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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

Determination of Women's Skincare Product Purchase Decisions: The Role of Halal Labels, Lifestyle, and Brand Awareness Farhandika Rahid Firmansyah; Humairoh Humairoh
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.v7i2.6804

This study aims to determine the role of halal labels, lifestyle, and brand awareness on women's skincare product purchasing decisions in Tangerang City. The object of the study focused on consumer behavior, where skincare products were used as the context, with Wardah being the most frequently chosen brand by respondents. This study used a quantitative approach with a purposive sampling technique. The sample size was 100 respondents with an age range of 15 to 54 years. Data collection was carried out through a questionnaire with a Likert scale. Data analysis using SPSS version 25 included descriptive statistical analysis, validity and reliability tests, classical assumption tests, regression tests, correlation tests, coefficient of determination tests, and hypothesis tests. The results showed that partially halal labels, lifestyle, and brand awareness had a positive and significant effect on purchasing decisions. Simultaneously, these three variables also had a positive and significant effect on purchasing decisions. The coefficient of determination value of 0.597 indicated that halal labels, lifestyle, and brand awareness were able to explain purchasing decisions by 59.7%, and the remaining 40.3% was influenced by other factors outside this study. This study shows that clarity of halal labels, lifestyle compatibility, and brand awareness play a significant role in driving skincare product purchasing decisions. Limitations of this study lie in the combination of variables used and the focus on female skincare consumers in Tangerang City. The results are expected to inform business owners' considerations in developing more effective marketing strategies.

Blue Ocean Strategy in Healthy Bakeries in Bali Dewa Ayu Iva Kayana Putri
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.v7i2.6808

This study aims to analyze the implementation of the Blue Ocean Strategy in healthy bakeries in Bali in creating new market spaces and sustainable competitive advantages. The research employed a qualitative approach using a case study method at Oka’s Bakery & Cafe, Finnfit Bakery, and Bali Buda. The findings reveal that the three bakeries successfully established new market spaces grounded in the healthy lifestyle trend through value innovation, product differentiation, and enhanced customer experience. Finnfit Bakery demonstrated the strongest strategy in developing a niche market based on the concept of a fitness-oriented bakery, while Bali Buda excelled in emotional branding and sustainability practices. Oka’s Bakery illustrated a transformation process from a conventional bakery into a health-oriented bakery business. The study further indicates that value innovation occurs not only at the product level but also within the dimensions of consumption experience and the lifestyle meanings offered to customers. The competitive advantages possessed by healthy bakeries in Bali are characterized as valuable, rare, inimitable, and non-substitutable.

A Systematic Review of How Usability and Accessibility Drive Satisfaction in Next-Gen E-Government Mohammad Bintang Progresto; Muhammad Rifqi Arviansyah
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.v7i2.6822

This study discusses user satisfaction in e-government service using the framework of communication theory, specifically the usability-accessibility standard and the Technology Acceptance Model (TAM). The primary aim is to analyze how usability and accessibility affect user satisfaction on various e-government platforms. This will be based on communications and information system theories. The study does not formulate a strict hypothesis but would be open to well-considered systems that are well-correlated with citizen satisfaction. A systematic literature review (SLR) was conducted, combining 54 peer-reviewed papers from 2008 to 2024. Utilizing PRISMA guidelines, articles were chosen and analyzed thematically within six research questions (RQ1–RQ6). Methods employed were qualitative and quantitative, including questionnaires, usability testing, and model-based measurement (e.g., TAM, DeLone & McLean IS Success Model) as the primary framework of analysis. Results show that usability (32 studies) and accessibility (in 32 combined cases) are standard drivers of satisfaction, particularly in Government-to-Citizen (G2C) services, which made up 85% of the articles. Technical limitations, poor interface design, and infrastructural deficiency were the most cited hindrances. The findings validate TAM's explanatory power and coincide with previous communication-oriented usability models, such as ISO 9241. Though user-centered design is cited most, it’s not examined as a distinct variable for accessibility in this review. This review concludes that e-government user satisfaction is defined by a combination of technical, design, and communication variables. Future research must concentrate on accessibility as a standalone measure and broaden research on Government-to-Government (G2G) services to gain a comprehensive understanding.

