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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

The Effects of Psychological Safety and Work Engagement on Employee Performance: The Mediating Role of Job Satisfaction Among Shift Workers Nabilah Dyandra Ayu; M. Ali Iqbal
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.v7i3.7229

Shift-based Network Operation Center work requires continuous vigilance and rapid responses. Although attendance remained high and relatively stable, persistent lateness and fluctuations in several performance indicators showed that employee performance was not fully stable. Previous studies have reported inconsistent findings regarding the direct effects of psychological safety and work engagement on employee performance and the mediating role of job satisfaction. This study examines the direct and indirect relationships among psychological safety, work engagement, job satisfaction, and employee performance. A quantitative explanatory survey was conducted among all 116 shift employees of the Network Operation Center Division at PT Cipta Karya Technology using saturated sampling. Likert-scale questionnaire data were analyzed using partial least squares structural equation modeling with SmartPLS. Psychological safety, work engagement, and job satisfaction positively and significantly affected employee performance. Psychological safety and work engagement also positively and significantly affected job satisfaction. Furthermore, job satisfaction significantly mediated the effects of psychological safety and work engagement on employee performance. The novelty lies in integrating these direct and mediated relationships within the specific context of shift employees in a 24-hour Network Operation Center in the telecommunications sector. The findings highlight psychological safety, work engagement, and job satisfaction as complementary resources for improving employee performance.

Organizational Culture, Work Environment, and Employee Performance: Examining the Role of Work-Life Balance in a Central Bank Office Deni Bhakti Adiyaksa; Kasmari Kasmari
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.v7i3.7231

Employee performance is a key determinant of organizational effectiveness. However, previous studies have reported inconsistent findings regarding the effects of organizational culture, work environment, and work-life balance on employee performance. This study examines the direct effects of organizational culture and work environment on employee performance and investigates the role of work-life balance as a mediating variable. A quantitative approach was employed using survey data collected from 76 employees of the Bank Indonesia Representative Office of Bangka Belitung Islands Province. Data were analyzed using descriptive statistics, validity and reliability tests, multiple regression analysis, and Sobel mediation testing. The results reveal that organizational culture and work environment positively and significantly influence employee performance. Organizational culture also has a positive and significant effect on work-life balance. In contrast, work environment has no significant effect on work-life balance, and work-life balance does not significantly affect employee performance. Furthermore, work-life balance does not mediate the relationships between organizational culture, work environment, and employee performance. The study highlights the stronger role of direct organizational factors in improving employee performance than work-life balance as a mediating mechanism.

Effectiveness Implementation of Monitoring and Evaluation of Regional Development Programs in the Development Administration Section of the Regional Secretariat Kampar Regency Erwin Rio Putra; Zulher Zulher; Kasmawati Kasmawati
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.v7i3.7260

Study This aim for analyze effectiveness implementation of monitoring and evaluation of development programs area in the Development Administration Section of the Kampar Regency Regional Secretariat and identify internal and external factors that influence it. Research use approach qualitative with type study descriptive. Data collection techniques are carried out through interviews, observations, and documentation. Data analysis using SWOT approach to know strengths, weaknesses, opportunities and threats in implementation of monitoring and evaluation development area. Research results show that implementation of monitoring and evaluation of development programs areas in Kampar Regency have walk Enough good. This is seen from level realization budget relative area tall as well as achievements SAKIP value is in the very high category. Monitoring and evaluation done in a way routine as form control development area. However Thus, its implementation Still face a number of obstacles, such as coordination and reporting between OPDs that are not optimal, limitations source Power humans, as well as utilization technology information that is still Not yet maximum. Besides that, the evaluation was carried out Still more focus on aspects administrative and absorption budget compared to impact of the program on society. The results of the SWOT analysis show that Kampar Regency has sufficient strength and opportunities big in increase effectiveness of monitoring and evaluation development area. Therefore that, is necessary strengthening coordination between device area, improvement capacity source Power humans, as well as development monitoring and evaluation system based technology information for implementation development area can walk more effective, transparent, and accountable.

