Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

Evaluating Non-Tax State Revenue Receivables Management in Indonesia’s Mineral and Coal Sector: A Sustainability Management Perspective Rio Eka Putra; Endri Endri
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.v7i3.7166

Non-Tax State Revenue receivables in the mineral and coal sector continue to face various challenges that may increase the risk of uncollectible receivables and delay state revenue. This study aims to evaluate the management of Non-Tax State Revenue receivables at the Directorate of Mineral and Coal Revenue within a sustainability management framework, covering assessment and collection, post-collection optimization, settlement of non-performing receivables, and sustainable management. This study employed a qualitative case study approach using semi-structured interviews, document analysis, and observation. The data were analyzed thematically and validated through source triangulation. The findings reveal delays in issuing collection notices, calculation and tariff application errors, incomplete payer data, inadequate payment monitoring, delays in resolving objections, relief, and refunds, and inconsistent enforcement of sanctions. The settlement of non-performing receivables is also constrained by limited human resources, incomplete historical documents, delays in transferring cases to the State Assets and Auction Service Office, and suboptimal mechanisms for settling low-value receivables. Receivables management has not yet become fully integrated, risk-based, and sustainable. Therefore, stronger information systems, data validation, receivables aging and risk monitoring, human resource capacity, regulatory frameworks, and inter-agency coordination are required to support the continuity of state revenue.

Determinants of iGeneration Reporter Satisfaction in the State Officials’ Wealth Report System with Perceived Usefulness as a Mediating Variable Pangeran Tungkir Silalahi; Henny Medyawati
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.v7i3.7172

This study examines the determinants of iGeneration reporter satisfaction in the State Officials’ Wealth Report System, with perceived usefulness positioned as a mediating variable. The determinants analyzed include digital service quality with a Customer Relationship Management orientation, which is formed by system quality, information quality, and service quality. The study responds to the need to evaluate mandatory public digital reporting systems not only by technical availability but also by user-perceived quality, usefulness, and satisfaction. A quantitative explanatory design was employed using questionnaire data from 300 iGeneration respondents who had used the State Officials’ Wealth Report System, electronically implemented through e-LHKPN. Digital service quality was modeled as a reflective-formative higher-order construct formed by system quality, information quality, and service quality. Data were analyzed using Partial Least Squares Structural Equation Modeling with a disjoint two-stage approach. The results show that digital service quality has a positive and significant effect on perceived usefulness and reporter satisfaction. Perceived usefulness also positively affects reporter satisfaction and significantly mediates the relationship between digital service quality and reporter satisfaction in a complementary pattern. The findings indicate that improving e-LHKPN satisfaction requires the integration of reliable system performance, accurate information, responsive service support, and clear user-perceived benefits.

The Effects of ESG and Financial Ratios on Risk-Based Capital: The Moderating Role of Board Size in Indonesian Life Insurance Companies Ganjar Permana; Endri Endri
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.v7i3.7180

This study analyzes the effects of environmental, social, and governance (ESG) disclosure and financial ratios on the solvency of life insurance companies in Indonesia, with board size as a moderating variable. Previous studies have primarily associated ESG with overall financial performance, while its relationship with risk-based capital (RBC), together with underwriting, liquidity, profitability, and governance factors, remains underexplored. This quantitative study employs panel data from 25 conventional life insurance companies registered with the Indonesian Financial Services Authority during the 2021–2024 period, resulting in 100 firm-year observations. Secondary data obtained from annual reports, financial statements, and sustainability reports were analyzed using random-effects regression and moderated regression analysis with EViews 12. The results indicate that ESG disclosure and the combined ratio have no significant effect on RBC, whereas liquidity and profitability have positive and significant effects. Board size does not moderate the effects of ESG disclosure and liquidity on RBC but significantly weakens the effects of the combined ratio and profitability on RBC. These findings indicate that financial fundamentals, particularly liquidity and profitability, are more directly associated with capital adequacy than ESG disclosure. Furthermore, board size does not necessarily strengthen the relationship between financial performance and corporate solvency.

