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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

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Uncovering the Moderating Role of Locus of Control on the Impact of Training and Development, Organizational Culture, and Leadership Style on Employee Achievement Motivation Daryawati Daryawati; Achmad Fauzi; Lini Satrian; Lisa Ayu Setyarini
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.v6i2.4706

This study aims to uncover the hidden moderating effect of external locus of control in employees, which weakens the role of training and development, organizational culture, and work environment in supporting high achievement motivation. A total of 120 employees from the Department of Animal Husbandry and Forestry were involved in this study. Data was collected through a questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. The findings of this study highlight that locus of control (eLOC) has been proven as a moderator in the relationship between training and development, organizational culture, and work environment on employees' achievement motivation. The impact of training and development, organizational culture, and work environment on achievement motivation weakens for employees with a high external locus of control. For employees with a low external locus of control (indicating a high internal locus of control), good training and development, organizational culture, and work environment have a strong potential to enhance their motivation for achievement. However, employees with a high external locus of control tend to rely more on sycophantic behavior, bribery, or currying favor with their superiors to advance in their careers, believing that their career progression is determined by their superiors rather than their own abilities or performance.

The Effect of Dividend Policy, Debt Policy on Stock Returns with Free Cash Flow as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Hertarisa Putri Andini Nanjan; Herman Ruslim
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.v6i3.4710

The present study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study utilizes financial reports from the IDX and related company websites. The study's independent variables are in the form of dividend policy and debt policy. The study's moderating variable is free cash flow. The study's dependent variable is stock return. The data utilized in this study is secondary in nature, derived from financial reports. The objective of this study is to ascertain the impact of dividend and debt policies on stock returns, and to determine the role of free cash flow in amplifying the influence of these two policies. Quantitative data analysis commences with descriptive statistical tests, which summarize research data, including minimum, maximum, mean, median, and standard deviation values. This provides an overview before assumption and hypothesis tests are conducted. The findings of the research indicate that financial policy and free cash flow exert a substantial influence on the stock performance of manufacturing companies in Indonesia.

Analysis of the Effect of 4P Marketing Mix on Word of mouth, Purchasing Decisions and Repurchase Intention Kirana Putri Adisti; Minto Waluyo
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.v6i3.4715

This research aims to analyze the influence of the 4P marketing mix—product, price, promotion, and place—on Word of Mouth (WOM), purchase decisions, and repurchase intention among consumers of Kopi Keliling Surabaya. The study employed a quantitative approach using Structural Equation Modeling (SEM) with Maximum Likelihood estimation, involving 140 respondents who had made at least one purchase of Kopi Keliling products. The findings indicate that price and promotion significantly affect WOM and purchase decisions. However, the product and place variables were excluded from the final model due to multicollinearity issues and failure to meet validity criteria. WOM was found to have a significant impact on purchase decisions, while purchase decisions significantly influenced repurchase intention. In contrast, price and promotion did not show a direct significant effect on repurchase intention. The simultaneous regression equations suggest that promotion plays the most dominant role in shaping WOM, purchase behavior, and future repurchase interest. These results offer strategic insights for Kopi Keliling Surabaya in improving its marketing effectiveness by focusing on strong promotional activities and value-based pricing strategies. This study contributes to the understanding of marketing mix application in mobile coffee businesses and helps guide managerial decision-making in a competitive, dynamic, and consumer-driven market environment.

The Influence of Competence, Time Budget Pressure, Professionalism, and Work Experience on Audit Quality: An Empirical Study at Public Accounting Firms in South Jakarta Sophie Pramudyaning Sari; Agus Hendrawan
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.v6i3.4729

The purpose of this study is to examine the influence of competence, time budget pressure, professionalism, and work experience on the audit quality produced by auditors. The research was conducted at Public Accounting Firms (KAP) located in South Jakarta. Using a quantitative approach, data were collected through questionnaires distributed to auditors working at Public Accounting Firms listed in the IAPI public accounting firm directory for the year 2025, using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that competence, professionalism, and work experience have a positive and significant effect on audit quality, while time budget pressure has a negative effect. These findings suggest that improving auditors’ competence, professionalism, and experience can enhance audit quality, whereas excessive time pressure may reduce it.

The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator Putu Inten Citrawati Purna; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4735

This study, titled "The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator," aims to analyze the effects of intangible assets, financial flexibility, and human capital on sustainable growth within energy sector companies in Indonesia, with green innovation serving as a moderating variable. The research is driven by the challenges faced by the energy sector, such as climate change, resource scarcity, and the transition to renewable energy. A quantitative approach was applied, utilizing secondary data from financial reports of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period, analyzed using STATA software. The findings indicate that intangible assets have no significant effect on sustainable growth, whereas financial flexibility and human capital show positive and significant impacts. Additionally, green innovation strengthens the relationship between the three variables and sustainable growth. This research is expected to provide valuable insights for the development of sustainable business strategies in the energy sector.

