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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

158 159 160 161 162

Evaluating The Impact of Viral Marketing Elements in TV Ads on Brand Awareness in Indonesia’s Dairy Industry Grace Thio Tryphena; Afdelia Novianti; Agystiara Maharani; Faranita Mustikasari
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.v7i2.6839

This study examines the effectiveness of television advertising in increasing brand awareness for dairy products within the Fast-Moving Consumer Goods (FMCG) sector in Indonesia. Even in today’s digital advertising era, television remains a crucial part of advertising strategies, particularly among traditional audiences who continue to rely on conventional TV channels. By examining several elements of viral marketing, such as credibility, entertainment, informativeness, and irritation, this study analyzes how consumer perceptions of TV advertising influence brand awareness. The analysis using a structural modeling approach indicates that the model exhibits good convergent and discriminant validity, with all indicators having outer loadings above 0.7 and construct reliability, as indicated by Composite Reliability values above 0.7. Adjusted R-squared indicates that the model adequately explains 50.5% of the variance in Ad Value (AV) and 57.9% in Brand Awareness (BA). Hypothesis testing indicates that credibility and entertainment significantly impact Ad Value, which in turn influences Brand Awareness. However, informativeness and irritation were found to have no significant effect. These findings highlight the importance of credibility and entertainment in driving brand awareness among dairy consumers and reinforce the role of television advertising as a still influential communication medium in the Indonesian market.

Does ESG Matter across the CLC? Evidence from Trade Credit in ASEAN Non Cyclical Firms Ellen Chaecaria Setio; Permata Wulandari
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.v7i2.6843

Trade credit financing is an important source of short-term financing. Previous studies suggest that firms’ financing behavior may vary across corporate life cycle stages, while environmental, social, and governance performance may function as a signal of credibility and reduce information asymmetry between firms and suppliers. This study aims to examine the effect of CLC on TCF and to test whether ESG performance moderates this relationship. It was hypothesized that CLC stages affect TCF and that ESG performance strengthens the relationship between CLC and TCF. This study used panel data from non-cyclical listed firms in ASEAN during the 2016–2024 period. CLC was classified based on cash flow patterns, while TCF was measured using accounts receivable, accounts payable, and net trade credit as an alternative proxy. ESG performance was measured using ESG scores. Panel regression analysis was conducted after model selection tests, including Chow, Lagrange multiplier, and Hausman tests. Firm-level control variables were also included. The findings indicate that CLC and ESG performance do not have a consistent direct effect on accounts receivable, accounts payable, or net trade credit. However, the moderating effect of ESG performance is found to be significant in specific life cycle stages. In the main model, the interaction between decline stage and ESG performance shows a positive and significant effect on accounts payable. In the alternative model using net trade credit, the interaction effects are negative and significant in the introduction and decline stages. The results suggest that ESG performance does not uniformly increase TCF, but its role depends on the firm’s life cycle stage and the trade credit proxy used. These findings support the view that trade credit decisions are shaped by firm-specific conditions, credibility signals, and financing needs rather than by life cycle or ESG performance alone.

The Effect of Professional Skepticism, Independence and Auditor Ethics on Fraud Prevention by Moderating Audit Quality (Study at Public Accountant Firm Jojo Sunarjo and Partners) Hary Aprianto; Basyiruddin Nur; Karsam Karsam
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.v7i2.6866

The purpose of this research is to determine the influence of Professional Skepticism, Independence, and Auditor Ethics on Fraud Prevention moderated by Audit Quality. The research method used is a quantitative research approach. The data for this research was obtained from the distribution of questionnaires to all JS & R Public Accountant Offices, totaling 100 Auditor respondents. The analysis technique used was PLS SEM version 4. Based on the research results, it is stated that Professional Skepticism has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.307 and a p-value of 0.018. Independence has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.238 and a p-value of 0.013. Auditor Ethics has a significant positive effect on Fraud Prevention with a path coefficient value of 0.256 and a p-value of 0.002. Audit Quality moderates the effect of Professional Skepticism on Fraud Prevention with a path coefficient value of 0.286 and a p-value of 0.004. Audit Quality moderates the effect of Independence on Fraud Prevention with a path coefficient value of -0.304 and a p-value of 0.025. Audit Quality does not moderate the effect of Auditor Ethics on Fraud Prevention with a path coefficient value of 0.028 and a p-value of 0.374.

