padang Payakumbuah in Surabaya. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that entertainment, interaction, trendiness, and e-WOM have a positive and significant effect on Consumer Brand Engagement, while customization does not show a significant effect. Furthermore, Consumer Brand Engagement is proven to have a strong positive and significant effect on Customer Loyalty. These findings suggest that social media marketing activities play a crucial role in enhancing consumer engagement, which subsequently leads to increased customer loyalty. This study contributes theoretically to the development of digital marketing and consumer behavior literature, particularly in understanding the mediating role of engagement. Practically, the results provide insights for culinary businesses in designing effective social media strategies to strengthen customer relationships and loyalty.

Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value Briegita, Ruth Anindya; Kahar, Abdul; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
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.v7i2.6682

This study analyzes the role of profitability in mediating the effects of stock price, liquidity, and asset growth on firm value in the healthcare subsector of the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using purposive sampling, resulting in 67 annual reports from 17 companies. Data analysis included descriptive statistic, classical assumption test, and path analysis using SPSS 25. The results indicate that stock price has a significant effect on profitability but does not directly affect firm value. Liquidity has a significant effect on both profitability and firm value. Conversely, asset growth does not affect either profitability or firm value. Profitability mediates the effects of stock price and liquidity on firm value but does not mediate the relationship between asset growth and firm value. these findings indicate that profitability acts as an important mediating variable in the relationship between stock price and liquidity. This study is expected to serve as a reference for companies and investors in making more accurate and strategic decisions, particularly in optimizing financial performance to enhance firm value.

The Influence of Marketing Mix (7ps) on Consumer Satisfaction Digital MSMEs Kurniawan, Hendra; Astuti, Miguna; Sembiring, Rosali; Nastiti, Heni
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.v7i1.6683

This study aims to analyze the influence of the marketing mix (7Ps), consisting of product, price, place, promotion, people, physical evidence, and process, on consumer satisfaction in digital SMEs. A quantitative approach was employed by distributing questionnaires to digital SME consumers, and the data were analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The findings reveal that three variables, namely product, place, and physical evidence, significantly affect consumer satisfaction. Products are perceived to meet consumer needs with sufficient variety and clear information, place emerges as the most dominant factor by providing easy access to shipping and payment information, ratings, and reviews, while physical evidence supports satisfaction through clear platform design and informative product visuals. In contrast, price, promotion, people, and process do not significantly influence satisfaction. These results indicate that digital SME consumers prioritize information accessibility, visual quality, and platform reliability over low prices or excessive promotion. The study offers practical implications for digital SMEs to strengthen visual presentation and information clarity while suggesting future research to incorporate variables such as digital trust and user experience to achieve more comprehensive findings.

Financial Behavior to Enhance Student Engagement in Cooperative Enterprise Martono, Adi; Fadillah, Fadillah
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.v7i1.6685

The dwindling number of active cooperatives in Indonesia suggests the urgency of a revival effort, such as increasing involvement through better integration of youth in cooperative business operations. As one of the important groups, university students should be considered in sustaining and reviving the development of the cooperative system. This study investigates the factors affecting the engagement of students in cooperatives by identifying the effects of financial literacy, benefits perception, trust in the cooperative management system, and social norms, as well as the mediating effect of information exposure and the moderating effect of risk propensity. To achieve its objectives, this study used a quantitative explanatory research method through Partial Least Squares Structural Equation Modelling (SEM-PLS). Data were obtained from 404 undergraduate students using an online questionnaire. The results showed that the level of students' cooperation engagement was significantly affected by social norms and benefit perception. It means that social influence and the recognition of benefits should receive special attention in fostering participation in cooperative activities. Besides, financial literacy only has a direct impact on students' information exposure and does not significantly affect students' engagement. Moreover, trust and risk propensity have no significant effect, nor does the moderation of risk propensity.

The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability Aisyah, Salma Putri; Kurniawati, Lintang
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.v7i2.6690

Environmental sustainability issues require companies—particularly those in the consumer sector that contribute to environmental degradation—to focus not only on financial performance but also on environmental impacts, thereby driving the adoption of green accounting, environmental disclosure, and MFCA as approaches to sustainability accounting. This study aims to empirically test the influence of green accounting, environmental disclosure, and Material Flow Cost Accounting (MFCA) on the profitability of consumer sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. This study uses a quantitative approach with a sample of 40 companies (185 observations) selected through purposive sampling based on specific criteria. The research data consists of secondary data obtained from companies’ annual reports and sustainability reports, which were then analyzed using SPSS through classical assumption tests, multiple linear regression, the coefficient of determination (R²), as well as F-tests and t-tests to examine the simultaneous and partial effects of the independent variables on profitability. The research results indicate that Green Accounting does not have a significant effect on profitability (t = 0.594; sig = 0.553), whereas Environmental Disclosure (t = −1.766; sig = 0.079) and MFCA (t = −5.097; sig = 0.001) have a significant negative effect on ROA. These findings indicate that sustainability practices have not yet had a direct impact on improving profitability because they still incur short-term implementation costs, although they have the potential to improve long-term efficiency and performance.

