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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 1,616 Documents

156 157 158 159 160

Brand Love as a Key Mediator: Linking Product and Web Design Quality to Purchase Decisions among Shopee Consumers in West Kalimantan Cristianto, Dwi Adnes Julians; Hiong, Lauw Sun; Siam, Stivenes Tjin
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.v7i2.6756

The rapid growth of e-commerce in Indonesia has significantly transformed consumer shopping behavior and intensified competition among digital platforms. This study aims to examine the influence of product quality and website design quality on purchase decisions, as well as to analyze the mediating role of brand love among Shopee users in West Kalimantan. A quantitative approach was employed using a survey method involving 200 respondents across several regions in West Kalimantan. Data were analyzed using Structural Equation Modeling with AMOS, and the mediating effect was tested using the Sobel test. The results indicate that product quality and website design quality have a positive and significant effect on purchase decisions. Both variables also significantly influence brand love, which in turn has a positive and significant effect on purchase decisions. Furthermore, brand love is proven to significantly mediate the relationship between product quality and website design quality on purchase decisions. These findings highlight the important role of emotional factors in strengthening the influence of quality attributes on consumer purchase decisions in the e-commerce context. This study contributes to the development of digital marketing literature and provides practical implications for businesses to develop strategies that emphasize both quality and emotional consumer engagement.

The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Agressiveness in Industrial Companies in Indonesia for the Period 2020-2024 Suhartini, Suhartini; Parwati, Ni Made Suwitri
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.v7i2.6762

Tax aggressiveness is one of the strategies companies use to minimize their tax burden. This practice can lead to tax compliance issues and impact state revenue. This study aims to examine the influence of transfer pricing, thin capitalization, and capital intensity on tax aggressiveness in Indonesian industrial companies for the 2020-2024 period. Transfer pricing is assessed using related party transaction indicators, thin capitalization is assessed using the debt-to-equity ratio (DER), capital intensity is assessed using investment indicators in fixed assets, namely the capital intensity ratio (CIR), while tax aggressiveness is assessed from the effective tax rate (ETR). This study chose a quantitative approach from secondary data sources. The population in this study is divided into industrial companies recorded on the IDX for the 2020-2024 period, with a total population of 65 companies. The sampling technique was purposive sampling for a total sample of 12 companies from 60 observation data. Data analysis was carried out using the PLS-SEM (Partial Least Square) approach and processed using the WarpPls 8.0 application. The study findings indicate that Transfer Pricing and Thin Capitalization have a negative and significant impact on Tax Aggressiveness, while Capital Intensity has a positive and significant impact on Tax Aggressiveness.

The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable Nanang Mursid; Karsam Karsam; Atik Budi Paryanti
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.v7i2.6699

This study aims to analyze the effect of budgetary slack on managerial performance with leadership style as a moderating variable in companies in DKI Jakarta. The research uses a quantitative approach with the explanatory research method. Data were collected thru questionnaires distributed to 220 respondents, consisting of middle and upper-level managers from 68 companies. The analysis technique used is Partial Least Square-based Structural Equation Modeling (SEM-PLS). The research results show that budgetary slack has a positive and significant impact on managerial performance. This indicates that slack can provide flexibility for managers in facing uncertainty and achieving performance targets. Additionally, leadership style has also been proven to have a positive and significant impact on managerial performance and is the most dominant variable in the research model. Furthermore, leadership style is capable of moderating the relationship between budgetary slack and managerial performance, although with a relatively small influence. This research implies that companies need to effectively manage budgetary slack practices and improve the quality of leadership styles to support managerial performance. Future research is recommended to add other variables and expand the research subjects to obtain more comprehensive results.

