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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

165 166 167 168 169

The Role of Learning Organization, Digital Literacy, and Talent Management in Achieving Organizational Sustainability: A Systematic Literature Review Nur Endah Sabarini; 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.v7i3.7103

Organizational Sustainability has become a critical issue for organizations facing rapid digital transformation, increasingly complex business competition, and evolving human resource competency requirements. Organizations are no longer required solely to achieve economic performance but must also develop adaptive capabilities, innovation capacity, and strategic human resource management practices that support long-term organizational resilience. This study aims to examine the role of Learning Organization, Digital Literacy, and Talent Management in supporting the achievement of Organizational Sustainability based on previous empirical research. This study employs a Systematic Literature Review (SLR) approach by identifying, evaluating, and synthesizing scientific articles published between 2022 and 2025. The literature search was conducted through reputable academic databases, including Scopus, ScienceDirect, SpringerLink, Emerald Insight, Taylor & Francis Online, MDPI, Google Scholar, and Garuda Kemdikbud. From 197 identified articles, 20 studies were selected based on predefined inclusion criteria and analyzed according to variable relevance, research methodology, and empirical findings. The results indicate that Learning Organization enhances organizational adaptability, innovation capability, and continuous learning processes; Digital Literacy facilitates digital transformation, operational efficiency, and effective technology utilization; while Talent Management strengthens organizational capability through competency development, talent retention, and strategic human capital management. This review concludes that Organizational Sustainability can be achieved through the integration of organizational learning capabilities, digital readiness, and strategic talent management practices. Future research is recommended to empirically examine the integrated relationship among these variables, particularly within service industries such as the non-life insurance sector.

Testing the Determinant Model of Financial Behavior among State-Owned Enterprise Employees: The Moderating Role of Income Vebriana Eka Pravita; Iramani Iramani
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.v7i3.7104

Effective financial behavior has become increasingly important as employees face rising living expenses and the rapid expansion of digital financial services. This study investigates the effects of financial anxiety, financial technology, financial knowledge, and financial confidence on the financial behavior of employees at PT Kimia Farma Diagnostika, with income examined as a moderating variable. Data were collected through questionnaires from respondents selected using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that financial anxiety has a negative effect on financial behavior, whereas financial confidence, financial knowledge, and financial technology contribute positively. In addition, income strengthens the relationship between financial technology and financial behavior as well as between financial knowledge and financial behavior. These results provide additional evidence for behavioral finance research and highlight the importance of financial education and digital financial literacy in improving employees' financial well-being.

The Effect of Work-Life Balance and Compensation on Employee Performance with Job Satisfaction as a Mediation Variable at PT. Indatex Palur Sulthan Hanif Rabbani; Arif Hartono
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.v7i3.7106

This study aims to examine and analyze the effect of work-life balance and compensation on employee performance, with job satisfaction serving as a mediating variable at PT. Indatex Palur. This research employed a quantitative approach. The sample consisted of 237 respondents, and the sampling technique used was descriptive statistical analysis. Data were collected through the distribution of questionnaires to employees of PT. Indatex Palur using a six-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that work-life balance does not have a significant effect on employee performance. In contrast, compensation has a positive and significant effect on employee performance. Work-life balance also does not have a significant effect on job satisfaction, whereas compensation has a positive and significant effect on job satisfaction. Furthermore, job satisfaction does not have a significant effect on employee performance. The mediation test results reveal that job satisfaction is unable to mediate the effect of work-life balance on employee performance or the effect of compensation on employee performance. These findings suggest that compensation is the most dominant factor in improving employee performance compared to work-life balance and job satisfaction. Therefore, the company should place greater emphasis on developing a fair and competitive compensation system as an effort to enhance employee performance.

ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies Salsabila Khairunnisa; Memed Sueb; Agus Puji Priyono
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.v7i3.7107

This study examines the effects of environmental, social, and governance performance and carbon intensity on tax aggressiveness among energy companies in Indonesia, Malaysia, Singapore, and Thailand during the 2020-2024 period. The study was motivated by the growing concern over corporate sustainability and its potential influence on responsible tax behavior in the ASEAN region. A quantitative research design was employed using secondary data collected from the Refinitiv database. The sample consisted of 17 energy companies, resulting in 85 firm-year observations selected through purposive sampling. Panel data regression analysis was applied to examine the proposed relationships. The findings indicate that environmental, social, and governance performance significantly affects tax aggressiveness, suggesting that companies with stronger sustainability performance are less likely to engage in aggressive tax practices. In contrast, carbon intensity does not have a significant effect on tax aggressiveness. These findings provide empirical support for Stakeholder Theory by highlighting the importance of sustainability performance in promoting responsible corporate tax behavior. This study contributes to the sustainability and taxation literature by integrating environmental, social, and governance performance and carbon intensity within a single analytical framework, providing broader evidence on the relationship between sustainability and corporate tax behavior among energy companies in the ASEAN region.

The Role of Information Quality, Creator Credibility, and E-Service Quality in Enhancing Customer Satisfaction and Loyalty on Tiktok Shop Yasmin Rahima Jazuli; Popong Nurhayati; Rr. Heny Kuswanti Suwarsinah
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.v7i3.7111

The precipitous expansion of social commerce has reconfigured consumer purchasing behaviour by consolidating product information, interactions with creators, and digital transactions within a singular platform. Endeavoured within this study is an examination of the influence exerted by information quality, creator credibility and e-service quality upon customer satisfaction and customer loyalty on TikTok Shop, particularly amongst consumers who procure beauty products. A quantitative approach was espoused in this study, whereby a questionnaire was disseminated to 147 consumers who have purchased beauty products via TikTok Shop. Subsequently scrutinised through variance-based structural equation modelling were the research data, so as to appraise both direct and indirect relationships amongst the research variables. Disclosed by the findings is that e-service quality and creator credibility exert a salutary and significant effect upon customer satisfaction, whereas information quality evinces no significant effect. Moreover, customer satisfaction is shown to exert a positive and significant effect upon customer loyalty and to mediate the influence of e-service quality and creator credibility upon customer loyalty. Accounted for by the research model is 68.9% of the variance in customer satisfaction and 47.9% of the variance in customer loyalty. This study concludes that customer loyalty on TikTok Shop is chiefly determined by satisfaction, which is, in turn, shaped by e-service quality and creator credibility.

From Blue Economy to Blue Accounting: Mapping the Scientific Evolution through Bibliometric Analysis Riana Nurmiradiyanti Putri; Harry Suharman; Syaiful Rahman Soenari
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.v7i3.7114

Blue Accounting has emerged as an interdisciplinary concept that supports sustainable marine resource management by integrating economic, environmental, and governance perspectives. However, its scientific development and relationship with Blue Economy, Blue Management, and Blue Carbon remain insufficiently understood. This study aims to analyze the scientific evolution of Blue Accounting and identify its intellectual structure through a bibliometric analysis. A total of 189 Scopus-indexed journal articles published between 2000 and 2025 were analyzed using Bibliometrix in RStudio. Performance analysis and science mapping techniques were employed to examine publication trends, influential contributors, research hotspots, intellectual structures, and thematic evolution. The results indicate that research has grown substantially over the past two decades and is primarily concentrated in marine policy, sustainability, and environmental governance journals. Science mapping demonstrates that the intellectual structure has evolved from marine resource utilization and economic growth toward sustainability, governance, ecosystem services, climate resilience, and environmental accountability. Furthermore, the findings reveal that Blue Accounting has not yet developed as an independent research field but has progressively emerged through the integration of Blue Economy, Blue Management, and Blue Carbon. This study contributes by proposing a conceptual pathway that explains the evolution of Blue Accounting and provides a theoretical foundation for future accounting research supporting sustainable marine resource management.

The Influence of Good Corporate Governance, Risk, Profitability, Capitalization, Leverage, and Liquidity on Company Value in the Banking Industry Sector Listed on the Indonesia Stock Exchange in 2022-2025 Vivi Nandalita; Elen Puspitasari
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.v7i3.7115

This study examines the effect of Good Corporate Governance (GCG), risk, profitability, capital adequacy, leverage, and liquidity on firm value in banking companies listed on the Indonesia Stock Exchange during 2022–2025. Firm value is measured using Price to Book Value (PBV), while GCG, risk, profitability, capital adequacy, leverage, and liquidity are proxied by CGPI, NPL, ROA, CAR, DAR, and LDR, respectively. This quantitative study uses secondary data from annual reports, with samples selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS. The results show that profitability, capital adequacy, and leverage have a positive and significant effect on firm value, whereas GCG, risk, and liquidity have no significant effect. These findings indicate that investors place greater emphasis on profitability, capital strength, and debt management in assessing firm value.

