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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 1,700 Documents

164 165 166 167 168

Indonesia's Capital Market Reaction to the Announcement of BI Rate Reduction in 2025: An Event Study on Property and Real Estate Sector Companies on the Indonesia Stock Exchange Panji Garjito Adhinegoro; Sofie Sofie
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.v7i3.7078

The announcement of changes in Bank Indonesia's benchmark interest rate is public information that has the potential to affect investor reactions because it changes expectations of economic conditions and the company's prospects in the capital market. This study aims to analyze the market's reaction to the five announcements of a BI Rate reduction in 2025 for property and real estate sector companies listed on the Indonesia Stock Exchange through changes in stock prices, trading activities, and volatility in securities returns. The study uses a quantitative approach with the event study method on five BI Rate announcement dates with an event window of 15 days on the stock exchange (t−7 to t+7). The research sample consisted of 92 companies selected using purposive sampling. The analysis was carried out using a market-adjusted model to calculate the expected return, while the market reaction test was carried out with a one-sample t-test, a paired-sample t-test, and a Wilcoxon signed-rank test according to the characteristics of the data. The results of the study show that the market reaction is different at each announcement of a BI Rate cut. The January and August announcements triggered a stronger stock price reaction, May showed the most prominent changes in trading activity and return variability, July reflected the accumulation of negative returns, while the positive response in September did not fully hold up during the observation period. These findings show that the content of information on the BI Rate reduction is dynamic and is influenced by the timing of the announcement and the observed dimensions of market reactions.

Optimizing Sustainable Coal Hauling Under Uncertainty: A Multi-Stage Decision Tree Approach for a Palembang-Based Subcontractor Imelda Kurniawan Santoso; Utomo Sarjono Putro
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.v7i3.7094

This study develops a multi-stage decision tree model to optimize coal hauling operations for PT Baseline Business Control (PT BBC), a Palembang-based subcontractor facing weather uncertainty, strict ESG requirements, and thin profit margins. The model sequences four key decisions: route selection, fleet composition, driver productivity targets, and weather conditions, with a calibrated 30% probability of rain-induced full operational stoppages. Using data from management workshops and anonymized company records, six operational scenarios were evaluated on a 10-truck scale. The analysis combined Expected Monetary Value (EMV) through backward induction, Net Present Value (NPV) at a 5% discount rate, and Break-Even Point (BEP). Scenario 1, which uses the BSE–EPI PORT route, a 75% new / 25% old fleet mix, and an incentivized 17 trips per month target, emerged as the best option. It delivers the highest EMV of IDR 3.366 billion, a break-even period of 2.68 years, and an 18% reduction in CO₂ emissions intensity while achieving full ESG compliance. Sensitivity analysis using tornado and spider diagrams confirms that this strategy remains robust even under ±20% changes in coal price or rain probability. The findings show that selective fleet renewal combined with productivity incentives can effectively balance profitability, capital efficiency, and sustainability. This practical decision framework can be adapted by other coal hauling subcontractors across Indonesia and similar emerging markets.

Analysis of the role of the TRIZ Model and the TOD concept of changes in urban mass transportation towards comfort of life (Case study around Soekarno Hatta Airport Tangerang, Banten) Johanes Kurniawan; Johar Samosir; Paul Hutaurukt; Nasirur Rahman Achmad; Mizan Mizan; Nurhakim Nurhakim
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4408

The purpose of this study is to analyze the extent of the role of the TRIZ (Theory of Incentive Solving) Model to the negative impact of gentrification of urban changes around Soekarno Hatta Airport Tangerang, Banten, with the concept of Mixed Use Building and the concept of TOD (Transit Oriented Development) can overcome the comfort of living in the suburbs around Soekarno Hatta Airport Tangerang, Banten, especially the area of 5 sub-districts, namely Benda, Kosambi, Neglasari, Rawabokor, and Teluk Naga sub-districts, where the poorest of the three sub-districts are Pakuhaji, Teluknaga, and Kosambi. there has not been much attention from the academic community, so this is a concern to be used as an object of research. The realization of this development concept usually utilizes existing infrastructure, optimizes the use of Mass Transportation networks and increases Community Mobility at the local level. The TOD concept is applied by combining residential areas, shops, offices, open spaces and public facilities within a comfortable walking distance. . it is known that the adjusted R Square value is 0.704, this means that the simultaneous influence of variables X1 and X2 on variable Y is 70.4%, the remaining 29.6% is influenced by other factors.

