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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 1,600 Documents

156 157 158 159 160

The Influence of Green Economy Policies on Company Marketing Strategies in Indonesia Seno Sudarmono Hadi
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.v7i2.6745

This study examines the influence of green economic policies on the marketing strategies of companies in Indonesia. Using a qualitative approach, the study analyzes how different types of green economic policies influence the innovation strategies of manufacturing companies, identifies factors that facilitate or hinder the adoption of sustainable business practices, and evaluates the effectiveness of these policies in encouraging innovation. The results show that policies that combine regulation with economic incentives are most effective in stimulating sustainable innovation. Companies respond by increasing investment in clean technologies, adopting eco-design approaches, and even changing their business models. The effectiveness of these policies varies depending on company size, with SMEs facing greater challenges in adapting. The study also reveals the critical role of digital technologies in accelerating sustainable innovation, despite raising concerns about the digital divide. Key challenges identified include the risk of carbon leakage and the need for international policy coordination. The study concludes that while green economy policies have significant potential to drive the transformation of the manufacturing sector towards more sustainable practices, their implementation requires a cautious approach tailored to specific contexts. Recommendations include developing specific support programs for SMEs, enhancing international cooperation, and investing in education and infrastructure to support the transition to a green economy.

The Influence of Financial Inclusion, Digital Financial Literacy, and Risk Perception on Investment Decisions in Generation Z Galih Rizkie Harianto; Ranila Suciati
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.v7i2.6772

This study aims to analyze the influence of financial inclusion, digital financial literacy, and risk perception on investment decisions in Generation Z in Greater Jakarta. The background of the research is based on the increasing number of young investors in the Indonesian capital market, but there is still a gap between access to finance, digital-financial capabilities, and the quality of investment decisions. This study uses a quantitative approach with purposive sampling techniques. The respondents of the study were 244 Generation Z aged 18-29 years old who were domiciled in Greater Jakarta, had experience investing in the capital market, and used financial or digital investment applications. The data was analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of SmartPLS. The results of the study show that financial inclusion has a positive and significant effect on investment decisions. Digital financial literacy also has a positive and significant effect on investment decisions. In addition, risk perception has been proven to have a positive and significant effect on investment decisions. The R-square value of 0.652 shows that the three variables are able to explain 65.2% of the variation in investment decisions. These findings confirm that Generation Z's investment decisions are influenced by the ease of access to finance, the ability to understand digital financial services, and the ability to evaluate investment risks.

The Role of Customer Satisfaction in Mediating the Effect of Service Quality and Trust on Customer Loyalty at LPD Tanjung Benoa Mensen Mone Hae; Ni Luh Wayan Sayang Telagawathi; Ni Made Ary Widiastini
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.v7i2.6773

This study aims to analyze the role of customer satisfaction in mediating the influence of service quality and trust on customer loyalty at LPD Tanjung Benoa. The phenomenon of declining customer numbers and decreasing levels of customer satisfaction formed the basis for conducting this research. Customer loyalty is an important factor for the sustainability of financial institutions; therefore, service quality and trust need to be improved in order to create sustainable customer satisfaction. This study employed a quantitative approach with an explanatory research design. The population consisted of all loan and deposit customers of LPD Tanjung Benoa, totaling 1,242 customers. The sampling technique used was probability sampling with a simple random sampling method, resulting in a sample of 160 respondents. Data were collected through the distribution of questionnaires using a Likert scale. The data analysis technique used was Structural Equation Modeling based on Partial Least Square (PLS-SEM). The results showed that service quality has a positive and significant effect on customer loyalty, trust has a positive and significant effect on customer loyalty, and customer satisfaction has a positive and significant effect on customer loyalty. In addition, service quality and trust were also proven to have a positive and significant effect on customer satisfaction. Customer satisfaction was able to mediate the influence of service quality on customer loyalty and also mediate the influence of trust on customer loyalty at LPD Tanjung Benoa.

