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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

Behavioral Determinants of Independent Umrah Preference Among Indonesian Generation Z: Evidence From PLS-SEM Armanditto, Muhammad Ashshiddiq; Zaim, Ilma Aulia
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.v7i3.7005

Indonesia’s Umrah sector underwent a major regulatory transformation with the enactment of UU No. 14/2025, which formally permits independent Umrah (Umrah Mandiri) as an alternative to travel through registered operators (PPIU). This study investigates the determinants of Indonesian Generation Z Muslims’ preference for independent Umrah using an extended Theory of Planned Behavior (TPB) integrated with the Technology Acceptance Model (TAM) and Value Perception Theory. Seven constructs were examined: Digital Readiness, Perceived Cost Advantage, Attitude, Subjective Norm, Perceived Behavioral Control, Behavioral Intention, and Choice Preference. Data were collected from 245 Generation Z Muslim respondents through an online survey and analyzed using PLS-SEM in SmartPLS 4. The results supported five of seven hypotheses. Digital Readiness significantly influenced both Attitude and Perceived Behavioral Control, while Perceived Behavioral Control was the strongest predictor of Behavioral Intention, followed by Subjective Norm. Behavioral Intention emerged as the strongest determinant of Choice Preference for independent Umrah. In contrast, Perceived Cost Advantage did not significantly affect Attitude, and Attitude did not significantly influence Behavioral Intention. These findings indicate that Generation Z’s preference for Umrah Mandiri is driven primarily by digital capability and self-efficacy rather than cost considerations, offering practical implications for PPIU operators, digital service providers, and policymakers.

Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025) Singa, Henita Guru; Erlina, Erlina; Nasution, Abdillah Arif
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.v7i3.7006

This study investigates the effects of audit fee, audit committee, and firm age on audit delay, with firm size serving as a moderating variable in conventional commercial banks in Indonesia and Singapore during the 2021–2025 period. A quantitative approach with a causal-associative design was employed. The population consisted of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) and commercial banks operating under the Monetary Authority of Singapore (MAS). The sample was selected using purposive sampling, and secondary data were collected from audited annual financial statements. Panel data regression analysis was used to test the proposed hypotheses. The findings indicate that audit fee and firm age do not have a significant effect on audit delay. In contrast, the audit committee significantly affects audit delay, suggesting that effective oversight and monitoring contribute to a more timely audit completion process. Simultaneously, audit fee, audit committee, and firm age significantly influence audit delay. The moderation analysis further reveals that firm size moderates the relationship between firm age and audit delay, indicating that larger and more established banks tend to complete audits more efficiently. However, firm size does not moderate the relationships between audit fee and audit delay or between audit committee and audit delay. Overall, the results highlight the importance of audit committee effectiveness and organizational capacity in enhancing audit timeliness within the banking industry.

The Effect of Digital Content Creativity and Artificial Intelligence Utilization on Consumer Purchase Intention on TikTok: Consumer Trust as a Moderator Nurjanah, Siti; Darnis, Rahmi
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.v7i3.7010

This study aims to investigate the influence of digital content creativity and the use of Artificial Intelligence (AI) on consumer purchase intent on TikTok, with consumer trust serving as a moderating variable in the relationship among these variables. Employing a quantitative approach, this research utilizes Structural Equation Modeling Partial Least Squares (SEM-PLS) for data analysis Data collection was conducted by distributing an online questionnaire to 130 respondents who met the study’s criteria active TikTok users who had made a purchase on TikTok Shop. The findings reveal that digital content creativity, AI utilization, and consumer trust each exert a positive and significant influence on consumer purchase intention. Furthermore, consumer trust is proven to positively moderate the effect of AI utilization on purchase intention; however, it does not significantly moderate the influence of digital content creativity on purchase intention. These findings highlight that digital content creativity, AI utilization, and consumer trust are critical factors in enhancing consumer purchase intention on the TikTok platform. The findings of this study are expected to serve as a basis for business owners to develop more effective digital marketing strategies.