When Trust Sharpens Skepticism: Large Language Models in Indonesian Audit Practice Kamal Amarullah; Hamzah Ritchi; Ahmad Zakie Mubarrok
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.v7i3.7181

This study examines the effects of perceived transparency, explainability, and social influence on auditors' trust in Large Language Models, and the effect of that trust on their professional skepticism at Indonesian public accounting firms. The gap between global acceptance and trust levels toward artificial intelligence systems suggests that technology adoption is not always matched by adequate evaluation, a condition relevant to auditors, who must remain critical toward Large Language Models given their tendency to produce inaccurate answers. This study used a quantitative approach with Partial Least Squares Structural Equation Modeling, involving 102 auditors selected through purposive sampling. Results show that all three antecedent variables positively and significantly affect auditors' trust in Large Language Models, with perceived transparency contributing most, while trust in Large Language Models also positively and significantly affects professional skepticism, a direction opposite to the reliance pattern reported in prior audit automation literature. These findings suggest that trust in artificial intelligence based technology can form in a calibrated manner, coexisting with auditors' awareness of system limitations rather than diminishing their professional skepticism.

The Effect of Perceived Ease of Use and Perceived Usefulness on Continuance Intention to Use the PLN Mobile Application with Trust as a Mediating Variable Viky Andrias Haumahu
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.v7i3.7183

The PLN Mobile application has shown an increasing trend in the number of users, but successful adoption has not been fully followed by continued usage. Previous studies have also reported inconsistent findings regarding the effects of Perceived Ease of Use and Perceived Usefulness on Continuance Intention, indicating the need for a psychological mechanism capable of explaining these relationships. This study aims to analyze the determinants of continuance intention toward the PLN Mobile application by integrating Trust as a mediating variable. Using the Technology Acceptance Model (TAM) framework, data were collected from 100 respondents in Surabaya through quota sampling and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The findings reveal that Perceived Usefulness has a significant effect on Trust and Continuance Intention. However, Perceived Ease of Use does not show a significant effect on either variable. Trust is proven to partially mediate the relationship between Perceived Usefulness and Continuance Intention, but fails to mediate the effect of Perceived Ease of Use. These findings indicate that, in utility-based digital services, functional value and system reliability are considerably more crucial than mere interface simplicity in fostering long-term user loyalty. Theoretically, this study extends the application of the Technology Acceptance Trust as a mechanism that explains the relationship between technology evaluation and continued usage behavior in public utility services. Management of PT PLN (Persero) needs to prioritize improvements in service benefits, system reliability, data security, back-office system integration, and consistent compliance with Service Quality Standards as catalysts for sustainable digital transaction growth.

Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge Evina Sandy; Fini Anjela Perangin-angin
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.v7i3.7198

This study analyses the relation between tax knowledge and tax compliance among married women in Indonesia. Specifically, it maps their administrative tax position based on Taxpayer Identification Number (TIN) ownership, Annual Tax Return (ATR) filing, and a special separate filing document (PH/MT). Data were collected from 205 respondents using a cross-sectional survey design. Descriptive and cross-tabulation analyses were used to examine broader administrative patterns. The main regression analysis was conducted on 90 eligible married women. Data were processed using IBM SPSS Statistics through reliability testing, descriptive statistics, cross-tabulation, Pearson correlation, ordinary least squares regression, and sensitivity analysis. The results showed that tax knowledge is positively associated with tax compliance in the main regression models. However, the sensitivity analysis indicated that this relation weakens when extreme residuals were excluded. Most married women in the sample had their own TIN, but PH/MT reporting pre- and during the Coretax era remained very minimal. This evidence suggests that tax compliance cannot be understood solely in terms of individual compliance but must be linked to the complexity of the family tax unit system. It contributes to a gendered tax compliance literature and has practical implications for tax education for married women in the Coretax era.

Analysis of Location Quotient, Shift-Share Analysis, and Klassen Typology in Determining Leading Regional Products in Sukabumi Regency Raden Deni Muhammad Danial; Endang Tri Astutiningsih; Venita Sofiani; Ismet Ismatullah
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.v7i3.7204