The Impact of Profitability, Leverage, and Liquidity on Firm Value in Fast-Food Restaurants in Denpasar Ni Ketut Sukanti; Anak Agung Istri Agung Ovy Dwijayanthi; Kadek Intan Rusmayanthi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 4 (2026): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i4.6662

This study aims to analyze the impact of profitability, leverage, and liquidity on firm value in fast food restaurants in Denpasar City. The background of this research is based on the importance of financial performance in enhancing firm value amid increasing competition in the fast food industry. The study uses a quantitative approach with an associative research design, employing primary data collected through questionnaires distributed to employees who understand the operational and financial conditions of the company. The data were analyzed using multiple linear regression supported by statistical tests to ensure validity and reliability. The results indicate that profitability, leverage, and liquidity have a positive and significant effect on firm value, both partially and simultaneously. Profitability is identified as the most dominant variable influencing firm value. In conclusion, effective financial management through improving profitability, controlling leverage, and maintaining liquidity can enhance firm value sustainably.

The Effect of Workload and Job Stress on Nurse Performance Through Job Satisfaction as an Intervening Variable (Study at Lindimara Christian Hospital, East Sumba) Shilvia Rambu Kudu; Suhana Suhana
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.v7i3.7064

This study aims to analyze the effect of workload and job stress on nurse performance, with job satisfaction as an intervening variable at Lindimara Christian Hospital, East Sumba. Nurse performance is a crucial factor in the success of healthcare services, but several performance indicators have not yet reached their targets, necessitating an examination of the influencing factors. This study employed a quantitative approach with a survey method. The study population consisted of all 51 permanent nurses at Lindimara Christian Hospital, thus using total sampling as the sampling technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with the help of the SmartPLS 4.0 application. The results showed that workload had a negative and significant effect on nurse performance and job satisfaction. Job stress also had a negative and significant effect on nurse performance and job satisfaction. Meanwhile, job satisfaction had a positive and significant effect on nurse performance. The results of the mediation analysis showed that job satisfaction significantly mediated the effect of workload on nurse performance and the effect of job stress on nurse performance. These findings indicate that increased workload and job stress can decrease nurse performance, both directly and through decreased job satisfaction. Therefore, hospital management needs to pay attention to workload management, job stress management, and job satisfaction enhancement to support nurse performance and the quality of healthcare services.

Digital Leadership and Innovative Work Behavior among Civil Servants in North Maluku: The Mediating Roles of Psychological Empowerment and Work Engagemen Fitriati Muin; Fadhliah M. Alhadar; Ahmad Yani Abdurrahman
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.v7i3.7082

This study investigates how digital leadership enhances innovative work behavior among civil servants in the Provincial Government of North Maluku by examining the mediating roles of psychological empowerment and work engagement. An explanatory quantitative approach was employed, utilizing a Likert-scale questionnaire administered to employees involved in data management, information systems, and digital services across 46 regional organizations. A total of 173 valid responses were analyzed using variance-based structural equation modeling. The results show that digital leadership has no direct influence on innovative work behavior, but has a significant positive effect on psychological empowerment and work engagement, both of which significantly enhance innovative work behavior. The proposed model explains 53.9 percent of the variance in innovative work behavior. These findings indicate that digital leadership becomes more effective when it strengthens employees' psychological and motivational resources, proving that successful digital transformation depends not only on technological adoption but also on human resource readiness and capability in the public sector.

Beyond Sustainable Human Resource Management: Regenerative Human Resource Management as a Pathway Towards Organisational Sustainability Muhammad Adil. MA; Zahara Tussoleha Rony
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.v7i3.7086

The growing complexity of the environmental, social and economic issues has compelled organisations to rethink conventional ways to sustainability. The available literature on Green Human Resource Management (GHRM) and Sustainable Human Resource Management (SHRM) has significantly helped to realise how human resource practices support environmental responsibility and sustainable organisational performance. Nevertheless, a significant part of the current literature is centred on mitigating adverse effects and enhancing performance as well as motivating employees to engage in sustainability efforts. The emerging literature on sustainability indicates that it is time to shift the sustainability-focused strategies to regenerative views that seek to repair, replenish and generate a positive value to both human and ecological systems. This literature review is systematic and discusses the new concept of Regenerative Human Resource Management (RHRM) and how human resource systems can play a role in transforming organisational sustainability. Based on the PRISMA approach, the literature review examines literature available concerning regenerative sustainability, sustainable organisations, human resource management, employee capability development, and organisational renewal. The results reveal that regenerative approaches are an extension of traditional HRM that focuses on employee renewal, organisational learning, stakeholder value creation and environmental responsibility. The review suggests a research framework in the future that Regenerative Human Resource Management Capability will impact Organisational Regenerative Capability, which in turn will drive Sustainable Value Creation Performance. The proposed study will add to the literature on sustainability and HRM as it brings a human-focused regenerative approach and offers future empirical research opportunities to the researchers interested in exploring how organisations can shift their focus on sustainability compliance to long-term regeneration. By doing this, it provides the practitioners with a better justification to invest in employee-focused renewal procedures in addition to the traditional sustainability programmes.

