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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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The Influence of Organizational Virtuousness and Psychological Capital on Organizational Citizenship Behavior with Happiness at Work as a Mediator (Study on Bank Employees in the Special Region of Yogyakarta) Hutdi Nur Cahyono; Rosita Endang Kusmaryani
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.v6i3.4758

This study explores how Organizational Virtuousness and Psychological Capital influence Organizational Citizenship Behavior (OCB) among bank employees in Yogyakarta, with Happiness at Work as a mediating factor. It aims to provide insights into promoting positive employee behavior and well-being amid high-stress banking environments. This study uses a quantitative explanatory approach to explore the causal relationships between Organizational Virtuousness, Psychological Capital, Happiness at Work, and Organizational Citizenship Behavior (OCB) among banking employees in DIY, employing closed-ended questionnaires, Structural Equation Modeling (SEM), and mediation analysis to test the hypotheses. This study concludes that both Organizational Virtuousness and Psychological Capital significantly enhance Happiness at Work, which in turn positively influences Organizational Citizenship Behavior (OCB). Happiness at Work acts as a key mediator, with indirect effects from both Organizational Virtuousness and Psychological Capital on OCB exceeding their direct effects. These findings highlight the importance of fostering optimism, integrity, and resilience to promote employee well-being and prosocial behavior. Organizations are advised to develop supportive cultures and implement targeted programs that build psychological resources and ethical values. Keyword: Bank Employees, Happiness at Work, Organizational Citizenship Behavior (OCB), Organizational Virtuousness, Psychological Capital

The Effect of Time Budget Pressure, Locus of Control and Work Stress on Auditor's Dysfunctional Behavior With Machiavellian Characteristics As A Moderating Variable Yasmin Nazihah; Januar Taufan
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.v6i3.4760

The purpose of this study is to examine he influence of time budget pressure, locus of control, and job stress on dysfunctional auditor behavior, with Machiavellian traits as a moderating variable. The research is motivated by the increasing number of audit irregularities that have impacted the decline in audit quality. The study was conducted on auditors working at Public Accounting Firms in the South Jakarta area. The method used is a quantitative approach with data collection through questionnaires, and data analysis using Structural Equation Modeling with the SmartPLS version 4.1 application. The results show that time budget pressure and Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, while locus of control has a significant negative effect. Job stress does not have a significant effect. In the moderation test, only Machiavellian characteristics were proven to significantly and negatively moderate the relationship between locus of control and dysfunctional behavior, while other moderation relationships were not significant. These findings highlight the importance of managing work pressure and understanding individual auditor characteristics to prevent dysfunctional behavior and maintain audit quality.

Cosmetic Product Packaging Return Program As A Strategy To Improve Gen-Z Consumers' Purchase Intention in Indonesia Vivie Anggra Kusuma; Gancar Candra Premananto
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.v6i3.4766

This study aims to analyze the influence of packaging return programs using the Theory of Planned Behavior approach—comprising attitude, subjective norm, and perceived behavioral control—on Gen Z consumers’ purchase intention toward cosmetic products. A quantitative research design was employed, using an online questionnaire to collect data from 300 Gen Z respondents across various regions in Indonesia. All participants had experience purchasing cosmetic products and were aware of packaging return programs. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. This study evaluates the impact of a cosmetic packaging return program on Generation Z’s purchase intention in Indonesia, employing a Theory of Planned Behavior (TPB). Survey results from 300 respondents indicate that perceived behavioral control (PBC) is the strongest predictor of purchase intention (?=0.47), followed by subjective norms (?=0.45) and attitude (?=0.21) affects purchase intention for cosmetics with packaging return programs. The model’s strong explanatory power is confirmed by an R² value of 0.607 for purchase intention. These findings emphasize that marketing strategies for Indonesia’s cosmetic industry must align with sustainability issues by leveraging psychological and social approaches to foster responsible consumer behavior among Gen Z. The study provides practical implications for the industry to design eco-friendly initiatives that resonate with the values and lifestyles of younger generations.

The Effect Of Green Banking Activities On Green Banking Performance Mediated By Sustainable Green Financing Tennie Thesalonica; Ignatius Roni Setyawan
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.v6i3.4772

This study aims to analyze the determinants of green banking performance, specifically green banking activities mediated by sustainable green financing, by comparing conditions before and after Covid-19 amidst the phenomenon of banking digitalization. The researchers hypothesize a significant and positive relationship between green banking activities, green banking performance and sustainable green financing, as well as a significant and positive relationship between sustainable green financing and green bank performance. Additionally, the researcher examines the differences in the impact of green banking on sustainable green financing and green bank performance before and after COVID-19. The research method used is Ordinary Least Square with the Causal Step method to test the mediation variable and Moderated Regression Analysis to test the moderation variable using SPSS. The results of this study have important implications and can serve as a reference for banks in Indonesia in identifying factors that influence green bank performance and as a consideration in the development of green banking in the future, given the limited research on this topic in Indonesia.

