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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

166 167 168 169 170

Behavioral Intention and Trust as Key Drivers of Willingness to Pay for Complementary Health Insurance: Evidence from Indonesia Dumasi Marisina Magdalena Samosir; Batara Maju Simatupang; Bambang Budhijana; Antyo Pracoyo
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.v7i3.7126

Healthcare financing sustainability has become a major challenge in countries implementing Universal Health Coverage (UHC). This study develops and empirically validates a behavioral model to explain willingness to pay (WTP) for Complementary Health Insurance (CHI) in Indonesia by integrating perceived service quality, knowledge, perceived benefit, trust, and purchase intention. Using survey data from 445 BPJS Kesehatan participants, the proposed model was estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that perceived benefit and knowledge significantly influence trust and purchase intention, while purchase intention is the strongest predictor of WTP. Trust also positively affects WTP, although with a smaller effect. Mediation analysis confirms the roles of trust and purchase intention in translating perceptions into financial commitment. The model demonstrates substantial predictive capability and highlights the importance of behavioral factors in strengthening voluntary participation in CHI, providing practical implications for sustainable healthcare financing under Indonesia’s UHC system.

Blue Ocean Strategy in the Development of International Worker Placement Programs at Generasi Putra Bangsa Vocational Training Center, Sukabumi City Abielya Athaya; Ike Rachmawati; Darmo H Suwiryo
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.v7i3.7128

This study examines how Blue Ocean Strategy supports the development of international worker placement programs at Generasi Putra Bangsa Vocational Training Center in Sukabumi City. The study focuses on how the institution formulates, implements, and evaluates its strategy in developing the Germany-based Ausbildung program as a new alternative beside its earlier Japan-oriented programs. A qualitative case study design was used to obtain an in-depth understanding of the institution’s strategic process. Data were collected through interviews, observation, and documentation, then analyzed through an interactive model consisting of data reduction, data display, and conclusion drawing. The findings show that the institution developed the Germany program as a strategic response to market concentration, increasing competition among vocational training institutions, and the need to create added value for prospective participants. The strategy was implemented through intensive training, affordable fees, administrative assistance, promotional innovation, and the use of instructors with direct experience in Germany. The study concludes that Blue Ocean Strategy enabled the institution to create a differentiated service, expand its market segment, and strengthen its competitiveness in international worker placement services.

Strategic Timing of Retail Expansion Based on Store Performance: A Study Case of Harmonis Swalayan Stellaluna Valen; Liane Okdinawati
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.v7i3.7134

Independent supermarkets increasingly face challenges in sustaining growth amid intensifying retail competition. This study evaluates the capacity and demand of Harmonis Swalayan, a supermarket in Pontianak, West Kalimantan, by integrating operational capacity assessment with demand forecasting. Using internal operational and sales data from 2023–2025, the analysis employs six capacity indicators, Monte Carlo simulation for checkout queuing, and five time-series forecasting methods. The findings reveal significant capacity constraints: SKU density reached 1.55, indicating inventory exceeded shelving capacity by 55%; supplier compliance declined from 120.5% in 2023 to 96.9%; checkout utilization during peak hours reached 0.94, with nearly two-thirds of customers waiting more than five minutes. Among the forecasting methods, decomposition achieved the highest accuracy (MAPE = 2.8%), projecting transactions to increase from 833,875 in 2025 to approximately 917,500 in 2026 and 999,400 in 2027. A projected 10% traffic increase would push checkout utilization beyond full capacity, indicating that expansion is already overdue. The analysis recommends adding approximately 578 m² of selling space through a second store. These findings demonstrate that retail expansion decisions should integrate both capacity and demand analyses rather than relying solely on managerial intuition.

Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness Doni Setiawan; Agus Munandar
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.v7i3.7136

The coretax system is a comprehensive tax management system introduced by the Directorate General of Taxes starting January 1, 2025. With this system, all Corporate and Individual Taxpayers perform tax calculations, payments, and reporting on a unified platform, replacing multiple earlier systems like DJP Online and Web e-Invoice. This study seeks to assess the degree of efficiency and effectiveness of utilizing the coretax system from the viewpoint of the user. The employed method is descriptive quantitative, utilizing a survey approach through a five-point Likert scale questionnaire administered to 30 participants, which include tax consultants, individual taxpayers, and employees from the company tax division. Data analysis employs descriptive statistics, including mean values, percentages, and frequency distribution, following validity and reliability assessments. The research findings are expected to demonstrate how much the coretax system can reduce time, expenses, and energy while enhancing the precision and effectiveness of tax reporting.

