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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 1,652 Documents

160 161 162 163 164

Rural Women’s Entrepreneurship and Local Economic Development: A Sustainable Livelihood Framework Perspective Simbolon, Livia Mariyetta; Simanjuntak, Mariana
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.v7i2.6898

This study aims to analyze the effects of livelihood capitals within the Sustainable Livelihood Framework on women’s entrepreneurship and on gender equality in rural communities. The study focuses on four forms of capital, namely human capital, physical capital, social capital, and natural capital, with women’s entrepreneurship treated as a mediating variable and gender equality as the dependent variable. A quantitative research approach was employed using Structural Equation Modeling-Partial Least Square (SEM-PLS). Primary data were obtained through questionnaires distributed to women entrepreneurs in rural areas. The results reveal that human capital and physical capital significantly and positively influence women’s entrepreneurship, whereas social capital and natural capital have no significant effect. These findings suggest that strengthening individual capacities and improving access to productive infrastructure are essential for promoting women’s entrepreneurship in rural areas and advancing gender-inclusive local economic development.

The Role of Marketing Innovation in Household Business Sustainability: A Resource-Based View Approach Sipahutar, Icha Darlene Hanna; Simanjuntak, Mariana
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.v7i2.6899

Marketing innovation has become an important capability that enables household businesses to improve competitiveness and adapt to changing market conditions. Through product innovation, price innovation, promotion innovation, and retail innovation, business actors can create value and strengthen their market position. This study aims to examine the influence of product innovation, price innovation, promotion innovation, and retail innovation on marketing innovation, as well as the effect of marketing innovation on household business sustainability from a Resource-Based View (RBV) perspective. A quantitative approach was employed using a survey of 210 household food business actors in Medan City selected through purposive sampling. Data were collected through a structured questionnaire measured using a seven-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that product innovation, retail innovation, and promotion innovation have positive and significant effects on marketing innovation, while price innovation has no significant effect. Furthermore, marketing innovation does not significantly influence household business sustainability. These findings suggest that product quality, promotional capabilities, and diversified sales channels represent valuable internal capabilities that support marketing innovation. This study contributes to the Resource-Based View literature by providing empirical evidence regarding the role of internal capabilities in fostering marketing innovation among household food businesses.

A Decision-Making Framework for Securing Compliant UCO Supply for SAF Production Widodo, Ahmad Tiko; Novani, Santi
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.v7i2.6900

PT Pertamina Patra Niaga (PPN) faces strategic challenges in sourcing qualified Used Cooking Oil (UCO) to meet Indonesia’s Sustainable Aviation Fuel (SAF) mandates. The government strictly enforces a 1% SAF blend by 2027 and 5% by 2029, pressuring PPN to secure a cost-effective and ISCC CORSIA-compliant supply chain. This study aims to evaluate four strategic alternatives: 100% "Make" UCO, 100% "Buy" UCO, 100% "Make" SAF Domestic, and "Partially Buy" SAF. A quantitative approach using the Analytic Hierarchy Process (AHP) was conducted, collecting primary data through questionnaires from the Board of Directors of PPN's Subholding Downstream. The findings reveal that executives heavily prioritize compliance objectives over short-term commercial gains. The AHP synthesis indicates that the 100% "Make" SAF Domestic strategy is the most optimal (36.2%), strongly supported by a 100% "Buy" UCO upstream model (31.3%). To mitigate supply chain risks and traceability fraud in the informal sector, this study recommends a digitally governed hybrid approach. This involves integrating blockchain traceability and establishing cross-institutional collaborations with the National Nutrition Agency (Badan Gizi Nasional). Ultimately, this framework provides a robust decision tool for establishing compliant and sustainable aviation fuel ecosystems in emerging markets.

