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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 1,647 Documents

161 162 163 164 165

Digital Marketing and MSMEs Survival Strategy in the E-Commerce Platform Economy: A Systematic Literature Review Pamungkas, Puntoadji; Dewi, Reni Shinta
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.v7i3.6953

This study aims to synthesize current literature on the role of digital marketing strategies, e-commerce, and technological innovation in enhancing the resilience and sustainability of MSMEs. Drawing from a systematic review of 14 international journals, the analysis maps out MSME survival mechanisms through a well-defined strategic sequence. This path begins with strengthening human capital through financial and digital literacy to mitigate the risk of inflated operational costs. The success of this digital transformation heavily relies on developing dynamic organizational capabilities to respond agilely to volatile platform dynamics. At the operational level, short-form video content and omnichannel marketing tactics prove to be the most efficient methods for building brand awareness and customer engagement. Furthermore, leveraging e-commerce platforms alongside a strong entrepreneurial orientation serves as the primary driver for business growth and long-term financial viability during economic disruptions. This study concludes that digitalization is not merely the adoption of technical tools, but rather the construction of integrated internal capabilities. Management readiness and infrastructure support are critical factors ensuring that digital investments yield a sustainable competitive advantage instead of becoming an operational burden.

Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences Dewi, Rima Kusumah; Seswanto, Pudji
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.v7i3.6954

This study, entitled Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences, aims to investigate the effects of Service Quality, Patient Engagement, and Unique Experience on Patient Loyalty, with Patient Satisfaction serving as a mediating variable. A quantitative research approach was employed, using a survey of 255 users of military healthcare services. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results indicate that Unique Experience has a positive and significant effect on Patient Satisfaction (β = 0.634; p < 0.001), whereas Service Quality (β = 0.025; p = 0.885) and Patient Engagement (β = 0.090; p = 0.637) do not exhibit significant effects. Furthermore, Patient Satisfaction has a positive and significant effect on Patient Loyalty (β = 0.856; p < 0.001). The mediation analysis reveals that Patient Satisfaction mediates only the relationship between Unique Experience and Patient Loyalty, whereas the mediating effects of Patient Satisfaction on the relationships between Service Quality and Patient Loyalty, and between Patient Engagement and Loyalty, are not supported. These findings suggest that patient loyalty in military healthcare is shaped more by unique service experiences than by service quality or patient engagement.

Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis Fujianti, Lailah
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.v7i3.6965

This study aims to map the research collaboration structure and thematic evolution of Green Accounting Disclosure (GAD) and Sustainability Reporting (SR) based on publications indexed in the Dimensions database during the 2021–2026 period. A bibliometric approach was employed using data retrieved from the Dimensions database through searches with the keywords “Green Accounting Disclosure” and “Sustainability Reporting.” The analysis was conducted using VOSviewer software and incorporated several bibliometric techniques, including co-occurrence analysis, co-authorship analysis, organizational network analysis, country collaboration analysis, overlay visualization, and density visualization. The findings reveal a substantial increase in publications related to GAD and SR throughout the observation period, with research productivity reaching its peak in 2025. Keyword analysis identified several dominant research themes, including information, board, state, crisis management, and technique, highlighting the growing importance of information transparency, corporate governance, and sustainability management within this research domain. Temporal visualization further demonstrates a thematic shift from an initial emphasis on environmental management and regulatory compliance toward more advanced approaches centered on sustainability measurement, Environmental, Social, and Governance (ESG) indicators, and data-driven evaluation frameworks. Collaboration network analysis indicates that the United States contributed the largest number of publications, while the University of Ghana emerged as the most influential institution within the research network. The results suggest that the development of GAD and SR research has been driven by the combined effects of increasing global scientific collaboration and the transformation of research themes toward more integrated, measurable, and sustainability-oriented perspectives. This study provides a comprehensive overview of the intellectual landscape of GAD and SR research and identifies promising directions for future scholarly investigations.

Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis Bungaran, Muhammad Faris Ghiyats; Hasyimi, Valid
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.v7i3.6974

Orca Powergear, a motorcycle apparel manufacturer in Bandung, Indonesia, faces a persistent production efficiency problem where customer orders across four product lines consistently exceed available monthly production capacity. This study investigates the root cause and identifies the most appropriate strategy to resolve it. Three analytical frameworks are applied sequentially. Herzberg's Two-Factor Theory, administered through a 14-question Likert scale questionnaire to all 27 sewing team members, validates the presence of a workforce motivation problem. The Kepner-Tregoe Framework traces the root cause through a Focus Group Discussion and the Five-Whys technique. The Analytic Hierarchy Process evaluates three strategic alternatives against four decision criteria using pairwise comparison judgments from four subject matter experts. Results reveal active dissatisfaction with the fixed monthly salary system, with salary fairness and payroll policy clarity scoring means of 1.74 and 2.11 in the Disagree range. The root cause is identified as the absence of a human resource system linking worker effort to financial reward. The Analytic Hierarchy Process identifies the pay-per-item-sewed payroll system as the leading strategy with a Normals score of 70.46%. The study concludes that this payroll transition is the most appropriate and feasible strategy for closing the production efficiency gap at Orca Powergear.

The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions Putri, Yessica Mega; Artia, Wa Ode Tri; Fadilah, Erna Shaira; Shuyuan, Liu; Ramadhan, Yanuar
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.v7i3.6980

This study analyzes the formation of carbon management accounting (CMA) systems through a systematic literature review focusing on driving factors, mechanisms, and contextual conditions. A PRISMA-based SLR yielded 21 final articles from Scopus (2020–2026) selected on the basis of direct conceptual relevance to CMA. Findings reveal that CMA system formation results from the simultaneous interaction of regulatory and internal organizational pressures, carbon information measurement and integration mechanisms, and contextual conditions encompassing industry characteristics, institutional maturity, and carbon financial risk exposure. This study advances theoretical integration within a domain that remains fragmented, offering an explicit multi-dimensional framework with particular implications for firms navigating mandatory sustainability reporting obligations in emerging economy contexts.

The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX) Maulana, Zaky; Shiyammurti, Nastiti Rizky
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.v7i3.6984

The transportation and logistics sector plays a vital role in supporting economic activities, however, it experienced significant operational and financial challenges in the post-COVID-19 period. This study aims to examine the effect of free cash flow, liquidity, and firm size on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. This research employs a quantitative approach using secondary data obtained from companies annual reports and financial statements. The purposive sampling technique was applied, resulting in 140 observations from 28 companies. The data were analyzed using panel data regression with the Common Effect Model (CEM). The findings indicate that free cash flow and liquidity have a positive and statistically significant effect on financial performance, whereas firm size has a positive but statistically insignificant effect. The results suggest that effective free cash flow management and maintenance of short term liquidity are critical factors in improving corporate profitability. Furthermore, efficient management of free cash flow and liquidity contributes more significantly to financial performance than merely possessing larger asset bases. The novelty of this study lies in its focus on post pandemic period and its application of panel data regression analysis to examine the determinants of financial performance in the transportation and logistics sector.

An Analysis of Customer Satisfaction at Puspa's Warung Ubud, a Local Restaurant in an International Tourist Destination Ningrum, Diva Surya; Naibaho, Hastuti
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.v7i3.6985

Ubud as an international tourist destination has an increasingly competitive culinary industry, so customer satisfaction is an important factor for the sustainability of MSME-based culinary businesses. The objective of this research centers on evaluating how food quality, service quality, price fairness, and atmospherics determine customer satisfaction, while simultaneously verifying the moderating influence of culinary orientation on the food quality and customer satisfaction pathway at Puspa's Warung Ubud. A sample of 213 customers was accumulated via purposive sampling within a quantitative survey framework, followed by data execution through Structural Equation Modeling–Partial Least Squares (SEM-PLS). Positive and significant impacts on customer satisfaction were empirically demonstrated by all four core predictors: food quality, service quality, price fairness, and atmospherics. Among these, customer satisfaction is most heavily driven by service quality. Furthermore, the capacity of culinary orientation to strengthen the positive link between food quality and customer satisfaction was successfully validated. This moderation effect implies that heightened levels of culinary orientation among customers amplify their sensitivity toward food quality when assessing satisfaction. Ultimately, this study underscores that to elevate customer satisfaction within local stalls situated in international tourist areas, strategic focus must be directed toward service quality, food quality, price fairness, and restaurant atmosphere.