A Literature Study on Cultural Digitalization in Efforts to Enhance Product Value and National Image in the Creative Industry Osin Marjelina Leho; Ni Made Ary Widiastini; Ni Nyoman Yulianthini
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.v7i2.6777

The study ains to examine how cultural digitalization is implemented within the creative industry sector and whether it contributes to enhancing product value and national image. This research employs a literature review method by analyzing 34 relevant articles obtained from Google Scholar, DOAJ, SINTA portal, and other academic scientific databases using the keywords “cultural digitalization,” “digital transformation,” “creative industry,” “national image,” and “product value.” Although numerous studies have discussed cultural digitalization within the creative industry context, a significant gap remains. Specifically, there is no clearly integrated model that systematically links the stages of cultural digitalization to improvements in product value and national image. Therefore, this study proposes an integrated model approach consisting of five stages of cultural digitalization: digital data collection, cultural adaptation into digital platforms, creative marketing strategies, global self-image positioning strategies, and sustainable digital transformation. The findings suggest that integrating these stages into a comprehensive framework connects previous research outcomes, particularly in explaining the relationship between digital transformation, product value enhancement, and national image development. Future research is expected to further develop a sustainable cultural digitalization implementation model and conduct empirical analyses across creative industry subsectors to strengthen economic value and national image.

The Influence of Competence, Compensation, and Communication Skills on Work Productivity at PT Putra Darma Indonesia Fariza Fitria; Nurma Sari; Rizky Aulia Dita
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.v7i2.6792

Human resource management (HRM) constitutes a critical determinant of a company’s ability to achieve organizational objectives and sustain employee productivity. This study aims to examine the influence of competence, compensation, and communication skills on employee work productivity at PT Putra Darma Indonesia, a company operating in the coffee industry and export sector. The company faces several challenges, including suboptimal employee competence resulting from limited training opportunities, a compensation system that has yet to fully align with employees’ needs and expectations, and inadequate communication skills due to ineffective formal communication channels. This research was conducted to evaluate the extent to which these three variables contribute to employee productivity. The findings reveal that competence does not exert a significant influence on work productivity, whereas compensation and communication skills demonstrate significant effects, with communication skills exhibiting a negative directional relationship. Simultaneously, the three variables collectively influence employee productivity. These findings indicate that the company should optimize its compensation system while also reassessing and strengthening competence development and communication practices to improve employee productivity more effectively.

The Influence of Big 4 Audit Firms and Audit Fees on the Communication of Key Audit Matters with the Moderating Role of Audit Committee Financial Expertise Adillah Abir Syofnita; Annisaa Rahman
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.v7i2.6795

This study examines the effect of Big 4 audit firms and audit fees on the communication of Key Audit Matters, with audit committee financial expertise as a moderating variable. The study was conducted on companies listed on the Indonesia Stock Exchange during 2022–2024. This research uses a purposive sampling method, resulting in a sample of 501 companies from a population of 930, with a total of 1,503 observations. The analytical method used is negative binomial regression. The results of this study show that Big 4 audit firms have a significant positive effect on both the number of issues and number of words in KAMs. Audit fees do not have a significant effect on the number of KAMs issues but have a significant negative effect on the number of KAMs words. In addition, audit committee financial expertise is able to strengthen the relationship between Big 4 audit firms and both the number of issues and the number of words in KAMs. Conversely, it is not able to moderate the relationship between audit fees and both the number of issues and words in KAMs.