The Effect of Content Marketing and Brand Image of Skintific Products on Purchase Intention, with Trust as a Moderator (Case Study: Consumers TikTok Shop in Jakarta) Ainy, Farah Nurul; Reza, Bobby; Darnis, Rahmi
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.v7i3.7013

This research investigates how Content Marketing and Brand Image influence Purchase Intention among Jakarta-based Skintific consumers on TikTok Shop, specifically examining the moderating role of Trust. The research sample comprises 150 respondents spanning various age groups and educational backgrounds. Utilizing SmartPLS for data analysis, the study revealed that while Content Marketing fails to yield a significant positive impact on Purchase Intention, both Brand Image and Trust emerge as powerful, significant drivers of consumer intent. The study also highlights that the respective impacts of Content Marketing and Brand Image on Purchase Intention are significantly contingent upon the level of consumer Trust. Overall, the results emphasize that consumer trust is an essential factor in strengthening Purchase Intention toward Skintific products on TikTok Shop.

Preliminary Feasibility and User Acceptance of KANA: A Digital Parent-Led Developmental Support Service in Indonesia Marpaung, Debora; Purwanegara, Mustika Sufiati; Ashadi, Muhammad Fakhrul Rozi
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.v7i3.7014

This study evaluates the preliminary feasibility and user acceptance of KANA, a proposed digital parent-led developmental support concept for families of children with neurodevelopmental needs in Indonesia. Limited access to specialists, high therapy costs, and fragmented developmental guidance hinder consistent home-based intervention. This exploratory feasibility study assessed the market, service, behavioural, financial, and strategic feasibility of KANA using a descriptive mixed-method approach involving eight parents and three licensed child psychologists. Data were collected through semi-structured interviews, prototype interaction testing, a one-week real-usage trial, post-trial surveys, and secondary data analysis. Qualitative data were analysed using thematic analysis, while quantitative data were analysed descriptively using technology acceptance and behavioural readiness frameworks. Within this study's sample, the findings suggest positive user acceptance, strong market demand, favourable behavioural intention, and encouraging willingness-to-pay signals. Parents perceived KANA as useful and easy to integrate into daily routines, while expert validation supported its appropriateness as a complement to professional intervention. Overall, the findings provide preliminary evidence that KANA shows early-stage promise as a digital parent-led developmental support concept. However, the findings do not establish long-term adoption, clinical effectiveness, commercial viability, or scalability. Further staged validation involving larger and more diverse populations is required.

Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia Affardi, Chirmala Wisnu Permata; Salamah, Robiatus; Taufiqurrahman, Mohammad Aviciena; Izza, Risa Aulia; Rivera, Hofifah
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.v7i3.7031

This study analyzes the moderating role of green innovation in the relationship between environmental pressure and the financial performance of Coal-Fired Power Plants (PLTU) in Indonesia. Amid an increasingly inevitable energy transition, the coal-fired power plant industry, which accounts for approximately 60% of the nation’s generating capacity and is responsible for nearly 40% of greenhouse gas emissions faces multidimensional pressure from regulators, investors, and the public. This study employs a qualitative approach using a case study design focused on PT IPL. Data were collected through in-depth interviews with the Finance Manager, Environmental Manager, and local residents living near the Coal-Fired Power Plant (PLTU), supported by document analysis and field observations. The research findings indicate that green innovation serves as a significant moderating variable in transforming environmental costs into sustainable economic value. Investments in pollution control technologies, biomass co-firing programs, and improvements in thermal efficiency do indeed reduce short-term profit margins. Investments in pollution control technology, biomass co-firing programs, and improvements in thermal efficiency do indeed put pressure on short-term profit margins. However, green innovation mitigates this relationship through three main channels, namely enhanced reputation, which expands access to sustainable financing at competitive interest rates; strengthened investor confidence, which increases corporate value; and enhanced social legitimacy, which reduces the risk of conflict and operational disruptions. Companies that integrate green innovation into their core business strategies through transparent reporting and proactive communication demonstrate greater financial resilience. This study concludes that green innovation is a strategic variable that moderates the transformation of environmental challenges into competitive advantages; thus, a company’s ability to leverage it will determine its success in balancing short-term profitability and long-term sustainability in the era of energy transition.

The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia Yappy, Ruddy; Leon, Farah Margaretha; Lestari, Henny Setyo; Muchtar, Susy
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.v7i3.7038

Rapid economic growth amid environmental threats demands global governance capable of balancing green development with ecological sustainability, while also encouraging corporate contributions through Corporate Social Responsibility (CSR) to enhance Firm Value. The phenomenon of increasing Initial Public Offering (IPO) activities in Indonesia, particularly in the renewable energy sector and electric vehicle raw materials, demonstrates the strategic role of the capital market in supporting national economic growth. This study aims to examine the influence of Good Corporate Governance (GCG), capital structure, profitability, dividend policy, Digitalization, and gross domestic product on firm value with CSR as a mediating variable. The method used is a quantitative approach with secondary data from 100 companies listed in the Kompas 100 Index for the period 2020–2024 through purposive sampling. The research results show that CSR has a strategic role as a mediating mechanism in the relationship between internal company factors and Firm Value, although the direction of its influence is not always consistent with the theoretical hypothesis. These findings contribute to the literature on corporate governance, financial strategy, and Digitalization, and offer practical implications for management in designing CSR policies that can sustainably enhance Firm Value.

Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area Widarmanti, Tri; Rahayu, Agus; Adi Wibowo, Lili; Aziz Pratiwi, Nurul
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.v7i3.7043

Traditional markets in Indonesia consistently rank as the second-largest contributor to national solid waste, yet the management problem remains unresolved despite over a decade of intensive empirical research. In Bandung Metropolitan Area, at least twelve empirical studies were conducted between 2014 and 2025, yet field conditions show no significant improvement, indicating systemic and multidimensional failure. This study synthesizes evidence from these twelve studies to map existing conditions, identify key actors, and analyze the gap dimensions that explain why this failure persists. This study employs a scoping review design, with reporting guided by PRISMA-ScR. Studies were identified through systematic searches conducted on Google Scholar, SINTA, Garuda, and Scopus, and the synthesis employed a three-tiered thematic analysis. The synthesis identifies five mutually reinforcing gap dimensions: a technical-operational gap (infrastructure non-compliance); a behavioral-awareness gap (low environmental literacy among vendors); a participation-incentive gap (passive participation absent behavior-changing incentives); a governance-coordination gap (fragmented multi-stakeholder operations, no permanent collaborative institutions); and an institutional-regulatory gap (persistent misalignment between regulation and operational implementation). Failures across Bandung Raya metropolitan area cannot be attributed to any single factor but to the systemic interaction of all five dimensions. These findings call for integrated and simultaneous intervention strategies and provide a roadmap for a more effective research and policy agenda.

Determinants of Generation Z’s Purchase Decisions for Viral Foods Online Fear of Missing Out as a Mediating Variable Mayabubun, Khoirunisa Fadia Nadayu; Hidayat, Anas
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.v7i3.7044

The phenomenon of viral foods spreading through social media has transformed Generation Z’s purchasing decision-making patterns; however, the psychological mechanisms that mediate the impact of the digital environment on purchasing decisions still require further study. This study aims to analyze the influence of social media exposure, electronic word of mouth (E-WOM), and social influence on viral food purchasing decisions, with Fear of Missing Out (FoMO) as a mediating variable among Generation Z in Jayapura City. The study employs a quantitative approach using a survey design with 200 respondents selected via purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) via SmartPLS 4. The results indicate that social influence has a positive and significant effect on purchasing decisions, both directly and through FoMO. Additionally, E-WOM has a positive and significant effect on FoMO and indirectly influences purchasing decisions through FoMO. Conversely, social media exposure does not have a significant effect on either FoMO or purchasing decisions; therefore, FoMO does not mediate this relationship. These findings suggest that Generation Z’s purchasing decisions regarding viral food items are more influenced by social and psychological factors than by direct social media exposure. Consequently, marketing strategies based on social interaction and the creation of FoMO have the potential to be more effective in driving purchasing decisions.

The Influence of Profitability, Capital Structure, and Company Size on the Company Value of the Coal Sub-Sector in 2021-2025 Aini, Aisyah; Arum Janie, Dyah Nirmala
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.v7i3.7052

This study aims to determine the effect of profitability, capital structure, and company size on company value in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This study uses a quantitative method with a purposive sampling technique. The number of samples used is as many as mining sector companies that meet the research criteria during the 2021-2025 observation period. The data used is secondary data obtained from the company's annual financial reports published through the Indonesia Stock Exchange. The data analysis method used is panel data regression with the help of the EViews program. The dependent variable in this study is company value proxied by Price to Book Value (PBV), while the independent variables include profitability proxied by Return on Assets (ROA), capital structure proxied by Debt to Equity Ratio (DER), and company size proxied by Ln Total Assets. The results of the study indicate that profitability has a significant positive effect on company value, capital structure has a significant negative effect on company value, while company size has a positive effect on company value. These findings indicate that a company's ability to generate profits and optimal capital structure management are important factors in increasing company value in the mining sector.

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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