Efficiency Analysis of Public Service Obligation (PSO) Sea Transportation Routes in Indonesia: A Case Study of PT Pelni (Persero) Nuraini Dessy Winiastuty; Yahya Kuncoro; Olfebri Olfebri
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.v7i3.7116

Maritime transportation under the Public Service Obligation (PSO) scheme plays a strategic role in ensuring interregional connectivity, particularly in Indonesia's disadvantaged, frontier, outermost, and border (3TP) areas. However, variations in the operational efficiency of PT PELNI (Persero)'s passenger ship routes may reduce the effectiveness of government subsidy utilization. This study aims to measure the operational efficiency of PSO passenger shipping routes, identify efficient and inefficient routes, and formulate operational improvement recommendations. A quantitative approach was employed using the Input-Oriented CCR Data Envelopment Analysis (DEA) model on 26 Decision Making Units (DMUs) representing PT PELNI (Persero)'s PSO passenger vessels. The input variables consist of fuel consumption, operating costs, and the number of crew members, while the output variables include the number of passengers, cargo volume, and sailing frequency. The results indicate that six vessels achieved full efficiency with a DEA score of 1.00, while the remaining twenty vessels were found to be relatively inefficient. The DEA analysis reveals that inefficiency primarily results from suboptimal utilization of operational inputs relative to the outputs produced. Based on the DEA projections, the study identified potential efficiency improvements, including a reduction of 37,599,416 liters (19%) in fuel consumption, operating cost savings of IDR 744.57 billion (18%), and optimization of 458 crew members (20%), without reducing the number of passengers, cargo volume, or sailing frequency. These findings demonstrate that DEA is an effective evaluation tool for identifying sources of operational inefficiency and achieving improvement targets to support route optimization, enhance operational performance, and provide evidence-based recommendations for a more effective, efficient, and performance-oriented PSO policy.

The Effect of Capital Structure and Working Capital Turnover on Profitability in Manufacturing Companies: An Empirical Study of the LQ45 Index Asep Pipin Hanapi; Albert Johanes Matondang; Titin Aliyah; Endang Sri Rejeki
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.v7i3.7117

This research aims to examine and analyze the effect of capital structure (Debt to Equity Ratio) and working capital efficiency (Working Capital Turnover) on profitability (Return on Assets). The population in this study is manufacturing companies consistently listed in the LQ45 index of the Indonesia Stock Exchange during the 2022-2025 period. Sampling was conducted using a purposive sampling technique, resulting in 48 observation units from 12 companies over four years. The data were analyzed using the Panel Data Regression method. Based on the Chow Test and Hausman Test results, the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results show that the Debt to Equity Ratio (DER) has a significant positive effect on profitability, supporting the relevance of the Trade-Off Theory regarding the benefits of tax shields. Conversely, Working Capital Turnover (WCTO) has no significant effect on profitability. This indicates that overly rapid turnover of receivables and inventory potentially generates hidden costs that can reduce estimated operational profits.

Human Cognitive Redundancy in Artificial Intelligence Dominated Work Systems and Its Consequences for Strategic Workforce Relevance Heru Baskoro; Charisma Kuriata Ginting S
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.v7i3.7124

The development of artificial intelligence-based work systems (AI) has changed the role of human resources through increased automation, data-driven decision-making, and the substitution of certain cognitive activities. This study aims to analyze the phenomenon of human cognitive redundancy in AI-dominated work systems and its implications for the strategic relevance of the workforce. The study used a qualitative approach by collecting data through semi-structured interviews with 15 informants consisting of managers, HR practitioners, and workers using AI technology, then analyzed using thematic analysis techniques. The results show that AI does not completely replace humans, but shifts the strategic value of workers from routine technical abilities to creativity, adaptability, digital literacy, and complex decision-making capabilities. The research concludes that strengthening human capabilities is the main strategy in maintaining the relevance of the workforce in the era of AI-based digital transformation.

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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