Implementation and Role of the Productive Waqf Incubation Program (IWP) of the Ministry of Religious Affairs of the Republic of Indonesia in the Development of Nazhir Entrepreneurship Yessy Septrimadona; Nur Azwani bt Mansor; Siti Aisyah Adelina; Julina Julina
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.v7i2.6837

This study examines the implementation and role of the Productive Waqf Incubation Program (IWP) of the Ministry of Religious Affairs of the Republic of Indonesia in developing nazhir entrepreneurship. The study is motivated by the large potential of waqf in Indonesia that has not yet been fully managed productively, since many waqf assets are still used for direct worship purposes and have not been directed toward sustainable socio-economic activities. This research aims to analyze the implementation of IWP, its role in strengthening the entrepreneurial capacity of nazhir, and its impact on local economic development and community welfare. This study uses a qualitative method with a descriptive approach. Data were obtained through observation of productive waqf practices, interviews with the Directorate of Zakat and Waqf Empowerment and nazhir who received the program, and documentation studies of regulations, reports, and related literature. The findings show that IWP is implemented through asset mapping, administrative and field verification, business feasibility assessment, nazhir training and certification, capital assistance distribution, mentoring, monitoring, evaluation, and business development. The program transforms nazhir from administrative managers into social entrepreneurship actors who are able to develop waqf assets productively, professionally, and accountably. This study concludes that IWP can serve as a sustainable productive waqf development model in Indonesia and can be replicated according to each region's local potential in a more adaptive, measurable, collaborative, inclusive, and public-benefit-oriented manner.

Revitalization of Musyarakah Financing in BMT (Baitul Maal wat Tamwil) Muhamad Fajar Bayu Pratama; Wiwit Mustafidah
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.v7i2.6844

Musyarakah financing at Baitul Mal wat Tamwil (BMT) still faces a gap between product availability and effective implementation. This study aims to analyze the management of musyarakah financing and formulate its revitalization strategy at BMT UGT Capem Genteng, Banyuwangi. The study employs a qualitative approach with a single case study design. Data were collected through in-depth interviews with three key informants (branch head, head of financing department, and SME member) and direct observation. Data analysis used the interactive model of Miles, Huberman, and Saldaña. Findings indicate that musyarakah is in a state of administrative availability without effective realization. The main barriers are structurally twofold: from the members’ side (preference for fixed installments and mixed productive-consumptive use of funds) and from the institutional side (absence of business bookkeeping, moral hazard, technological limitations, and weak human resource competency). This study formulates the Four Pillar Revitalization Model (MR4P) encompassing education and hybrid musyarakah product innovation, strengthening of governance and risk management, digital technology optimization, and HR capacity building based on maqashid syariah values.

The Influence of Administrative Practices and Service Quality on Patient Loyalty Mediated by Patient Satisfaction Sylvia Agestie; Rizqi Athalia; Thalia Puteri Oktariana; Maria Nainggolan H
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.v7i2.6849

Acquiring new patients and retaining existing patients is a challenge for healthcare institutions due to competition in the healthcare industry. This study aims to analyze the influence of administrative practices and service quality on patient loyalty through patient satisfaction as the mediator. The study population was patients at Pelabuhan Hospital Palembang. A total of 156 patients became the research respondents. Purposive sampling technique was chosen as the method of obtaining the research sample. Data collection was carried out using Google Forms. Data analysis methods used were PLS SEM and importance performance map analysis. The results of the study did not indicate any influence of administrative practices on patient loyalty, but administrative practices had a positive effect on patient satisfaction. Service quality was found to have a positive effect on patient satisfaction and also patient loyalty. Patient satisfaction was found to have a positive effect on patient loyalty. Patient satisfaction fully mediated the effect of administrative practices on patient loyalty. Patient satisfaction partially mediated the effect of service quality on patient loyalty. Service quality and patient satisfaction are factors that must be considered to maintain patient loyalty. Further research can be conducted on other patients at other hospitals around Palembang, conducted longitudinally, and using a combination of qualitative and quantitative methods to enrich the research results.