Detecting Financial Statement Fraud in Public Sector Institutions: Insights from Internal Auditors in Law Enforcement Organizations Ramadhan, Eko; Jatmiko, Tri
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.v7i2.6907

This study aims to explore the role of auditors in detecting fraudulent financial statements within police agencies, particularly at the Regional Police (POLDA) level. Using a qualitative approach with an interpretive paradigm and phenomenological methods, this study examines the experiences of internal auditors from the Regional Supervisory Inspectorate (Itwasda) in dealing with the dynamics of public sector financial oversight. Data were collected through semi-structured interviews and audit document analysis. The results indicate that the role of auditors is not limited to detection functions but also encompasses fraud prevention and response through a risk-based approach and cross-institutional collaboration. Key challenges include limited access to information, bureaucratic complexity, and potential conflicts of interest within the organizational structure. This study enriches the forensic accounting literature by presenting a contextual perspective from the public sector and reaffirms the relevance of Responsive Regulation theory in audit practice.

The Influence of Service MSMEs and Service Design on Value Co-Creation through Experiential Authenticity in Tourism MSMEs Sinurat, Theresia; Manalu, Santi Agustina
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.v7i2.6910

This research aims to analyze the influence of Service MSMEs and Service Design on Value Co-Creation through the mediating role of Experiential Authenticity in tourism MSMEs in Samosir Regency. The study employed a quantitative approach with an explanatory research design. Data were collected from 130 tourists who had interacted directly with tourism MSME services in Samosir Regency using purposive sampling techniques. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that Service MSMEs have a positive and significant influence on Experiential Authenticity. In addition, Service Design was also found to positively and significantly influence Experiential Authenticity. Furthermore, Experiential Authenticity has a positive and significant influence on Value Co-Creation. The results suggest that the quality of service interactions, integration of local cultural values, and well-structured service designs contribute to the formation of authentic tourism experiences and strengthen tourists’ participation in the value creation process. This research contributes to the development of tourism marketing literature within the perspective of Service-Dominant Logic by explaining the role of authentic experiences in encouraging Value Co-Creation in tourism MSMEs.

Improvement Strategy Quality Public Services in the Organizational Section District Regional Secretariat Gusliana, Yeni; Zulher, Zulher; Kasmawati, Kasmawati
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.v7i2.6948

This study aims to analyze strategies for improving the quality of public services in the Organizational Section of the Kampar Regency Regional Secretariat. The background of the study is based on the importance of public services as an indicator of government performance, as well as the ongoing obstacles in its implementation even though the Public Satisfaction Index (IKM) shows an increasing trend. This study uses a qualitative approach with descriptive methods. Data were obtained through observation, interviews, and documentation, then analyzed using the SWOT approach to identify internal and external organizational factors. The results show that the quality of public services has improved, but is not yet fully optimal. The main obstacles include the inconsistent implementation of standard operating procedures, limited competency of apparatus, and the suboptimal use of technology. Based on the SWOT analysis, strategies that can be implemented include increasing human resource capacity, utilizing information technology, and simplifying service procedures. This study concludes that improving the quality of public services requires integrated and sustainable efforts to be able to meet the needs and expectations of the community more effectively.

Analyzing the Impact of Hybrid Working Practices and Online Recruitment Strategies on Employee Performance and Organizational Effectiveness Qodariah, Qodariah; Ramadhan, Tubagus Guruh
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6931

The rapid advancement of digital transformation has encouraged organizations to adopt hybrid working practices and online recruitment strategies as key components of contemporary human resource management. These approaches are expected to improve employee performance while enhancing organizational effectiveness in increasingly dynamic business environments. This study aims to analyze the impact of hybrid working practices and online recruitment strategies on employee performance and organizational effectiveness. The study employed a Narrative Literature Review (NLR) approach by synthesizing findings from peer-reviewed journals, books, conference proceedings, and research reports published between 2015 and 2025. Data were collected from reputable academic databases and analyzed using narrative analysis to identify recurring themes, patterns, and research gaps. The findings indicate that hybrid working practices positively influence employee performance through improved work-life balance, employee well-being, autonomy, and flexibility. Meanwhile, online recruitment strategies enhance employee performance and organizational effectiveness by improving talent acquisition quality, employee-job fit, recruitment efficiency, and access to broader talent pools. Furthermore, the integration of hybrid work and digital recruitment supports organizational agility, resilience, competitiveness, and long-term sustainability. The study highlights the strategic importance of adopting integrated digital HR practices to optimize organizational performance in the digital era.