The Effect of the Fraud Hexagon Model on Fraudulent Financial Reporting in State-Owned Enterprises Hanna Meyrani; Yanuar Ramadhan; Agus Munandar; Endah Sri Wahyuni
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.v7i2.6709

Fraud cases in Indonesia are largely “dominated by state-owned enterprises (SOEs), ironically, these state-owned enterprises are agents of development and drivers of national economic growth (Sari et al., 2023). The purpose of this study is to analyze the influence of the hexagon theory on detecting fraud in the financial reporting of SOEs listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. The research methodology used was a quantitative method with multiple linear regression analysis. The results of this study indicate that pressure, rationalization, and collusion have a positive effect on the risk of fraudulent financial reporting. Meanwhile, opportunity, capability and ego factors do not have a positive effect on fraudulent financial reporting. It is recommended that future research combine quantitative and qualitative methods to obtain a comprehensive picture of the measurement of the six hexagon elements that are risk factors for fraudulent financial reporting. Future research can also analyze the measurement of independent variables in more depth. Furthermore, it is recommended to find other measurements for variables that, based on the results of this study, do not have an influence on fraudulent financial reporting. The contribution of this research to companies is that companies can map the risk factors for fraudulent financial reporting so that they can take preventive measures by implementing a code of conduct. Furthermore, stakeholders should be more discerning in their response to audit opinions received by companies.

Baktiseraga Village Governance as a Best Practice of Good Governance in Buleleng Regency Kadek Dwinda Yudha Pratama; Putu Indah Rahmawati; Komang Krisna Heryanda
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.v7i2.6716

This study aims to comprehensively explore the implementation of good governance principles and identify the enablers and barriers of governance capacity in Baktiseraga Village, Buleleng Regency. Amidst the widespread phenomenon of village fund misallocation at the local level, Baktiseraga Village emerges as a high-performing entity that warrants deep investigation. By integrating Stakeholder Theory to analyze the Pentahelix actors and the Governance Capacity Framework (GCF) for systemic dimensions, this qualitative study employs an in-depth case study design. Data were gathered through semi-structured interviews with 15 key informants, non-participant observations, and documentation studies, which were then analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The GCF scoring results demonstrate that Baktiseraga Village has successfully achieved a highly optimal transformative capacity level (score ++) in granular information transparency, inclusive accountability, and organic public participation with zero transaction costs by revitalizing the cultural value of ngayah. However, administrative gaps in formal authority and the institutionalization of innovation that remains person-centric pose potential barriers. This study concludes that the governance model of Baktiseraga Village represents a valid best practice in local public administration, offering a strategic recommendation to codify these innovations into Village Regulations.

The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable Anggi Regita Cahyani; Harnovinsah Harnovinsah; Darmansyah Darmansyah; Sri Ambarwati; Syahril Djaddang
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.v7i2.6728

Tax data shows an increasing trend in Tax avoidance, with tax target achievements of 107.15% in 2021, 115.6% in 2022, 108.8% in 2023, and 97.2% in 2024, highlighting the need to analyze factors that influence Tax avoidance. On the other hand, sustainability reporting is considered to reflect a company's commitment to transparency and social responsibility, which can reduce the tendency for Tax avoidance. This study aims to examine the effect of Transfer pricing and Capital intensity on Tax avoidance, as well as to test sustainability reporting as a moderating variable. Secondary data were collected from the financial statements and sustainability reports of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with the sample selected using purposive sampling. Analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The results indicate that before moderation, Transfer pricing has a significant positive effect on Tax avoidance, but after being moderated by sustainability reporting, the effect becomes significantly negative, suggesting that sustainability reporting can curb Tax avoidance practices. Capital intensity has a significant negative effect on Tax avoidance, both before and after moderation. The interactions between Transfer pricing and Sustainability reporting, as well as between Capital intensity and Sustainability reporting, strengthen the influence of the independent variables on Tax avoidance. These findings confirm that sustainability reporting plays a strategic role in enhancing corporate transparency and accountability regarding tax obligations.

The Influence of Socioeconomic Factors in Improving VAT Compliance and Moderated by Tax Knowledge (A Study on MSMEs in Southwest Sumba Regency, East Nusa Tenggara) Agustina Koni Loda; Ni Kadek Sinarwati; Made Aristia Prayudi
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.v7i2.6734

This study aims to analyze the influence of socio-economic factors on Value Added Tax (VAT) compliance among MSMEs in Southwest Sumba Regency, East Nusa Tenggara Province, Indonesia, with tax knowledge as a moderating variable. The study employs an associative quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The sample consists of 307 MSMEs selected through a simple random sampling technique. The results indicate that tax rule complexity, tax sanctions, detection probability, tax ethics, tax fairness, and perceptions of government spending have a positive effect on VAT compliance, while tax service quality does not have a significant effect. The tax knowledge variable only moderates the relationship between tax ethics and VAT compliance in a weakening direction and does not moderate the relationships between the other variables. Overall, VAT compliance is more influenced by structural factors, moral considerations, and perceptions of tax benefits rather than the level of taxpayer knowledge. These findings highlight the importance of strengthening government spending transparency, enforcing tax regulations, and enhancing tax education to improve sustainable MSME compliance.