Implementation of the PIECES Framework and the Effectiveness of the Online Weighbridge System on Road Traffic Safety through Driver Compliance Jati Kristianto; Aang Gunawan; Edhie Budi Setiawan
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.v7i2.6796

Over Dimension and Over Loading (ODOL) violations remain a major contributor to infrastructure degradation and traffic accidents in Indonesia, particularly in Banten Province. The Online Weighbridge System (Jembatan Timbang Online/JTO) at UPPKB Cikande was designed as a technology-based monitoring instrument to mitigate these violations. This study aims to analyze the implementation of the PIECES Framework (Performance, Information, Economics, Control, Efficiency, Service) and the effectiveness of JTO on road traffic safety, with driver compliance acting as a mediating variable. A quantitative approach was employed through a questionnaire survey of 385 freight drivers selected via purposive sampling at UPPKB Cikande, and the data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) on SmartPLS. The results demonstrate that JTO effectiveness has a positive and significant impact on driver compliance (0.689) and on traffic safety (0.666); Furthermore, driver compliance significantly influences traffic safety (0.294). The PIECES Framework significantly affects both compliance (0.298) and safety (0.314), with compliance serving as a significant mediator in both pathways. The “Performance” and “efficiency” dimensions obtained the highest scores, indicating that JTO has successfully accelerated the weighing process, whereas “service” and “control” require further enhancement. The study concludes that integrating PIECES Framework with JTO operations strengthens compliance and supports safer freight transportation. It recommends the optimization of system technology, supervisory services, and consistent law enforcement to foster adaptive and data-driven transportation policies.

The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size Anisa Eka Askiantari; Abdul Rohman
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.v7i2.6799

This study examines the effect of Environmental, Social, and Governance (ESG) performance on audit report lag (ARL) with audit firm size as a moderating variable. The study employs a quantitative approach using panel data from manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Data were analyzed using panel regression with the Random Effect Model (REM). The results indicate that the governance score has a significant negative effect on audit report lag, while the environment score and social score do not show significant effects. Furthermore, audit firm size only moderates the relationship between social score and audit report lag, whereas no moderating effect is found for the environmental and governance dimensions. These findings suggest that auditors place greater emphasis on governance quality than on environmental and social disclosures in assessing audit risk and audit efficiency. This study contributes to the literature on ESG and audit timeliness in emerging markets and provides practical implications for companies, auditors, and regulators regarding the importance of governance quality and ESG integration in improving financial reporting timeliness.

The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia Syarifah Nailul Azkia; Dini Rosdini; Citra Sukmadilaga
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.v7i2.6800

Timely audited financial reporting is essential for maintaining the relevance of accounting information and reducing information asymmetry among stakeholders. Following the implementation of SA 701, Key Audit Matter (KAM) disclosures have become an important component of auditor reporting that may influence audit completion time. This study examines whether KAM disclosure characteristics affect Audit Report Lag (ARL) among non-financial firms listed on the Indonesia Stock Exchange during 2022–2024.This study employs panel data regression using 771 firm-year observations from 257 firms in the consumer cyclicals, property and real estate, and energy sectors. The results show that the number of KAMs has no significant effect on ARL. By contrast, the length of KAM disclosure is negatively affect ARL. In addition, firm size, profitability, leverage, and audit opinion do not significantly affect ARL. These findings imply that the length of KAM disclosure, rather than its quantity, is more relevant in explaining audit timeliness in Indonesia.

Business Development Strategy Using Swot Analysis in an Effort to Improve Competitiveness at UD Sinar Terang Rohimah Sirri; Sonja Andarini
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.v7i2.6802

This study aims to formulate business development strategies to enhance competitiveness at UD Sinar Terang using SWOT analysis. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The informants include the business owner, employees, suppliers, and customers. The results indicate that UD Sinar Terang's main strengths lie in friendly service, honesty, competitive pricing, product completeness, and strong relationships with customers and suppliers. However, weaknesses include manual recording systems, dependence on the owner, and potential operational errors. From an external perspective, opportunities include increasing construction activities, partnerships with contractors, and digital marketing potential. Meanwhile, threats mainly arise from intense price competition and the presence of numerous competitors. Based on IFAS and EFAS analysis, UD Sinar Terang is positioned in Quadrant I (Strength–Opportunity), indicating an aggressive strategy. Therefore, the recommended strategy is to leverage internal strengths to seize external opportunities, such as improving service quality, expanding market reach, and modernizing operational systems.

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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

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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