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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 2,467 Documents

239 240 241 242 243

The Influence of Regional Original Revenue and Balancing Funds on the Human Development Index of Regencies/Cities in Indonesia Achmad Yugo Pidhegso; Dini Hariyanti; Lydia Rosintan Simanjuntak
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4673

This study aims to examine and analyze the influence of Regional Original Revenue (PAD) and Balancing Funds namely the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue Sharing Fund (DBH) on the Human Development Index (HDI) in Indonesia. The data in this study cover all regencies/cities in Indonesia from 2016 to 2022. The research method used is panel data regression. The results show that PAD, DAU, DAK, and DBH simultaneously affect the HDI. Partial test results indicate that PAD, DAK, and DBH have a significant positive influence on HDI, while DAU has a significant negative effect. Based on these findings, local governments are encouraged to evaluate the use of DAU in efforts to improve HDI nationwide, considering that the utilization of DAU is at the discretion of the respective local governments.

The Influence of Liquidity and Profitability on Firm Value in the Basic Materials Sector with Corporate Social Responsibility (CSR) as a Moderating Variable Kadek Ary Asta Pramita Sari; Ni Made Suci; Fridayana Yudiatmaja
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4674

This study aims to examine the influence of liquidity and profitability on firm value with Corporate Social Responsibility (CSR) as a moderating variable in the basic materials sub-sector. The research employs a quantitative approach using panel data, which combines cross-sectional and time series data. The data used in this study were obtained from companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research population includes all companies in the basic materials sector listed on the IDX, with a purposive sampling technique applied, resulting in 46 companies that met the criteria, totaling 138 samples over the research period. Data were collected through the official IDX website and the financial reports published by the companies. The analysis was conducted using multiple regression with the Moderated Regression Analysis (MRA) method, following the classical assumption tests, such as the Normality Test, Multicollinearity Test, and Heteroscedasticity Test, processed using SPSS software. The results show that liquidity has no significant effect on firm value, while profitability has a positive effect on firm value. Furthermore, CSR is proven to moderate the influence of both liquidity and profitability on firm value with significant effects. This study provides insight into the important role of CSR in moderating the relationship between financial variables and firm value in the basic materials sector.

Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Belandina Anita Sere Sihombing; Yulia Saftiana; Hasni Yusrianti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4677

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.

Marketing Strategy Analysis Using Apriori Association Method To Increase Sales In E-Commerce Companies Nadilla Okviannas; Sunu Widianto; Rita Komaladewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4681

This research aims to analyze marketing strategies by utilizing association data mining algorithms, specifically Apriori and FP-Growth, to increase sales in e-commerce companies. The data used consists of actual sales data from Blibli.com, analyzed using RapidMiner to identify significant purchasing patterns. The analysis results show a strong association between products such as "Mother & Baby Needs – Body Skin Care" (support 0.108, confidence 0.476) and "Skin Care – Household Care" (support 0.195, confidence 0.443). These patterns indicate opportunities to design marketing strategies based on product bundling, discounts, and personalized digital promotions.The Apriori algorithm provides more intuitive and relevant results for marketing analysis compared to FP-Growth, which is better suited for larger datasets. The proposed marketing strategies include digital campaigns, bundling offers, push notifications, and event marketing that emphasize consumers' functional and emotional values. This study highlights the importance of understanding consumer transaction patterns in designing effective marketing strategies to enhance customer appeal and e-commerce company profits. By applying data mining, companies can create more personalized and efficient shopping experiences tailored to market needs.

Digital Transformation and The Blue Economy: Penta-Helix Model For Catfish Farmers In West Java Ikramina Larasati Hazrati Havidz; Hernawati W. Retno Wiratih; M. Havidz Aima; Grace Amin; Alfadli Santowijaya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4694

This study aims to analyze the impact of digital transformation in increasing the income of catfish farmers in several ways: (1) Analyze who benefits from the implementation of digital transformation; (2) Analyze the creation of jobs with the use of digital transformation; (3) Analyze the motivation of catfish farmer groups in entrepreneurship; (4) Analyze the use of digital transformation in the implementation of the blue economy. Qualitative methods were used to collect initial data related to the potential of catfish farmers in West Java Province, Indonesia. Participatory observation, in-depth interviews, surveys, and Penta-Helix model were also utilized. This study also formulates hypotheses and builds instruments for quantitative measurement. Our research focus on one province which may not generalizable to other cities and provinces in Indonesia. The future research may conduct in other cities or provinces because Indonesia is well known as archipelagic country in the world that has great potential for blue economy in the marine and fisheries sector. West Java proximity to Jakarta provides a logistical advantage for catfish distribution. A penta-helix collaboration (government, stakeholders, academia, community, industry) should develop infrastructure for cultivation, processing, logistics and digital management.