Bridging Asset Specificity and Supply Chain Performance: Why Is Contractual Governance Superior to Relational Ties in Indonesia's Upstream Oil and Gas Sector? Anik Priyanti; Gede Ariadi
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.v7i3.7278

The main focus of this research is to identify the relationship between asset specificity, contractual and relational governance, and supply chain performance. Transaction Cost Economics and Social Exchange Theory are the theoretical foundations of this research, which aims to investigate the mediating effect of contractual and relational governance on human and physical asset specificity. This study involved 162 supporting vendors in the oil and gas industry. Furthermore, PLS-SEM was used to analyze the data, which showed that physical asset specificity positively affected supply chain performance, but human asset specificity did not. Contractual governance also positively mediated the relationship between asset specificity and supply chain performance, but relational governance had no effect. The companies are expected to have policies focused on business contracts that serve as guidelines for conducting business. Managers, production sharing contractors, and supporting vendors should develop a framework based on contractual governance. This allows them to maintain occupational safety, improve company quality, and address business challenges, particularly costs, energy, and time in operational systems within the oil and gas industry.

ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness 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.v7i3.7299

Sustainability pressures have raised questions about whether sustainability performance is associated with tax behavior in high-emission sectors. This study examines the effects of ESG score and carbon intensity on tax aggressiveness among firms in the energy, utilities, and industrials sectors across six ASEAN countries during 2020–2024. Using purposive sampling, the study analyzes 275 firm-year observations from 55 firms using data obtained from the Refinitiv database. Tax aggressiveness is measured using the Effective Tax Rate, while firm size and leverage are control variables. Data are analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap subsamples. The results show that neither ESG score nor carbon intensity significantly affects tax aggressiveness. Firm size has a significant effect on the Effective Tax Rate, indicating lower tax aggressiveness among larger firms, whereas leverage has no significant effect. The findings suggest that sustainability characteristics do not appear to be primarily determinants of tax behavior among high-emission ASEAN firms.

The Influence of Employee Engagement and Job Satisfaction on Employee Performance in the Digital Transformation Era: A Study of Service Companies in Indonesia Prastiyo Diatmono; Fariz Pradhitya Illabi; Prana Yama Soedjatmiko; Muhamad Ramdhansyah; Muhamad Ryadhi Fariziansyah
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.v7i3.7313

Digitalization is reshaping service organizations by altering routines, technology requirements, and expectations for employee output. This study investigates whether employee engagement and job satisfaction are associated with employee performance in Indonesian service companies. A quantitative explanatory cross-sectional survey was conducted with 200 purposively selected employees using a five-point Likert questionnaire. Employee engagement was assessed through vigor, dedication, and absorption; job satisfaction through work characteristics, compensation and recognition, supervision, coworkers, and communication; and employee performance through task and contextual performance. The data were examined using descriptive statistics, correlation analysis, reliability assessment, and multiple linear regression. Employee engagement showed a positive but non-significant coefficient (B = 0.113; p = 0.157), whereas job satisfaction had a very small negative and non-significant coefficient (B = −0.034; p = 0.698). The joint regression model was also non-significant (F = 1.092; p = 0.338; R² = 0.011). The results indicate that these two employee-related factors explain only a small part of performance differences, suggesting that organizational and digital-work conditions should also be considered.

Revisiting Auditor Independence through the Lens of Organizational Power: Evidence from a Quantitative Case Study in Management Accounting Gilbert Rely; Wahyudi Wahyudi; I Made Sudana
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.v7i4.7025

Auditor independence is essential for ensuring objectivity and reliability in management accounting practices. However, organizational power structures may influence auditors’ professional judgment and independence. This study examines the effect of organizational power on auditor independence among internal auditors and management accounting professionals in Central Java, Indonesia. A quantitative explanatory survey was conducted involving 150 respondents from 15 medium- and large-sized organizations. Data were collected through structured questionnaires and analyzed using descriptive statistics, validity and reliability tests, and multiple regression analysis. The results show that organizational power significantly influences auditor independence, explaining 42.8% of the variance in auditor independence (R² = 0.428). Legitimate power, reward power, and expert power were found to have positive effects on auditor independence, while coercive power had a negative effect. Among these dimensions, expert power emerged as the strongest predictor of auditor independence. The findings highlight the importance of organizational power as a determinant of auditor independence and suggest that effective governance mechanisms are needed to strengthen auditor objectivity and reduce power-related pressures. This study contributes to the auditing and management accounting literature by extending the application of organizational power theory to auditor independence.