The Influence of Word of Mouth, Complaint Handling, and Service Quality on Customer Loyalty at Salon Surya in Singaraja Dewi Aryanti; Putu Indah Rahmawati; Made Ary Meitriana
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.v7i2.6737

Abstract: This study aims to empirically examine the effect of word of mouth, complaint handling, and service quality on customer loyalty at Salon Surya in Singaraja. This research employs a quantitative method with a cross-sectional survey technique. The population consists of customers of Salon Surya in Singaraja, with a sample of 160 respondents selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The findings indicate that word of mouth, complaint handling, and service quality have a significant effect on customer loyalty, both partially and simultaneously, with service quality emerging as the most dominant variable in enhancing customer loyalty, while word of mouth and complaint handling also contribute positively. Theoretically, this study demonstrates that these three variables play important roles in enhancing customer loyalty in the beauty service industry and enriches the existing literature by emphasizing the dominance of service quality, supported by effective complaint handling and positive word of mouth. Practically, the findings provide valuable implications for the beauty service industry, particularly for Salon Surya in Singaraja, suggesting that improving service quality should be the primary strategy to enhance customer loyalty, accompanied by effective complaint handling and the encouragement of positive word of mouth to strengthen customer relationships and improve business performance. However, this study is limited to a single research location and focuses only on three independent variables, namely word of mouth, complaint handling, and service quality.

The Effect of Work Discipline, Motivation, and Organizational Culture on Employee Performance at Krisna Oleh-Oleh Khas Bali 5 Komang Ayu Tri Astiti; Kadek Rai Suwena; Ni Made Suci
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.v7i2.6738

This study aims to analyze the influence of work discipline, motivation, and organizational culture on employee performance at Krisna Oleh-Oleh Khas Bali 5. This research uses a quantitative approach with multiple linear regression analysis. The population in this study consists of all employees, with a total sample of 83 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using SPSS software. The results show that simultaneously, work discipline, motivation, and organizational culture have a positive and significant effect on employee performance. Partially, work discipline and motivation have a positive and significant effect on employee performance, while organizational culture does not have a significant effect. Work discipline is identified as the most dominant variable influencing employee performance. These findings indicate that improving employee performance can be achieved through strengthening work discipline and enhancing motivation, as well as optimizing the implementation of organizational culture so that it can be more deeply internalized in employees’ work behavior.

Integrating STP and Marketing Mix (4P) for Effective Storytelling Content Development for the Avoskin’s Brand on Instagram Ayu Apriana; Sampurno Wibowo; Leni Cahyani
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.v7i2.6739

Technological developments demand a more personalized marketing approach for Generation Z. Creating Storytelling Content on Instagram is an effective strategy for building emotional bonds, but its success depends heavily on the alignment of Segmenting, Targeting, Positioning (STP) and Marketing Mix (4P) strategies with audience preferences to prevent message gaps. Therefore, this study aims to determine the relationship between STP and Marketing Mix on the creation of Storytelling Content on Avoskin’s's Instagram social media. This study uses a quantitative approach with a data collection method through the distribution of online questionnaires to 105 respondents who are Avoskin’s's Instagram followers. Sampling was carried out using a purposive sampling technique. The collected data were then analyzed using descriptive statistical analysis methods and multiple linear regression with the help of IBM SPSS software tools. The results of the study prove that the STP and Marketing Mix variables partially and simultaneously have a positive and significant relationship on the creation of Storytelling Content. Together, the two independent variables contribute 86.7% to Storytelling Content. In conclusion, the integration of targeted STP mapping as a narrative foundation and the implementation of the right Marketing Mix has proven to be crucial in creating digital marketing content that is adaptive, interactive, and relevant to the target market.

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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

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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