Analysis of the Impact of Profitability on Stock Returns for Banking Companies Listed on the Indonesia Stock Exchange, 2020–2024 Metania Lestari Alifiana; Ade Adriani; Rahma Yuliani
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.v7i2.6854

This study aims to analyze the effect of profitability ratios on stock returns for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The independent variables used are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), while the dependent variable is stock returns. The research method used is a quantitative approach with multiple linear regression analysis. The results indicate that, collectively, all five profitability ratios significantly influence stock returns (R² = 0.710). Individually, ROE, GPM, and NPM have a significant positive effect, while ROA and OPM do not have a significant effect. NPM is the most dominant variable influencing stock returns. These findings indicate that profitability, particularly net profit and return on equity, is a key factor in attracting investor interest in the banking sector.

What is Client Satisfaction a Mediating Variable between Promotion, Quality of Service, and Client Trust in the Decision to Use Tax Consultant Services Revilia Sanusi; Humairoh Humairoh
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.v7i2.6857

This study aims to analyze the influence of promotion, service quality, and client trust on the decision to use the services of a tax consultant, with client satisfaction as a mediating variable in the Tax Novena in Tangerang City. This study uses a quantitative method with data collection techniques through the distribution of questionnaires to Novena Tax clients. The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of the SmartPLS application. The results of the study show that promotion and client trust have a positive and significant effect on client satisfaction, but the quality of service does not affect client satisfaction. In addition, promotion, service quality, and client trust have a positive and significant effect on the decision to use the services of a tax consultant, while satisfaction has a significant negative effect. The results of the indirect effect test showed that client satisfaction was not able to mediate the influence of promotion, service quality, and client trust on the decision to use the services of a tax consultant at the Tax Novena in Tangerang City. Based on the results of the study, Novena Pajak is advised to improve its promotional strategy by maintaining service quality and client trust in order to improve decisions to use tax consultant services.

Forecast-Driven Spare-Parts Inventory Control in Coal-Mining Operations: An Integrated Operational–Financial Framework Muhammad Candany; Liane Okdinawati
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.v7i2.6858

Coal-mining contractors face challenges in maintaining equipment availability while controlling spare-parts inventory costs. This study examines how PT Geobara Energy, a coal-mining contractor in Muara Enim, South Sumatra, can reduce critical spare-parts stockout exposure through an integrated forecasting and continuous-review inventory policy. Using operational and inventory data from 2023–2025, the study applies ABC classification, demand-pattern screening, item-specific forecasting selection, and EOQ–ROP–Safety Stock analysis. The results show that only 11 of 16 high-value spare parts were suitable for quantitative forecasting. Simpler forecasting methods, particularly Single Exponential Smoothing and Trend Analysis, outperformed complex seasonal models. The proposed EOQ-based policy reduced annual inventory cost from Rp124,291,519 to Rp49,375,014, representing a 60.3% reduction while maintaining replenishment protection for critical spare parts. The findings suggest that spare-parts inventory control should be managed as an integrated operational–financial governance system rather than merely as a warehouse activity.

A Study on Financial Management among Generation Z in Malang City Trianita Diana Turosida; Endang Sri Andayani; Satia Nur Maharani
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.v7i2.6860

This research analyzes the effect of financial literacy, hedonic lifestyle, and fear of missing out (FOMO) on the financial management behavior of Generation Z in Malang City by involving locus of control as an intervening variable. The study applied a quantitative explanatory design using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with 385 respondents aged 18–27 years. The findings reveal that financial literacy does not significantly influence financial management behavior or locus of control. In contrast, hedonic lifestyle and FOMO demonstrate a significant relationship with locus of control, although FOMO does not directly affect financial management behavior. The results further indicate that locus of control positively contributes to financial management behavior and acts as a mediating variable in the relationship between hedonic lifestyle, FOMO, and financial management behavior. This study concludes that financial management behavior among Generation Z in the digital era is shaped not only by financial understanding, but also by psychological and social influences.

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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