The Effect of Coaching and Mentoring on Employee Performance Mediated by Work Motivation at Bank Jambi Head Office Agus Riyanto; M. Zahari; Fakhrul Rozi Yamali
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.v7i4.7130

This study aims to analyze the influence of coaching and mentoring on work motivation and their impact on employee performance. The study was conducted at the Bank Jambi Head Office using a quantitative approach with a survey method. The study population was 168 employees, while the sample size of 119 respondents was determined using the Slovin formula and probability sampling techniques. Data collection was conducted through a questionnaire with a five-point Likert scale. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showed that coaching had a positive and significant effect on work motivation. Mentoring also had a positive and significant effect on work motivation. Furthermore, coaching and mentoring were proven to have a positive effect on employee performance. Work motivation had a positive and significant effect on employee performance and was able to mediate the relationship between coaching and mentoring and employee performance. These findings indicate that the effective implementation of coaching and mentoring can increase work motivation, thereby impacting employee performance.

The Effects of Organizational Support and Islamic Work Ethic on Teacher Performance: The Mediating Role of Job Satisfaction Tika Tika; Kasmir Kasmir
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.v7i4.7274

Teacher performance in Islamic schools is shaped not only by institutional resources but also by the values through which teachers interpret their work. Prior studies have generally examined organizational support or Islamic work ethic separately, frequently in corporate settings, leaving limited evidence on their simultaneous direct and satisfaction-mediated effects among public Islamic-school teachers. This study examines the effects of organizational support and Islamic work ethic on teacher performance through job satisfaction. A quantitative associative design was applied to 119 teachers at public Islamic junior high schools in Serang City, Indonesia, using a total sampling technique. Data collected by questionnaire in May 2026 were analyzed using partial least squares structural equation modeling. Organizational support, Islamic work ethic, and job satisfaction positively affected teacher performance (β=0.302, 0.408, and 0.239; p<0.05). Organizational support and Islamic work ethic also increased job satisfaction (β=0.510 and 0.410; p<0.001). Job satisfaction partially mediated both the organizational support–performance (β=0.122; p=0.019) and Islamic work ethic–performance (β=0.098; p=0.035) relationships. The novelty lies in demonstrating a dual-source mechanism: organizational support primarily strengthens satisfaction, whereas Islamic work ethic provides the strongest direct performance stimulus, with satisfaction transmitting part of both effects in a public madrasah context.

Balancing Flexibility and Digital Strain: How Job Satisfaction Connects Flexible Working Arrangements, Digital Fatigue, and Employee Engagement among Generation Z Employees Persita Hadi; Kasmir Kasmir
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.v7i4.7279

This study examines the effects of Flexible Working Arrangements and Digital Fatigue on Employee Engagement, with Job Satisfaction as a mediating variable among Generation Z employees in a public financial institution. A quantitative approach was employed using data collected through questionnaires from 182 respondents selected through purposive sampling. The data were analyzed using partial least squares structural equation modeling. The findings indicate that Flexible Working Arrangements positively affect Employee Engagement and Job Satisfaction, whereas Digital Fatigue negatively affects both variables. Job Satisfaction positively affects Employee Engagement and partially mediates the effects of Flexible Working Arrangements and Digital Fatigue on Employee Engagement. These findings emphasize the importance of providing appropriate work flexibility while controlling digital demands to enhance employees’ satisfaction and engagement. The study also supports Social Exchange Theory by demonstrating that positive organizational practices encourage favorable employee responses, whereas excessive digital demands may weaken them.

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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