The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation Ni Kadek Dela Krisna Monica; I Gusti Ayu Purnamawati; 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.v6i3.4736

This study aims to determine several influencing variables, namely: (1) Financial Targets, (2) Financial Stability, Against Financial Report Fraud moderated by the Audit Committee variable. The population used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling using purposive sampling technique. The data collection method used is documentation, namely data obtained in the form of annual reports of each issuer of infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023 and the literature study method is also applied by analyzing and analyzing various sources of literature related to this study. This research employs logistic regression analysis, with data processing conducted using the STATA software. The findings indicate that financial targets exert a significant negative impact on Financial Report Fraud, Financial Stability has a positive and significant effect on Financial Report Fraud, the Audit Committee weakens the negative effect of the influence of Financial Targets on Financial Report Fraud, the Audit Committee weakens the positive effect of Financial Stability on Financial Report Fraud.

Integration of Halal Lifestyle in the Value Chain of Tegal Batik Industry: UMKM Perspective Through Phenomenological Approach M. Masrukhan; Mar’atus Salamah; Hidayatul Faridah; Arif Rohman Hakim; Zidnal Falah
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.v6i3.4737

The Tegal batik industry holds significant potential in supporting the halal economy by integrating halal lifestyle principles into its value chain. This study aims to explore the experiences of Tegal batik SMEs in implementing the halal concept, analyze the application of halal principles in the batik industry's value chain, and identify challenges faced in adopting halal practices. Using a qualitative approach with phenomenology and data triangulation, this research examines the perspectives of batik SME actors through in-depth interviews, observations, and document analysis. The findings indicate that adopting halal principles in the Tegal batik industry enhances product competitiveness in both domestic and international markets. However, major challenges include a lack of understanding of halal standards, the cost of certification, and difficulties in accessing global halal markets. Therefore, support from the government and relevant institutions in the form of education, training, and certification subsidies is crucial to accelerating halal lifestyle adoption in the batik industry.

The Role Of Islamic Leadership On Employee Performance: The Mediation Role Of Employee Engagement Alissa Azizah
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.v6i3.4751

Leadership has an important role in improving employee performance in a com-pany. As is the case with the Islamic leadership style that has existed since the time of the Prophet with the four known characteristics, namely Shidiq, Amanah, Fato-nah, and Tabligh. Testing the direct and indirect influence of Islamic leadership traits on employee performance is the aim of this research, by using employee involvement as a mediating variable. Explanatory research with primary data at the Tritya Eye Clinic collected through an online Google Form questionnaire. The research results show that the nature of Islamic leadership has a direct influence on employee performance. And employee involvement is only able to mediate the nature of Islamic leadership (shidiq) on employee performance.

Customer Retention Strategy through Churn Prediction in Four-Wheeled Vehicle After-Sales Services Using Big Data Analytics Bella Puspa Dewani; Athor Subroto
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.v6i3.4753

Customer churn prediction has become a critical aspect of business analytics, particularly in the automotive after-sales service industry. This study aims to develop an effective predictive model for identifying customers at risk of churn using big data analytics and machine learning techniques. The research focuses on four-wheeled vehicle after-sales services provided by Brand X, leveraging historical customer data over a seven-year period. Two machine learning algorithms Decision Tree and Random Forest were applied to classify churn behavior. Feature importance analysis was conducted to identify key variables influencing churn, including Warranty Status, Total Service Frequency, and Dissatisfaction Level. The models were evaluated using accuracy, sensitivity, specificity, confusion matrix, and feature importance metrics.. The findings suggest that integrating big data analytics with ensemble machine learning methods enhances churn prediction accuracy, enabling targeted customer retention strategies. This research contributes both academically and practically by providing a robust predictive framework for churn management in the automotive after-sales sector.

The Influence of Social Media Usage and User Intention on QRIS Adoption Strategy in Mobile Banking with Trust as a Mediating Variable on MSMEs Business Actors Fachrizal Giofani; Dwi Nastiti Danarsari
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.v6i3.4755

This study analyzes the influence of Social Media Usage and Intention to Use on the adoption of QRIS in mobile banking by Micro, Small, and Medium Enterprises (MSMEs), with trust as a mediating variable. The study is motivated by the growing need for digital financial services and the role of QRIS as a standard for an efficient and inclusive national payment system. A quantitative approach was used by distributing questionnaires to MSMEs in Jabodetabek. Using the Slovin formula with a population of 32.7 million QRIS merchants (as of June 2024), a minimum sample of 100 was determined. After data cleansing to remove invalid or outlier responses, 85 valid responses were analyzed using Structural Equation Modeling (SEM). The results show that Social Media Usage and Intention to Use do not directly affect QRIS adoption, with T statistics of 0.860 (p = 0.390) and 1.496 (p = 0.135), and path coefficients of 0.088 and 0.165, respectively. However, both significantly influence trust (T = 5.298 and 5.729, p = 0.000), with path coefficients of 0.442 and 0.489. Trust significantly affects QRIS adoption (T = 7.072, p = 0.000, coefficient = 0.881). Indirectly, Social Media Usage and Intention to Use impact adoption through trust (T = 5.041 and 3.915, p = 0.000), with coefficients of 0.390 and 0.431. These findings highlight trust as a key driver of QRIS adoption, suggesting that digital communication strategies via social media can enhance trust and promote fintech adoption among MSMEs.

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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