The Influence of Financial Literacy, Financial Behavior, and Overconfidence on the Investment Decisions of Generation Z: College Students in Indonesia Fatiyah, Rhatu Syelga; Adiputra, Danang
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.v7i2.6696

This study aims to analyze the influence of financial literacy, financial behavior, and overconfidence on the investment decisions of Generation Z students in Indonesia. This study uses a quantitative approach with a survey method, utilizing a questionnaire distributed via Google Forms with a 5-point Likert scale. A sample of 294 students aged 18–25 years who have made investments was obtained. Data analysis techniques include descriptive statistics, data quality checks, classical assumption tests, and multiple linear regression analysis, including T-tests, F-tests, and coefficient of determination tests, using IBM SPSS version 22. The results indicate that financial literacy, financial behavior, and overconfidence have a positive and significant influence on the investment decisions of Generation Z students in Indonesia.

The Influence of Environmental Performance, Carbon Emissions Disclosure, Green Process Innovation, and Green Product Innovation on Firm Value in the Food and Beverage Sub-sector Prasetyo, Putra Rizky; Suryaningsum, Sri
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.v7i2.6706

This study aims to empirically examine the effect of environmental performance, carbon emissions disclosure, green process innovation, and green product innovation on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using a causal associative design, using secondary data from annual and sustainability reports of companies. The sample was selected using purposive sampling, resulting in 149 observations, and analyzed using multiple linear regression with SPSS version 26. The results show that environmental performance has a negative and significant effect on firm value, indicating that higher PROPER ratings are not always perceived positively and may be viewed as a cost burden by investors. Carbon emissions disclosure also has a negative and significant effect, indicating that transparency in carbon emissions is still viewed as a signal of risk and potential future costs. Meanwhile, green process innovation does not have a significant effect on firm value due to its internal nature and limited observability. In contrast, green product innovation has a positive and significant effect on firm value, demonstrating that consumer-oriented innovation can enhance market trust and firm valuation.

The Role of Ground Handling Management in Improving Aircraft Turnaround Time Efficiency Pribadi, Mochamad Reza
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.v7i2.6711

Ground handling plays a crucial role in ensuring efficient aircraft operations, particularly in minimizing turnaround time (TAT). This study aims to analyze the role of ground handling management in improving operational efficiency in air transportation. The method used in this research is a qualitative approach through literature review and analysis of secondary data from aviation reports and previous studies. The results indicate that effective coordination, workforce competency, and the use of technology significantly influence turnaround efficiency. Delays in ground handling activities such as baggage handling, refueling, and passenger boarding can directly impact flight schedules. Therefore, integrated management and operational optimization are essential to enhance service quality and airline performance.

The Influencer of Authenticity Attributes and Celebrity Congruence on Purchase Intention: The Mediating Role of Parasocial Relationship Tsuraya, Aisya; Ridanasti, Erlita
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.v7i2.6713

This study examines the influence of authenticity attributes and celebrity congruence on purchase intention through parasocial relationship. The purpose of this research is to understand how influencer characteristics and perceived congruence shape emotional attachment and influence consumer purchase intention in the context of self-branding. This study adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Data were collected through an online questionnaire from 299 respondents who follow Sashfir and have been exposed to Lafiye promotional content. The findings indicate that expertise, truthful endorsement, and uniqueness have a positive and significant effect on purchase intention, while sincerity and visibility do not show significant effects. Celebrity congruence has a positive and significant effect on purchase intention. Furthermore, authenticity attributes and celebrity congruence significantly influence parasocial relationship, which in turn significantly affects purchase intention. These findings highlight the importance of emotional bonds between influencers and audiences in driving consumer behavior.

Digital Gold Installment Innovation at Bank Muamalat: Sharia Compliance and Digital Accessibility Adlha, Wafiroh Dwi; Ekaningsih, Lely Ana Ferawati
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.v7i2.6722

This study analyzes the innovation of the digital gold installment product Solusi Emas Hijrah (SOLEH) at Bank Muamalat, focusing on sharia compliance and accessibility. The background highlights the rapid growth of Islamic fintech in Indonesia alongside persistent public doubts about the permissibility of digital gold installment transactions and weaknesses in the implementation of the Rahn contract. The objective is to understand how digital innovation is integrated, how sharia compliance is executed, and how accessibility is perceived by customers. A qualitative case study approach was employed at Bank Muamalat’s Genteng sub branch in Banyuwangi. Data were collected through in depth interviews with the branch manager, funding officer, and two customers, supported by observation and documentary studies. The findings reveal that the product successfully integrates digital convenience through the Muamalat DIN application with the security of physical gold ownership using Murabahah and Rahn contracts, offering high financing limits up to 500 grams and a tenor of 10 years. Sharia compliance is implemented through rigorous verification, customer education, and price transparency. However, the Rahn contract still shows weaknesses in asset ownership clarity. Accessibility encompasses three interrelated dimensions: digital, economic (installment affordability is more valued by customers), and cognitive (low public understanding remains the greatest challenge). The study concludes that the success of Islamic fintech depends not merely on technological innovation but on tangible sharia compliance and addressing fundamental financial needs.

Page 157 of 158 | Total Record : 1572

154 155 156 157 158

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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