The Effect of Product Knowledge, Product Diversity, and Store Atmosphereon Consumer Purchase Decisions at Medan Abadi Store Desma Erica Maryati Manik; Pesta Gultom; Ivone Angga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4697

This study aims to test and analyze the influence of product knowledge, product diversity, and store atmosphere on consumer purchasing decisions at Toko Medan Abadi, a furniture store in Medan City. The decline in sales that has occurred in recent years is the background to the importance of this study. Quantitative data were collected through questionnaires distributed to 150 respondents selected using the accidental sampling technique. The data analysis technique used was multiple linear regression. The results of the study showed that partially, product knowledge, product diversity, and store atmosphere had a positive and significant effect on consumer purchasing decisions. In addition, simultaneously, the three independent variables also had a significant effect on purchasing decisions. This study suggests that Toko Medan Abadi improve employee product mastery, increase product variety, and improve the quality of store atmosphere in order to increase consumer purchasing decisions and support store sales growth.

Determinants of Occupational Health and Safety Disclosure in Manufacturing Companies with High Accident Risk Levels Robil Irawan; Putri Aulia Zabinazeta; Siti Nur hadiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4701

Keselamatan dan Kesehatan Kerja (K3) saat ini menjadi permasalahan serius di industri manufaktur. Tingginya angka kecelakaan kerja dan penyakit akibat kerja mengindikasikan adanya tantangan dalam menjamin kondisi kerja yang aman dan sehat bagi pekerja. Pengungkapan K3 sangat penting untuk memberikan informasi yang lebih kepada masyarakat dan pemangku kepentingan perusahaan. Metode penelitian ini meliputi analisis kuantitatif dan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI antara tahun 2021 dan 2023. Dengan menggunakan metode purposive sampling, terpilih 45 partisipan. Analisis dilakukan dengan menggunakan SPSS. Temuan penelitian menunjukkan bahwa meskipun ukuran perusahaan berdampak pada pengungkapan K3, leverage tidak berdampak pada pengungkapan K3, umur perusahaan tidak berdampak pada K3, profitabilitas tidak berdampak pada K3, ukuran dewan komisaris tidak berdampak pada K3, dan kepemilikan saham publik tidak berdampak pada K3. Penelitian ini memberikan kontribusi secara teoritis dan praktis. Secara teoritis, penelitian ini dapat menambah literatur atau referensi terkait pengungkapan kesehatan dan keselamatan kerja, sedangkan kontribusi praktis dapat menjadi referensi untuk pengambilan kebijakan oleh pemerintah dan perumusan strategi perusahaan terkait.

The Influence of Political Connections and Foreign Ownership on Tax Avoidance with Corporate Governance as a Moderating Variable Ni Pande Putu Intan Jati Pertiwi; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4702

This study aims to analyze the influence of political connections and foreign ownership on tax avoidance, with corporate governance as a moderating variable. The research adopts a quantitative design, focusing on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria. With three years of observation, a total of 108 financial reports were analyzed. Data collection was conducted through documentation studies, and the analysis employed Moderated Regression Analysis using panel data. The findings of the study indicate that both political connections and foreign ownership have a significant positive effect on tax avoidance. However, corporate governance does not moderate the relationship between these variables and tax avoidance. These results highlight the importance for manufacturing companies to establish more effective oversight and monitoring mechanisms to minimize tax avoidance practices.

The Role of Trust and Financial Literacy on Intention to Use Services Buy-Now-Pay-Later with Approach Extended Theory of Planned Behavior Model Bernadette Florencia Irena; Anna Amalyah Agus
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4704

The Buy Now Pay Later (BNPL) service is a fintech innovation that allows consumers to purchase with delayed payments. Its popularity is increasing with the growth of e-commerce and the need for flexible payments, but understanding the factors that influence usage intentions remains limited. This research analyzes the influence of trust and financial literacy on intentions to use BNPL in Indonesia using an approach to the Extended Theory of Planned Behavior. The study was conducted quantitatively on 405 respondents and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM), including Multigroup Analysis (MGA) based on gender and financial literacy level. The results show that trust significantly affects attitudes and intentions to use BNPL. In contrast, financial literacy does not directly impact intentions but influences attitudes, beliefs, and perceived behavioral control. Multigroup analysis shows that subjective norms are more influential on women's intentions, and privacy concern influences attitudes more in individuals with low financial literacy. These findings emphasize the importance of building trust and increasing financial literacy to encourage the wise use of BNPL. Practical implications are aimed at industry players and regulators in designing educational strategies and consumer protection policies.

Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province Kalindra Nata; Nurna Aziza
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4705

This study explores the role of sustainability reporting based on the Global Reporting Initiative (GRI) in disclosing the social responsibility of the Bengkulu Provincial Government, a region with relatively low welfare levels. Using a qualitative approach and content analysis method on official government documents, the study assesses the extent to which GRI standards are used to reflect transparent and accountable governance practices. The findings reveal that although some GRI principles have been applied, disclosures remain limited, particularly in areas such as the protection of non-civil servant labor, non-discrimination principles, and accessibility of reports to the public. The study emphasizes the importance of a systematic reporting framework in the public sector and suggests strengthening regional institutional capacity and national policies that promote comprehensive GRI implementation. By offering a perspective from the public sector in underdeveloped regions, this research contributes to the literature on sustainability reporting and opens the door for future comparative studies across provinces and mixed-method approaches.

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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