Digital Financial Transparency in Local Governments: The Role of Leverage, Dependency, and Fiscal Independence Ready Wicaksono; Dwi Cahyo Utomo; 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.v7i2.6867

This study examines the influence of leverage, regional dependency, and regional independence on the disclosure of local government financial statements through internet-based reporting. The research employs a quantitative method with a causal approach using secondary data obtained from the financial statements of local governments in Kalimantan for the fiscal years 2018–2022. The sample was selected using purposive sampling, resulting in 30 observations. Data were analyzed using multiple linear regression analysis after passing classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that leverage has a significant effect on the disclosure of local government financial statements through the internet. Regional dependency, however, does not significantly affect financial disclosure. Meanwhile, regional independence shows a significant positive effect on the disclosure of financial statements. These findings suggest that the financial characteristics of local governments, particularly leverage and fiscal independence, play an important role in encouraging transparency and accountability in internet-based financial reporting. The coefficient of determination shows that the independent variables explain 34.4% of the variation in financial disclosure, while the remaining variation is influenced by other factors not included in this study. This study highlights the importance of strengthening financial independence and improving financial management practices to enhance transparency in local government financial reporting.

The Effect of Capital Intensity and Thin Capitalization on Tax Avoidance with Company Size as a Moderator I Dewa Ayu Heriyanti; I Made Pradana Adiputra; Lucy Sri Musmini
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.v7i2.6869

Tax avoidance refers to efforts undertaken by taxpayers to legally minimize tax burdens by exploiting loopholes or weaknesses within existing tax regulations. Several factors may contribute to tax avoidance practices, including capital intensity, thin capitalization, and firm size. This study aims to analyze the effects of capital intensity and thin capitalization on tax avoidance, with firm size serving as a moderating variable, in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach using multiple linear regression analysis and moderated regression analysis, with data processed through Stata. The sampling technique applied was purposive sampling, resulting in 180 observations derived from 45 companies. The findings indicate that capital intensity has a significant effect on tax avoidance, whereas thin capitalization does not significantly affect tax avoidance. Furthermore, firm size is proven to moderate the influence of both capital intensity and thin capitalization on tax avoidance. These findings suggest that the scale of a company may influence its tendency to utilize debt financing and fixed asset ownership as mechanisms for tax management.

Determining Factors in Handling Incidents Impacting Business Continuity in LRT Jabodebek Division Diahayu Nugrahaning Widhi; Tanti Novianti; Aruddy Aruddy
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.v7i2.6870

Operational continuity is crucial for rail-based public transportation systems because of their complexity and interconnection. This study assesses the coherence of Business Continuity Management/Business Continuity Plan (BCM/BCP) components and identifies key criteria for the establishment of BCM/BCP in the LRT Jabodebek Division of PT Kereta Api Indonesia (Persero). A mixed-methods approach was utilized, integrating document analysis, in-depth interviews, Focus Group Discussions (FGDs), and the Analytical Hierarchy Process (AHP). The results demonstrate that current BCM/BCP-related papers have not been cohesively integrated and are deficient in essential continuity components, such as Business Impact Analysis (BIA), Recovery Time Objectives (RTOs), and quantifiable continuity metrics. The AHP results indicate that Human Resources is the predominant criterion (41%), succeeded by Systems and Technology (25%), Infrastructure (15%), External Factors (11%), and Operations (7%). The Integrated Business Impact Analysis (BIA) has been identified as the foremost strategic choice. These findings underscore the significance of organizational preparedness, continuity governance, and human-centered resilience in sustaining operational continuity within highly automated railway systems.