Transforming Referral-Based Marketing in Small Architecture Firms: A Value-Centric and Multichannel Approach Fairuz Syifa Hanan
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.v7i3.7137

Despite possessing strong technical expertise, many small architectural firms continue to experience stagnant business growth because professional competence is not effectively translated into customer trust and market visibility. This study aims to identify the key marketing challenges encountered by small architectural firms and develop an integrated marketing framework that supports sustainable business growth. An exploratory qualitative multiple-case study was conducted involving two Indonesian architectural firms and ten clients selected through purposive sampling. Data were collected through semi-structured interviews, observations, and document analysis, and analyzed using reflexive thematic analysis. The findings reveal three interconnected marketing challenges: the Verification Gap, where offline reputation fails to generate digital trust; the Silent Value, where professional expertise is not translated into customer-perceived value; and the Loyalty Paradox, where satisfied clients rarely become digital advocates. Building on these findings, this study proposes the Multichannel Value Communication Model (MVCM), which integrates digital validation, value-centric communication, and continuous customer engagement into a unified multichannel marketing strategy. The proposed model offers both theoretical and managerial contributions by providing a practical framework for strengthening digital credibility, communicating professional value, and converting customer satisfaction into sustainable business growth.

The Influence of Perceived Consumer Effectiveness and Green Perceived Value on Green Purchase Intention: Mediating and Moderating Mechanisms in Pijak Bumi Dian Senly Andika; Ery Tri Djatmika Rudijanto Wahju Wardhana; Fadia Zen
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.v7i3.7140

The fashion industry has become one of the largest contributors to environmental problems, encouraging the emergence of environmentally friendly consumption behavior. However, consumers' positive attitudes toward sustainable products do not always lead to purchase intentions. This study aims to analyze the influence of perceived consumer effectiveness and green perceived value on green purchase intention through attitude towards green product, with price sensitivity as a moderating variable among prospective consumers of Pijak Bumi sustainable footwear products. This research employed a quantitative approach with descriptive and explanatory research designs. Data were collected from 389 respondents using a structured questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares. The findings indicate that green perceived value and attitude towards green product have a positive and significant effect on green purchase intention, whereas perceived consumer effectiveness does not directly influence green purchase intention. Nevertheless, perceived consumer effectiveness and green perceived value significantly influence attitude towards green product, which also mediates their relationship with green purchase intention. In contrast, price sensitivity does not moderate the relationship between attitude towards green product and green purchase intention. These findings highlight the important role of consumers' positive attitudes in strengthening purchase intentions toward sustainable footwear products.

The Influence of Investor Sentiment, Investor Overconfidence, and Investor Attention on the Risk of Stock Price Fall with Analyst Herding as a Moderating Variable in Southeast Asia Herlina Herlina; Rr. Sri Handayani
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.v7i3.7149

This study aims to analyze the influence of investor sentiment, investor overconfidence, and investor attention on stock price crash risk, as well as to examine the role of analyst herding behavior as a moderating variable among technology sector companies listed on the Indonesia Stock Exchange (IDX), Singapore Exchange (SGX), Bursa Malaysia (KLSE), and the Stock Exchange of Thailand (SET) during the 2021–2025 period. The study employs a quantitative approach using secondary data obtained from financial statements, stock trading data, and corporate annual reports. The sample was determined using a saturated sampling technique, resulting in 468 observations. Stock price crash risk is proxied using Negative Conditional Skewness (NCSKEW) and Down-to-up Volatility (DUVOL). Data analysis was conducted using descriptive statistics, classical assumption tests, Moderated Regression Analysis (MRA), F-tests, t-tests, the coefficient of determination, and robustness tests. The research results indicate that investor sentiment, investor overconfidence, and investor attention do not significantly affect stock price crash risk, whether measured using the NCSKEW or DUVOL proxies. Furthermore, analyst herding does not moderate the relationship between these behavioral factors—investor sentiment, overconfidence, and attention—and stock price crash risk. Robustness tests employing both crash risk proxies and regression model comparisons yield consistent conclusions. These findings suggest that the examined investor behavioral factors fail to explain the variation in stock price crash risk among technology sector companies in Southeast Asia, implying the existence of other factors outside the research model that may influence such risk.