Research Trends in Empowering Leadership and Innovative Work Behavior in Business Organizations: A Bibliometric and Systematic Literature Review Irhamna, Muthia; Soeling, Pantius Drahen
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6944

Empowering leadership is a leadership approach that is gaining increasing attention because of its ability to encourage innovative work behavior (IWB) employees. Although the number of publications on this topic continues to increase, research results are still scattered across various contexts, theories, and research methods, requiring a comprehensive synthesis. This study aims to analyze the development of research on empowering leadership And innovative work behavior, identifying the theory used, dominant mediating and moderating variables, research methods, research context, and identifying gaps and future research agendas. The research uses a qualitative approach. Systematic Literature Review(SLR) combined with bibliometric analysis. Articles were obtained from the Scopus database with a publication period of 2021–2026. The selection process was conducted based on PRISMA guidelines, resulting in 14 articles meeting the inclusion criteria for further analysis. The analysis results indicate that Empowerment Theory, Psychological Empowerment Theory, And Social Cognitive Theory is the most widely used theory. The dominant mediating variable is psychological empowerment, employee empowerment, and self-efficacy, while research on moderating variables is still relatively limited. Most studies use quantitative methods with SEM and PLS-SEM approaches and focus on the business and organizational sectors. Furthermore, bibliometric analysis indicates new research trends focusing on communication, digital capabilities, and digital transformation. Empowering leadership proven to play an important role in improving innovative work behavior through strengthening individual psychological resources and organizational capabilities. However, there are still research gaps related to the integration of communication and digitalization factors, the developing country context, and the use of longitudinal and cross-sectional research designs mixed methods. Future research needs to develop a more comprehensive model to explain the relationship between empowering leadership and innovative work behavior in the era of digital transformation.

The Effect of Sponsors Activation on Customer Engagement Behavior in the BRI Super League Azmiko, Muhammad Luthfi; Astuti, Rifelly Dewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6947

This study examines the effect of Sponsors Activation on Customer Engagement Disposition (CED) and Customer Engagement Behavior (CEB) within BRI Super League, and investigates the moderating roles of Attitude Toward the Sponsor and Sponsorship Authenticity. A quantitative survey was conducted (n = 214) and analyzed using SEM-PLS with a higher-order construct approach. Results indicate that Sponsors Activation positively and significantly influences CED (β = 0.399; t = 6.680; p < 0.001) and CEB (β = 0.417; t = 8.356; p < 0.001). CED positively influences CEB (β = 0.269; t = 5.909; p < 0.001). Attitude Toward the Sponsor moderates the Sponsors Activation–CED relationship (β = 0.269; t = 5.679), while Sponsorship Authenticity moderates both the Sponsors Activation–CED (β = 0.340) and Sponsors Activation–CEB (β = 0.432) relationships. CEB is confirmed as a second-order reflective construct reflected by augmenting, co-developing, influencing, and mobilizing behavior. This research contributes to sport sponsorship and customer engagement literature by elucidating the mechanism through which sponsorship activation generates meaningful and sustainable customer engagement.

Multilevel Effects of Competence, Work Motivation, Clinical Leadership, and Management Support on Human Resource Service Capability within Corporate Clinic Networks Pritasari, Devi Desianti; Permana, Andy Hamzah
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6949

The rapid growth of corporate clinic networks requires human resources (HR) to be well-prepared to deliver high-quality, professional, and patient-centered services. IHC Clinics have experienced significant increases in service volume, network expansion, and patient visits. These developments have created a need to strengthen HR service capabilities to ensure consistent service quality across all clinics. This study aims to analyze the influence of HR competency, work motivation, clinic leadership, and management support on HR service capability within the IHC clinic network. A quantitative explanatory research design was employed. Data were collected through a survey involving 293 respondents from 33 clinics. Hierarchical Linear Modeling (HLM) was used to examine the simultaneous effects of individual-level and organizational-level factors on HR service capability. The findings indicate that HR competency, work motivation, clinic leadership, and management support have significant positive effects on HR service capability. Among these variables, work motivation exerts the strongest influence. Furthermore, the results reveal that individual-level factors contribute more substantially than organizational-level factors in explaining variations in HR service capability across clinics. These findings suggest that strengthening HR service capability requires competency development, enhanced work motivation, effective clinic leadership, and strong management support.

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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