Embedding ESG into Partner Lifecycle Governance in Indonesian Port Operations Mestika Elok Arviani; Yudo Anggoro
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.v7i3.7096

This article examines how Environmental, Social, and Governance considerations can be integrated into partner lifecycle governance at PT Pelabuhan Indonesia (Persero). The study responds to the managerial problem that sustainability commitments and management systems already exist at the corporate level, yet they are not consistently translated into partner screening, contractual implementation, and post-selection monitoring. A qualitative case study was conducted using semi-structured interviews with relevant internal functions, internal document review, and benchmarking with selected international ports. Thematic content analysis was applied through open coding, axial coding, and selective interpretation using Resource-Based View, Cynefin Framework, Institutional Theory, Stakeholder Theory, and Legitimacy Theory. The findings identify six implementation gaps: limited formal governance, inconsistent criteria, insufficient partner data and internal capability, lack of operational tools, weak post-contract monitoring, and undefined decision rules for balancing sustainability and commercial considerations. The article proposes an Environmental, Social, and Governance-based partner lifecycle governance framework consisting of control, influence, and monitoring areas supported by disclosure requirements, risk-based scoring, contractual clauses, partner databases, dashboards, and phased implementation.

Strategic Sustainable Safety Balanced Scorecard for Shopping Mall Operations David Suryangga Prima Dhasa; Yudo Anggoro
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.v7i3.7097

Shopping malls are public-facing commercial assets where visitor density, tenant diversity, ageing infrastructure, and outsourced operations create a complex safety governance challenge. This study develops a Strategic Sustainable Safety Balanced Scorecard for shopping mall operations, using Lippo Malls Indonesia as the case context. The model extends the conventional Balanced Scorecard by adding Safety and Sustainability as a fifth perspective to capture public safety, emergency resilience, critical system reliability, and social sustainability. A mixed-method design was applied through KPI dictionary validation, Analytic Hierarchy Process weighting, and Objective Matrix scoring. Eight head-office experts validated a 20-indicator KPI dictionary, while eight head-office and mall operation respondents provided weighting judgments. The validation result showed broad acceptance, with an overall mean of 3.275 and an agreement rate of 87.08%. Safety and Sustainability received the highest weight, followed by Internal Process. The Lippo Mall Kemang pilot produced a Safety Performance Index of 8.155, categorized as Green. The framework offers a practical portfolio-level tool for improving mall safety governance and prioritizing safety investment.

Attitude, Environmental Concern, and Self-Efficacy as Drivers of Purchase Intention: The Role of Dupe Product Availability in Sustainable Fashion Purchase Behavior in Indonesia Indah Yuliriana
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.v7i3.7099

Despite Indonesia's high willingness to pay a premium for sustainable products, sustainable fashion consumption remains limited by a persistent intention–behavior gap, further complicated by the growing availability of low-priced dupe products. Grounded in the Extended Theory of Planned Behavior (E-TPB), this study examines the determinants of sustainable fashion purchase intention and whether perceived dupe product availability moderates the intention–behavior relationship among Indonesian Millennial and Generation Z consumers. A quantitative survey of 264 respondents in the Jabodetabek metropolitan area was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model met all reliability and validity requirements. The findings show that attitude (β = 0.323), self-efficacy (β = 0.202), and environmental concern (β = 0.178) significantly influence purchase intention (R² = 0.533), whereas environmental knowledge, subjective norm, and perceived behavioral control do not. Purchase intention significantly predicts purchase behavior (β = 0.426, R² = 0.322). However, perceived dupe availability does not moderate the intention–behavior relationship (β = 0.028, p = 0.425) but has a significant direct effect on purchase behavior (β = 0.307, p < 0.001). These findings suggest that dupe products act as an independent competing alternative, providing theoretical insights and practical implications for sustainable fashion marketing strategies.

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

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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