The Effect of Influencer Marketing and Flash Sales on Impulse Buying, Mediated by FOMO and Brand Trust (A Study of Gen Z TikTok Shop Users’ Behavior in Bali) Ni Made Ayu Diah Utari; A.A. Putu Agung; I Gusti Ngurah Agung Gede Eka Teja Kusuma; Ni Putu Nita Anggraini
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.v7i3.7158

This study aims to analyze the effect of influencer marketing and flash sale promotion on impulse buying mediated by fear of missing out (FOMO) and brand trust among Generation Z TikTok Shop users in Bali. The research applies a quantitative approach with a causal associative design based on the Stimulus-Organism-Response (S-O-R) theory. The sample consists of 250 Generation Z consumers aged 18-26 years selected through purposive sampling, and data were collected using an online questionnaire with a five-point Likert scale. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that influencer marketing and flash sale have a positive and significant effect on FOMO, brand trust, and impulse buying. FOMO and brand trust also have a positive and significant effect on impulse buying. Furthermore, FOMO and brand trust are proven to partially mediate the effect of influencer marketing and flash sale on impulse buying. These findings confirm that digital marketing stimuli shape impulsive purchasing behavior not only directly but also through consumers' psychological conditions.

Strategy for Optimizing Budget Execution Performance at the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs Rizal Setyawan; Dwi Rachmina; Deni Lubis
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.v7i3.7161

This study aims to analyze budget execution performance and formulate optimization strategies for the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs. The analysis considers individual, leadership, team, organizational system, and environmental factors affecting Budget Execution Performance Indicators (IKPA). A qualitative descriptive approach was employed using interviews, questionnaires, and document analysis as the primary data sources. Strategic priorities were formulated through an A'WOT analysis integrating SWOT and the Analytical Hierarchy Process (AHP). The findings indicate that IKPA performance during 2020-2024 remained at moderate to good levels but consistently fell short of the expected targets. Performance fluctuations were primarily associated with deviations in Budget Implementation Document (DIPA) Page III, contract data management, and budget absorption. The A'WOT analysis identified three priority strategies to improve budget execution performance: (1) strengthening human resource commitment to program implementation, (2) enhancing data-driven budget planning and fund withdrawal plans (RPD), and (3) improving coordination across organizational units and external stakeholders. These strategies are expected to strengthen budget execution quality and support more effective public financial management.

The Impact of Leverage and Profitability on Financial Distress: A Case Study of Companies in the Property and Real Estate Sector Listed on the Indonesia Stock Exchange (BEI) from 2022 to 2025 Dewi Ambar Manah; Endang Sri Rejeki; Titin Aliyah; Aris Riksan Pranata Sihombing; Rincon M A Sihombing
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.v7i3.7162

This study aims to analyse the impact of leverage and profitability on financial distress among property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. The research is motivated by the increasing risk of financial distress resulting from the slow recovery of the property sector following the COVID-19 pandemic, rises in the base interest rate, declining profitability, and the delisting of several companies. The study employs a quantitative approach using secondary data in the form of annual financial statements. The research sample comprised 73 companies selected using purposive sampling, yielding 292 observations. Data analysis was conducted using panel data regression with the aid of EViews software. Financial distress was measured using the Modified Altman Z-Score, leverage was proxied by the Debt to Asset Ratio (DAR), and profitability was proxied by Return on Assets (ROA). The results indicate that leverage has a negative and significant effect on the Modified Altman Z-Score, whilst profitability has a positive and significant effect on the Modified Altman Z-Score. Taken together, leverage and profitability have a significant effect on the Modified Altman Z-Score. These findings suggest that managing debt structure and improving profitability play a crucial role in maintaining a company’s financial health and reducing the risk of financial distress.

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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