Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

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

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 Icha Darlene Hanna Sipahutar; 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.v7i2.6899

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 Ahmad Tiko Widodo; Santi Novani
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 Eko Ramadhan; Tri Jatmiko
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 Theresia Sinurat; Santi Agustina Manalu
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 Yeni Gusliana; 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.

Page 162 of 162 | Total Record : 1616

158 159 160 161 162

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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