Regional economic development requires the identification of leading sectors as a foundation for formulating effective, inclusive, and sustainable development policies. Sukabumi Regency has a diverse economic structure with a dominance of primary sectors; however, a comprehensive study integrating sectoral base analysis, sectoral competitiveness assessment, and the determination of leading regional products is still required. This study aims to analyze the leading economic sectors of Sukabumi Regency using the Location Quotient (LQ), Shift-Share Analysis (SSA), and Klassen Typology approaches. This study employs a descriptive quantitative approach using secondary data consisting of the Gross Regional Domestic Product (GRDP) of Sukabumi Regency and West Java Province for the period 2021–2025, as well as production data of agricultural, plantation, livestock, forestry, and fisheries commodities published by the Central Statistics Agency. The results of the LQ calculation, sectoral competitiveness analysis based on SSA, integration through Klassen Typology, and the formulation of Leading Regional Products (LRPs) based on regional potential and the criteria stipulated in the Regulation of the Minister of Home Affairs Number 9 of 2014 indicate that the leading sector of Sukabumi Regency is the Agriculture, Forestry, and Fisheries sector. Based on the synthesis of sectoral analysis results, commodity potential, value-added opportunities, regional distribution, downstream processing potential, environmental sustainability, and the provisions of Regulation of the Minister of Home Affairs Number 9 of 2014, ten Leading Regional Products of Sukabumi Regency are recommended: banana, coconut, durian, marine fisheries (tuna–skipjack–mackerel tuna), Sukabumi coffee, cayenne pepper, tomato, mangosteen, papaya, and bamboo crafts. The findings of this study are expected to provide a foundation for developing local economic development policies based on regional potential.

The Effect of Corporate Social Responsibility on Firm Value: Does the Independent Commissioner Matter? Maesy Nur Anjani; Anis Chariri
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.v7i3.7206

The purpose of this study is to analyze the effect of Corporate Social Responsibility disclosure on firm value and the moderating role of Independent Commissioners in energy sector companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The increasing demand for business sustainability encourages companies, particularly in the mining sector, to demonstrate their social and environmental accountability. This study uses a quantitative method with moderated regression analysis using Eviews 12 software, with a sample of 91 companies selected through purposive sampling. Firm value is measured using Tobin's Q, Corporate Social Responsibility disclosure is measured using the GRI Standards index, and Independent Commissioners are measured based on their proportion of the total board of commissioners. The results show that CSR has a negative and significant effect on firm value indicating that investors in the mining sector tend to view Corporate Social Responsibility expenditures as a cost burden. In addition, Independent Commissioners are not proven to moderate the relationship between Corporate Social Responsibility and firm value reflecting that the existence of independent commissioners is still formal and ineffective as a monitoring mechanism.

Transformation of Tamiang Layang Community Behavior Through Tringreen Trinity Catholic Elementary School Program: A Social Entrepreneurship Approach Based on Triadic Reciprocal Determinism Jeri Jeri; Benedikta Anu; Yohanes Juwarno; Antonius Sumarwan
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.v7i3.7210

This study analyzes how the TriniGreen Program transforms community behavior in waste management in Tamiang Layang using the perspective of Triadic Reciprocal Determinism. Employing a qualitative case study at SD Katolik Trinitas, Central Kalimantan, data were collected through focus group discussions, in-depth interviews, and participant observation involving teachers, school committee members, government representatives, and school administrators. Guided by Albert Bandura’s Social Cognitive Theory, the study explores the reciprocal interaction among personal factors, behavior, and environmental conditions. The findings indicate that behavioral transformation develops through continuous interactions between individual awareness, supportive social environments, and repeated environmental practices, including environmental education, waste bank activities, organic waste processing, and the EcoReborn Campaign. These initiatives strengthen both personal and collective agency, encouraging collaboration among schools, families, communities, and government institutions to promote sustainable waste management. The study contributes theoretically by integrating Triadic Reciprocal Determinism with the Agentic Perspective to explain behavioral transformation in school-based social entrepreneurship. Practically, the TriniGreen Program demonstrates that primary schools can serve as community-based social entrepreneurship hubs by combining environmental education, community empowerment, and multi-stakeholder collaboration to foster long-term environmental responsibility and sustainable behavioral change.

The Impact of Natural Resources, Renewable Energy, and International Trade on Sustainable Economic Growth in APEC Tri Octaviani; Muhammad Subardin; Siti Rohima; Didik Susetyo; Sukanto Sukanto
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.v7i3.7224

This study analyzes the influence of natural resources, renewable energy consumption, and international trade on sustainable economic growth in 14 APEC member countries during the period 1995–2021. Using the fixed effect model (FEM) panel data regression method, the results show that these three variables have a positive and significant effect on sustainable economic growth. Natural resources provide the largest contribution, followed by renewable energy and international trade. These findings emphasize the importance of integrating sustainable resource management, clean energy transition, and green trade in supporting inclusive and environmentally friendly economic development in the APEC region.

Page 169 of 170 | Total Record : 1700

166 167 168 169 170

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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