The Effect of Corporate Governance on Earnings Management with Audit Tenure as a Moderating Variable Hasnawati Hasnawati; Sri Daryanti Zen
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.v7i2.6883

This study aims to analyze the effect of corporate governance proxied by board independence, board gender, audit committee financial expertise, and audit committee size on earnings management with audit tenure as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with a sample of 23 companies or 115 observations selected using purposive sampling. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA). The results indicate that board independence, board gender, and audit committee financial expertise do not have a significant effect on earnings management. Meanwhile, audit committee size has a significant negative effect on earnings management. Audit tenure is unable to moderate the relationship between board independence, board gender, and audit committee size and earnings management. Meanwhile, audit tenure moderates the relationship between audit committee financial expertise and earnings management with a significant positive direction that is inconsistent with the research hypothesis. This study indicates that the effectiveness of corporate governance in reducing earnings management practices still depends on the quality of corporate monitoring.

The Influence of Leadership Style, Employee Engagement, and Work Environment on Service Quality: A Systematic Literature Review Nur Endah Sabarini; Supardi Supardi
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.v7i2.6889

This study aims to examine the influence of leadership style, employee engagement, and work environment on service quality through a Systematic Literature Review (SLR) approach. Data were collected from scientific articles systematically selected using the PRISMA procedure from Scopus-indexed databases and reputable international journals (2018–2024), resulting in 20 high-quality articles. Findings reveal that transformational leadership style demonstrates the strongest influence on service quality (r = 0.58), followed by servant leadership (r = 0.52). Employee engagement acts as a significant partial mediator in the relationship between leadership and service quality, with an indirect effect contribution of 35–60%. The work environment significantly contributes to service quality (r = 0.52), with the socio-psychological dimension exerting a stronger influence (60%) than the physical dimension (40%). A strong synergistic effect exists among the three variables, where integrated optimization yields a 35–45% improvement in service quality. This study provides a theoretical contribution in the form of a holistic conceptual framework for comprehensively understanding the determinants of service quality.

Policy Analysis and Decision-Making Framework for ESG Strategy Implementation at Pertamina's Refinery Sri Hartati; Valid Hasyimi
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.v7i2.6891

This study develops a policy analysis and decision-making framework for evaluating Environmental, Social, and Governance (ESG) strategy implementation in Pertamina's refinery business. It responds to the managerial tension between energy security, operational reliability, decarbonization, ESG credibility, and market confidence in a state-owned energy enterprise. A sequential mixed-methods single-case design was applied by combining stakeholder analysis, PESTLE analysis, Kepner-Tregoe problem diagnosis, ESG benchmarking, and Binary Analytic Hierarchy Process based on executive-level judgments. The findings show that the main issue is not the absence of ESG commitment but the weak alignment between ESG pillars and decision routines. Binary AHP supports adjusting the existing decision-making system with a priority score of 58.5% and a consistency ratio of 0.044. The study recommends an integrated ESG materiality matrix, carbon-adjusted capital allocation, an ESG digital dashboard, and phased governance integration to improve ESG strategy execution.

Analysis of MSMEs Sustainability through Competitive Business Advantage from a Service Dominant Logic Perspective Yuli Cesima Panggabean; Mariana Simanjuntak
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.v7i2.6897

This study aims to analyze the effect of marketing innovation and market orientation on business sustainability from the Service-Dominant Logic (SDL) perspective. A quantitative approach was employed using a survey method involving souvenir businesses in Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that marketing innovation and market orientation have a positive and significant effect on business competitiveness and sustainability. In addition, business competitiveness positively influences sustainability. These findings indicate that the ability to develop innovative marketing strategies and understand market needs plays an important role in maintaining business sustainability. This study contributes to the development of the Service-Dominant Logic perspective by emphasizing value creation through marketing innovation and market orientation to support sustainable business performance.

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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