Analysis Of The Effect Of Workload And Work Environment On Employee Satisfaction And Performance PT XYZ Using SEM Helga Aisyah Elvina; 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.v6i3.4774

This study aims to determine whether there is an influence between workload and work environment on employee satisfaction and performance at PT XYZ. The sample of this study was 122 employees who were directly involved in operations. and the method applied was SEM. The results of this study are that workload and work environment significantly influence employees' job satisfaction. workload and work environment have a significant effect on employee performance. Furthermore, employee satisfaction has a notable effect on employee performance. For further research, it is recommended to expand the variables studied.

The Role of Green Leadership and Green Organizational Culture on Corporate Sustainability Mediated by Employee Performance Wirawan Widjanarko; Hadita Hadita; Jumawan Jumawan; Hasanuddin Hasanuddin
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.v6i3.4776

The purpose of this literature research is expected to help hypotheses for future authors in determining research related to human resource management. The research article on the role of green leadership and green organizational culture on company sustainability mediated by employee performance is a scientific literature article within the scope of human resource management. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct literature reviews of relevant previous articles. The data used in this study are secondary data, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Green Leadership affects employee performance; 2) Green Organizational Culture affects Employee Performance; 3) Green Leadership affects Company Sustainability; 4) Green Organizational Culture has an effect on Employee Performance; 5) Employee Performance has an effect on Corporate Sustainability; 6) Green Leadership has an effect on Corporate Sustainability mediated by Employee Performance; and 7) Green Organizational Culture affects Company Sustainability mediated by Employee Performance.

The Effect Of Price, Product, Service Quality, And Branding On Repurchase Intention Mediated By Customer Satisfaction Using SEM Tools Case Study: Food UMKM (Weekend Kitchen) Acyuta Intan Nurardisa; 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.v6i3.4778

This study aims to determine the effect of price, product, and service quality on repurchase intention mediated by customer satisfaction at Weekend Kitchen Surabaya food UMKM. This research is motivated by the decline in the number of repeat purchases every year which is thought to be influenced by these factors. The research uses a quantitative method with a Structural Equation Modeling approach assisted by AMOS software. Respondents involved were 100 active customers who had purchased Weekend Kitchen products. The results showed that price and service quality have a significant effect on customer satisfaction, while product has no significant effect. Meanwhile, only price has a significant effect on repurchase intention, while product, service quality, and customer satisfaction show no significant effect. The conclusion of this study is that price is the main factor in shaping satisfaction and encouraging repeat purchases, so UMKM are advised to focus on pricing strategies that are in line with customer value perceptions, as well as evaluating product innovation and service strategies to increase customer loyalty.

The Influence of Tax Socialization as a Catalyst in Enhancing Motor Vehicle Taxpayer Compliance: An Empirical Study at SAMSAT Serpong in South Tangerang Hidayah Surya Masta Surya; Litdia Litdia
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.v6i3.4780

This study aims to examine the influence of tax knowledge, taxpayer awaraness, and the tax amnesty program on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. The research method used is a quantitative approach utilizing primary data collected through the distribution of questionnaires to taxpayers. This study applies accidental sampling within the probability sampling method, with a total sample of 100 registered taxpayers at the SAMSAT Serpong, determined using the slovin formula. The data were processed using SmartPLS 4 software. The results of this study indicate that tax knowledge, taxpayer awareness, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance, while the tax amnesty program has a negative effect. Tax socialization strengthens the influence of tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance, but weakens the influence of the tax amnesty program on motor vehicle taxpayer compliance.

Analysis of Technology Acceptance Model (TAM) Approach Towards Repeat Purchases With User Satisfaction Mediation on Cinepolis Application Using SEM-PLS Method Rafael Adhi Wicaksono; Moch Tutuk Safirin
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.v6i3.4781

Technological advances encourage companies to present easy and useful service applications. The Cinepolis application is considered not optimal, as seen from negative ratings and reviews. This research examines how perceived usefulness, ease of use, benefits, features, and trust influence repeat purchase behavior, with user satisfaction serving as a mediating variable. The study employs the SEM-PLS method and involves 100 respondents who are users of the Cinepolis application. The findings indicate that all the independent variables significantly impact repeat purchase decisions, except for the mediation of perceived ease through user satisfaction which was not significant. Cinepolis is advised to improve user benefits, features, and trust to encourage satisfaction and repeat purchases.

The Effect of Love of Money And Tax Discrimination on Individual Taxpayers' Perceptions of Tax Evasion With Religiosity As A Moderating Variable Chairunnisa Nur Azizah SORAYA; Dahlia Tri Anggraini
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.v6i3.4784

This study aims to analyze the effect of love of money and tax discrimination on individual taxpayers' perceptions of tax evasion with religiosity as a moderating variable. The population of this study are taxpayers registered at KPP Pondok Aren. Based on purposive sampling, 100 respondents were used as samples in this study. This research is a quantitative research with survey method. This research data was processed using SmartPLS 4.1 software. The results showed that love of money and discrimination have a significant positive effect on tax evasion. Religiosity has a significant negative effect on tax evasion. Religiosity is not able to moderate the effect of Love of Money on Tax Evasion. Religiosity is not able to moderate the effect of Discrimination on Tax Evasion.

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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