The Effect of Financial Stability, External Pressure, and Nature of Industry on Financial Statement Fraud: Evidence from FMCG Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (2019–2023) 'Adawiyah, Siti Aulia; Rizky Shiyammurti, Nastiti
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.v7i3.6992

Financial statement fraud is a deliberate act of manipulation that is carried out deliberately so as to reduce the reliability of financial information and has the potential to mislead stakeholders in economic decision-making. This study aims to analyze the influence of financial stability, external pressure, and nature of industry on financial statement fraud in Fast Moving Consumer Goods (FMCG) companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. A quantitative research design was employed using secondary data collected from companie’s annual financial statements. Sample selection was carried out using a purposive sampling method based on predetermined criteria that 150 research observations were obtained. Data analysis was carried out using logistic regression. The results of the study show that financial stability and external pressure have an effect on financial statement fraud, while the nature of industry has no effect on financial statement fraud. In addition, simultaneously financial stability, external pressure, and the nature of industry affect financial statement fraud. These findings show that the pressures faced by companies in maintaining financial stability and meeting external demands can increase the risk of financial statement fraud. These findings may serve as useful insights for companies, investors, and regulators in strengthening monitoring mechanisms and mitigating fraud risk in increasing supervision and supporting early detection efforts against potential financial statement fraud.

ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage Muadah, Rania; Rohman, Abdul
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.v7i3.6995

Environmental, social, and governance (ESG) disclosure has been increasingly recognized as a significant determinant of firm value; however, its effectiveness is believed to be influenced by the firm's internal conditions, particularly its competitive advantage. This study aims to examine the effect of ESG disclosure on firm value and to investigate the moderating role of competitive advantage in this relationship. The research sample comprises companies listed on the ESG Quality 45 KEHATI Index of the Indonesia Stock Exchange over the period 2021–2024. Moderated regression analysis was employed using EViews software. The results indicate that ESG disclosure positively affects firm value, suggesting that sustainability transparency enhances stakeholder trust and drives higher market valuations. Furthermore, competitive advantage is found to significantly strengthen the positive effect of environmental, ESG disclosure on firm value, indicating that firms with stronger competitive positions are better able to leverage their sustainability disclosure in creating value for stakeholders. These findings enrich the application of stakeholder theory by establishing that competitive advantage serves as a critical boundary condition that determines the effectiveness of environmental, social, and governance disclosure in enhancing firm value.

The Effect of Internal Auditor Role, Risk Management Function, and Operational Risk Management Supervision on the Performance of Regional Development Bank (BPD) in the Sumatera Region with Information Technology Integration as a Moderating Variable Kaban, Armin Syahdin; Erlina, Erlina; Hasyim, Sirojuzilam
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.v7i3.7001

This study examines the effects of the internal auditor’s role, risk management function, and operational risk management supervision on the performance of Regional Development Banks (BPD) in Sumatra region, with information technology integration serving as a moderating variable. A quantitative approach was employed, involving eight Regional Development Banks and 70 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings reveal that the internal auditor’s role and risk management function do not have a significant effect on bank performance. In contrast, operational risk management supervision has a positive and significant effect on performance. The moderation analysis indicates that information technology integration does not moderate the relationships between the internal auditor’s role and bank performance or between the risk management function and bank performance. However, information technology integration significantly strengthens the positive effect of operational risk management supervision on bank performance. These findings highlight the importance of effective operational supervision and the strategic integration of information technology in enhancing the performance of Regional Development Banks in the Sumatra region.

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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